# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5. 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: 第五条 (Article 5)（利子所得等について非課税とされる有価証券の範囲等） — address `art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-5 - 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. --- ### 第五条（利子所得等について非課税とされる有価証券の範囲等） — Scope, etc. of Securities Exempt from Taxation on Interest Income, etc. caption: machine translation, not official art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5 · https://japanlaw.org/l/340M50000040011/art-5 **第一項** 令第三十三条第四項第八号（利子所得等について非課税とされる有価証券の範囲）に規定する財務省令で定める取得勧誘は、その受益権の募集に係る金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘（以下この項において「取得勧誘」という。）が同条第三項第一号に掲げる場合に該当し、かつ、同条第十項に規定する目論見書及び資産の流動化に関する法律（平成十年法律第百五号）第二条第十四項（定義）に規定する資産信託流動化計画にその取得勧誘が金融商品取引法第二条第三項第一号に掲げる場合に該当するものである旨の記載がなされて行われるものとする。 art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5/par-1 · https://japanlaw.org/l/340M50000040011/art-5/par-1 The solicitation for acquisition specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (viii) (Scope of Securities Exempt from Taxation on Interest Income, etc.) of the Order is to be a solicitation for acquisition (hereinafter referred to as "solicitation for acquisition" in this paragraph) prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) relating to the public offering of the beneficial interests that falls under the case set forth in paragraph (3), item (i) of that Article, and that is made with a statement in the prospectus prescribed in paragraph (10) of that Article and in the asset trust securitization plan prescribed in Article 2, paragraph (14) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998) to the effect that the solicitation for acquisition falls under the case set forth in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act. machine translation, not official **第二項** 令第三十三条第四項第九号に規定する財務省令で定める国際機関は、条約又は国際間の協定により国内においてその発行する債券の利子に係る源泉徴収の義務を免除された国際機関とする。 art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5/par-2 · https://japanlaw.org/l/340M50000040011/art-5/par-2 The international organization specified by Ministry of Finance Order as prescribed in Article 33, paragraph (4), item (ix) of the Order is an international organization exempted by a treaty or international agreement from the obligation of Withholding in Japan on interest on the bonds that it issues. machine translation, not official --- ## Cites - art-5/par-1: 令第三十三条第四項第八号 → e-Gov law 340CO0000000096, 第三十三条第四項第八号 (Article 33, paragraph (4), item (viii)), art-33/par-4/item-8 — not held in this collection - art-5/par-1: 金融商品取引法（昭和二十三年法律第二十五号）第二条第三項 → 金融商品取引法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-3 - art-5/par-1: この項 → 所得税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5/par-1 · https://japanlaw.org/l/340M50000040011/art-5/par-1 - art-5/par-1: 同条第三項第一号 → 金融商品取引法 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-3/item-1 · https://japanlaw.org/l/323AC0000000025/art-2/par-3/item-1 - art-5/par-1: 同条第十項 → 金融商品取引法 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-10 · https://japanlaw.org/l/323AC0000000025/art-2/par-10 - art-5/par-1: 資産の流動化に関する法律（平成十年法律第百五号）第二条第十四項 → e-Gov law 410AC0000000105, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection - art-5/par-2: 令第三十三条第四項第九号 → e-Gov law 340CO0000000096, 第三十三条第四項第九号 (Article 33, paragraph (4), item (ix)), art-33/par-4/item-9 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第五条第一項（利子所得等について非課税とされる有価証券の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-5/par-1 · https://japanlaw.org/l/340M50000040011/art-5/par-1 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-44/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-44/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-20261027T143811-004, 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