# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十八条 (Supplementary Provisions, Article 48) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-48. 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: 第四十八条 (Supplementary Provisions, Article 48)（支払事務取扱者等に提示する書類の範囲） — address `suppl-4269-53/art-48` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-48 - 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. --- ### 第四十八条（支払事務取扱者等に提示する書類の範囲） — Scope of Documents to Be Presented to Persons Handling Payment Work, etc. caption: machine translation, not official suppl-4269-53/art-48 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-48 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-48 **第一項** 番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）に規定する財務省令で定める書類は、所得税法施行規則第八十一条の六第一項第一号若しくは第二号（ロに係る部分に限る。）又は第三項第一号若しくは第三号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる者の区分に応じこれらの号に定める書類とする。 suppl-4269-53/art-48/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-48/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-48/par-1 The documents specified by Ministry of Finance Order as prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) are the documents specified in the relevant items, according to the category of persons listed in Article 81-6, paragraph (1), item (i) or (ii) (limited to the part pertaining to (b)) or paragraph (3), item (i) or (iii) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.). machine translation, not official --- ## Cites - suppl-4269-53/art-48/par-1: 所得税法施行規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4269-53/art-48/par-1: 第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 - suppl-4269-53/art-48/par-1: 第三項第一号 → 所得税法施行規則 第八十一条の六第三項第一号 (Article 81-6, paragraph (3), item (i)), art-81-6/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1 - suppl-4269-53/art-48/par-1: 第三号 → 所得税法施行規則 第八十一条の六第三項第三号 (Article 81-6, paragraph (3), item (iii)), art-81-6/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-3 --- ## 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-20261027T143811-107, 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-20261027T153227-006, 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