# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十二条の二 (Article 52-2)

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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: 第五十二条の二 (Article 52-2)（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — address `art-52-2`
- 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-52-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-52-2
- 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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### 第五十二条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
<sup>caption: machine translation, not official</sup>
<sup>art-52-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2 · https://japanlaw.org/l/340M50000040011/art-52-2</sup>

      **第一項**  令第二百六十六条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する財務省令で定める書類は、法第百三十七条の二第十一項第二号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する非上場株式等（以下この項において「非上場株式等」という。）の次の各号に掲げる区分に応じ当該各号に定める書類とする。
      <sup>art-52-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Order are the documents specified in each of the following items for the category of unlisted shares or similar interests prescribed in Article 137-2, paragraph (11), item (ii) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act (hereinafter referred to as "unlisted shares or similar interests" in this paragraph) set out in that item.
      <sup>machine translation, not official</sup>

        **一**  次号に掲げる非上場株式等以外のもの　次に掲げる書類
        <sup>art-52-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1</sup>
        unlisted shares or similar interests other than those set out in the following item: the following documents:
        <sup>machine translation, not official</sup>

          **イ**  法第百三十七条の二第一項の規定の適用を受けようとする個人が非上場株式等である株式に質権の設定をすることについて承諾した旨を記載した書類（当該個人が自署したものに限るものとし、ロ（１）に掲げる書類を提出する場合には自己の印を押しているものに限る。）
          <sup>art-52-2/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-1</sup>
          a document stating that an individual intending to be subject to the application of Article 137-2, paragraph (1) of the Act has consented to the creation of a pledge over shares that are unlisted shares or similar interests (limited to one signed by that individual in his or her own hand, and, where the document set out in (b)(1) is submitted, limited to one on which the individual's own seal is affixed);
          <sup>machine translation, not official</sup>

          **ロ**  次に掲げるいずれかの書類
          <sup>art-52-2/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2</sup>
          any of the following documents:
          <sup>machine translation, not official</sup>

            **（１）**  イの個人の印に係る印鑑証明書
            <sup>art-52-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2/sub2-1</sup>
            a certificate of seal impression for the seal of the individual referred to in (a);
            <sup>machine translation, not official</sup>

            **（２）**  イの個人の自署に係る領事官（領事官の職務を行う大使館若しくは公使館の長又はその事務を代理する者を含む。次号ロ（２）において同じ。）が証する書類
            <sup>art-52-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2/sub2-2</sup>
            a document certified by a consular officer (including a head of an embassy or legation performing the duties of a consular officer, or a person acting for that head in those affairs; the same applies in (b)(2) of the following item) with respect to the individual's own signature referred to in (a);
            <sup>machine translation, not official</sup>

          **ハ**  当該非上場株式等に係る株式会社が交付した会社法（平成十七年法律第八十六号）第百四十九条第一項（株主名簿の記載事項を記載した書面の交付等）の書面（当該株式会社の代表権を有する者が自署し、自己の印を押しているものに限る。）及び当該株式会社の代表権を有する者の印に係る印鑑証明書
          <sup>art-52-2/par-1/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-3</sup>
          the document prescribed in Article 149, paragraph (1) (Delivery of Documents Showing the Information Entered in the Shareholder Register) of the Companies Act (Act No. 86 of 2005) that was delivered by the stock company relating to those unlisted shares or similar interests (limited to one signed in his or her own hand, and bearing the seal, of the person having authority to represent that stock company), and a certificate of seal impression for the seal of the person having authority to represent that stock company.
          <sup>machine translation, not official</sup>

        **二**  合名会社、合資会社又は合同会社に係る非上場株式等　次に掲げる書類
        <sup>art-52-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2</sup>
        unlisted shares or similar interests relating to a general partnership company, limited partnership company or limited liability company: the following documents:
        <sup>machine translation, not official</sup>

          **イ**  法第百三十七条の二第一項の規定の適用を受けようとする個人が非上場株式等である当該合名会社、合資会社又は合同会社の社員の持分に質権の設定をすることについて承諾した旨を記載した書類（当該個人が自署したものに限るものとし、ロ（１）に掲げる書類を提出する場合には自己の印を押しているものに限る。）
          <sup>art-52-2/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-1</sup>
          a document stating that an individual intending to be subject to the application of Article 137-2, paragraph (1) of the Act has consented to the creation of a pledge over the membership interest of a member of that general partnership company, limited partnership company or limited liability company that constitutes the unlisted shares or similar interests (limited to one signed by that individual in his or her own hand, and, where the document set out in (b)(1) is submitted, limited to one on which the individual's own seal is affixed);
          <sup>machine translation, not official</sup>

