# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十二条の四 (Article 352-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三百五十二条の四 (Article 352-4)（支払通知書に記載すべき事項の電磁的方法による提供の承諾等） — address `art-352-4` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三百五十二条の四（支払通知書に記載すべき事項の電磁的方法による提供の承諾等） — Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in a Notice of Payment, etc. caption: machine translation, not official art-352-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4 **第一項** 法第二百二十五条第三項（支払通知書）に規定する支払をする者は、同項本文の規定により同項に規定する通知書に記載すべき事項を同項に規定する支払を受ける者に対し提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該支払を受ける者に対し、その用いる電磁的方法（同項に規定する電磁的方法をいう。以下この条、次条及び第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）において同じ。）の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。 art-352-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4/par-1 A person who makes the payment prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act must, when intending to provide the person receiving the payment prescribed in that paragraph with the matters to be stated in the written notice prescribed in that paragraph pursuant to the main clause of that paragraph, in advance, in accordance with Ministry of Finance Order, indicate to the person receiving the payment the type and content of the electronic or magnetic means to be used (meaning the electronic or magnetic means prescribed in that paragraph; the same applies hereinafter in this Article, the following Article and Article 356 (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary or Other Wage, Severance Pay or Other Such Compensation, or Public Pension or Retirement Package, etc.)), and obtain consent in writing or by electronic or magnetic means. machine translation, not official **第二項** 前項の規定による承諾を得た同項の支払をする者は、同項の支払を受ける者から書面又は電磁的方法により法第二百二十五条第三項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該支払を受ける者に対し、同項に規定する通知書に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該支払を受ける者が再び前項の規定による承諾をした場合は、この限りでない。 art-352-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4/par-2 Where a person who makes the payment referred to in the preceding paragraph and has obtained consent under that paragraph has been notified, in writing or by electronic or magnetic means, by the person receiving the payment referred to in that paragraph that the person will not receive provision by electronic or magnetic means under the main clause of Article 225, paragraph (3) of the Act, the person making the payment must not provide the person receiving the payment with the matters to be stated in the written notice prescribed in that paragraph by electronic or magnetic means; provided, however, that this does not apply where the person receiving the payment gives consent again under the preceding paragraph. machine translation, not official --- ## Cites - art-352-4/par-1: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act/art-225/par-3 (e-Gov law ID 340AC0000000033) - art-352-4/par-1: この条 → 所得税法施行令 第三百五十二条の四 (Article 352-4), art-352-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4 - art-352-4/par-1: 次条 → 所得税法施行令 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-353 - art-352-4/par-1: 第三百五十六条 → 所得税法施行令 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-356 - art-352-4/par-2: 前項 → 所得税法施行令 第三百五十二条の四第一項 (Article 352-4, paragraph (1)), art-352-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4/par-1 - art-352-4/par-2: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act/art-225/par-3 (e-Gov law ID 340AC0000000033) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百五十二条の四第一項（支払通知書に記載すべき事項の電磁的方法による提供の承諾等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4/par-1 - 所得税法施行令 第三百五十二条の四第二項（支払通知書に記載すべき事項の電磁的方法による提供の承諾等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-4/par-2 - 所得税法施行規則 第九十二条の三第一項（支払通知書に係る電磁的方法による提供の承諾） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92-3/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第九十二条の三第二項（支払通知書に係る電磁的方法による提供の承諾） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92-3/par-2 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-092, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06