# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十 (Article 40-10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10. 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: 第四十条の十 (Article 40-10)（分配時調整外国税相当額控除を受けるための添付書類） — address `art-40-10` - 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-40-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-10 - 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. --- ### 第四十条の十（分配時調整外国税相当額控除を受けるための添付書類） — Documents to Be Attached for Receiving Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution caption: machine translation, not official art-40-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10 · https://japanlaw.org/l/340M50000040011/art-40-10 **第一項** 法第九十三条第二項（分配時調整外国税相当額控除）に規定する財務省令で定める書類は、次に掲げる同条第一項に規定する分配時調整外国税相当額を証する書類（租税特別措置法施行令（昭和三十二年政令第四十三号）第四条の三第三項第二号（確定申告を要しない配当所得等）に掲げる利子等又は配当等のみに係るものを除く。）とする。 art-40-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1 The documents specified by Ministry of Finance Order as prescribed in Article 93, paragraph (2) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act are the following documents certifying the amount equivalent to the foreign tax adjusted at distribution prescribed in paragraph (1) of that Article (excluding those pertaining solely to the interest, etc. or dividends, etc. listed in Article 4-3, paragraph (3), item (ii) (Dividend Income, etc. Not Requiring a Tax Return) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957)): machine translation, not official **一** 令第三百条第六項（信託財産に係る利子等の課税の特例）に規定する内国法人が同項又は同条第七項若しくは第十項ただし書の規定により通知する書面 art-40-10/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-1 A written document notified by a Domestic Corporation prescribed in Article 300, paragraph (6) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (7) or (10) of that Article; machine translation, not official **二** 令第三百六条の二第四項（信託財産に係る利子等の課税の特例）に規定する外国法人が同項又は同条第五項若しくは第八項ただし書の規定により通知する書面 art-40-10/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-2 A written document notified by a Foreign Corporation prescribed in Article 306-2, paragraph (4) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (5) or (8) of that Article; machine translation, not official **三** 法第二百二十五条第二項又は第三項ただし書（支払調書及び支払通知書）の規定により交付される通知書 art-40-10/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-3 A written notice delivered pursuant to the provisions of Article 225, paragraph (2) or the proviso to paragraph (3) (Payment Reports and Notice of Payment) of the Act; machine translation, not official **四** 租税特別措置法（昭和三十二年法律第二十六号）第八条の四第四項、第五項又は第六項ただし書（上場株式等に係る配当所得等の課税の特例）の規定により交付される通知書 art-40-10/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-4 A written notice delivered pursuant to the provisions of Article 8-4, paragraph (4), paragraph (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); machine translation, not official **五** 租税特別措置法施行令第四条の六の二第二十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者が同項又は同条第三十項若しくは第三十二項ただし書の規定により通知する書面 art-40-10/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-5 A written document notified by a person handling payment prescribed in Article 4-6-2, paragraph (29) (Special Provisions on Obligation to Withhold Taxes, etc. on Dividends, etc. of Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (30) or (32) of that Article; machine translation, not official **六** 租税特別措置法施行令第四条の九第十一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社が同項又は同条第十二項若しくは第十五項ただし書の規定により通知する書面 art-40-10/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-6 A written document notified by a specific purpose company prescribed in Article 4-9, paragraph (11) (Special Provisions on Withholding at the Source, etc. on Dividends of Profits of Specific Purpose Companies) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (12) or (15) of that Article; machine translation, not official **七** 租税特別措置法施行令第四条の十第七項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面 art-40-10/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-7 A written document notified by an investment corporation prescribed in Article 4-10, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends, etc. of Investment Corporations) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article; machine translation, not official **八** 租税特別措置法施行令第四条の十一第七項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する受託法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面 art-40-10/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-8 A written document notified by a trust corporation prescribed in Article 4-11, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified-Purpose Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article; machine translation, not official **九** 租税特別措置法施行令第五条第七項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する受託法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面 art-40-10/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-10/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-40-10/par-1/item-9 A written document notified by a trust corporation prescribed in Article 5, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified Investment Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article. machine translation, not official --- ## Cites - art-40-10/par-1: 法第九十三条第二項 → 所得税法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/en/income-tax-act/art-93/par-2 · https://japanlaw.org/l/340AC0000000033/art-93/par-2 - art-40-10/par-1: 同条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1 - art-40-10/par-1: 租税特別措置法施行令（昭和三十二年政令第四十三号）第四条の三第三項第二号 → e-Gov law 332CO0000000043, 第四条の三第三項第二号 (Article 4-3, paragraph (3), item (ii)), art-4-3/par-3/item-2 — not held in this collection - art-40-10/par-1/item-1: 令第三百条第六項 → e-Gov law 340CO0000000096, 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — not held in this collection - art-40-10/par-1/item-1: 同条第七項 → e-Gov law 340CO0000000096, 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — not held in this collection - art-40-10/par-1/item-1: 第十項 → e-Gov law 340CO0000000096, 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — not held in this collection - art-40-10/par-1/item-2: 令第三百六条の二第四項 → e-Gov law 340CO0000000096, 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — not held in this collection - art-40-10/par-1/item-2: 同条第五項 → e-Gov law 340CO0000000096, 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — not held in this collection - art-40-10/par-1/item-2: 第八項 → e-Gov law 340CO0000000096, 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — not held in this collection - art-40-10/par-1/item-3: 法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2 - art-40-10/par-1/item-3: 第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3 - art-40-10/par-1/item-4: 租税特別措置法（昭和三十二年法律第二十六号）第八条の四第四項 → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-4 - art-40-10/par-1/item-4: 第五項 → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-5 - art-40-10/par-1/item-4: 第六項 → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第六十六条の七の二第一項（非居住者に係る分配時調整外国税相当額の控除を受けるための添付書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-7-2/par-1 · https://japanlaw.org/l/340M50000040011/art-66-7-2/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-20261027T143811-028, 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