# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — address `suppl-3602-124/art-6` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6 - 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. --- ### 第六条（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc. caption: machine translation, not official suppl-3602-124/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6 **第一項** 新令第三百三十五条から第三百三十八条までの規定は、新令第三百三十六条第一項に規定する利子等又は配当等で施行日以後に支払の確定するもの（郵便貯金の利子にあつては、施行日以後に預入がされた郵便貯金に係るものに限る。）について適用する。 suppl-3602-124/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-1 The provisions of Articles 335 through 338 of the New Order apply to interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the New Order the payment of which is finalized on or after the Effective Date (for interest on postal savings, limited to that pertaining to postal savings deposited on or after the Effective Date). machine translation, not official **第二項** 新令第三百三十六条第一項に規定する利子等又は配当等を生ずべき同条第二項第一号又は第四号に規定する預貯金等又は株式等を施行日において有する者（次項において「預貯金等を有する者」という。）の当該利子等又は配当等に係る同条第一項の規定による告知及び新令第三百三十七条第一項に規定する提示は、これらの規定に定めるところによるほか、その利子等又は配当等の支払の確定する日（その確定する日が二以上あるときは、施行日以後最初にその支払の確定する日）までに、当該利子等又は配当等の支払をする者から送付を受けた書類にその者の氏名又は名称及び住所、当該利子等又は配当等を生ずべき当該預貯金等又は株式等の種類その他の大蔵省令で定める事項を記載して、当該事項を記載した書類を、当該利子等又は配当等の支払事務取扱者（新令第三百三十六条第一項に規定する支払事務取扱者をいう。）に提出することによりすることができる。 suppl-3602-124/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-2 The notice under Article 336, paragraph (1) of the New Order and the presentation prescribed in Article 337, paragraph (1) of the New Order, by a person who holds on the Effective Date the deposits and similar savings or shares, etc. prescribed in Article 336, paragraph (2), item (i) or item (iv) of the New Order that are to generate interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the New Order (referred to as a "holder of deposits, etc." in the following paragraph), pertaining to that interest and similar income or dividends and similar income, may, in addition to being given as provided in those provisions, be given by the day on which the payment of that interest and similar income or dividends and similar income is finalized (where there are two or more such days, the first such day on or after the Effective Date), by entering, in the documents sent from the person making payment of that interest and similar income or dividends and similar income, the name or designation and address of the holder of deposits, etc., the type of the deposits and similar savings or shares, etc. that are to generate that interest and similar income or dividends and similar income, and other matters specified by Ministry of Finance Order, and submitting the documents in which those matters are entered to the person handling payments of that interest and similar income or dividends and similar income (meaning the person handling payments prescribed in Article 336, paragraph (1) of the New Order). machine translation, not official **第三項** 預貯金等を有する者が前項の規定により同項に規定する書類を同項の支払事務取扱者に提出したときは、施行日以後における当該書類に記載された同項の預貯金等又は株式等の利子等又は配当等については、新令第三百三十六条第一項の規定による告知があつたものとみなす。 suppl-3602-124/art-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-3 Where a holder of deposits, etc. has submitted the documents prescribed in the preceding paragraph to the person handling payments referred to in the preceding paragraph pursuant to the provisions of the preceding paragraph, the notice under Article 336, paragraph (1) of the New Order is deemed to have been given with regard to the interest and similar income or dividends and similar income, on or after the Effective Date, of the deposits and similar savings or shares, etc. referred to in the preceding paragraph that are entered in those documents. machine translation, not official **第四項** 新令第三百三十六条第三項の規定は、前項の場合について準用する。 suppl-3602-124/art-6/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-4 The provisions of Article 336, paragraph (3) of the New Order apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official --- ## Cites - suppl-3602-124/art-6/par-1: 新令第三百三十五条から第三百三十八条まで → 所得税法施行令 第三百三十五条 (Article 335), art-335 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-335 - suppl-3602-124/art-6/par-1: 新令第三百三十五条から第三百三十八条まで → 所得税法施行令 第三百三十六条 (Article 336), art-336 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336 - suppl-3602-124/art-6/par-1: 新令第三百三十五条から第三百三十八条まで → 所得税法施行令 第三百三十七条 (Article 337), art-337 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337 - suppl-3602-124/art-6/par-1: 新令第三百三十五条から第三百三十八条まで → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-338 - suppl-3602-124/art-6/par-1: 新令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-3602-124/art-6/par-2: 新令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-3602-124/art-6/par-2: 同条第二項第一号 → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2/item-1 - suppl-3602-124/art-6/par-2: 第四号 → 所得税法施行令 第三百三十六条第二項第四号 (Article 336, paragraph (2), item (iv)), art-336/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2/item-4 - suppl-3602-124/art-6/par-2: 次項 → 所得税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3602-124/art-6/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-3 - suppl-3602-124/art-6/par-2: 新令第三百三十七条第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-1 - suppl-3602-124/art-6/par-3: 前項 → 所得税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3602-124/art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-2 - suppl-3602-124/art-6/par-3: 新令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-3602-124/art-6/par-4: 新令第三百三十六条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-3 - suppl-3602-124/art-6/par-4: 前項 → 所得税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3602-124/art-6/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-2 - 所得税法施行令 附則第六条第三項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-3 - 所得税法施行令 附則第六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-124/art-6/par-4 --- ## 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-20261106T173921-106, 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-20261106T173921-106, 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