# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十一条 (Article 51)
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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: 第五十一条 (Article 51)（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — address `art-51`
- 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-51
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-51
- 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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### 第五十一条（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — Matters to Be Stated in a Written Application for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
caption: machine translation, not official
art-51 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51 · https://japanlaw.org/l/340M50000040011/art-51
**第一項** 法第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-51/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1 · https://japanlaw.org/l/340M50000040011/art-51/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 133, paragraph (1) (Procedures for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:
machine translation, not official
**一** 法第百三十三条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-51/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-1
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 133, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** 法第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定により納付すべき所得税の額（法第百三十二条第四項（延払条件付譲渡に係る所得税額の延納）に規定する延払条件付譲渡に係る税額が当該所得税の額に満たない場合には、その延払条件付譲渡に係る税額）
art-51/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-2
the amount of income tax to be paid pursuant to Article 128 (Payment upon Filing a Tax Return) or Article 129 (Payment upon Filing a Tax Return in the Event of the Taxpayer's Death) of the Act (where the tax amount relating to the transfer on deferred payment terms prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act is less than that amount of income tax, the tax amount relating to that transfer on deferred payment terms);
machine translation, not official
**三** 前号の延払条件付譲渡に係る税額の計算に関する明細
art-51/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-3
particulars of the calculation of the tax amount relating to the transfer on deferred payment terms referred to in the preceding item;
machine translation, not official
**四** 第一号の申請書を提出する者に係る法第百三十二条第一項各号に掲げる要件の全てに該当する事実及び当該申請書に係る同項に規定する延払条件付譲渡が同条第三項各号に掲げる条件に該当する事実
art-51/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-4
the facts by which the person who submits the written application referred to in item (i) satisfies all of the requirements set out in the items of Article 132, paragraph (1) of the Act, and by which the transfer on deferred payment terms prescribed in that paragraph relating to that written application falls under the conditions set out in the items of paragraph (3) of that Article;
machine translation, not official
**五** 法第百三十二条第二項の規定により担保を提供する場合には、その担保の種類並びにその担保として提供する財産の内容、数量、価額及びその所在場所（その担保が保証人の保証である場合には、その保証人の氏名又は名称及び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）
art-51/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-5
if security is provided pursuant to Article 132, paragraph (2) of the Act, the type of security and the description, quantity, value and location of the property provided as security (where the security is a guarantee by a guarantor, the name or title of the guarantor and the domicile or residence, or the location of the head office or principal office);
machine translation, not official
**六** その他参考となるべき事項
art-51/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-6
any other matters for reference.
machine translation, not official
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## Cites
- art-51/par-1: 法第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1
- art-51/par-1/item-1: 法第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1
- art-51/par-1/item-2: 法第百二十八条 → 所得税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/income-tax-act/art-128 · https://japanlaw.org/l/340AC0000000033/art-128
- art-51/par-1/item-2: 第百二十九条 → 所得税法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/income-tax-act/art-129 · https://japanlaw.org/l/340AC0000000033/art-129
- art-51/par-1/item-2: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/en/income-tax-act/art-132/par-4 · https://japanlaw.org/l/340AC0000000033/art-132/par-4
- art-51/par-1/item-3: 前号 → 所得税法施行規則 第五十一条第一項第二号 (Article 51, paragraph (1), item (ii)), art-51/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-2
- art-51/par-1/item-4: 第一号 → 所得税法施行規則 第五十一条第一項第一号 (Article 51, paragraph (1), item (i)), art-51/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-1
- art-51/par-1/item-4: 法第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1
- art-51/par-1/item-4: 同条第三項 → 所得税法 第百三十二条第三項 (Article 132, paragraph (3)), art-132/par-3 — https://japanlaw.org/en/income-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000033/art-132/par-3
- art-51/par-1/item-5: 法第百三十二条第二項 → 所得税法 第百三十二条第二項 (Article 132, paragraph (2)), art-132/par-2 — https://japanlaw.org/en/income-tax-act/art-132/par-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-2
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 第五十一条第一項第三号（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-3
- 所得税法施行規則 第五十一条第一項第四号（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-4
- 所得税法施行規則 附則第三十二条第一項（延払条件付譲渡に係る所得税額の延納申請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-32/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-32/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1
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## 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-20261027T143811-036, 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