# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の九 (Article 81-9)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9. 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: 第八十一条の九 (Article 81-9)（無記名公社債の利子等の受領者の告知書の記載事項等） — address `art-81-9`
- 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-81-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-9
- 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.

---

### 第八十一条の九（無記名公社債の利子等の受領者の告知書の記載事項等） — Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-81-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9</sup>

  **第一項**  令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）に規定する財務省令で定める者は、無記名公社債等（同項に規定する無記名公社債等をいう。以下この条において同じ。）の利子等（同項に規定する利子等をいう。以下この条において同じ。）の支払の取扱者（令第三百三十九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。次項において同じ。）が、当該無記名公社債等の利子等の支払を受ける者の氏名又は名称、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。以下この項、第三項第一号及び第六項第一号において同じ。）及び個人番号又は法人番号その他の事項を記載した帳簿（その者の令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）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は令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四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
  <sup>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</sup>
  The persons specified by Ministry of Finance Order as 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 are the persons receiving payment, in the case where a payment handler for interest and similar income (meaning the interest and similar income prescribed in that paragraph; the same applies hereinafter in this Article) from bearer public and corporate bonds, etc. (meaning the bearer public and corporate bonds, etc. prescribed in that paragraph; the same applies hereinafter in this Article) (including a person deemed to be a payment handler pursuant to Article 339, paragraph (2) of the Order; the same applies in the following paragraph) has books stating the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this paragraph, paragraph (3), item (i) and paragraph (6), item (i)) and individual number or corporate number, and other matters, of the person receiving payment of the interest and similar income from those bearer public and corporate bonds, etc. (limited to books prepared by the presentation of any of the documents specified 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) of the Order, or by the transmission of the person's electronic certificate for signature or similar record, or by the receipt of a specified notice, etc. concerning the person, or by making the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order) (excluding a person whose name or title, domicile, or individual number or corporate number differs from the person's name or title, domicile, or individual number or corporate number stated in those books).
  <sup>machine translation, not official</sup>

  **第二項**  無記名公社債等の利子等の支払の取扱者が前項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
  <sup>art-81-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-2</sup>
  Where a payment handler for interest and similar income from bearer public and corporate bonds, etc. prepares books pursuant to the provisions of the preceding paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
  <sup>machine translation, not official</sup>

  **第三項**  令第三百三十九条第一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-81-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (1) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  無記名公社債等の利子等の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号（個人番号及び法人番号を有しない者又は第一項の規定に該当する者にあつては、氏名又は名称及び住所。第六項第一号において同じ。）
    <sup>art-81-9/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-1</sup>
    the name or title, domicile and individual number or corporate number of the person receiving payment of interest and similar income from bearer public and corporate bonds, etc. (for a person who has neither an individual number nor a corporate number or a person falling under the provisions of paragraph (1), the name or title and domicile; the same applies in paragraph (6), item (i));
    <sup>machine translation, not official</sup>

    **二**  無記名公社債等の種類又は名称
    <sup>art-81-9/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-2</sup>
    the type or name of the bearer public and corporate bonds, etc.;
    <sup>machine translation, not official</sup>

    **三**  無記名公社債等について、その元本の所有者以外の者が当該無記名公社債等の利子等につき支払を受ける場合には、当該無記名公社債等の元本の所有者の氏名又は名称及び住所（国内に住所がない場合には、居所）
    <sup>art-81-9/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-3</sup>
    where, with respect to bearer public and corporate bonds, etc., a person other than the owner of the principal receives payment of the relevant interest and similar income from bearer public and corporate bonds, etc., the name or title and domicile of the owner of the principal of those bearer public and corporate bonds, etc. (the residence, if the owner does not have a domicile in Japan);
    <sup>machine translation, not official</sup>

