# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十二条の六 (Article 72-6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6. 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: 第七十二条の六 (Article 72-6)（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-72-6` - 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-72-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-72-6 - 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. --- ### 第七十二条の六（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 caption: machine translation, not official art-72-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6 · https://japanlaw.org/l/340M50000040011/art-72-6 **第一項** 法第百八十条の二第一項（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。 art-72-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-1 · https://japanlaw.org/l/340M50000040011/art-72-6/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (1) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act are as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 法第百八十条の二第一項に規定する外国信託会社（次項第一号において「外国信託会社」という。）の名称及び国内にある主たる事務所の所在地 art-72-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-72-6/par-1/item-1 the name of the foreign trust company provided for in Article 180-2, paragraph (1) of the Act (referred to as a "foreign trust company" in item (i) of the following paragraph) and the location of its principal office in Japan; Ministry of Justice translation — Japanese Law Translation Database System **二** 法第百八十条の二第一項に規定する証券投資信託の信託された営業所の名称及び所在地並びに当該証券投資信託に係る信託契約の委託者の氏名又は名称 art-72-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-72-6/par-1/item-2 the name and location of the business office with which the securities investment trust provided for in Article 180-2, paragraph (1) of the Act has been entrusted, and the name of the settlor of the trust contract related to the securities investment trust; Ministry of Justice translation — Japanese Law Translation Database System **三** 法第百八十条の二第一項の規定による登載をした年月日 art-72-6/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-72-6/par-1/item-3 the date on which the statement was made pursuant to the provisions of Article 180-2, paragraph (1) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 法第百八十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。 art-72-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-2 · https://japanlaw.org/l/340M50000040011/art-72-6/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (2) of the Act are as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 外国信託会社の名称及び国内にある主たる事務所の所在地 art-72-6/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72-6/par-2/item-1 the name of the foreign trust company and the location of its principal office in Japan; Ministry of Justice translation — Japanese Law Translation Database System **二** 法第百八十条の二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 art-72-6/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-72-6/par-2/item-2 the name and location of the business office with which the retirement pension trust provided for in Article 180-2, paragraph (2) of the Act has been entrusted, and the type of a trust contract related to the retirement pension trust; Ministry of Justice translation — Japanese Law Translation Database System **三** 法第百八十条の二第二項の規定による登載をした年月日 art-72-6/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-72-6/par-2/item-3 the date on which the statement was made pursuant to the provisions of Article 180-2, paragraph (2) of the Act. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 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引き受けた外国法人は、当該集団投資信託の信託財産について法第百八十条の二第三項に規定する所得税を課された場合には、令第三百六条の二第三項（信託財産に係る利子等の課税の特例）に規定する書類を、法第百八十条の二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。 art-72-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-3 · https://japanlaw.org/l/340M50000040011/art-72-6/par-3 A Foreign Corporation that has assumed 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, if income tax prescribed in Article 180-2, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 306-2, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property) 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 180-2, 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. machine translation, not official **第四項** 第七十二条の四第三項（集団投資信託の信託財産の利子等の課税の特例）の規定は、令第三百六条の二第三項に規定する財務省令で定める書類について準用する。 art-72-6/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-4 · https://japanlaw.org/l/340M50000040011/art-72-6/par-4 The provisions of Article 72-4, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (3) of the Order. machine translation, not official **第五項** 第七十二条の四第四項の規定は令第三百六条の二第四項及び第六項に規定する財務省令で定める事項について、第七十二条の四第五項の規定は令第三百六条の二第五項に規定する財務省令で定める事項について、それぞれ準用する。 art-72-6/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-5 · https://japanlaw.org/l/340M50000040011/art-72-6/par-5 The provisions of Article 72-4, paragraph (4) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraphs (4) and (6) of the Order, and the provisions of Article 72-4, paragraph (5) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (5) of the Order, respectively. machine translation, not official **第六項** 第七十二条の四第四項及び第五項の規定は、令第三百六条の二第八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。 