# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十二条の四 (Article 72-4)

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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: 第七十二条の四 (Article 72-4)（集団投資信託の信託財産に係る利子等の課税の特例） — address `art-72-4`
- 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-72-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-72-4
- 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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### 第七十二条の四（集団投資信託の信託財産に係る利子等の課税の特例） — Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts
<sup>caption: machine translation, not official</sup>
<sup>art-72-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4 · https://japanlaw.org/l/340M50000040011/art-72-4</sup>

    **第一項**  令第三百条第二項（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証券投資信託は、その受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で、その信託契約によりその受益権の譲渡が制限されているもの（その受益権に係る受益証券が発行されている場合には、当該受益証券が記名式であり、かつ、当該受益証券の券面に当該制限が付されている旨が表示されているものに限る。）とする。
    <sup>art-72-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-1</sup>
    The Securities Investment Trusts specified by Ministry of Finance Order as prescribed in Article 300, paragraph (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order are Securities Investment Trusts whose purpose is to have the trustee of another Securities Investment Trust acquire their beneficial interests and for which the transfer of those beneficial interests is restricted by the trust contract (where a beneficiary certificate pertaining to those beneficial interests has been issued, limited to those for which the beneficiary certificate is in registered form and the face of the beneficiary certificate states that the restriction is imposed).
    <sup>machine translation, not official</sup>

    **第二項**  集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この項及び第四項において同じ。）を引き受けた内国法人は、当該集団投資信託の信託財産について同条第三項に規定する所得税を課された場合には、令第三百条第五項に規定する書類を、法第百七十六条第三項の規定により当該所得税の額を控除した日又は租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により当該所得税の額が控除された日の属する年の翌年から七年間、納税地に保存しなければならない。
    <sup>art-72-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-2</sup>
    A Domestic Corporation that has assumed a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this paragraph and paragraph (4)), if income tax prescribed in paragraph (3) of that Article has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 300, paragraph (5) of the Order at the place for tax payment for seven years from the year following the year that includes the day on which that amount of income tax was deducted pursuant to Article 176, paragraph (3) of the Act or the day on which that amount of income tax was deducted pursuant to Article 9-3-2, paragraph (3) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation.
    <sup>machine translation, not official</sup>

    **第三項**  令第三百条第五項に規定する財務省令で定める書類は、同項に規定する所得税のうち外国の法令により課される税が同条第一項に規定する外国所得税に該当することについての説明及び通知外国所得税の額（同条第九項に規定する通知外国所得税の額をいう。次項第五号において同じ。）の計算に関する明細を記載した書類とする。
    <sup>art-72-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-3 · https://japanlaw.org/l/340M50000040011/art-72-4/par-3</sup>
    The documents specified by Ministry of Finance Order as prescribed in Article 300, paragraph (5) of the Order are documents stating an explanation that the tax imposed under foreign laws or regulations, among the income tax prescribed in that paragraph, falls under the foreign income tax prescribed in paragraph (1) of that Article, and the details of the calculation of the amount of notified foreign income tax (meaning the amount of notified foreign income tax prescribed in paragraph (9) of that Article; the same applies in item (v) of the following paragraph).
    <sup>machine translation, not official</sup>

    **第四項**  令第三百条第六項及び第八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-72-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 300, paragraphs (6) and (8) of the Order are the following matters:
    <sup>machine translation, not official</sup>

      **一**  集団投資信託の収益の分配の支払を受ける者の氏名又は名称及び住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所）
      <sup>art-72-4/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1</sup>
      the name or corporate name and domicile of the person who receives payment of the distribution of proceeds of a group investment trust (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan));
      <sup>machine translation, not official</sup>

      **二**  その支払の確定した前号の収益の分配の額及びその支払の確定した日（無記名の投資信託又は特定受益証券発行信託の受益証券に係る同号の収益の分配については、その支払をした収益の分配の額及びその支払をした日）
      <sup>art-72-4/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-2</sup>
      the amount of the distribution of proceeds in the preceding item, the payment of which has been determined, and the date on which the payment was determined (for the distribution of proceeds in that item pertaining to a beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, the amount of the distribution of proceeds paid and the date on which it was paid);
      <sup>machine translation, not official</sup>

