# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十一条の三 (Article 51-3)

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- 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: 第五十一条の三 (Article 51-3)（公社債等に係る有価証券の記録等） — address `art-51-3`
- 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-51-3
- 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.

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### 第五十一条の三（公社債等に係る有価証券の記録等） — Recording of Securities Pertaining to Public and Corporate Bonds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-51-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3</sup>

    **第一項**  法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する政令で定める方法は、公共法人等又は公益信託等の受託者が所有し、又はその公益信託等の信託財産に属する同項に規定する公社債等（以下この項、次項及び次条において「公社債等」という。）の利子等（法第十一条第三項に規定する利子等をいう。次条において同じ。）につき法第十一条第一項及び第二項の規定の適用を受けようとする次の各号に掲げる公社債等の区分に応じ当該各号に定める方法とする。
    <sup>art-51-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1</sup>
    The method specified by Cabinet Order prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Charitable Trusts) of the Act is, for each category of public and corporate bonds, etc. listed in the following items for which a public corporation, etc. or the trustee of a public interest trust, etc. seeks to receive the application of Article 11, paragraphs (1) and (2) of the Act with respect to the interest and similar income (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act; the same applies in the following Article) on the public and corporate bonds, etc. prescribed in Article 11, paragraph (3) of the Act (hereinafter in this paragraph, the following paragraph, and the following Article referred to as "public and corporate bonds, etc.") that it owns or that belong to the trust property of the public interest trust, etc., the method specified in the relevant item.
    <sup>machine translation, not official</sup>

      **一**  公社債及び前条各号に掲げる受益権（次号から第四号までに掲げるものを除く。）　金融機関の営業所等（第三十二条第一号、第四号及び第五号（金融機関等の範囲）に掲げる者の営業所、事務所その他これらに準ずるものをいう。以下この項並びに次項第一号及び第四号において同じ。）に係る金融機関の振替口座簿に記載又は記録を受ける方法
      <sup>art-51-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-1</sup>
      public and corporate bonds and the beneficial interests listed in the items of the preceding Article (excluding those listed in the following item through item (iv)): the method of having an entry or record made in the transfer account book of a financial institution pertaining to the business office or similar place of a financial institution (meaning the business office, office, or other similar place of a person listed in Article 32, items (i), (iv), and (v) (Scope of Financial Institutions, etc.); the same applies hereinafter in this paragraph and in items (i) and (iv) of the following paragraph);
      <sup>machine translation, not official</sup>

      **二**  社債（法第二条第一項第九号（定義）に規定する社債であつて、金融商品取引法第二十九条の二第一項第八号（登録の申請）に規定する権利に該当するものをいう。以下この号及び次項第二号において同じ。）　金融商品取引業者等（同法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）又は同法第二条第十一項に規定する登録金融機関をいう。同号において同じ。）に特定管理方法（当該社債の譲渡についての制限を付すことその他の金融庁長官が定める要件を満たす方法をいう。）による保管の委託をする方法
      <sup>art-51-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2</sup>
      corporate bonds (meaning corporate bonds prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Act that fall under the rights prescribed in Article 29-2, paragraph (1), item (viii) (Application for Registration) of the Financial Instruments and Exchange Act; the same applies hereinafter in this item and in item (ii) of the following paragraph): the method of placing them in custody, by a specified management method (meaning a method that satisfies requirements prescribed by the Commissioner of the Financial Services Agency, such as imposing restrictions on the transfer of those corporate bonds), with a financial instruments business operator or similar institution (meaning a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of that Act (limited to a person that conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act) or a registered financial institution prescribed in Article 2, paragraph (11) of that Act; the same applies in item (ii) of the following paragraph);
      <sup>machine translation, not official</sup>

      **三**  公社債及び前条第二号又は第三号に掲げる受益権で投資信託委託会社（投資信託及び投資法人に関する法律第二条第十一項（定義）に規定する投資信託委託会社をいう。次項第三号において同じ。）から取得するもの（前号に掲げるものを除く。）　振替の取次ぎをした当該投資信託委託会社の営業所を通じて金融機関の振替口座簿に記載又は記録を受ける方法
      <sup>art-51-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-3</sup>
      public and corporate bonds and the beneficial interests listed in item (ii) or (iii) of the preceding Article that are acquired from an Investment Trust management company (meaning an Investment Trust management company prescribed in Article 2, paragraph (11) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies in item (iii) of the following paragraph) (excluding those listed in the preceding item): the method of having an entry or record made in the transfer account book of a financial institution through the business office of that Investment Trust management company that has brokered the transfer;
      <sup>machine translation, not official</sup>

