# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の二十六 (Article 81-26) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26. 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: 第八十一条の二十六 (Article 81-26)（交付金銭等の受領者の申請により作成する帳簿の記載事項等） — address `art-81-26` - 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-81-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-26 - 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. --- ### 第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等） — Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc. caption: machine translation, not official art-81-26 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26 **第一項** 第八十一条の二十一（第一項を除く。）（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、交付金銭等の令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する交付者（次条において「交付金銭等の交付者」という。）が同項に規定する帳簿を備えている場合について準用する。この場合において、第八十一条の二十一第二項中「株式等の譲渡の対価の令第三百四十三条第一項に規定する支払者」とあるのは「第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）に規定する交付金銭等の交付者」と、「「株式等の譲渡の対価の支払者」」とあるのは「「交付金銭等の交付者」」と、「令第三百四十三条第五項に規定する申請書」とあるのは「令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書」と、「令第三百四十三条第五項の」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項の」と、同項第一号中「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と、「第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）」とあるのは「第八十一条の二十四（交付金銭等の受領者が国内に住所を有しない場合の告知すべき居所地等）」と、同項第二号中「令第三百四十三条第二項」とあるのは「令第三百四十五条第六項の規定により読み替えられた令第三百四十三条第二項」と、「前条第一項」とあるのは「第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲等）」と、「第三百四十三条第四項」とあるのは「第三百四十五条第六項において準用する令第三百四十三条第四項」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「令第三百四十三条第二項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第二項」と、「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同条第五項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、同条第六項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と、「又は住所等変更確認書類の写し及び」とあるのは「及び」と読み替えるものとする。 art-81-26/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26/par-1 · https://japanlaw.org/l/340M50000040011/art-81-26/par-1 The provisions of Article 81-21 (excluding paragraph (1)) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) apply mutatis mutandis where the deliverer of delivered money, etc. prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order (referred to as the "deliverer of delivered money, etc." in the following Article) has the books prescribed in Article 343, paragraph (5) of the Order as so applied. In this case, in Article 81-21, paragraph (2), the phrase "the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc." is deemed to be replaced with "the deliverer of delivered money, etc. prescribed in Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.)", the phrase "referred to as the 'payer of the price for a transfer of shares, etc.'" with "referred to as the 'deliverer of delivered money, etc.'", the phrase "the written application prescribed in Article 343, paragraph (5) of the Order" with "the written application prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order", and the phrase "pursuant to Article 343, paragraph (5) of the Order" with "pursuant to Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order"; in item (i) of that paragraph, the phrase "prescribed in Article 343, paragraph (5) of the Order" with "prescribed in Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order" and the phrase "Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan)" with "Article 81-24 (Places of Residence, etc. to Be Notified When a Person Receiving Delivered Money, etc. Does Not Have a Domicile in Japan)"; in item (ii) of that paragraph, the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as read pursuant to the provisions of Article 345, paragraph (6) of the Order", the phrase "paragraph (1) of the preceding Article" with "Article 81-25, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Delivered Money, etc.)", and the phrase "Article 343, paragraph (4) of the Order" with "Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order"; in paragraph (3) of that Article, the phrase "the payer of the price for a transfer of shares, etc." with "the deliverer of delivered money, etc.", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order", and the phrase "(where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order)" is deleted; in paragraph (5) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of delivered money, etc."; and in paragraph (6) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of delivered money, etc.", the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order", and the phrase "or a copy of the document confirming a change of domicile, etc. and" with "and". machine translation, not official --- ## Cites - art-81-26/par-1: 第八十一条の二十一 → 所得税法施行規則 第八十一条の二十一 (Article 81-21), art-81-21 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21 · https://japanlaw.org/l/340M50000040011/art-81-21 - art-81-26/par-1: 第一項 → 所得税法施行規則 第八十一条の二十一第一項 (Article 81-21, paragraph (1)), art-81-21/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-1 - art-81-26/par-1: 令第三百四十五条第六項 → e-Gov law 340CO0000000096, 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — not held in this collection - art-81-26/par-1: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection - art-81-26/par-1: 次条 → 所得税法施行規則 第八十一条の二十七 (Article 81-27), art-81-27 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-27 · https://japanlaw.org/l/340M50000040011/art-81-27 - art-81-26/par-1: 第八十一条の二十一第二項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-2 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2 - art-81-26/par-1: 令第三百四十三条第一項 → e-Gov law 340CO0000000096, 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — not held in this collection - art-81-26/par-1: 第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26 - art-81-26/par-1: 同項第一号 → 所得税法施行規則 第八十一条の二十一第二項第一号 (Article 81-21, paragraph (2), item (i)), art-81-21/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2/item-1 - art-81-26/par-1: 第八十一条の十八 → 所得税法施行規則 第八十一条の十八 (Article 81-18), art-81-18 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-18 · https://japanlaw.org/l/340M50000040011/art-81-18 - art-81-26/par-1: 第八十一条の二十四 → 所得税法施行規則 第八十一条の二十四 (Article 81-24), art-81-24 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-24 · https://japanlaw.org/l/340M50000040011/art-81-24 - art-81-26/par-1: 同項第二号 → 所得税法施行規則 第八十一条の二十一第二項第二号 (Article 81-21, paragraph (2), item (ii)), art-81-21/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2/item-2 - art-81-26/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection - art-81-26/par-1: 前条第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1 - art-81-26/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1 - art-81-26/par-1: 令第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection - art-81-26/par-1: 同条第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3 - art-81-26/par-1: 第一号 → 所得税法施行規則 第八十一条の二十一第三項第一号 (Article 81-21, paragraph (3), item (i)), art-81-21/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3/item-1 - art-81-26/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection - art-81-26/par-1: 同条第五項 → 所得税法施行規則 第八十一条の二十一第五項 (Article 81-21, paragraph (5)), art-81-21/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-5 · https://japanlaw.org/l/340M50000040011/art-81-21/par-5 - art-81-26/par-1: 同条第六項 → 所得税法施行規則 第八十一条の二十一第六項 (Article 81-21, paragraph (6)), art-81-21/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-6 · https://japanlaw.org/l/340M50000040011/art-81-21/par-6 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の二十五第二項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-2 · https://japanlaw.org/l/340M50000040011/art-81-25/par-2 - 所得税法施行規則 第八十一条の二十六第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26/par-1 · https://japanlaw.org/l/340M50000040011/art-81-26/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 附則第五十四条第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿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-54/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-1 - 所得税法施行規則 附則第五十四条第四項（株式等の譲渡の対価の受領者の申請により作成する帳簿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-54/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-4 - 所得税法施行規則 附則第五十五条第一項（交付金銭等の受領者の申請により作成する帳簿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-55/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55/par-1 - 所得税法施行規則 附則第十三条第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13/par-1 - 所得税法施行規則 附則第九条第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9/par-1 - 所得税法施行規則 附則第十条第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-10/par-1 - 所得税法施行規則 附則第十九条第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-19/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-20261027T143811-059, 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