# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十二条の三 (Article 72-3)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-3. 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: 第七十二条の三 (Article 72-3)（退職年金等信託の信託財産についての登載事項） — address `art-72-3`
- 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-72-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-72-3
- 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.

---

### 第七十二条の三（退職年金等信託の信託財産についての登載事項） — Matters to Be Entered Regarding the Trust Property of a Retirement Pension Trust
<sup>caption: machine translation, not official</sup>
<sup>art-72-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-3 · https://japanlaw.org/l/340M50000040011/art-72-3</sup>

    **第一項**  法第百七十六条第二項（信託財産に係る利子等の課税の特例）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-72-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-3/par-1 · https://japanlaw.org/l/340M50000040011/art-72-3/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 176, paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act are the following matters:
    <sup>machine translation, not official</sup>

      **一**  内国信託会社の名称及び本店の所在地
      <sup>art-72-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-72-3/par-1/item-1</sup>
      the name and the location of the head office of the domestic trust company;
      <sup>machine translation, not official</sup>

      **二**  法第百七十六条第二項に規定する退職年金等信託の信託された営業所の名称及び所在地並びに当該退職年金等信託に係る信託契約の種類
      <sup>art-72-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-72-3/par-1/item-2</sup>
      the name and location of the business office with which the retirement pension trust prescribed in Article 176, paragraph (2) of the Act has been entrusted, and the type of trust contract related to that retirement pension trust;
      <sup>machine translation, not official</sup>

      **三**  法第百七十六条第二項の規定による登載をした年月日
      <sup>art-72-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-72-3/par-1/item-3</sup>
      the date on which the entry was made pursuant to Article 176, paragraph (2) of the Act.
      <sup>machine translation, not official</sup>

---

## Cites
- art-72-3/par-1: 法第百七十六条第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-72-3/par-1/item-2: 法第百七十六条第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-72-3/par-1/item-3: 法第百七十六条第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 第七十二条の二第一項第一号（証券投資信託の信託財産についての登載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-72-2/par-1/item-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-20261027T143811-043, 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