      **四**  長期信用銀行法第八条（長期信用銀行債の発行）の規定による長期信用銀行債その他財務省令で定める公社債等、記名式の貸付信託及び公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託に限る。）の受益証券（第二号に掲げるものを除く。）　金融機関の営業所等に係る金融機関の振替口座簿に記載若しくは記録を受ける方法又は金融機関の営業所等に保管される方法
      <sup>art-51-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-4</sup>
      long-term credit bank debentures under Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act and other public and corporate bonds, etc. specified by Ministry of Finance Order, and beneficiary certificates in registered form of Loan Trusts and Bond-Based Investment Trusts Under Public Offering (limited to Investment Trusts not managed under instructions from the settlor prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations) (excluding those listed in item (ii)): the method of having an entry or record made in the transfer account book of a financial institution pertaining to the business office or similar place of a financial institution, or the method of having them kept at the business office or similar place of a financial institution.
      <sup>machine translation, not official</sup>

    **第二項**  次の各号に掲げる営業所等（営業所、事務所その他これらに準ずるものをいう。第二号において同じ。）（次条において「金融機関等の営業所等」という。）は、当該各号に定める公社債等につき、帳簿を備え、その記載若しくは記録を受け、又は保管の委託をした者の各人別に口座を設け、財務省令で定める事項を記載し、又は記録しなければならない。
    <sup>art-51-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2</sup>
    The business offices or similar places (meaning business offices, offices, or other places equivalent to these; the same applies in item (ii)) listed in the following items (hereinafter in the following Article referred to as the "office of a financial institution or similar body") must, for the public and corporate bonds, etc. specified in the relevant item, keep books, set up an account for each person who has had an entry or record made or has placed the bonds in custody, and enter or record the matters specified by Ministry of Finance Order.
    <sup>machine translation, not official</sup>

      **一**  前項第一号の金融機関の営業所等　同号の金融機関の振替口座簿に記載又は記録をした公社債等
      <sup>art-51-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-1</sup>
      the business office or similar place of a financial institution set forth in item (i) of the preceding paragraph: the public and corporate bonds, etc. for which an entry or record has been made in the transfer account book of a financial institution set forth in that item;
      <sup>machine translation, not official</sup>

      **二**  前項第二号の金融商品取引業者等の営業所等　同号の保管の委託を受けた社債
      <sup>art-51-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-2</sup>
      the business office or similar place of a financial instruments business operator or similar institution set forth in item (ii) of the preceding paragraph: the corporate bonds for which custody has been accepted as set forth in that item;
      <sup>machine translation, not official</sup>

      **三**  前項第三号の投資信託委託会社の営業所　同号の金融機関の振替口座簿に記載又は記録をした公社債等
      <sup>art-51-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-3</sup>
      the business office of the Investment Trust management company set forth in item (iii) of the preceding paragraph: the public and corporate bonds, etc. for which an entry or record has been made in the transfer account book of a financial institution set forth in that item;
      <sup>machine translation, not official</sup>

      **四**  前項第四号の金融機関の営業所等　同号の金融機関の振替口座簿に記載若しくは記録をし、又は同号の保管の委託を受けた公社債等
      <sup>art-51-3/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-4</sup>
      the business office or similar place of a financial institution set forth in item (iv) of the preceding paragraph: the public and corporate bonds, etc. for which an entry or record has been made in the transfer account book of a financial institution, or for which custody has been accepted, as set forth in that item.
      <sup>machine translation, not official</sup>

    **第三項**  金融庁長官は、第一項第二号の規定により要件を定めたときは、これを告示する。
    <sup>art-51-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-3</sup>
    When the Commissioner of the Financial Services Agency has specified requirements pursuant to paragraph (1), item (ii), the Commissioner is to give public notice thereof.
    <sup>machine translation, not official</sup>

