# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の三 (Article 81-3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3. 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: 第八十一条の三 (Article 81-3)（金融機関等の範囲） — address `art-81-3` - 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-81-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-3 - 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. --- ### 第八十一条の三（金融機関等の範囲） — Scope of Financial Institutions, etc. caption: machine translation, not official art-81-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3 · https://japanlaw.org/l/340M50000040011/art-81-3 **第一項** 令第三百三十六条第二項第一号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する財務省令で定める者は、次に掲げる者とする。 art-81-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3/par-1 · https://japanlaw.org/l/340M50000040011/art-81-3/par-1 The persons specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (i) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Order are the following persons: machine translation, not official **一** 銀行、生命保険会社、損害保険会社、信託会社、信用金庫、信用金庫連合会、労働金庫、労働金庫連合会、信用協同組合、信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会をいう。）、農林中央金庫及び株式会社商工組合中央金庫並びに貯金の受入れをする農業協同組合、農業協同組合連合会、特定承継会社（農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律附則第二十六条第一項（特定承継会社に係る農林中央金庫法等の特例）に規定する特定承継会社をいう。）、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会 art-81-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-3/par-1/item-1 banks, life insurance companies, casualty insurance companies, trust companies, shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning federations of cooperatives that carry out the business set forth in Article 9-9, paragraph (1), item (i) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), the Norinchukin Bank and Shoko Chukin Bank Limited, as well as agricultural cooperatives, federations of agricultural cooperatives, specified succeeding companies (meaning the specified succeeding companies prescribed in Article 26, paragraph (1) (Special Provisions of the Norinchukin Bank Act, etc. Regarding Specified Succeeding Companies) of the Supplementary Provisions of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc.), fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives and federations of fishery processing cooperatives that accept savings; machine translation, not official **二** 金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。） art-81-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-3/par-1/item-2 a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act); machine translation, not official **三** 投資信託及び投資法人に関する法律第二条第十一項（定義）に規定する投資信託委託会社 art-81-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81-3/par-1/item-3 an Investment Trust management company prescribed in Article 2, paragraph (11) (Definitions) of the Act on Investment Trusts and Investment Corporations. machine translation, not official --- ## Cites - art-81-3/par-1: 令第三百三十六条第二項第一号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — not held in this collection - art-81-3/par-1/item-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection - art-81-3/par-1/item-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9 - art-81-3/par-1/item-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/art-28/par-1 - art-81-3/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の二第一項（告知を要しない別段預金等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-2/par-1 · https://japanlaw.org/l/340M50000040011/art-81-2/par-1 - 所得税法施行規則 第八十一条の四第一項第七号（反復して預貯金等の預入等をすることを約する契約の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-4/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-7 - 所得税法施行規則 第八十一条の九第四項（無記名公社債の利子等の受領者の告知書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-4 - 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 附則第四条第一項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/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-20261027T143811-052, 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