          **ロ**  次に掲げるいずれかの書類
          <sup>art-52-2/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-2</sup>
          any of the following documents:
          <sup>machine translation, not official</sup>

            **（１）**  イの個人の印に係る印鑑証明書
            <sup>art-52-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-2/sub2-1</sup>
            a certificate of seal impression for the seal of the individual referred to in (a);
            <sup>machine translation, not official</sup>

            **（２）**  イの個人の自署に係る領事官が証する書類
            <sup>art-52-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-2/sub2-2</sup>
            a document certified by a consular officer with respect to the individual's own signature referred to in (a);
            <sup>machine translation, not official</sup>

          **ハ**  当該合名会社、合資会社又は合同会社がイの質権の設定について承諾したことを証する書類で次に掲げるいずれかのもの
          <sup>art-52-2/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3</sup>
          a document certifying that the general partnership company, limited partnership company or limited liability company has consented to the creation of the pledge referred to in (a), being any of the following:
          <sup>machine translation, not official</sup>

            **（１）**  当該質権の設定について承諾した旨が記載された公正証書
            <sup>art-52-2/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3/sub2-1</sup>
            a notarized deed stating that consent to that creation of a pledge has been given;
            <sup>machine translation, not official</sup>

            **（２）**  当該質権の設定について承諾した旨が記載された私署証書で登記所又は公証人役場において日付のある印章が押されているもの（当該合名会社、合資会社又は合同会社の印を押しているものに限る。）及び当該合名会社、合資会社又は合同会社の印に係る印鑑証明書
            <sup>art-52-2/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3/sub2-2</sup>
            a private instrument stating that consent to that creation of a pledge has been given, on which a dated seal has been affixed at a registry office or a notary public's office (limited to one bearing the seal of that general partnership company, limited partnership company or limited liability company), and a certificate of seal impression for the seal of that general partnership company, limited partnership company or limited liability company;
            <sup>machine translation, not official</sup>

            **（３）**  当該質権の設定について承諾した旨が記載された書類（当該合名会社、合資会社又は合同会社の印を押しているものに限る。）で郵便法（昭和二十二年法律第百六十五号）第四十八条第一項（内容証明）の規定により内容証明を受けたもの及び当該合名会社、合資会社又は合同会社の印に係る印鑑証明書
            <sup>art-52-2/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3/sub2-3</sup>
            a document stating that consent to that creation of a pledge has been given (limited to one bearing the seal of that general partnership company, limited partnership company or limited liability company) for which certification of contents has been received pursuant to Article 48, paragraph (1) (Certification of Contents) of the Postal Act (Act No. 165 of 1947), and a certificate of seal impression for the seal of that general partnership company, limited partnership company or limited liability company.
            <sup>machine translation, not official</sup>

      **第二項**  令第二百六十六条の二第二項に規定する財務省令で定める書類は、前項第一号イ及びハ又は同項第二号イ及びハに掲げる書類とする。
      <sup>art-52-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-2</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (2) of the Order are the documents set out in item (i), (a) and (c) of the preceding paragraph or in item (ii), (a) and (c) of that paragraph.
      <sup>machine translation, not official</sup>

      **第三項**  法第百三十七条の二第二項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。
      <sup>art-52-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (2) of the Act are the following:
      <sup>machine translation, not official</sup>

        **一**  法第百三十七条の二第二項の届出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。以下この款において同じ。）
        <sup>art-52-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-1</sup>
        the name and domicile (or, if the person has no domicile in Japan, residence; the same applies hereinafter in this Subsection) of the person who submits the written notification referred to in Article 137-2, paragraph (2) of the Act;
        <sup>machine translation, not official</sup>

        **二**  法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出（以下この条において「国外転出」という。）をした年月日
        <sup>art-52-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-2</sup>
        the date of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act (hereinafter referred to as "departure from Japan" in this Article);
        <sup>machine translation, not official</sup>

        **三**  法第六十条の二第六項第一号に規定する帰国をする予定年月日（当該帰国をする予定がない場合には、その旨）
        <sup>art-52-2/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-3</sup>
        the scheduled date of return to Japan prescribed in Article 60-2, paragraph (6), item (i) of the Act (if there is no plan to return to Japan, a statement to that effect);
        <sup>machine translation, not official</sup>

