# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（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） — address `suppl-4302-131/art-23` - 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-4302-131/art-23 - 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. --- ### 第二十三条（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） — Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc. caption: machine translation, not official suppl-4302-131/art-23 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23 **第一項** 新令第三百四十二条第三項（株式等の譲渡の対価の受領者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百四十二条第三項（株式等の譲渡の対価の受領者の告知）の規定による告知をした場合については、なお従前の例による。 suppl-4302-131/art-23/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-1 The provisions of Article 342, paragraph (3) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 342, paragraph (3) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百四十二条第三項の規定による告知をする場合について適用する。 suppl-4302-131/art-23/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-2 The provisions of Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 342, paragraph (3) of the New Order on or after the Effective Date. machine translation, not official **第三項** 新令第三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）の規定は、施行日以後に新令第三百四十二条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十二条第三項の規定による告知をした場合については、なお従前の例による。 suppl-4302-131/art-23/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-3 The provisions of Article 344, paragraph (1) (Confirmation, etc. by the Payer of Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 342, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 342, paragraph (3) of the Former Order before the Effective Date. machine translation, not official **第四項** 平成二十八年一月一日前に平成二十六年旧令第三百四十二条第二項各号（株式等の譲渡の対価の受領者の告知）の告知をした者で同日以後に当該各号に定める株式等の譲渡の同条第一項に規定する対価の支払を受けるもの（番号利用法整備令第十六条第十三項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第十三項に規定する経過日以後最初の当該各号に掲げる場合の区分に応じ当該各号に定める株式等の譲渡の所得税法施行令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する対価の番号利用法整備令第十六条第十三項に規定する支払日までの間に、最初に当該番号未告知者の氏名又は住所の変更をした場合における所得税法施行令第三百四十二条第三項及び第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定の適用については、同令第三百四十二条第三項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同令第三百四十三条第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十三条第四項（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）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。 suppl-4302-131/art-23/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-4 With regard to the application of Article 342, paragraph (3) and Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 342, paragraph (2) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the 2014 Former Order, and who receives on or after that date payment of the consideration prescribed in paragraph (1) of that Article for the transfer of shares, etc. specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order, of the consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Order for Enforcement of the Income Tax Act for the transfer of shares, etc. specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 342, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 343, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 23, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article". machine translation, not official --- ## Cites - suppl-4302-131/art-23/par-1: 新令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3 - suppl-4302-131/art-23/par-2: 新令第三百四十三条第三項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-343/par-5 - suppl-4302-131/art-23/par-2: 新令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3 - suppl-4302-131/art-23/par-3: 新令第三百四十四条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-344/par-1 - suppl-4302-131/art-23/par-3: 新令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3 - suppl-4302-131/art-23/par-4: 番号利用法整備令第十六条第十三項 → e-Gov law 426CO0000000179, 第十六条第十三項 (Article 16, paragraph (13)), art-16/par-13 — not held in this collection - suppl-4302-131/art-23/par-4: この項 → 所得税法施行令 附則第二十三条第四項 (Supplementary Provisions, Article 23, paragraph (4)), suppl-4302-131/art-23/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-4 - suppl-4302-131/art-23/par-4: 所得税法施行令第三百四十二条第一項 → 所得税法施行令 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-1 - suppl-4302-131/art-23/par-4: 所得税法施行令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3 - suppl-4302-131/art-23/par-4: 第三百四十三条第三項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-343/par-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二十三条第四項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/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-20261106T163957-165, 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-20261106T163957-165, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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