# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十四条 (Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-14. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第十四条 (Article 14)（有価証券の記録等に関する帳簿書類の整理保存） — address `art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-14 - Every provision below carries its address and both URLs 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. --- ### 第十四条（有価証券の記録等に関する帳簿書類の整理保存） — Organization and Retention of Books and Documents Concerning Records of Securities, etc. caption: machine translation, not official art-14 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-14 · https://japanlaw.org/l/340M50000040011/art-14 **第一項** 令第三十七条第四項（有価証券の記録等）の金融機関の営業所等の長及び支払事務取扱者は、その作成した同項に規定する貸付信託若しくは特定公募公社債等運用投資信託の受益権若しくは有価証券の振替に関する帳簿又は有価証券の保管に関する帳簿を各人別に整理し、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。 art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-14/par-1 · https://japanlaw.org/l/340M50000040011/art-14/par-1 The director of the business office of a financial institution or other such place and the person handling payment affairs, both as referred to in Article 37, paragraph (4) (Records of Securities, etc.) of the Order, must organize, by person, the books concerning the transfer of beneficial interests in a Loan Trust or specific form of Bond-Based Investment Trust Under Public Offering or of Securities, or the books concerning the custody of Securities, that they have prepared as prescribed in that paragraph, and retain those books for five years starting from the year following the year that includes the day of closing of those books. machine translation, not official **第二項** 令第三十八条第一項（金融機関の営業所等の長の支払事務取扱者に対する通知等）の規定による通知を受けた同項に規定する支払事務取扱者は、その受けた通知の内容を記載した書類（当該書類に記載すべき事項を記録した電磁的記録を含む。）をその通知を受けた日の属する年の翌年から五年間保存しなければならない。 art-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-14/par-2 · https://japanlaw.org/l/340M50000040011/art-14/par-2 The person handling payment affairs prescribed in Article 38, paragraph (1) (Notification, etc. by the Director of the business office of a Financial Institution or Other Such Place to the Person Handling Payment Affairs) of the Order who has received a notice pursuant to that paragraph must retain a document stating the content of the notice received (including an electronic or magnetic record recording the particulars to be stated in that document) for five years starting from the year following the year that includes the day on which the notice was received. machine translation, not official --- ## Cites - art-14/par-1: 令第三十七条第四項 → e-Gov law 340CO0000000096, 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — not held in this collection - art-14/par-2: 令第三十八条第一項 → e-Gov law 340CO0000000096, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3439-17/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-010, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-010, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27