        **四**  その他参考となるべき事項
        <sup>art-52-2/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-4</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第四項**  法第百三十七条の二第三項に規定する財務省令で定める事項は、第四十七条第三項第十二号イ及びロ（確定所得申告書の記載事項）に掲げる事項その他参考となるべき事項とする。
      <sup>art-52-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-4</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (3) of the Act are the matters set out in Article 47, paragraph (3), item (xii), (a) and (b) (Matters to Be Stated in a Final Return Showing Income) and any other matters for reference.
      <sup>machine translation, not official</sup>

      **第五項**  法第百三十七条の二第六項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。
      <sup>art-52-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (6) of the Act are the following:
      <sup>machine translation, not official</sup>

        **一**  法第百三十七条の二第六項に規定する継続適用届出書を提出する者の氏名及び住所
        <sup>art-52-2/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-1</sup>
        the name and domicile of the person who submits the notification of continued application prescribed in Article 137-2, paragraph (6) of the Act;
        <sup>machine translation, not official</sup>

        **二**  国外転出をした年月日及び当該国外転出の時における国内の住所
        <sup>art-52-2/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-2</sup>
        the date of the departure from Japan and the domicile in Japan at the time of that departure from Japan;
        <sup>machine translation, not official</sup>

        **三**  法第百三十七条の二第一項に規定する適用資産のうち、その年十二月三十一日（その者が年の中途において死亡した場合には、その死亡の時。次条第六項第三号において同じ。）まで引き続き有しているものの種類別及び名称又は銘柄別の数量及び法第六十条の二第一項各号、第二項各号又は第三項各号に掲げる金額
        <sup>art-52-2/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-3</sup>
        among the applicable assets prescribed in Article 137-2, paragraph (1) of the Act, the quantity, by type and by name or brand, of those continuously held until December 31 of the year (where the person dies partway through the year, until the time of death; the same applies in paragraph (6), item (iii) of the following Article), and the amounts set out in the items of Article 60-2, paragraph (1), the items of paragraph (2) or the items of paragraph (3) of the Act;
        <sup>machine translation, not official</sup>

        **四**  その他参考となるべき事項
        <sup>art-52-2/par-5/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-4</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第六項**  令第二百六十六条の二第八項に規定する財務省令で定める事実は、国税通則法（昭和三十七年法律第六十六号）第百十七条第一項（納税管理人）に規定する納税管理人が破産手続開始の決定又は後見開始の審判を受けたこととする。
      <sup>art-52-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-6 · https://japanlaw.org/l/340M50000040011/art-52-2/par-6</sup>
      The facts specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (8) of the Order are that the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes (Act No. 66 of 1962) has received a decision to commence bankruptcy proceedings or an order commencing guardianship.
      <sup>machine translation, not official</sup>

      **第七項**  法第百三十七条の二第十一項第二号に規定するその他財務省令で定める要件は、次に掲げる要件とする。
      <sup>art-52-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7</sup>
      The other requirements specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (11), item (ii) of the Act are the following requirements:
      <sup>machine translation, not official</sup>

        **一**  当該株式が金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に類するものであつて外国に所在するものに上場がされていないこと。
        <sup>art-52-2/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-1</sup>
        that the shares are not listed on an institution that is similar to a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act and that is located in a foreign state.
        <sup>machine translation, not official</sup>

        **二**  当該株式が金融商品取引法第六十七条の十一第一項（店頭売買有価証券登録原簿への登録）に規定する店頭売買有価証券登録原簿（次号において「店頭売買有価証券登録原簿」という。）に登録がされていないこと。
        <sup>art-52-2/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-2</sup>
        that the shares are not registered in the over-the-counter traded Securities register prescribed in Article 67-11, paragraph (1) (Registration in the Over-the-Counter Traded Securities Register) of the Financial Instruments and Exchange Act (referred to as the "register of over-the-counter traded Securities" in the following item).
        <sup>machine translation, not official</sup>

        **三**  当該株式が店頭売買有価証券登録原簿に類するものであつて外国に備えられるものに登録がされていないこと。
        <sup>art-52-2/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-3</sup>
        that the shares are not registered in a register that is similar to the register of over-the-counter traded Securities and that is kept in a foreign state.
        <sup>machine translation, not official</sup>

        **四**  当該株式に係る株式会社が会社法第百十七条第七項（株式の価格の決定等）に規定する株券発行会社以外の株式会社であること。
        <sup>art-52-2/par-7/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-4</sup>
        that the stock company relating to the shares is a stock company other than a company issuing share certificates as prescribed in Article 117, paragraph (7) (Determination of the Price of Shares) of the Companies Act.
        <sup>machine translation, not official</sup>