      **三**  前号の収益の分配の額につき源泉徴収をされる所得税の額
      <sup>art-72-4/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-3</sup>
      the amount of income tax subject to Withholding on the amount of the distribution of proceeds in the preceding item;
      <sup>machine translation, not official</sup>

      **四**  第一号の集団投資信託の受益権の名称並びに当該受益権の口数及び第二号の収益の分配の額の計算の基礎
      <sup>art-72-4/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-4</sup>
      the name of the beneficial interest in the group investment trust in item (i), the number of units of that beneficial interest, and the basis for calculating the amount of the distribution of proceeds in item (ii);
      <sup>machine translation, not official</sup>

      **五**  その支払の確定した第一号の収益の分配（無記名の投資信託又は特定受益証券発行信託の受益証券に係る同号の収益の分配については、その支払をした収益の分配）に係る通知外国所得税の額
      <sup>art-72-4/par-4/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-5</sup>
      the amount of notified foreign income tax pertaining to the distribution of proceeds in item (i), the payment of which has been determined (for the distribution of proceeds in that item pertaining to a beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, the distribution of proceeds paid);
      <sup>machine translation, not official</sup>

      **六**  無記名の投資信託又は特定受益証券発行信託の受益証券に係る第一号の収益の分配の支払を受けた者が元本の所有者と異なる場合には、その元本の所有者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
      <sup>art-72-4/par-4/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-6 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-6</sup>
      if the person who received payment of the distribution of proceeds in item (i) pertaining to a beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates differs from the owner of the principal, the name or corporate name of the owner of the principal and the domicile or residence, or the location of the head office or principal office;
      <sup>machine translation, not official</sup>

      **七**  第一号の収益の分配が租税特別措置法第九条第一項第四号（配当控除の特例）に規定する外貨建等証券投資信託に係るものである場合には、当該外貨建等証券投資信託に係る租税特別措置法施行令第四条の四第二項（配当控除の特例）に規定する外貨建資産割合及び同項に規定する非株式割合
      <sup>art-72-4/par-4/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-7 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-7</sup>
      if the distribution of proceeds in item (i) pertains to a Securities Investment Trust denominated in foreign currency, etc. prescribed in Article 9, paragraph (1), item (iv) (Special Provisions on Dividend Tax Credit) of the Act on Special Measures Concerning Taxation, the foreign-currency-denominated asset ratio and the non-share ratio prescribed in Article 4-4, paragraph (2) (Special Provisions on Dividend Tax Credit) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pertaining to that Securities Investment Trust denominated in foreign currency, etc.;
      <sup>machine translation, not official</sup>

      **八**  第一号の支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
      <sup>art-72-4/par-4/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-8 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-8</sup>
      if the tax agent notified pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes by the person who receives the payment in item (i) is clear, the name and domicile or residence of that tax agent;
      <sup>machine translation, not official</sup>

      **九**  令第三百条第六項から第八項まで又は第十項ただし書の規定に基づく通知である旨
      <sup>art-72-4/par-4/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-9 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-9</sup>
      a statement to the effect that the notice is a notice under Article 300, paragraphs (6) to (8) or the proviso to paragraph (10) of the Order;
      <sup>machine translation, not official</sup>

      **十**  第一号の支払を受ける者の再発行の請求を受けて作成された書面による通知である場合には、その旨
      <sup>art-72-4/par-4/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-10 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-10</sup>
      if the notice is a notice by document prepared upon receipt of a request for reissuance from the person who receives the payment in item (i), a statement to that effect;
      <sup>machine translation, not official</sup>

      **十一**  その他参考となるべき事項
      <sup>art-72-4/par-4/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-11 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-11</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **第五項**  前項の規定は、令第三百条第七項に規定する財務省令で定める事項について準用する。この場合において、前項第二号中「その支払の確定した前号」とあるのは「その年中に支払の確定した前号」と、「、その」とあるのは「、その年中に」と、同項第五号中「その支払の確定した」とあるのは「その年中に支払の確定した」と、「、その」とあるのは「、その年中に」と読み替えるものとする。
    <sup>art-72-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-5</sup>
    The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 300, paragraph (7) of the Order. In this case, in item (ii) of the preceding paragraph, "the preceding item, the payment of which has been determined" is deemed to be replaced with "the preceding item, the payment of which has been determined during the year" and ", the amount of the distribution of proceeds paid" with ", the amount of the distribution of proceeds paid during the year", and in item (v) of that paragraph, "the payment of which has been determined" is deemed to be replaced with "the payment of which has been determined during the year" and ", the distribution of proceeds paid" with ", the distribution of proceeds paid during the year".
    <sup>machine translation, not official</sup>

