# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十条 (Supplementary Provisions, Article 70) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70. 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: 第七十条 (Supplementary Provisions, Article 70)（交付金銭等の支払調書に関する経過措置） — address `suppl-4269-53/art-70` - 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-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70 - 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. --- ### 第七十条（交付金銭等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Delivered Money, etc. caption: machine translation, not official suppl-4269-53/art-70 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70 **第一項** 新規則第九十条の三第一項（交付金銭等の支払調書）の規定は、施行日以後に行われる同項に規定する交付金銭等（次項において「交付金銭等」という。）の交付について適用し、施行日前に行われた旧規則第九十条の三第一項（交付金銭等の支払調書）に規定する交付金銭等の交付については、なお従前の例による。 suppl-4269-53/art-70/par-1 · 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 The provisions of Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the New Regulation apply to the delivery of the delivered money, etc. prescribed in that paragraph (referred to as "delivered money, etc." in the following paragraph) made on or after the Effective Date, and the provisions then in force continue to govern the delivery of the delivered money, etc. prescribed in Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the Former Regulation made before the Effective Date. machine translation, not official **第二項** 施行日以後に次の各号に掲げる者に対して交付金銭等の交付をする者が、当該交付金銭等のうち当該各号に掲げる者の区分に応じ当該各号に定める日までに交付をするものにつき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）の規定により提出する調書については、同項第一号のうちその交付を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。 suppl-4269-53/art-70/par-2 · 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 With respect to a record that a person who, on or after the Effective Date, delivers delivered money, etc. to a person listed in the following items submits pursuant to the provisions of Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the Regulation for Enforcement of the Income Tax Act, in respect of that delivered money, etc. delivered by the date specified in each of the following items in accordance with the category of person listed in that item, the provisions of item (i) of that paragraph, in so far as they pertain to the individual number or corporate number of the person receiving the delivery, do not apply: machine translation, not official **一** 当該交付金銭等の交付の基因となった株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十四項（定義）に規定する投資口を含む。次号において同じ。）又は出資につき、施行日前に旧令第三百三十六条第二項第六号又は第七号（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をこれらの規定に規定する支払事務取扱者又は金融機関の営業所等の長にした者　当該告知をした者が当該支払事務取扱者又は金融機関の営業所等の長に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）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日） suppl-4269-53/art-70/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-1 a person who, before the Effective Date, gave the notice under Article 336, paragraph (2), item (vi) or (vii) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order to the person handling payment affairs or the head of a business office, etc. of a financial institution prescribed in those provisions, in respect of the shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); the same applies in the following item) or contributions that gave rise to the delivery of that delivered money, etc.: the day on which the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date); machine translation, not official **二** 当該交付金銭等の交付の基因となった株式又は出資の旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する保管の委託に係る契約の締結の際に、当該契約を締結した同項に規定する金融機関の営業所等の長に同項の告知書を提出した者　当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日） suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2 a person who, at the time of concluding a contract pertaining to custody prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for the shares or contributions that gave rise to the delivery of that delivered money, etc., submitted the paper-based notice under that paragraph to the head of the business office, etc. of the financial institution prescribed in that paragraph with which the contract was concluded: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date); machine translation, not official **三** 当該交付金銭等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十五条第四項（交付金銭等の受領者の告知等）に規定する配当等に該当するものの受領につき、旧令第三百三十六条第二項第六号又は第七号に掲げる場合（施行日前にこれらの規定に規定する名義の変更若しくは書換えの請求又は開設をしている場合に限る。）に該当してこれらの規定に規定する支払事務取扱者又は金融機関の営業所等の長に同条第一項の告知をしたものとみなされる者　当該告知をした者が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日） suppl-4269-53/art-70/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-3 a person who, in respect of the receipt of money or other assets delivered together with that delivered money, etc. that fall under the dividends and similar income prescribed in Article 345, paragraph (4) (Notice by Persons Receiving Delivered Money, etc.) of the Order for Enforcement of the Income Tax Act, falls under a case set forth in Article 336, paragraph (2), item (vi) or (vii) of the Former Order (limited to the case where the person has, before the Effective Date, made the request for a change of name or rewriting, or the opening of an account, prescribed in those provisions) and is deemed to have given the notice under paragraph (1) of that Article to the person handling payment affairs or the head of the business office, etc. of the financial institution prescribed in those provisions: the day on which the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date); machine translation, not official **四** 当該交付金銭等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十五条第四項に規定する配当等に該当するものの受領につき、旧令第三百三十九条第三項に規定する場合（施行日前に同項に規定する保管の委託に係る契約を締結している場合に限る。）に該当して同項に規定する金融機関の営業所等の長に同条第一項の規定による告知書の提出があったものとみなされる者　当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日） suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-4 a person who, in respect of the receipt of money or other assets delivered together with that delivered money, etc. that fall under the dividends and similar income prescribed in Article 345, paragraph (4) of the Order for Enforcement of the Income Tax Act, falls under the case prescribed in Article 339, paragraph (3) of the Former Order (limited to the case where the person has, before the Effective Date, concluded a contract pertaining to custody prescribed in that paragraph) and is deemed to have submitted, to the head of the business office, etc. of the financial institution prescribed in that paragraph, the paper-based notice under paragraph (1) of that Article: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date). machine translation, not official --- ## Cites - suppl-4269-53/art-70/par-1: 新規則第九十条の三第一項 → 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 - suppl-4269-53/art-70/par-1: 次項 → 所得税法施行規則 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-4269-53/art-70/par-2 — 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 - suppl-4269-53/art-70/par-2: 所得税法施行規則第九十条の三第一項 → 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 - suppl-4269-53/art-70/par-2: 同項第一号 → 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 - suppl-4269-53/art-70/par-2/item-1: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）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 - suppl-4269-53/art-70/par-2/item-1: 次号 → 所得税法施行規則 附則第七十条第二項第二号 (Supplementary Provisions, Article 70, paragraph (2), item (ii)), suppl-4269-53/art-70/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2 - suppl-4269-53/art-70/par-2/item-2: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3 - suppl-4269-53/art-70/par-2/item-4: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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第一号（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/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-1 - 所得税法施行規則 附則第八十七条第五項（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-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-5 --- ## 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-20261027T143811-110, 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-20261027T143811-110, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-008, 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