# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十九条 (Supplementary Provisions, Article 49) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49. 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: 第四十九条 (Supplementary Provisions, Article 49)（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — address `suppl-4269-53/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49 - 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. --- ### 第四十九条（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income caption: machine translation, not official suppl-4269-53/art-49 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49 **第一項** 新規則第八十一条の七第二項（利子等の受領者の申請により作成する帳簿の記載事項）の規定は、施行日以後に受理する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に受理した旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。 suppl-4269-53/art-49/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-1 The provisions of Article 81-7, paragraph (2) of the New Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.) apply to a written application under Article 337, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that is accepted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 337, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that was accepted before the Effective Date. machine translation, not official **第二項** 施行日前に旧令第三百三十七条第三項の申請書を提出した者で施行日以後に旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等の支払を受けるものは、施行日から六年を経過した日（以下「経過日」という。）以後最初に当該利子等又は配当等の支払を受ける日（同日において個人番号及び所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する法人番号（以下「法人番号」という。）を有しない者にあっては、行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により同日以後に個人番号又は法人番号が初めて通知された日（以下「番号通知日」という。）から一月を経過する日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行令第三百三十七条第一項（告知に係る住民票の写しその他の書類の提示等）に規定する貯蓄取扱機関等の営業所の長（以下この項及び次項において「貯蓄取扱機関等の営業所の長」という。）に、その者の同条第二項各号に掲げる者の区分に応じ当該各号に定める書類（次項並びに附則第五十一条及び第五十四条から第五十九条まで（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置等）において「確認書類」という。）を提示し、又は番号利用法整備法第八条第三項（租税特別措置法の一部改正に伴う経過措置）に規定する署名用電子証明書等（以下「署名用電子証明書等」という。）を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該利子等又は配当等の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該利子等又は配当等で当該貯蓄取扱機関等の営業所の長がその支払の取扱いをするものについては、前項の規定にかかわらず、同令第三百三十七条第五項及び所得税法施行規則第八十一条の七第三項の規定を適用する。 suppl-4269-53/art-49/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2 A person who submitted the written application under Article 337, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of the interest, etc. or dividends, etc. prescribed in Article 336, paragraph (1) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) must, by the date on which the person first receives payment of that interest, etc. or those dividends, etc. on or after the day on which six years have elapsed from the Effective Date (hereinafter referred to as the "lapse date") (in the case of a person who does not have an individual number or a corporate number prescribed in Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest, etc.) (hereinafter referred to as a "corporate number") on that date, the day on which one month has elapsed from the day on which an individual number or corporate number is first notified on or after that date under the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (hereinafter referred to as the "number notification date"); hereinafter referred to as the "payment date" in this paragraph), present to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) who accepted that written application (hereinafter referred to as the "head of the business office of a savings institution, etc." in this paragraph and the following paragraph) the documents specified in each item of Article 337, paragraph (2) of that Order according to the category of persons listed in that item that apply to that person (hereinafter referred to as "verification documents" in the following paragraph and in Article 51 and Articles 54 through 59 (Transitional Measures, etc. Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions), or transmit an electronic certificate for signature or similar record prescribed in Article 8, paragraph (3) of the Number Use Arrangement Act (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) (hereinafter referred to as "electronic certificate for signature or similar record"), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest, etc. or those dividends, etc. does not give that notice by the payment date, then with respect to that interest, etc. or those dividends, etc. that the person is to receive on or after that payment date and the payment of which is handled by the head of the business office of a savings institution, etc., Article 337, paragraph (5) of the Order for Enforcement of the Income Tax Act and Article 81-7, paragraph (3) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph. machine translation, not official **第三項** 前項の規定による告知（以下この項において「告知」という。）を受けた貯蓄取扱機関等の営業所の長は、旧規則第八十一条の七第二項（利子等の受領者の申請により作成する帳簿の記載事項）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。 suppl-4269-53/art-49/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3 The head of the business office of a savings institution, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-7, paragraph (2) of the Former Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice. machine translation, not official **第四項** 新規則第八十一条の七第三項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の七第三項の規定により提出した届出書については、なお従前の例による。 suppl-4269-53/art-49/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-4 The provisions of Article 81-7, paragraph (3) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-7, paragraph (3) of the Former Regulation. machine translation, not official --- ## Cites - suppl-4269-53/art-49/par-1: 新規則第八十一条の七第二項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3 - suppl-4269-53/art-49/par-2: 所得税法施行規則第八十一条の七第三項第一号 → 所得税法施行規則 第八十一条の七第四項第一号 (Article 81-7, paragraph (4), item (i)), art-81-7/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-7/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-1 - suppl-4269-53/art-49/par-2: この項 → 所得税法施行規則 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4269-53/art-49/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2 - suppl-4269-53/art-49/par-2: 次項 → 所得税法施行規則 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4269-53/art-49/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3 - suppl-4269-53/art-49/par-2: 附則第五十一条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51 - suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4269-53/art-54 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54 - suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4269-53/art-55 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-55 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55 - suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4269-53/art-56 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-56 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56 - suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4269-53/art-57 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-57 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57 - suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4269-53/art-58 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-58 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58 - suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十九条 (Supplementary Provisions, Article 59), suppl-4269-53/art-59 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-59 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59 - suppl-4269-53/art-49/par-2: 番号利用法整備法第八条第三項 → e-Gov law 425AC0000000028, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection - suppl-4269-53/art-49/par-2: 前項 → 所得税法施行規則 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-4269-53/art-49/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-1 - suppl-4269-53/art-49/par-2: 所得税法施行規則第八十一条の七第三項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4 - suppl-4269-53/art-49/par-3: 前項 → 所得税法施行規則 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4269-53/art-49/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2 - suppl-4269-53/art-49/par-3: この項 → 所得税法施行規則 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4269-53/art-49/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3 - suppl-4269-53/art-49/par-4: 新規則第八十一条の七第三項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2 - 所得税法施行規則 附則第四十九条第三項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3 - 所得税法施行規則 附則第八十七条第一項（個人番号を確認した場合の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/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-20261027T143811-107, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-108, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-006, 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