# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十四条 (Supplementary Provisions, Article 54) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54. 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: 第五十四条 (Supplementary Provisions, Article 54)（株式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） — address `suppl-4269-53/art-54` - 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-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54 - 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. --- ### 第五十四条（株式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） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc. caption: machine translation, not official 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 **第一項** 新規則第八十一条の二十一第一項（株式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）（新規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）又は第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する場合を含む。）の規定は、施行日以後に提出する新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）（新令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書について適用し、施行日前に提出した旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）（旧令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書については、なお従前の例による。 suppl-4269-53/art-54/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-1 The provisions of Article 81-21, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 81-26 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to a written application under Article 343, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Former Order) that was submitted before the Effective Date. machine translation, not official **第二項** 施行日前に旧令第三百四十三条第三項の申請書を提出した者で施行日以後に旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する株式等の譲渡の対価の支払を受けるものは、経過日以後最初に当該株式等の譲渡の対価の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する月の翌月末日。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規則第八十一条の二十一第二項（株式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）に規定する株式等の譲渡の対価の支払者（以下この項及び次項において「株式等の譲渡の対価の支払者」という。）に、その者の確認書類を提示し、又は署名用電子証明書等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、当該株式等の譲渡の対価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株式等の譲渡の対価で当該株式等の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項の規定を適用する。 suppl-4269-53/art-54/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2 A person who submitted the written application under Article 343, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the price for a transfer of shares, etc. prescribed in Article 342, paragraph (1) of the Former Order (Notice by a Recipient of the Price for a Transfer of Shares, etc.) must, by the date on which the person first receives payment of the price for a transfer of shares, etc. on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the price for a transfer of shares, etc. prescribed in Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of the Price for a Transfer of Shares, etc.) who accepted that written application (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of the price for a transfer of shares, etc. does not give that notice by the payment date, then with respect to that price for a transfer of shares, etc. that is to be paid on or after that payment date and that relates to that payer of the price for a transfer of shares, etc., Article 343, paragraph (5) 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 by a Recipient of the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) 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。）を受けた株式等の譲渡の対価の支払者は、旧規則第八十一条の二十一第一項（株式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）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-54/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3 The payer of the price for a transfer of shares, 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 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, 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二十一第二項（新規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。）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二十一第二項（旧規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。）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-54/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-4 The provisions of Article 81-21, paragraph (2) of the New Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 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 81-21, paragraph (2) of the Former Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 of the Former Regulation). machine translation, not official --- ## Cites - suppl-4269-53/art-54/par-1: 新規則第八十一条の二十一第一項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-2 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2 - suppl-4269-53/art-54/par-1: 新規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26 - suppl-4269-53/art-54/par-1: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30 - suppl-4269-53/art-54/par-2: この項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2 - suppl-4269-53/art-54/par-2: 所得税法施行規則第八十一条の二十一第二項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3 - suppl-4269-53/art-54/par-2: 次項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3 - suppl-4269-53/art-54/par-2: 前項 → 所得税法施行規則 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-4269-53/art-54/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-1 - suppl-4269-53/art-54/par-3: 前項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2 - suppl-4269-53/art-54/par-3: この項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3 - suppl-4269-53/art-54/par-4: 新規則第八十一条の二十一第二項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3 - suppl-4269-53/art-54/par-4: 新規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26 - suppl-4269-53/art-54/par-4: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30 ## Cited by 6 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 附則第五十四条第二項（株式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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2 - 所得税法施行規則 附則第五十四条第三項（株式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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3 - 所得税法施行規則 附則第五十五条第一項（交付金銭等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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-55/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55/par-1 - 所得税法施行規則 附則第五十六条第一項（償還金等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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-56/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56/par-1 - 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-20261027T143811-108, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-007, 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