    **第四項**  第一項及び第二項に定めるもののほか、同項の帳簿の保存に関し必要な事項は、財務省令で定める。
    <sup>art-51-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-4</sup>
    In addition to what is provided for in paragraphs (1) and (2), necessary matters concerning the retention of the books set forth in paragraph (2) are specified by Ministry of Finance Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-51-3/par-1: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1: この項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-3/par-1: 次項 → 所得税法施行令 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2
- art-51-3/par-1: 次条 → 所得税法施行令 第五十一条の四 (Article 51-4), art-51-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4
- art-51-3/par-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1/item-1: 前条 → 所得税法施行令 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2
- art-51-3/par-1/item-1: 次号から第四号まで → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-1/item-1: 次号から第四号まで → 所得税法施行令 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- art-51-3/par-1/item-1: 次号から第四号まで → 所得税法施行令 第五十一条の三第一項第四号 (Article 51-3, paragraph (1), item (iv)), art-51-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-4
- art-51-3/par-1/item-1: 第三十二条第一号 → 所得税法施行令 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32/par-1/item-1
- art-51-3/par-1/item-1: 第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32/par-1/item-4
- art-51-3/par-1/item-1: 第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-32/par-1/item-5
- art-51-3/par-1/item-1: この項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-3/par-1/item-1: 次項第一号 → 所得税法施行令 第五十一条の三第二項第一号 (Article 51-3, paragraph (2), item (i)), art-51-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-1
- art-51-3/par-1/item-1: 第四号 → 所得税法施行令 第五十一条の三第二項第四号 (Article 51-3, paragraph (2), item (iv)), art-51-3/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-4
- art-51-3/par-1/item-2: 法第二条第一項第九号 → 所得税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-51-3/par-1/item-2: 金融商品取引法第二十九条の二第一項第八号 → 金融商品取引法 第二十九条の二第一項第八号 (Article 29-2, paragraph (1), item (viii)), art-29-2/par-1/item-8 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-29-2/par-1/item-8 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-2: この号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-1/item-2: 次項第二号 → 所得税法施行令 第五十一条の三第二項第二号 (Article 51-3, paragraph (2), item (ii)), art-51-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-2
- art-51-3/par-1/item-2: 同法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-2: 同法第二条第十一項 → 金融商品取引法 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-11 (e-Gov law ID 323AC0000000025)
- art-51-3/par-1/item-3: 前条第二号 → 所得税法施行令 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-2
- art-51-3/par-1/item-3: 第三号 → 所得税法施行令 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-3
- art-51-3/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-51-3/par-1/item-3: 次項第三号 → 所得税法施行令 第五十一条の三第二項第三号 (Article 51-3, paragraph (2), item (iii)), art-51-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-3
- art-51-3/par-1/item-3: 前号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-1/item-4: 長期信用銀行法第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-51-3/par-1/item-4: 投資信託及び投資法人に関する法律第二条第二項 → e-Gov law 326AC0100000198, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-51-3/par-1/item-4: 第二号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-2: 第二号 → 所得税法施行令 第五十一条の三第二項第二号 (Article 51-3, paragraph (2), item (ii)), art-51-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-2
- art-51-3/par-2: 次条 → 所得税法施行令 第五十一条の四 (Article 51-4), art-51-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4
- art-51-3/par-2/item-1: 前項第一号 → 所得税法施行令 第五十一条の三第一項第一号 (Article 51-3, paragraph (1), item (i)), art-51-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-1
- art-51-3/par-2/item-2: 前項第二号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-2/item-3: 前項第三号 → 所得税法施行令 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- art-51-3/par-2/item-4: 前項第四号 → 所得税法施行令 第五十一条の三第一項第四号 (Article 51-3, paragraph (1), item (iv)), art-51-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-4
- art-51-3/par-3: 第一項第二号 → 所得税法施行令 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- art-51-3/par-4: 第一項 → 所得税法施行令 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1
- art-51-3/par-4: 第二項 → 所得税法施行令 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2

## Cited by

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

- 所得税法施行令 第五十一条第一項第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51/par-1/item-1
- 所得税法施行令 第五十一条第一項第二号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51/par-1/item-2
- 所得税法施行令 第五十一条の三第一項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1
- 所得税法施行令 第五十一条の三第一項第一号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-1
- 所得税法施行令 第五十一条の三第一項第二号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-2
- 所得税法施行令 第五十一条の三第一項第三号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- 所得税法施行令 第五十一条の三第一項第四号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-4
- 所得税法施行令 第五十一条の三第二項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2
- 所得税法施行令 第五十一条の三第二項第一号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-1
- 所得税法施行令 第五十一条の三第二項第二号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-2
- 所得税法施行令 第五十一条の三第二項第三号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-3
- 所得税法施行令 第五十一条の三第二項第四号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-2/item-4
- 所得税法施行令 第五十一条の三第三項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-3
- 所得税法施行令 第五十一条の三第四項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-4
- 所得税法施行令 第五十一条の四第二項（公社債等の利子等に係る非課税申告書の提出） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-2
- 所得税法施行令 附則第二十四条第五項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-5
- 所得税法施行令 附則第二十四条第七項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-7
- 所得税法施行令 附則第二条第一項（公社債等に係る有価証券の記録等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-2/par-1
- 所得税法施行規則 第十六条第一項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十六条第二項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十六条第二項第二号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-2/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十六条第二項第四号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-2/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十六条第三項（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十六条の二第一項第四号（公共法人等及び公益信託等に係る非課税申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 (e-Gov law ID 340M50000040011)

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## 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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