# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十一条の四 (Article 51-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4. 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: 第五十一条の四 (Article 51-4)（公社債等の利子等に係る非課税申告書の提出） — address `art-51-4` - 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-51-4 - 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. --- ### 第五十一条の四（公社債等の利子等に係る非課税申告書の提出） — Submission of Tax-Exemption Return Forms Concerning Interest, etc. on Public and Corporate Bonds, etc. caption: machine translation, not official art-51-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4 **第一項** 公共法人等又は公益信託等の受託者は、その支払を受けるべき公社債等の利子等につき法第十一条第一項及び第二項（公共法人等及び公益信託等に係る非課税）の規定の適用を受けようとする場合には、当該公社債等の利子等の支払を受けるべき日の前日までに、同条第三項に規定する申告書を金融機関等の営業所等及び支払者（同項に規定する支払者をいう。以下この項及び第六項において同じ。）を経由してその支払者の当該利子等に係る法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。 art-51-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1 Where 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) (Nontaxability of Public Corporations and Charitable Trusts) of the Act with respect to the interest and similar income on public and corporate bonds, etc. that it is to be paid, it must, by the day preceding the day on which it is to be paid the interest and similar income on those public and corporate bonds, etc., submit the return form prescribed in Article 11, paragraph (3) of the Act, through the office of a financial institution or similar body and the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies hereinafter in this paragraph and paragraph (6)), to the competent district director with jurisdiction over the place for tax payment of that payer for that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (or, where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated). machine translation, not official **第二項** 前項の金融機関等の営業所等の長は、同項の申告書に記載されている公社債等に係る有価証券の記載若しくは記録、保管又は振替の取次ぎに関する事項と前条第二項の帳簿に記載されている当該公社債等に係る有価証券の記載若しくは記録、保管又は振替の取次ぎに関する事項とが異なるときは、当該申告書を受理してはならない。 art-51-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-2 The head of the office of a financial institution or similar body set forth in the preceding paragraph must not accept the return form if the matters concerning the entry or record, custody, or brokering of transfer of Securities pertaining to the public and corporate bonds, etc. stated in the return form set forth in that paragraph differ from the matters concerning the entry or record, custody, or brokering of transfer of Securities pertaining to those public and corporate bonds, etc. stated in the books set forth in paragraph (2) of the preceding Article. machine translation, not official **第三項** 第一項の場合において、同項の申告書が同項の金融機関等の営業所等に受理されたときは、当該申告書は、その受理された日に同項の税務署長に提出されたものとみなす。 art-51-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-3 In the case referred to in paragraph (1), when the return form set forth in that paragraph is accepted by the office of a financial institution or similar body set forth in that paragraph, that return form is deemed to have been submitted to the district director set forth in that paragraph on the day on which it was accepted. machine translation, not official **第四項** 第一項の公共法人等又は公益信託等の受託者は、同項の規定による申告書の提出に代えて、同項の金融機関等の営業所等に対し、当該申告書に記載すべき事項を電磁的方法（法第十一条第四項に規定する電磁的方法をいう。第六項において同じ。）により提供することができる。この場合において、当該公共法人等又は公益信託等の受託者は、当該申告書を当該金融機関等の営業所等に提出したものとみなす。 art-51-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-4 A public corporation, etc. or the trustee of a public interest trust, etc. set forth in paragraph (1) may, in lieu of submitting a return form pursuant to that paragraph, provide the matters to be stated in that return form to the office of a financial institution or similar body set forth in that paragraph by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act; the same applies in paragraph (6)). In this case, that public corporation, etc. or the trustee of that public interest trust, etc. is deemed to have submitted that return form to that office of a financial institution or similar body. machine translation, not official **第五項** 法第十一条第四項又は前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「に受理された」とあるのは「が提供を受けた」と、「受理された日」とあるのは「提供を受けた日」とする。 art-51-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-5 With respect to the application of paragraph (3) in the case where Article 11, paragraph (4) of the Act or the preceding paragraph applies, the phrase "the return form set forth in that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return form set forth in that paragraph are", the phrase "accepted by" with "provided to", and the phrase "the day on which it was accepted" with "the day on which they were provided". machine translation, not official **第六項** 第一項の申告書を受理した金融機関等の営業所等の長は、同項の規定による申告書の提出に代えて、同項の支払者に対し、当該申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該金融機関等の営業所等の長は、当該申告書を当該支払者に提出したものとみなす。 art-51-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-6 The head of the office of a financial institution or similar body that has accepted the return form set forth in paragraph (1) may, in lieu of submitting a return form pursuant to that paragraph, provide the matters to be stated in that return form to the payer set forth in that paragraph by electronic or magnetic means. In this case, the head of that office of a financial institution or similar body is deemed to have submitted that return form to that payer. machine translation, not official --- ## Cites - art-51-4/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-51-4/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-51-4/par-1: 同条第三項 → 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-51-4/par-1: この項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1 - art-51-4/par-1: 第六項 → 所得税法施行令 第五十一条の四第六項 (Article 51-4, paragraph (6)), art-51-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-6 - art-51-4/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - art-51-4/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033) - art-51-4/par-2: 前項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1 - art-51-4/par-2: 前条第二項 → 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 - art-51-4/par-3: 第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1 - art-51-4/par-4: 第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1 - art-51-4/par-4: 法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/income-tax-act/art-11/par-4 (e-Gov law ID 340AC0000000033) - art-51-4/par-4: 第六項 → 所得税法施行令 第五十一条の四第六項 (Article 51-4, paragraph (6)), art-51-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-6 - art-51-4/par-5: 法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/income-tax-act/art-11/par-4 (e-Gov law ID 340AC0000000033) - art-51-4/par-5: 前項 → 所得税法施行令 第五十一条の四第四項 (Article 51-4, paragraph (4)), art-51-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-4 - art-51-4/par-5: 第三項 → 所得税法施行令 第五十一条の四第三項 (Article 51-4, paragraph (3)), art-51-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-3 - art-51-4/par-6: 第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1 ## Cited by 10 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 第五十一条の四第一項（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-1 - 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 第五十一条の四第三項（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-3 - 所得税法施行令 第五十一条の四第四項（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-4 - 所得税法施行令 第五十一条の四第五項（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-5 - 所得税法施行令 第五十一条の四第六項（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-6 - 所得税法施行令 附則第三条第一項（公社債等の利子等に係る非課税申告書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-3/par-1 --- ## 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-20261106T173921-014, 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-20261106T173921-014, 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