# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十条 (Article 90)

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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: 第九十条 (Article 90)（不動産所得等の支払調書） — address `art-90`
- 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-90
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-90
- 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.

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### 第九十条（不動産所得等の支払調書） — Payment Report on Real Property Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-90 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90 · https://japanlaw.org/l/340M50000040011/art-90</sup>

  **第一項**  居住者又は内国法人に対し国内において法第二百二十五条第一項第九号（不動産所得等の支払調書）に規定する対価又は手数料の支払をする法人又は同号に規定する不動産業者である個人は、同号の規定により、その対価（その支払を受ける者が内国法人である場合には、同号に規定する不動産等の譲渡に係る対価及び地上権、当該不動産等の賃借権その他土地の上に存する権利の設定による対価に限る。）又は手数料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対価又は手数料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-90/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1</sup>
  A corporation, or an individual who is a real estate broker prescribed in Article 225, paragraph (1), item (ix) (Payment Reports on Real Property Income, etc.) of the Act, that pays, in Japan, to a Resident or Domestic Corporation, consideration or fees prescribed in that item must, pursuant to that item, submit a report stating the following matters, for each person receiving the payment of that consideration (where the person receiving the payment is a Domestic Corporation, limited to consideration for the transfer of real estate and other such property prescribed in that item and consideration for the establishment of a superficies, a leasehold right in that real estate and other such property, or another right existing on land) or fees, 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 consideration or fees:
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称、住所若しくは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-90/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1/item-1</sup>
    the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
    <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した対価又は手数料の金額
    <sup>art-90/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-1/item-2</sup>
    the amount of consideration or fees for which payment was finalized during the year;
    <sup>machine translation, not official</sup>

    **三**  前号の対価又は手数料の金額の計算の基礎
    <sup>art-90/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90/par-1/item-3</sup>
    the basis for calculating the amount of the consideration or fees referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-90/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90/par-1/item-4</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二百二十五条第一項第九号に規定する不動産等の譲渡に係る対価（法第百六十一条第一項第五号（国内源泉所得）に掲げる対価に該当するものに限る。以下この項において同じ。）の支払をする法人又は法第二百二十五条第一項第九号に規定する不動産業者である個人は、同号の規定により、その対価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対価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-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</sup>
  A corporation, or an individual who is a real estate broker prescribed in Article 225, paragraph (1), item (ix) of the Act, that pays, in Japan, to a Nonresident or Foreign Corporation, consideration for the transfer of real estate and other such property prescribed in Article 225, paragraph (1), item (ix) of the Act (limited to that which falls under the consideration set forth in Article 161, paragraph (1), item (v) (Domestic Source Income) of the Act; the same applies hereinafter in this paragraph) must, pursuant to Article 225, paragraph (1), item (ix) of the Act, submit a report stating the following matters, for each person receiving the payment of that consideration, 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 consideration:
  <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-90/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-2/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) or location of the head office or principal office (for a person having a domestic office or similar place, 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) 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対価の額
    <sup>art-90/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-2</sup>
    the amount of consideration for which payment was finalized during the year;
    <sup>machine translation, not official</sup>

    **三**  前号の対価につき源泉徴収をされる所得税の額
    <sup>art-90/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-3</sup>
    the amount of income tax subject to Withholding on the consideration referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  第二号の対価の額の計算の基礎
    <sup>art-90/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-4</sup>
    the basis for calculating the amount of the consideration referred to in item (ii);
    <sup>machine translation, not official</sup>

    **五**  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-90/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-5</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>

    **六**  その他参考となるべき事項
    <sup>art-90/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第三項**  前二項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する対価又は手数料に係る前二項の調書は、提出することを要しない。
  <sup>art-90/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3 · https://japanlaw.org/l/340M50000040011/art-90/par-3</sup>
  In the cases referred to in the preceding two paragraphs, where any of the cases set forth in the following items applies, the report referred to in the preceding two paragraphs need not be submitted for the consideration or fees that fall under the provisions of the relevant item.
  <sup>machine translation, not official</sup>

    **一**  同一人に対するその年中の前二項の不動産等の譲渡に係る対価の支払金額が百万円以下である場合
    <sup>art-90/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-3/item-1</sup>
    where the amount of consideration for the transfer of real estate and other such property referred to in the preceding two paragraphs paid to the same person during the year is 1,000,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  同一人に対するその年中の第一項の対価（前号に規定する対価を除く。）又は手数料の支払金額が十五万円以下である場合
    <sup>art-90/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-3/item-2</sup>
    where the amount of the consideration referred to in paragraph (1) (excluding the consideration prescribed in the preceding item) or fees paid to the same person during the year is 150,000 yen or less.
    <sup>machine translation, not official</sup>

---

## Cites
- art-90/par-1: 法第二百二十五条第一項第九号 → 所得税法 第二百二十五条第一項第九号 (Article 225, paragraph (1), item (ix)), art-225/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9
- art-90/par-1/item-3: 前号 → 所得税法施行規則 第九十条第一項第二号 (Article 90, paragraph (1), item (ii)), art-90/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-1/item-2
- art-90/par-2: 法第二百二十五条第一項第九号 → 所得税法 第二百二十五条第一項第九号 (Article 225, paragraph (1), item (ix)), art-225/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9
- art-90/par-2: 法第百六十一条第一項第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-90/par-2: この項 → 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-90/par-2/item-1: この号 → 所得税法施行規則 第九十条第二項第一号 (Article 90, paragraph (2), item (i)), art-90/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-1
- art-90/par-2/item-3: 前号 → 所得税法施行規則 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-2
- art-90/par-2/item-4: 第二号 → 所得税法施行規則 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-2
- art-90/par-2/item-5: 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-90/par-3: 前二項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1
- art-90/par-3: 前二項 → 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-90/par-3/item-1: 前二項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1
- art-90/par-3/item-1: 前二項 → 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-90/par-3/item-2: 第一項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1
- art-90/par-3/item-2: 前号 → 所得税法施行規則 第九十条第三項第一号 (Article 90, paragraph (3), item (i)), art-90/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-3/item-1

## Cited by

18 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 第九十条第一項第三号（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90/par-1/item-3
- 所得税法施行規則 第九十条第二項（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2
- 所得税法施行規則 第九十条第二項第一号（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-1
- 所得税法施行規則 第九十条第二項第三号（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-3
- 所得税法施行規則 第九十条第二項第四号（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-4
- 所得税法施行規則 第九十条第三項（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3 · https://japanlaw.org/l/340M50000040011/art-90/par-3
- 所得税法施行規則 第九十条第三項第一号（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-3/item-1
- 所得税法施行規則 第九十条第三項第二号（不動産所得等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-90/par-3/item-2
- 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 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3439-17/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-3
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/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 附則第五条第一項（支払調書の提出等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/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-4039-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-2
- 所得税法施行規則 附則第六十八条第一項（不動産所得等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-68/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-68/par-1
- 所得税法施行規則 附則第二十条第一項（不動産所得等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-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-20/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-20261027T143811-067, 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