# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十六条の二 (Article 16-2)

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- 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: 第十六条の二 (Article 16-2)（公共法人等及び公益信託等に係る非課税申告書の記載事項） — address `art-16-2`
- 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-16-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-16-2
- 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.

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### 第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項） — Matters to Be Stated in a Statement of Nontaxability of Public Corporations and Public Interest Trusts, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-16-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2</sup>

  **第一項**  法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する申告書に記載すべき財務省令で定める事項は、次に掲げる事項とする。
  <sup>art-16-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1</sup>
  The matters specified by Ministry of Finance Order to be stated in the statement prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Public Interest Trusts, etc.) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  当該申告書を提出する者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
    <sup>art-16-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-1</sup>
    the name or title, the domicile or residence or the location of the head office or principal office, and the individual number or corporate number of the person who submits the statement;
    <sup>machine translation, not official</sup>

    **二**  法第十一条第一項又は第二項の規定の適用を受けようとする公社債又は令第五十一条の二各号（公社債等の範囲）に掲げる受益権の別及び名称
    <sup>art-16-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-2</sup>
    the type and name of the public and corporate bonds, or of the beneficial interests set out in the items of Article 51-2 (Scope of Public and Corporate Bonds or Similar Interests) of the Order, to which the person intends to apply Article 11, paragraph (1) or (2) of the Act;
    <sup>machine translation, not official</sup>

    **三**  法第十一条第一項又は第二項の規定の適用を受けようとする同条第三項に規定する公社債等（以下この項において「公社債等」という。）の利子等の支払期及び当該公社債等の利子等の額
    <sup>art-16-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-3</sup>
    the payment due dates of the interest and similar income on the public and corporate bonds or similar interests prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "public and corporate bonds or similar interests") to which the person intends to apply Article 11, paragraph (1) or (2) of the Act, and the amount of the interest and similar income on those public and corporate bonds or similar interests;
    <sup>machine translation, not official</sup>

    **四**  前号に規定する公社債等に係る有価証券につき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）の規定により金融機関の振替口座簿に増額の記載若しくは記録を受け、又は保管の委託をした年月日及び当該記載若しくは記録をし、若しくは保管の委託を受けた同項第一号に規定する金融機関の営業所等又は同項第二号に規定する金融商品取引業者等の同条第二項に規定する営業所等の名称（同条第一項第三号に規定する投資信託委託会社の営業所を通じて公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録を受ける場合には、その旨及び当該公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録をする者の名称）
    <sup>art-16-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-4</sup>
    the date on which, with respect to the Securities pertaining to the public and corporate bonds or similar interests prescribed in the preceding item, an increase was entered or recorded in the transfer account book of a financial institution, or the Securities were entrusted for custody, pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order, and the name of the business office, etc. of the financial institution prescribed in item (i) of that paragraph, or of the business office, etc. prescribed in paragraph (2) of that Article of the financial instruments business operator, etc. prescribed in paragraph (1), item (ii) of that Article, at which the entry or record was made or the custody was accepted (where an increase is entered or recorded in the transfer account book of a financial institution for the Securities pertaining to the public and corporate bonds or similar interests through a business office of an Investment Trust management company prescribed in paragraph (1), item (iii) of that Article, a statement to that effect and the name of the person who enters or records the increase in the transfer account book of a financial institution for the Securities pertaining to those public and corporate bonds or similar interests);
    <sup>machine translation, not official</sup>

    **五**  当該申告書の提出の際に経由すべき支払者（法第十一条第三項に規定する支払者をいう。次項において同じ。）の名称
    <sup>art-16-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-5</sup>
    the name of the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies in the following paragraph) through which the statement is to be submitted when it is submitted; and
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-16-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する申告書を受理した支払者（法人番号を有しない者を除く。以下この項において同じ。）は、当該申告書（法第十一条第四項に規定する電磁的方法により提供された当該申告書に記載すべき事項を記録した法第十条第二項（障害者等の少額預金の利子所得等の非課税）に規定する電磁的記録を含む。）に、当該支払者の法人番号を付記するものとする。
  <sup>art-16-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2</sup>
  A payer that has received the statement prescribed in the preceding paragraph (excluding a person that has no corporate number; the same applies hereinafter in this paragraph) is to add the corporate number of that payer to the statement (including the electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) recording the matters to be stated in the statement that were provided by the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act).
  <sup>machine translation, not official</sup>

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## Cites
- art-16-2/par-1: 法第十一条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16-2/par-1/item-2: 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-16-2/par-1/item-2: 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-16-2/par-1/item-2: 令第五十一条の二 → e-Gov law 340CO0000000096, 第五十一条の二 (Article 51-2), art-51-2 — not held in this collection
- art-16-2/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-16-2/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-16-2/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16-2/par-1/item-3: この項 → 所得税法施行規則 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1
- art-16-2/par-1/item-4: 前号 → 所得税法施行規則 第十六条の二第一項第三号 (Article 16-2, paragraph (1), item (iii)), art-16-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-3
- art-16-2/par-1/item-4: 令第五十一条の三第一項 → e-Gov law 340CO0000000096, 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — not held in this collection
- art-16-2/par-1/item-4: 同項第一号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第一号 (Article 51-3, paragraph (1), item (i)), art-51-3/par-1/item-1 — not held in this collection
- art-16-2/par-1/item-4: 同項第二号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — not held in this collection
- art-16-2/par-1/item-4: 同条第二項 → e-Gov law 340CO0000000096, 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — not held in this collection
- art-16-2/par-1/item-4: 同条第一項第三号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — not held in this collection
- art-16-2/par-1/item-5: 法第十一条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16-2/par-1/item-5: 次項 → 所得税法施行規則 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2
- art-16-2/par-2: 前項 → 所得税法施行規則 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1
- art-16-2/par-2: この項 → 所得税法施行規則 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2
- art-16-2/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-11/par-4
- art-16-2/par-2: 法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/income-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-2

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第十六条第二項第一号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-1
- 所得税法施行規則 第十六条第二項第五号（公社債等に係る有価証券の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-5
- 所得税法施行規則 第十六条の二第一項第三号（公共法人等及び公益信託等に係る非課税申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-3
- 所得税法施行規則 第十六条の二第一項第四号（公共法人等及び公益信託等に係る非課税申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-4
- 所得税法施行規則 第十六条の二第一項第五号（公共法人等及び公益信託等に係る非課税申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-5
- 所得税法施行規則 第十六条の二第二項（公共法人等及び公益信託等に係る非課税申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2
- 所得税法施行規則 附則第二条第一項（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-2/par-1
- 所得税法施行規則 附則第九条第一項（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-9/par-1
- 所得税法施行規則 附則第三条第一項（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-3/par-1

---

## 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-20261027T143811-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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