# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の十 (Article 81-10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10. 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: 第八十一条の十 (Article 81-10)（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲） — address `art-81-10` - 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-81-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-10 - 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. --- ### 第八十一条の十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲） — Scope of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc. for Bearer Public and Corporate Bonds caption: machine translation, not official art-81-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 **第一項** 令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、令第三百三十九条第一項若しくは第三項又は同条第四項（同条第五項において準用する場合を含む。）の規定による告知書又は書類の提出をする者の第八十一条の六第一項各号又は第三項各号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる者の区分に応じ当該各号に定める書類（当該告知書又は書類に記載すべき氏名又は名称及び住所若しくは第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所の記載のあるものに限る。）とする。この場合において、第八十一条の六第一項第一号イ中「第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（」とあるのは「第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する支払の取扱者（同条第二項の規定により支払の取扱者とみなされる者を含む。」と、同項第三号中「令第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第八十一条の九第一項（無記名公社債の利子等の受領者の告知書の記載事項等）」と、同条第三項第二号中「令第三百三十六条第四項」とあるのは「第八十一条の九第一項」と、同条第五項中「第三百三十六条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項に規定する利子等」と、「同項から同条第三項までの規定による告知」とあるのは「同項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項（同条第五項において準用する場合を含む。）に規定する書類の提出」と、「当該告知があつた」とあるのは「これらの告知書又は書類に記載された」と、「第三百三十七条第一項」とあるのは「第三百三十九条第九項において準用する令第三百三十七条第一項」と、同条第六項中「第三百三十六条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項に規定する利子等」とする。 art-81-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10/par-1 · https://japanlaw.org/l/340M50000040011/art-81-10/par-1 The documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are, in accordance with the categories of persons listed in the items of Article 81-6, paragraph (1) or the items of paragraph (3) of that Article (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) for a person who submits a paper-based notice or documents pursuant to Article 339, paragraph (1) or (3) of the Order, or paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article), the documents specified in those items (limited to those bearing the name or title and domicile to be stated in that paper-based notice or those documents, or the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan)). In this case, the phrase "the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (" in Article 81-6, paragraph (1), item (i), (a) is deemed to be replaced with "the payment handler prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article;"; the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in item (iii) of that paragraph with "Article 81-9, paragraph (1) (Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.)"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 81-9, paragraph (1)"; in paragraph (5) of that Article, the phrase "interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" with "interest and similar income prescribed in Article 339, paragraph (1) of the Order", the phrase "the notice under the provisions of that paragraph through paragraph (3) of that Article" with "the submission of the paper-based notice prescribed in that paragraph, the submission of a paper-based notice pursuant to paragraph (3) of that Article, or the submission of the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article)", the phrase "given in that notice" with "stated in those paper-based notices or documents", and the phrase "Article 337, paragraph (1) of the Order" with "Article 337, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order"; and in paragraph (6) of that Article, the phrase "interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" with "interest and similar income prescribed in Article 339, paragraph (1) of the Order". machine translation, not official --- ## Cites - art-81-10/par-1: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection - art-81-10/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection - art-81-10/par-1: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection - art-81-10/par-1: 第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection - art-81-10/par-1: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection - art-81-10/par-1: 同条第五項 → e-Gov law 340CO0000000096, 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — not held in this collection - art-81-10/par-1: 第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - art-81-10/par-1: 第三項 → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3 - art-81-10/par-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-81-10/par-1: 第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - art-81-10/par-1: 同項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-3 - art-81-10/par-1: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection - art-81-10/par-1: 第八十一条の九第一項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-1 - art-81-10/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-2 - art-81-10/par-1: 同条第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5 - art-81-10/par-1: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection - art-81-10/par-1: 同条第六項 → 所得税法施行規則 第八十一条の六第六項 (Article 81-6, paragraph (6)), art-81-6/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-6 · https://japanlaw.org/l/340M50000040011/art-81-6/par-6 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の十一第三項第二号（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-11/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-81-11/par-3/item-2 - 所得税法施行規則 第八十一条の十二第一項（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-12/par-1 · https://japanlaw.org/l/340M50000040011/art-81-12/par-1 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4 - 所得税法施行規則 附則第五条第一項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-5/par-1 - 所得税法施行規則 附則第四条第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 - 所得税法施行規則 附則第四条第四項第二号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-2 - 所得税法施行規則 附則第五十一条第一項（無記名公社債の利子等の受領者の告知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-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1 - 所得税法施行規則 附則第五十一条第二項（無記名公社債の利子等の受領者の告知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-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2 - 所得税法施行規則 附則第十二条第一項（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-12/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-20261027T143811-057, 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