        **五**  第九項に規定する要件を満たすものであること。
        <sup>art-52-2/par-7/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-5</sup>
        that the shares satisfy the requirements prescribed in paragraph (9).
        <sup>machine translation, not official</sup>

      **第八項**  前項第一号、第三号及び第五号の規定は、法第百三十七条の二第十一項第二号に規定する合名会社、合資会社又は合同会社の社員の持分で財務省令で定める要件について準用する。
      <sup>art-52-2/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-8 · https://japanlaw.org/l/340M50000040011/art-52-2/par-8</sup>
      The provisions of items (i), (iii) and (v) of the preceding paragraph apply mutatis mutandis to the requirements specified by Ministry of Finance Order for a membership interest in a general partnership company, limited partnership company or limited liability company prescribed in Article 137-2, paragraph (11), item (ii) of the Act.
      <sup>machine translation, not official</sup>

      **第九項**  法第百三十七条の二第十一項第二号の規定により読み替えて適用する国税通則法第五十条第二号（担保の種類）に規定する財務省令で定める要件は、当該有価証券及び社員の持分について、質権の設定がされていないこと、差押えがされていないことその他の当該有価証券及び社員の持分について担保の設定又は処分の制限（民事執行法（昭和五十四年法律第四号）その他の法令の規定による処分の制限をいう。）がされていないこと及び譲渡についての制限が解除されていることとする。
      <sup>art-52-2/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-9 · https://japanlaw.org/l/340M50000040011/art-52-2/par-9</sup>
      The requirements specified by Ministry of Finance Order prescribed in Article 50, item (ii) (Types of Security) of the Act on General Rules for National Taxes, as applied with replacement of terms pursuant to Article 137-2, paragraph (11), item (ii) of the Act, are that no creation of a pledge has been made on the Securities or the membership interests, that no seizure has been made, that no other creation of security on, or restriction on disposition of, the Securities or the membership interests (meaning a restriction on disposition under the provisions of the Civil Enforcement Act (Act No. 4 of 1979) or other laws and regulations) has been made, and that the restriction on transfer has been lifted.
      <sup>machine translation, not official</sup>