    **四**  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）の規定による納税管理人の届出をしている場合には、その納税管理人の氏名及び住所（国内に住所がない場合には、居所）
    <sup>art-81-9/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-4</sup>
    where the person receiving payment under item (i) has submitted a notification of a tax agent pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, the name and domicile of that tax agent (the residence, if the tax agent does not have a domicile in Japan);
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-81-9/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第四項**  令第三百三十九条第三項に規定する財務省令で定める金融機関の営業所等は、第八十一条の三第三号（金融機関等の範囲）に掲げる投資信託委託会社の営業所とする。
  <sup>art-81-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-4</sup>
  The business offices, etc. of financial institutions specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are the business offices of the Investment Trust management companies listed in Article 81-3, item (iii) (Scope of Financial Institutions, etc.).
  <sup>machine translation, not official</sup>

  **第五項**  令第三百三十九条第三項に規定する財務省令で定める事項は、第三項各号に掲げる事項のほか、次に掲げる事項とする。
  <sup>art-81-9/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-5 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are, in addition to the matters listed in the items of paragraph (3), the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第三百三十九条第三項に規定する契約に基づき保管の委託をしようとする無記名公社債等の種別（公社債、無記名株式等（同条第一項に規定する無記名株式等をいう。）又は貸付信託、投資信託若しくは特定受益証券発行信託の受益証券の別をいう。次項第二号及び第七項第二号において同じ。）
    <sup>art-81-9/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5/item-1</sup>
    the category of the bearer public and corporate bonds, etc. for which custody is to be entrusted under the contract prescribed in Article 339, paragraph (3) of the Order (meaning the distinction among public and corporate bonds, bearer shares, etc. (meaning the bearer shares, etc. prescribed in paragraph (1) of that Article), and beneficiary certificates of a Loan Trust, Investment Trust or Specified Trust That Issues Beneficiary Certificates; the same applies in paragraph (6), item (ii) and paragraph (7), item (ii));
    <sup>machine translation, not official</sup>

    **二**  前号の保管の委託をする無記名公社債等の利子等につき当該保管の委託をしている期間内に支払を受ける利子等の支払の取扱いを依頼する旨
    <sup>art-81-9/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5/item-2</sup>
    the fact that the person requests the handling of payment of the interest and similar income to be received during the period for which custody is entrusted, with respect to the interest and similar income from bearer public and corporate bonds, etc. for which custody is entrusted under the preceding item;
    <sup>machine translation, not official</sup>

    **三**  その他参考となるべき事項
    <sup>art-81-9/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5/item-3</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第六項**  令第三百三十九条第六項に規定する財務省令で定める事項は、次項に規定する場合に該当する場合を除き、次に掲げる事項とする。
  <sup>art-81-9/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order are, except in the case falling under the provisions of the following paragraph, the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第三百三十九条第三項の規定による告知書を提出した者の当該告知書に記載された氏名又は名称、住所及び個人番号又は法人番号
    <sup>art-81-9/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-1</sup>
    the name or title, domicile and individual number or corporate number stated in the paper-based notice of the person who submitted the paper-based notice pursuant to Article 339, paragraph (3) of the Order;
    <sup>machine translation, not official</sup>

    **二**  保管の委託を受けた無記名公社債等の種別及び名称並びに当該保管の委託を受けた年月日
    <sup>art-81-9/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-2</sup>
    the category and name of the bearer public and corporate bonds, etc. entrusted to the person for custody, and the date on which that custody was entrusted;
    <sup>machine translation, not official</sup>

    **三**  前号の無記名公社債等の保管の委託をやめた年月日
    <sup>art-81-9/par-6/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-3</sup>
    the date on which the custody of the bearer public and corporate bonds, etc. under the preceding item was discontinued;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-81-9/par-6/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第七項**  令第三百三十九条第三項の保管の委託が同項に規定する保管委託取次契約に係る保管の委託の契約に基づくものである場合における同条第六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-81-9/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order, in the case where the custody under Article 339, paragraph (3) of the Order is based on a contract for entrusting custody pertaining to the custody entrustment brokerage contract prescribed in that paragraph, are the following matters:
  <sup>machine translation, not official</sup>

