# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

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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に関する経過措置） — address `suppl-4252-165/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-4252-165/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
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They are never merged and never substituted for one another.

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### 第六条（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4252-165/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6</sup>

**第一項**  新令第三百三十六条第五項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、施行日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、施行日前に支払の確定した改正前の所得税法施行令（以下「旧令」という。）第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等については、なお従前の例による。
<sup>suppl-4252-165/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-1</sup>
The provisions of Article 336, paragraph (5) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article for which payment is determined on or after the Effective Date, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") for which payment was determined before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  平成二十七年十二月三十一日において特定公社債等（次に掲げる公社債又は受益権をいう。以下同じ。）で無記名のもの以外のものを有する個人が、施行日以後最初に当該特定公社債等の利子等（新法第二十三条第一項（利子所得）に規定する利子等又は新法第二十四条第一項（配当所得）に規定する配当等をいう。以下この項及び次条第三項において同じ。）の支払の確定する日までに当該特定公社債等の利子等に係る新令第三百三十六条第二項第一号に規定する金融機関の営業所等の長に対して同条第一項の規定による告知若しくは当該告知に相当する告知をした場合又は施行日前に同条第二項各号に掲げる場合に相当する告知をしている場合には、これらの場合は同項第一号に掲げる場合に該当するものと、当該特定公社債等の利子等は同号に定める利子等又は配当等とそれぞれみなして、同条及び新令第三百四十六条第四項（償還金等の受領者の告知等）の規定を適用する。
<sup>suppl-4252-165/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2</sup>
In the case where an individual who, on December 31, 2015, holds specified public and corporate bonds, etc. (meaning the following public and corporate bonds or beneficial interests; the same applies hereinafter) other than bearer ones has, by the date on which payment of interest and similar income on those specified public and corporate bonds, etc. (meaning interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the New Act or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the New Act; the same applies hereinafter in this paragraph and paragraph (3) of the following Article) is first determined on or after the Effective Date, given to the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) of the New Order pertaining to the interest and similar income on those specified public and corporate bonds, etc. the notice under paragraph (1) of that Article or a notice equivalent to that notice, or has given before the Effective Date a notice equivalent to a notice in the cases set out in the items of paragraph (2) of that Article, those cases are deemed to fall under the case set out in item (i) of that paragraph, and the interest and similar income on those specified public and corporate bonds, etc. is deemed to be the interest and similar income or dividends and similar income specified in that item, respectively, and the provisions of that Article and Article 346, paragraph (4) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order apply.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法（昭和三十二年法律第二十六号）第三条第一項第一号（利子所得の分離課税等）に規定する特定公社債（新株予約権付社債（資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。附則第八条第一項第三号（株式等の譲渡の対価の受領者の告知等に関する経過措置）において同じ。）を除く。）
  <sup>suppl-4252-165/art-6/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-1</sup>
  a specified public and corporate bond prescribed in Article 3, paragraph (1), item (i) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (excluding bonds with share options (including convertible specified bonds prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on the Securitization of Assets (Act No. 105 of 1998) and specified bonds with new preferred equity subscription rights prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with New Preferred Equity Subscription Rights) of that Act; the same applies in Article 8, paragraph (1), item (iii) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions));
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法第三条第一項第四号に掲げる利子に係る同号に規定する特定公社債以外の公社債
  <sup>suppl-4252-165/art-6/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-2</sup>
  a public and corporate bond other than a specified public and corporate bond prescribed in Article 3, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation, pertaining to interest set out in that item;
  <sup>machine translation, not official</sup>

  **三**  公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集が租税特別措置法第八条の四第一項第二号（上場株式等に係る配当所得等の課税の特例）に規定する公募により行われたもの又はその受益権が同法第三十七条の十一第二項第一号（上場株式等に係る譲渡所得等の課税の特例）に掲げる株式等に該当するものの受益権
  <sup>suppl-4252-165/art-6/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-3</sup>
  a beneficial interest in a Bond Investment Trust, or in an Investment Trust other than a Securities Investment Trust, for which the solicitation of beneficial interests pertaining to its establishment was conducted by a public offering prescribed in Article 8-4, paragraph (1), item (ii) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act;
  <sup>machine translation, not official</sup>

  **四**  租税特別措置法第三十七条の十一第二項第四号に掲げる社債的受益権
  <sup>suppl-4252-165/art-6/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-4</sup>
  a bond-type beneficial interest listed in Article 37-11, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4252-165/art-6/par-1: 新令第三百三十六条第五項 → 所得税法施行令 第三百三十六条第五項 (Article 336, paragraph (5)), art-336/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-5
- suppl-4252-165/art-6/par-1: 同条第一項 → 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-4252-165/art-6/par-2: 新法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4252-165/art-6/par-2: 新法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4252-165/art-6/par-2: この項 → 所得税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4252-165/art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2
- suppl-4252-165/art-6/par-2: 次条第三項 → 所得税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4252-165/art-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-3
- suppl-4252-165/art-6/par-2: 新令第三百三十六条第二項第一号 → 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-4252-165/art-6/par-2: 同条第一項 → 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-4252-165/art-6/par-2: 同条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2
- suppl-4252-165/art-6/par-2: 同条 → 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-4252-165/art-6/par-2: 新令第三百四十六条第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-4
- suppl-4252-165/art-6/par-2/item-1: 租税特別措置法（昭和三十二年法律第二十六号）第三条第一項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-1 (e-Gov law ID 332AC0000000026)
- suppl-4252-165/art-6/par-2/item-1: 資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項 → e-Gov law 410AC0000000105, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- suppl-4252-165/art-6/par-2/item-1: 同法第百三十九条第一項 → e-Gov law 410AC0000000105, 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — not held in this collection
- suppl-4252-165/art-6/par-2/item-1: 附則第八条第一項第三号 → 所得税法施行令 附則第八条第一項第三号 (Supplementary Provisions, Article 8, paragraph (1), item (iii)), suppl-4252-165/art-8/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-1/item-3
- suppl-4252-165/art-6/par-2/item-2: 租税特別措置法第三条第一項第四号 → 租税特別措置法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-4 (e-Gov law ID 332AC0000000026)
- suppl-4252-165/art-6/par-2/item-3: 租税特別措置法第八条の四第一項第二号 → 租税特別措置法 第八条の四第一項第二号 (Article 8-4, paragraph (1), item (ii)), art-8-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-2 (e-Gov law ID 332AC0000000026)
- suppl-4252-165/art-6/par-2/item-3: 同法第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-1 (e-Gov law ID 332AC0000000026)
- suppl-4252-165/art-6/par-2/item-4: 租税特別措置法第三十七条の十一第二項第四号 → 租税特別措置法 第三十七条の十一第二項第四号 (Article 37-11, paragraph (2), item (iv)), art-37-11/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-4 (e-Gov law ID 332AC0000000026)

## Cited by

1 provision cites 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に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2

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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-20261106T173921-127, 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-20261106T173921-127, 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