# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十九条 (Article 89)

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- 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: 第八十九条 (Article 89)（非居住者等の所得の支払調書） — address `art-89`
- 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-89
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-89
- 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.

---

### 第八十九条（非居住者等の所得の支払調書） — Payment Report on Income of Nonresidents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-89 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89 · https://japanlaw.org/l/340M50000040011/art-89</sup>

  **第一項**  非居住者又は外国法人に対し国内において法第百六十一条第一項第四号（国内源泉所得）に掲げる利益（以下この条において「組合契約に基づく利益」という。）の支払をする者は、法第二百二十五条第一項第八号（非居住者等の所得の支払調書）の規定により、組合契約に基づく利益の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその組合契約に基づく利益の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
  <sup>art-89/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1</sup>
  A person who pays, in Japan, to a Nonresident or Foreign Corporation, profit set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income) of the Act (hereinafter referred to as "profit under a partnership contract" in this Article) must, pursuant to Article 225, paragraph (1), item (viii) (Payment Reports on Income of Nonresidents, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of the profit under a partnership contract, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for the profit under a partnership contract:
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称及び居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号及び次項第一号において同じ。）又は本店若しくは主たる事務所の所在地（国内事務所等（国内にある事務所、事業所その他これらに準ずるものをいう。以下この項及び次条第二項において同じ。）を有するものにあつては、その所得税又は法人税の納税地にある国内事務所等の名称及び所在地を含む。以下この号及び次項第一号において同じ。）（個人番号又は法人番号を有する者にあつては、氏名又は名称、居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号）
    <sup>art-89/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-1</sup>
    the name or title and residence (for a person who has no residence in Japan, the person's domicile outside Japan; the same applies hereinafter in this item and paragraph (2), item (i)) or location of the head office or principal office (for a person having a domestic office or similar place (meaning an office, place of business or other equivalent place located in Japan; the same applies hereinafter in this paragraph and Article 90, paragraph (2)), including the name and location of the domestic office or similar place located at the place for payment of the income tax or corporation tax of that person; the same applies hereinafter in this item and paragraph (2), item (i)) (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
    <sup>machine translation, not official</sup>

    **二**  その支払の確定した組合契約に基づく利益の額
    <sup>art-89/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-2</sup>
    the amount of the profit under a partnership contract for which payment was finalized;
    <sup>machine translation, not official</sup>

    **三**  前号の組合契約に基づく利益につき源泉徴収をされる所得税の額
    <sup>art-89/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-3</sup>
    the amount of income tax subject to Withholding on the profit under a partnership contract referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  第二号の組合契約に基づく利益の額の計算の基礎
    <sup>art-89/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-4</sup>
    the basis for calculating the amount of the profit under a partnership contract referred to in item (ii);
    <sup>machine translation, not official</sup>

    **五**  第二号の組合契約に基づく利益に係る計算期間（法第二百十二条第五項（源泉徴収義務）に規定する計算期間をいう。）及びその支払の確定した日
    <sup>art-89/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-5</sup>
    the calculation period (meaning the calculation period prescribed in Article 212, paragraph (5) (Obligation to Withhold Taxes) of the Act) for the profit under a partnership contract referred to in item (ii), and the date on which payment was finalized;
    <sup>machine translation, not official</sup>

    **六**  第二号の組合契約に基づく利益に係る法第百六十一条第一項第四号に規定する組合契約による組合（これに類するものを含む。）の名称及び国内事務所等（当該国内事務所等が二以上ある場合には、そのうち主たるものとする。）の所在地（当該組合の主たる事務所が国外にある場合には、国外にある主たる事務所の所在地を含む。）
    <sup>art-89/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-6</sup>
    the name of the partnership (including similar entities) under the partnership contract prescribed in Article 161, paragraph (1), item (iv) of the Act pertaining to the profit under a partnership contract referred to in item (ii), and the location of its domestic office or similar place (where there are two or more such domestic offices or similar places, the principal one) (where the principal office of that partnership is located outside Japan, including the location of the principal office located outside Japan);
    <sup>machine translation, not official</sup>

    **七**  そ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）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
    <sup>art-89/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-7</sup>
    where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
    <sup>machine translation, not official</sup>