    **第六項**  前二項の規定は、令第三百条第十項ただし書の規定による同項ただし書の書面の通知について準用する。
    <sup>art-72-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-6 · https://japanlaw.org/l/340M50000040011/art-72-4/par-6</sup>
    The provisions of the preceding two paragraphs apply mutatis mutandis to the notification by document set forth in the proviso to Article 300, paragraph (10) of the Order, given pursuant to the provisions of the proviso to that paragraph.
    <sup>machine translation, not official</sup>

    **第七項**  令第三百条第七項の規定による同項の書面の通知は、同項に規定する内国法人ごとに選択しなければならない。
    <sup>art-72-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-7 · https://japanlaw.org/l/340M50000040011/art-72-4/par-7</sup>
    The notification by document under Article 300, paragraph (7) of the Order must be selected for each Domestic Corporation prescribed in that paragraph.
    <sup>machine translation, not official</sup>

    **第八項**  令第三百条第十項に規定する財務省令で定める方法は、第九十二条の二第一項（支払通知書に記載すべき事項の提供に係る電磁的方法）に規定する方法とする。
    <sup>art-72-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-8 · https://japanlaw.org/l/340M50000040011/art-72-4/par-8</sup>
    The method specified by Ministry of Finance Order as prescribed in Article 300, paragraph (10) of the Order is the method prescribed in Article 92-2, paragraph (1) (Electronic or Magnetic Means Concerning Provision of Matters to Be Stated in a Notice of Payment).
    <sup>machine translation, not official</sup>

    **第九項**  前項に規定する方法は、第九十二条の二第二項に規定する基準に適合するものでなければならない。
    <sup>art-72-4/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-9 · https://japanlaw.org/l/340M50000040011/art-72-4/par-9</sup>
    The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2).
    <sup>machine translation, not official</sup>