---

## Cites
- art-52-2/par-1: 令第二百六十六条の二第一項 → e-Gov law 340CO0000000096, 第二百六十六条の二第一項 (Article 266-2, paragraph (1)), art-266-2/par-1 — not held in this collection
- art-52-2/par-1: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-1: この項 → 所得税法施行規則 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1
- art-52-2/par-1/item-1: 次号 → 所得税法施行規則 第五十二条の二第一項第二号 (Article 52-2, paragraph (1), item (ii)), art-52-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
- art-52-2/par-1/item-1/sub-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/en/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-52-2/par-1/item-1/sub-2/sub2-2: 次号 → 所得税法施行規則 第五十二条の二第一項第二号 (Article 52-2, paragraph (1), item (ii)), art-52-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
- art-52-2/par-1/item-1/sub-3: 会社法（平成十七年法律第八十六号）第百四十九条第一項 → 会社法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/companies-act/art-149/par-1 · https://japanlaw.org/l/417AC0000000086/art-149/par-1
- art-52-2/par-1/item-2/sub-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/en/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-52-2/par-1/item-2/sub-3/sub2-3: 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項 → e-Gov law 322AC0000000165, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-52-2/par-2: 令第二百六十六条の二第二項 → e-Gov law 340CO0000000096, 第二百六十六条の二第二項 (Article 266-2, paragraph (2)), art-266-2/par-2 — not held in this collection
- art-52-2/par-2: 前項第一号 → 所得税法施行規則 第五十二条の二第一項第一号 (Article 52-2, paragraph (1), item (i)), art-52-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1
- art-52-2/par-2: 同項第二号 → 所得税法施行規則 第五十二条の二第一項第二号 (Article 52-2, paragraph (1), item (ii)), art-52-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
- art-52-2/par-3: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2
- art-52-2/par-3/item-1: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2
- art-52-2/par-3/item-2: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-52-2/par-3/item-2: この条 → 所得税法施行規則 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2 · https://japanlaw.org/l/340M50000040011/art-52-2
- art-52-2/par-3/item-3: 法第六十条の二第六項第一号 → 所得税法 第六十条の二第六項第一号 (Article 60-2, paragraph (6), item (i)), art-60-2/par-6/item-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-6/item-1
- art-52-2/par-4: 法第百三十七条の二第三項 → 所得税法 第百三十七条の二第三項 (Article 137-2, paragraph (3)), art-137-2/par-3 — https://japanlaw.org/en/income-tax-act/art-137-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-3
- art-52-2/par-4: 第四十七条第三項第十二号 → 所得税法施行規則 第四十七条第三項第十二号 (Article 47, paragraph (3), item (xii)), art-47/par-3/item-12 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3/item-12 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12
- art-52-2/par-5: 法第百三十七条の二第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/en/income-tax-act/art-137-2/par-6 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-6
- art-52-2/par-5/item-1: 法第百三十七条の二第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/en/income-tax-act/art-137-2/par-6 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-6
- art-52-2/par-5/item-3: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/en/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-52-2/par-5/item-3: 次条第六項第三号 → 所得税法施行規則 第五十二条の三第六項第三号 (Article 52-3, paragraph (6), item (iii)), art-52-3/par-6/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-3
- art-52-2/par-5/item-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-52-2/par-5/item-3: 第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2
- art-52-2/par-5/item-3: 第三項 → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3
- art-52-2/par-6: 令第二百六十六条の二第八項 → e-Gov law 340CO0000000096, 第二百六十六条の二第八項 (Article 266-2, paragraph (8)), art-266-2/par-8 — not held in this collection
- art-52-2/par-6: 国税通則法（昭和三十七年法律第六十六号）第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-1 · https://japanlaw.org/l/337AC0000000066/art-117/par-1
- art-52-2/par-7: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-7/item-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-52-2/par-7/item-2: 金融商品取引法第六十七条の十一第一項 → 金融商品取引法 第六十七条の十一第一項 (Article 67-11, paragraph (1)), art-67-11/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-67-11/par-1 · https://japanlaw.org/l/323AC0000000025/art-67-11/par-1
- art-52-2/par-7/item-2: 次号 → 所得税法施行規則 第五十二条の二第七項第三号 (Article 52-2, paragraph (7), item (iii)), art-52-2/par-7/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-3
- art-52-2/par-7/item-4: 会社法第百十七条第七項 → 会社法 第百十七条第七項 (Article 117, paragraph (7)), art-117/par-7 — https://japanlaw.org/en/companies-act/art-117/par-7 · https://japanlaw.org/l/417AC0000000086/art-117/par-7
- art-52-2/par-7/item-5: 第九項 → 所得税法施行規則 第五十二条の二第九項 (Article 52-2, paragraph (9)), art-52-2/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-9 · https://japanlaw.org/l/340M50000040011/art-52-2/par-9
- art-52-2/par-8: 前項第一号 → 所得税法施行規則 第五十二条の二第七項第一号 (Article 52-2, paragraph (7), item (i)), art-52-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-1
- art-52-2/par-8: 第三号 → 所得税法施行規則 第五十二条の二第七項第三号 (Article 52-2, paragraph (7), item (iii)), art-52-2/par-7/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-3
- art-52-2/par-8: 第五号 → 所得税法施行規則 第五十二条の二第七項第五号 (Article 52-2, paragraph (7), item (v)), art-52-2/par-7/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-5
- art-52-2/par-8: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-9: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-9: 国税通則法第五十条第二号 → 国税通則法 第五十条第一項第二号 (Article 50, paragraph (1), item (ii)), art-50/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2

## Cited by

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

- 所得税法施行規則 第五十二条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1
- 所得税法施行規則 第五十二条の二第一項第一号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1
- 所得税法施行規則 第五十二条の二第一項第一号ロ（２）（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2/sub2-2
- 所得税法施行規則 第五十二条の二第二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-2
- 所得税法施行規則 第五十二条の二第三項第二号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-2
- 所得税法施行規則 第五十二条の二第七項第二号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-2
- 所得税法施行規則 第五十二条の二第七項第五号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-7/item-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-5
- 所得税法施行規則 第五十二条の二第八項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-8 · https://japanlaw.org/l/340M50000040011/art-52-2/par-8
- 所得税法施行規則 第五十二条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-1
- 所得税法施行規則 第五十二条の三第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-2
- 所得税法施行規則 第五十二条の三第三項第四号（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-4
- 所得税法施行規則 第五十二条の三第七項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-7 · https://japanlaw.org/l/340M50000040011/art-52-3/par-7
- 所得税法施行規則 附則第五条第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5/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-20261027T143811-037, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-038, 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-20261027T153227-001, 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-20261027T153227-002, 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