art-72-6/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-6 · https://japanlaw.org/l/340M50000040011/art-72-6/par-6 The provisions of Article 72-4, paragraphs (4) and (5) apply mutatis mutandis to the notification by document set forth in the proviso to Article 306-2, paragraph (8) of the Order, given pursuant to the provisions of the proviso to that paragraph. machine translation, not official **第七項** 令第三百六条の二第五項の規定による同項の書面の通知は、同項に規定する外国法人ごとに選択しなければならない。 art-72-6/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-7 · https://japanlaw.org/l/340M50000040011/art-72-6/par-7 The notification by document under Article 306-2, paragraph (5) of the Order must be selected for each Foreign Corporation prescribed in that paragraph. machine translation, not official **第八項** 令第三百六条の二第八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。 art-72-6/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-8 · https://japanlaw.org/l/340M50000040011/art-72-6/par-8 The method specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (8) 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). machine translation, not official **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。 art-72-6/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-9 · https://japanlaw.org/l/340M50000040011/art-72-6/par-9 The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2). machine translation, not official **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、令第三百六条の二第十項に規定する外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。 art-72-6/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-10 · https://japanlaw.org/l/340M50000040011/art-72-6/par-10 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 Foreign Corporation prescribed in Article 306-2, paragraph (10) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph. machine translation, not official --- ## Cites - art-72-6/par-1: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 - art-72-6/par-1/item-1: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 - art-72-6/par-1/item-1: 次項第一号 → 所得税法施行規則 第七十二条の六第二項第一号 (Article 72-6, paragraph (2), item (i)), art-72-6/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-72-6/par-2/item-1 - art-72-6/par-1/item-2: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 - art-72-6/par-1/item-3: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 - art-72-6/par-2: 法第百八十条の二第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2 - art-72-6/par-2/item-2: 法第百八十条の二第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2 - art-72-6/par-2/item-3: 法第百八十条の二第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2 - art-72-6/par-3: 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-72-6/par-3: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - art-72-6/par-3: 令第三百六条の二第三項 → e-Gov law 340CO0000000096, 第三百六条の二第三項 (Article 306-2, paragraph (3)), art-306-2/par-3 — not held in this collection - art-72-6/par-3: 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-72-6/par-4: 第七十二条の四第三項 → 所得税法施行規則 第七十二条の四第三項 (Article 72-4, paragraph (3)), 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 - art-72-6/par-4: 令第三百六条の二第三項 → e-Gov law 340CO0000000096, 第三百六条の二第三項 (Article 306-2, paragraph (3)), art-306-2/par-3 — not held in this collection - art-72-6/par-5: 第七十二条の四第四項 → 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-72-6/par-5: 令第三百六条の二第四項 → e-Gov law 340CO0000000096, 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — not held in this collection - art-72-6/par-5: 第六項 → e-Gov law 340CO0000000096, 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — not held in this collection - art-72-6/par-5: 第七十二条の四第五項 → 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-72-6/par-5: 令第三百六条の二第五項 → e-Gov law 340CO0000000096, 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — not held in this collection - art-72-6/par-6: 第七十二条の四第四項 → 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-72-6/par-6: 第五項 → 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-72-6/par-6: 令第三百六条の二第八項 → e-Gov law 340CO0000000096, 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — not held in this collection - art-72-6/par-7: 令第三百六条の二第五項 → e-Gov law 340CO0000000096, 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — not held in this collection - art-72-6/par-8: 令第三百六条の二第八項 → e-Gov law 340CO0000000096, 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — not held in this collection - art-72-6/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-72-6/par-9: 前項 → 所得税法施行規則 第七十二条の六第八項 (Article 72-6, paragraph (8)), art-72-6/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-72-6/par-8 · https://japanlaw.org/l/340M50000040011/art-72-6/par-8 - art-72-6/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-72-6/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-72-6/par-10: 令第三百六条の二第十項 → e-Gov law 340CO0000000096, 第三百六条の二第十項 (Article 306-2, paragraph (10)), art-306-2/par-10 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十二条の六第一項第一号（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-72-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-72-6/par-1/item-1 - 所得税法施行規則 第七十二条の六第九項（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-72-6/par-9 · https://japanlaw.org/l/340M50000040011/art-72-6/par-9 - 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 --- ## 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-20261027T143811-044, 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