# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十条 (Article 50)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-50. 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: 第五十条 (Article 50)（金融機関の営業所等の届出及び営業所番号） — address `art-50`
- 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-50
- 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.

---

### 第五十条（金融機関の営業所等の届出及び営業所番号） — Notification of the Business Office of a Financial Institution or Other Such Place and Office Number
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-50</sup>

    **第一項**  金融機関の営業所等の長は、財務省令で定めるところにより、当該金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等（第三十二条各号（金融機関等の範囲）に掲げる者をいう。）の個人番号又は法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。以下同じ。）（個人番号を有しない個人にあつては、名称及び所在地）その他の事項を記載した届出書を、当該金融機関の営業所等の所在地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
    <sup>art-50/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-1</sup>
    The head of the business office of a financial institution or other such place must, as provided by Ministry of Finance Order, submit to the Commissioner of the National Tax Agency, through the competent district director with jurisdiction over the location of that business office of a financial institution or other such place, a written notice stating the name and location of that business office of a financial institution or other such place, the individual number or corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (in the case of an individual who has no individual number, the name and location) of the financial institution, etc. (meaning a person listed in the items of Article 32 (Scope of Financial Institutions, etc.)) pertaining to that business office of a financial institution or other such place, and other matters.
    <sup>machine translation, not official</sup>

    **第二項**  国税庁長官は、前項の届出書の提出があつた場合には、当該届出書に係る金融機関の営業所等の全部又は一部につき、当該金融機関の営業所等ごとの番号（以下この条において「営業所番号」という。）を定め、又は当該営業所番号を変更することができる。
    <sup>art-50/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-2</sup>
    Upon the submission of the written notice set forth in the preceding paragraph, the Commissioner of the National Tax Agency may, for all or some of the business offices of financial institutions or other such places pertaining to that written notice, determine a number for each such business office of a financial institution or other such place (hereinafter in this Article referred to as the "office number"), or change that office number.
    <sup>machine translation, not official</sup>

    **第三項**  国税庁長官は、前項の規定により営業所番号を定め、又は変更した場合には、当該金融機関の営業所等の長に対し、書面によりその旨及び当該営業所番号を通知するものとする。
    <sup>art-50/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-3</sup>
    When the Commissioner of the National Tax Agency has determined or changed an office number under the preceding paragraph, the Commissioner is to notify the head of the business office of the financial institution or other such place concerned, in writing, to that effect and of that office number.
    <sup>machine translation, not official</sup>

    **第四項**  営業所番号の通知を受けた金融機関の営業所等の長は、税務署長に提出するこの節に規定する書類（電磁的方法により提供された当該書類に記載すべき事項を記録した電磁的記録を含む。）には、当該営業所番号を付記するものとする。
    <sup>art-50/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-4</sup>
    The head of the business office of a financial institution or other such place that has received notice of an office number is to add that office number to the documents prescribed in this Section that are submitted to the district director (including electronic or magnetic records recording the matters to be stated in those documents that are provided by electronic or magnetic means).
    <sup>machine translation, not official</sup>

---

## Cites
- art-50/par-1: 第三十二条 → 所得税法施行令 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32
- art-50/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 (e-Gov law ID 425AC0000000027)
- art-50/par-2: 前項 → 所得税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-1
- art-50/par-2: この条 → 所得税法施行令 第五十条 (Article 50), art-50 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-50
- art-50/par-3: 前項 → 所得税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-2

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第五十条第二項（金融機関の営業所等の届出及び営業所番号） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-2
- 所得税法施行令 第五十条第三項（金融機関の営業所等の届出及び営業所番号） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-50/par-3
- 所得税法施行令 附則第三条第四項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-3/par-4
- 所得税法施行規則 第十五条の二第一項第一号（金融機関の営業所等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1/item-1 (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-20261106T173921-013, 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