    **第十項**  第九十二条の三（支払通知書に係る電磁的方法による提供の承諾）の規定は、令第三百条第十二項に規定する内国法人が同項の規定により同項の個人又は法人の承諾を得る場合について準用する。
    <sup>art-72-4/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-10 · https://japanlaw.org/l/340M50000040011/art-72-4/par-10</sup>
    The provisions of Article 92-3 (Consent to Provision by Electronic or Magnetic Means of Notices of Payment) apply mutatis mutandis to the case where the Domestic Corporation prescribed in Article 300, paragraph (12) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-72-4/par-1: 令第三百条第二項 → e-Gov law 340CO0000000096, 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — not held in this collection
- art-72-4/par-2: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3
- art-72-4/par-2: この項 → 所得税法施行規則 第七十二条の四第二項 (Article 72-4, paragraph (2)), art-72-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-2
- art-72-4/par-2: 第四項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4
- art-72-4/par-2: 令第三百条第五項 → e-Gov law 340CO0000000096, 第三百条第五項 (Article 300, paragraph (5)), art-300/par-5 — not held in this collection
- art-72-4/par-2: 租税特別措置法第九条の三の二第三項 → 租税特別措置法 第九条の三の二第三項 (Article 9-3-2, paragraph (3)), art-9-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3
- art-72-4/par-3: 令第三百条第五項 → e-Gov law 340CO0000000096, 第三百条第五項 (Article 300, paragraph (5)), art-300/par-5 — not held in this collection
- art-72-4/par-3: 同条第一項 → e-Gov law 340CO0000000096, 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — not held in this collection
- art-72-4/par-3: 同条第九項 → e-Gov law 340CO0000000096, 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — not held in this collection
- art-72-4/par-3: 次項第五号 → 所得税法施行規則 第七十二条の四第四項第五号 (Article 72-4, paragraph (4), item (v)), art-72-4/par-4/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-5
- art-72-4/par-4: 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-72-4/par-4: 第八項 → e-Gov law 340CO0000000096, 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — not held in this collection
- art-72-4/par-4/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81 · https://japanlaw.org/l/340M50000040011/art-81
- art-72-4/par-4/item-2: 前号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-4/item-3: 前号 → 所得税法施行規則 第七十二条の四第四項第二号 (Article 72-4, paragraph (4), item (ii)), art-72-4/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-2
- art-72-4/par-4/item-4: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-4/item-4: 第二号 → 所得税法施行規則 第七十二条の四第四項第二号 (Article 72-4, paragraph (4), item (ii)), art-72-4/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-2
- art-72-4/par-4/item-5: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-4/item-6: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-4/item-7: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-4/item-7: 租税特別措置法第九条第一項第四号 → 租税特別措置法 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-4
- art-72-4/par-4/item-8: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-4/item-8: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-72-4/par-4/item-9: 令第三百条第六項から第八項まで → 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-72-4/par-4/item-9: 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-72-4/par-4/item-10: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-5: 前項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4
- art-72-4/par-5: 令第三百条第七項 → 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-72-4/par-5: 前項第二号 → 所得税法施行規則 第七十二条の四第四項第二号 (Article 72-4, paragraph (4), item (ii)), art-72-4/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-2
- art-72-4/par-5: 前号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-1
- art-72-4/par-5: 同項第五号 → 所得税法施行規則 第七十二条の四第四項第五号 (Article 72-4, paragraph (4), item (v)), art-72-4/par-4/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-5
- art-72-4/par-6: 前二項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4
- art-72-4/par-6: 前二項 → 所得税法施行規則 第七十二条の四第五項 (Article 72-4, paragraph (5)), art-72-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-5
- art-72-4/par-6: 令第三百条第十項 → 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-72-4/par-7: 令第三百条第七項 → 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-72-4/par-8: 令第三百条第十項 → 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-72-4/par-8: 第九十二条の二第一項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92-2/par-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1
- art-72-4/par-9: 前項 → 所得税法施行規則 第七十二条の四第八項 (Article 72-4, paragraph (8)), art-72-4/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-8 · https://japanlaw.org/l/340M50000040011/art-72-4/par-8
- art-72-4/par-9: 第九十二条の二第二項 → 所得税法施行規則 第九十二条の二第二項 (Article 92-2, paragraph (2)), art-92-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92-2/par-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-2
- art-72-4/par-10: 第九十二条の三 → 所得税法施行規則 第九十二条の三 (Article 92-3), art-92-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92-3 · https://japanlaw.org/l/340M50000040011/art-92-3
- art-72-4/par-10: 令第三百条第十二項 → e-Gov law 340CO0000000096, 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — not held in this collection

## Cited by

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

- 所得税法施行規則 第七十二条の四第二項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-2
- 所得税法施行規則 第七十二条の四第三項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-3 · https://japanlaw.org/l/340M50000040011/art-72-4/par-3
- 所得税法施行規則 第七十二条の四第四項第二号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-2
- 所得税法施行規則 第七十二条の四第四項第三号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-3
- 所得税法施行規則 第七十二条の四第四項第四号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-4
- 所得税法施行規則 第七十二条の四第四項第五号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-5
- 所得税法施行規則 第七十二条の四第四項第六号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-6 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-6
- 所得税法施行規則 第七十二条の四第四項第七号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-7 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-7
- 所得税法施行規則 第七十二条の四第四項第八号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-8 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-8
- 所得税法施行規則 第七十二条の四第四項第十号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-4/item-10 · https://japanlaw.org/l/340M50000040011/art-72-4/par-4/item-10
- 所得税法施行規則 第七十二条の四第五項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-5 · https://japanlaw.org/l/340M50000040011/art-72-4/par-5
- 所得税法施行規則 第七十二条の四第六項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-6 · https://japanlaw.org/l/340M50000040011/art-72-4/par-6
- 所得税法施行規則 第七十二条の四第九項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-4/par-9 · https://japanlaw.org/l/340M50000040011/art-72-4/par-9
- 所得税法施行規則 第七十二条の六第四項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-4 · https://japanlaw.org/l/340M50000040011/art-72-6/par-4
- 所得税法施行規則 第七十二条の六第五項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-5 · https://japanlaw.org/l/340M50000040011/art-72-6/par-5
- 所得税法施行規則 第七十二条の六第六項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-6 · https://japanlaw.org/l/340M50000040011/art-72-6/par-6
- 所得税法施行規則 附則第四条第一項（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4/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-20261027T143811-043, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-044, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, 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