    **八**  その他参考となるべき事項
    <sup>art-89/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-8</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  非居住者又は外国法人に対し国内において法第百六十一条第一項第六号、第七号又は第十号から第十三号までに掲げるもの（以下この条において「国内源泉所得」という。）の支払をする者は、法第二百二十五条第一項第八号の規定により、その国内源泉所得の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその国内源泉所得の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
  <sup>art-89/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2</sup>
  A person who pays, in Japan, to a Nonresident or Foreign Corporation, any of the items set forth in Article 161, paragraph (1), item (vi), item (vii) or items (x) through (xiii) of the Act (hereinafter referred to as "domestic source income" in this Article) must, pursuant to Article 225, paragraph (1), item (viii) of the Act, submit a report stating the following matters, for each person receiving the payment of that domestic source income, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that domestic source income:
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称及び居所又は本店若しくは主たる事務所の所在地（個人番号又は法人番号を有する者にあつては、氏名又は名称、居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号）
    <sup>art-89/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-1</sup>
    the name or title and residence or location of the head office or principal office of the person receiving the payment (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
    <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した国内源泉所得の金額
    <sup>art-89/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-2</sup>
    the amount of domestic source income for which payment was finalized during the year;
    <sup>machine translation, not official</sup>

    **三**  前号の国内源泉所得の金額の計算の基礎
    <sup>art-89/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-3</sup>
    the basis for calculating the amount of the domestic source income referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  その支払を受ける者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
    <sup>art-89/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-4</sup>
    where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-89/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第三項**  第一項の場合において、同一人に対する組合契約に基づく利益で一回に支払うべき金額が三万円以下であるときは、その組合契約に基づく利益に係る同項の調書は、提出することを要しない。
  <sup>art-89/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-3 · https://japanlaw.org/l/340M50000040011/art-89/par-3</sup>
  In the case referred to in paragraph (1), where the amount to be paid at one time as profit under a partnership contract to the same person is 30,000 yen or less, the report referred to in that paragraph need not be submitted for that profit under a partnership contract.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の場合において、同一人に対するその年中の国内源泉所得の支払金額が五十万円以下であるときは、その国内源泉所得に係る同項の調書は、提出することを要しない。
  <sup>art-89/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-4 · https://japanlaw.org/l/340M50000040011/art-89/par-4</sup>
  In the case referred to in paragraph (2), where the amount of domestic source income paid to the same person during the year is 500,000 yen or less, the report referred to in that paragraph need not be submitted for that domestic source income.
  <sup>machine translation, not official</sup>

---

## Cites
- art-89/par-1: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-89/par-1: この条 → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89 · https://japanlaw.org/l/340M50000040011/art-89
- art-89/par-1: 法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-89/par-1/item-1: この号 → 所得税法施行規則 第八十九条第一項第一号 (Article 89, paragraph (1), item (i)), art-89/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-1
- art-89/par-1/item-1: 次項第一号 → 所得税法施行規則 第八十九条第二項第一号 (Article 89, paragraph (2), item (i)), art-89/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-1
- art-89/par-1/item-1: この項 → 所得税法施行規則 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1
- art-89/par-1/item-1: 次条第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2
- art-89/par-1/item-3: 前号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-2
- art-89/par-1/item-4: 第二号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-2
- art-89/par-1/item-5: 第二号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-2
- art-89/par-1/item-5: 法第二百十二条第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/en/income-tax-act/art-212/par-5 · https://japanlaw.org/l/340AC0000000033/art-212/par-5
- art-89/par-1/item-6: 第二号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-2
- art-89/par-1/item-6: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-89/par-1/item-7: 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-89/par-2: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-89/par-2: 第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-89/par-2: この条 → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89 · https://japanlaw.org/l/340M50000040011/art-89
- art-89/par-2: 法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-89/par-2/item-3: 前号 → 所得税法施行規則 第八十九条第二項第二号 (Article 89, paragraph (2), item (ii)), art-89/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-2
- art-89/par-2/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-89/par-3: 第一項 → 所得税法施行規則 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1
- art-89/par-4: 第二項 → 所得税法施行規則 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2

## Cited by

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

- 所得税法施行規則 第八十九条第一項（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1
- 所得税法施行規則 第八十九条第一項第一号（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-1
- 所得税法施行規則 第八十九条第一項第三号（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-3
- 所得税法施行規則 第八十九条第一項第四号（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-4
- 所得税法施行規則 第八十九条第一項第五号（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-5
- 所得税法施行規則 第八十九条第一項第六号（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-6
- 所得税法施行規則 第八十九条第二項（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2
- 所得税法施行規則 第八十九条第二項第三号（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-3
- 所得税法施行規則 第八十九条第三項（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-3 · https://japanlaw.org/l/340M50000040011/art-89/par-3
- 所得税法施行規則 第八十九条第四項（非居住者等の所得の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-89/par-4 · https://japanlaw.org/l/340M50000040011/art-89/par-4
- 所得税法施行規則 第九十一条第一項（支払調書の書式） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4
- 所得税法施行規則 附則第六十七条第一項（非居住者等の所得の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-67/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-67/par-1
- 所得税法施行規則 附則第十九条第一項（非居住者等の所得の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-19/par-1

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## 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-20261027T143811-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-067, 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