# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十条の三 (Article 90-3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3. 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: 第九十条の三 (Article 90-3)（交付金銭等の支払調書） — address `art-90-3` - 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-90-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-90-3 - 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. --- ### 第九十条の三（交付金銭等の支払調書） — Payment Reports on Delivered Money, etc. caption: machine translation, not official art-90-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3 · https://japanlaw.org/l/340M50000040011/art-90-3 **第一項** 居住者又は恒久的施設を有する非居住者に対し国内において法第二百二十四条の三第三項（交付金銭等の受領者の告知）に規定する金銭等（以下この条において「交付金銭等」という。）の交付をする者は、法第二百二十五条第一項第十号（交付金銭等の支払調書）の規定により、その交付の基因となつた事由ごとに、その交付金銭等の交付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、その交付をする者の事務所、事業所その他これらに準ずるものでその交付金銭等の交付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。 art-90-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1 A person who, in Japan, delivers money, etc. prescribed in Article 224-3, paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of the Act (hereinafter in this Article referred to as "delivered money, etc.") to a Resident or a Nonresident having a permanent establishment must, pursuant to Article 225, paragraph (1), item (x) (Payment Reports on Delivered Money, etc.) of the Act, submit a report stating the following matters, for each ground that gave rise to the delivery and for each person receiving the delivery of that delivered money, etc., to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the delivery that handles the delivery of the delivered money, etc. machine translation, not official **一** その交付を受ける者の氏名、住所（国内に住所を有しない者にあつては、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）において準用する第八十一条（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。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所） art-90-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-1 the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-24 (Place of Residence, etc. to Be Notified Where a Person Receiving Delivered Money, etc. Has No Domicile in Japan); hereinafter the same in this item) and individual number of the person receiving the delivery (for a person who has no individual number, the name and domicile); machine translation, not official **二** その交付をする金銭の額、金銭以外の資産の価額、これらの合計額及び当該合計額のうち交付金銭等の額並びにその交付の確定した日（無記名の株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この項において同じ。）に係る交付金銭等については、その交付をした日） art-90-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-2 the amount of money delivered, the value of assets other than money, the total amount of these, the amount of delivered money, etc. out of that total amount, and the date on which the delivery was finalized (for delivered money, etc. relating to bearer shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same in this paragraph), the date on which the delivery was made); machine translation, not official **三** その交付の基因となつた株式又は出資の種類別の数又は金額 art-90-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-3 the number or amount, by type, of the shares or capital contributions that gave rise to the delivery; machine translation, not official **四** 無記名の株式について、法第二百二十四条の三第三項に規定する交付を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名及び住所又は居所 art-90-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-4 in the case of bearer shares, where the person who received the delivery prescribed in Article 224-3, paragraph (3) of the Act differs from the owner of the principal, the name and domicile or residence of the owner of the principal; machine translation, not official **五** その交付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 art-90-3/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-5 if the tax agent notified by the person receiving the delivery 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; machine translation, not official **六** その他参考となるべき事項 art-90-3/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-6 any other matters for reference. machine translation, not official **第二項** 前項の交付をする者が、その交付をした法第二十五条第一項（配当等とみなす金額）に規定する金銭その他の資産に係る金銭の額及び金銭以外の資産の価額の合計額のうち同項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる金額の支払に関する第八十三条第一項第三号（配当等の支払調書）の規定による調書を提出したときは、当該金銭その他の資産に係る交付金銭等の交付に関する前項の調書の提出をしたものとみなす。 art-90-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-2 · https://japanlaw.org/l/340M50000040011/art-90-3/par-2 Where the person making the delivery under the preceding paragraph has submitted a report under Article 83, paragraph (1), item (iii) (Payment Reports on Dividends and Similar Income) concerning the payment of the amount deemed pursuant to Article 25, paragraph (1) of the Act to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, out of the total amount of the amount of money and the value of assets other than money relating to the money or other assets prescribed in Article 25, paragraph (1) (Amounts Deemed to Be Dividends and Similar Income) of the Act that the person delivered, the person is deemed to have submitted the report under the preceding paragraph concerning the delivery of the delivered money, etc. relating to that money or other assets. machine translation, not official --- ## Cites - art-90-3/par-1: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3 - art-90-3/par-1: この条 → 所得税法施行規則 第九十条の三 (Article 90-3), art-90-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3 · https://japanlaw.org/l/340M50000040011/art-90-3 - art-90-3/par-1: 法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10 - art-90-3/par-1/item-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-90-3/par-1/item-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-90-3/par-1/item-1: この号 → 所得税法施行規則 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-1 - art-90-3/par-1/item-2: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection - art-90-3/par-1/item-2: この項 → 所得税法施行規則 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1 - art-90-3/par-1/item-4: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3 - art-90-3/par-1/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-90-3/par-2: 前項 → 所得税法施行規則 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1 - art-90-3/par-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1 - art-90-3/par-2: 第八十三条第一項第三号 → 所得税法施行規則 第八十三条第一項第三号 (Article 83, paragraph (1), item (iii)), art-83/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第九十条の三第一項（交付金銭等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1 - 所得税法施行規則 第九十条の三第一項第一号（交付金銭等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-1 - 所得税法施行規則 第九十条の三第一項第二号（交付金銭等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-2 - 所得税法施行規則 第九十条の三第二項（交付金銭等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3/par-2 · https://japanlaw.org/l/340M50000040011/art-90-3/par-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-4139-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-2 - 所得税法施行規則 附則第七十条第一項（交付金銭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-70/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-1 - 所得税法施行規則 附則第七十条第二項（交付金銭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-70/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2 --- ## 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-20261027T143811-068, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-069, 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