    **一**  前項第一号に掲げる事項
    <sup>art-81-9/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-1</sup>
    the matters listed in item (i) of the preceding paragraph;
    <sup>machine translation, not official</sup>

    **二**  保管の委託がされた無記名公社債等の種別及び名称並びに当該保管の委託がされた年月日
    <sup>art-81-9/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-2</sup>
    the category and name of the bearer public and corporate bonds, etc. for which custody was entrusted, and the date on which that custody was entrusted;
    <sup>machine translation, not official</sup>

    **三**  前号の無記名公社債等の保管の委託を受けた者の名称及び所在地
    <sup>art-81-9/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-3</sup>
    the name and location of the person entrusted with custody of the bearer public and corporate bonds, etc. under the preceding item;
    <sup>machine translation, not official</sup>

    **四**  第二号の無記名公社債等の保管の委託の取次ぎをした年月日
    <sup>art-81-9/par-7/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-4</sup>
    the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was brokered;
    <sup>machine translation, not official</sup>

    **五**  第二号の無記名公社債等の保管の委託の取りやめがされた年月日
    <sup>art-81-9/par-7/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-5 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-5</sup>
    the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was cancelled;
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-81-9/par-7/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-6 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第八項**  令第三百三十九条第八項の登録は、第八十一条の五第三項（特定株式投資信託等の収益の分配につき支払を受ける者の登録等）に定めるところにより行われるものとする。
  <sup>art-81-9/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-8 · https://japanlaw.org/l/340M50000040011/art-81-9/par-8</sup>
  The registration under Article 339, paragraph (8) of the Order is to be effected as provided in Article 81-5, paragraph (3) (Registration, etc. of Persons Receiving Payment of Distributions of Proceeds of Specified Stock Investment Trusts, etc.).
  <sup>machine translation, not official</sup>

  **第九項**  令第三百三十九条第一項の告知書の書式は、別表第四（一）から別表第四（三）までによる。
  <sup>art-81-9/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-9 · https://japanlaw.org/l/340M50000040011/art-81-9/par-9</sup>
  The form of the paper-based notice under Article 339, paragraph (1) of the Order is as set out in Appended Table IV (1) through Appended Table IV (3).
  <sup>machine translation, not official</sup>

---

## Cites
- art-81-9/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-81-9/par-1: この条 → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9
- art-81-9/par-1: 令第三百三十九条第二項 → e-Gov law 340CO0000000096, 第三百三十九条第二項 (Article 339, paragraph (2)), art-339/par-2 — not held in this collection
- art-81-9/par-1: 次項 → 所得税法施行規則 第八十一条の九第二項 (Article 81-9, paragraph (2)), art-81-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-2
- art-81-9/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-81-9/par-1: この項 → 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-81-9/par-1: 第三項第一号 → 所得税法施行規則 第八十一条の九第三項第一号 (Article 81-9, paragraph (3), item (i)), art-81-9/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-1
- art-81-9/par-1: 第六項第一号 → 所得税法施行規則 第八十一条の九第六項第一号 (Article 81-9, paragraph (6), item (i)), art-81-9/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-1
- art-81-9/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-81-9/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-81-9/par-1: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-9/par-2: 前項 → 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-81-9/par-2: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-8 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8
- art-81-9/par-2: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-9 · https://japanlaw.org/l/340M50000040011/art-81-6/par-9
- art-81-9/par-3: 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-81-9/par-3/item-1: 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-81-9/par-3/item-1: 第六項第一号 → 所得税法施行規則 第八十一条の九第六項第一号 (Article 81-9, paragraph (6), item (i)), art-81-9/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-1
- art-81-9/par-3/item-4: 第一号 → 所得税法施行規則 第八十一条の九第三項第一号 (Article 81-9, paragraph (3), item (i)), art-81-9/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-1
- art-81-9/par-3/item-4: 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-81-9/par-4: 令第三百三十九条第三項 → 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-81-9/par-4: 第八十一条の三第三号 → 所得税法施行規則 第八十一条の三第一項第三号 (Article 81-3, paragraph (1), item (iii)), 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
- art-81-9/par-5: 令第三百三十九条第三項 → 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-81-9/par-5: 第三項 → 所得税法施行規則 第八十一条の九第三項 (Article 81-9, paragraph (3)), art-81-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3
- art-81-9/par-5/item-1: 令第三百三十九条第三項 → 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-81-9/par-5/item-1: 同条第一項 → 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-81-9/par-5/item-1: 次項第二号 → 所得税法施行規則 第八十一条の九第六項第二号 (Article 81-9, paragraph (6), item (ii)), art-81-9/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-2
- art-81-9/par-5/item-1: 第七項第二号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-2
- art-81-9/par-5/item-2: 前号 → 所得税法施行規則 第八十一条の九第五項第一号 (Article 81-9, paragraph (5), item (i)), art-81-9/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5/item-1
- art-81-9/par-6: 令第三百三十九条第六項 → e-Gov law 340CO0000000096, 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — not held in this collection
- art-81-9/par-6: 次項 → 所得税法施行規則 第八十一条の九第七項 (Article 81-9, paragraph (7)), art-81-9/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7
- art-81-9/par-6/item-1: 令第三百三十九条第三項 → 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-81-9/par-6/item-3: 前号 → 所得税法施行規則 第八十一条の九第六項第二号 (Article 81-9, paragraph (6), item (ii)), art-81-9/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-2
- art-81-9/par-7: 令第三百三十九条第三項 → 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-81-9/par-7: 同条第六項 → e-Gov law 340CO0000000096, 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — not held in this collection
- art-81-9/par-7/item-1: 前項第一号 → 所得税法施行規則 第八十一条の九第六項第一号 (Article 81-9, paragraph (6), item (i)), art-81-9/par-6/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-1
- art-81-9/par-7/item-3: 前号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-2
- art-81-9/par-7/item-4: 第二号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-2
- art-81-9/par-7/item-5: 第二号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-2
- art-81-9/par-8: 令第三百三十九条第八項 → e-Gov law 340CO0000000096, 第三百三十九条第八項 (Article 339, paragraph (8)), art-339/par-8 — not held in this collection
- art-81-9/par-8: 第八十一条の五第三項 → 所得税法施行規則 第八十一条の五第三項 (Article 81-5, paragraph (3)), art-81-5/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-5/par-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-3
- art-81-9/par-9: 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

## Cited by

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

- 所得税法施行規則 第八十一条の六第八項第一号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-8/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-1
- 所得税法施行規則 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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-1
- 所得税法施行規則 第八十一条の九第二項（無記名公社債の利子等の受領者の告知書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-2
- 所得税法施行規則 第八十一条の九第三項第一号（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-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-1
- 所得税法施行規則 第八十一条の九第三項第四号（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-3/item-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3/item-4
- 所得税法施行規則 第八十一条の九第五項（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-5 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5
- 所得税法施行規則 第八十一条の九第五項第一号（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-5/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5/item-1
- 所得税法施行規則 第八十一条の九第五項第二号（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-5/item-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-5/item-2
- 所得税法施行規則 第八十一条の九第六項（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-6 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6
- 所得税法施行規則 第八十一条の九第六項第三号（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-6/item-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-6/item-3
- 所得税法施行規則 第八十一条の九第七項第一号（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-7/item-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-1
- 所得税法施行規則 第八十一条の九第七項第三号（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-7/item-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-3
- 所得税法施行規則 第八十一条の九第七項第四号（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-7/item-4 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-4
- 所得税法施行規則 第八十一条の九第七項第五号（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-7/item-5 · https://japanlaw.org/l/340M50000040011/art-81-9/par-7/item-5
- 所得税法施行規則 第八十一条の十第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10/par-1 · https://japanlaw.org/l/340M50000040011/art-81-10/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 附則第五十一条第三項（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-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- 所得税法施行規則 附則第十一条第一項（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-5029-11/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-11/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-20261027T143811-056, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-056, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-057, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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