# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十一条 (Supplementary Provisions, Article 71) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-71. 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: 第七十一条 (Supplementary Provisions, Article 71)（信託受益権の譲渡の対価の支払調書に関する経過措置） — address `suppl-4269-53/art-71` - 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-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71 - 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. --- ### 第七十一条（信託受益権の譲渡の対価の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Consideration for Transferring a Beneficial Interest in a Trust caption: machine translation, not official suppl-4269-53/art-71 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-71 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71 **第一項** 新規則第九十条の四第一項（信託受益権の譲渡の対価の支払調書）の規定は、施行日以後に支払の確定する同項に規定する信託受益権の譲渡の対価について適用し、施行日前に支払の確定した旧規則第九十条の四第一項（信託受益権の譲渡の対価の支払調書）に規定する信託受益権の譲渡の対価については、なお従前の例による。 suppl-4269-53/art-71/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-71/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-1 The provisions of Article 90-4, paragraph (1) (Payment Report on Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the consideration for transferring a beneficial interest in a trust prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration for transferring a beneficial interest in a trust prescribed in Article 90-4, paragraph (1) (Payment Report on Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation for which payment was fixed before the Effective Date. machine translation, not official **第二項** 施行日前に旧令第三百四十八条第二項各号（信託受益権の譲渡の対価の受領者の告知）の告知をした者に対して施行日以後に当該各号に定める信託受益権の譲渡の対価の支払をする者が、当該信託受益権の譲渡の対価のうちその支払を受ける者が番号利用法整備令第十六条第十七項（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）までに支払の確定するものにつき所得税法施行規則第九十条の四第一項（信託受益権の譲渡の対価の支払調書）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支払を受ける者の個人番号に係る部分の規定は、適用しない。 suppl-4269-53/art-71/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-71/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-2 With respect to a record that a person who pays, on or after the Effective Date, the consideration for transferring a beneficial interest in a trust specified in each item of Article 348, paragraph (2) (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Former Order to a person who gave the notice under those items before the Effective Date submits pursuant to the provisions of Article 90-4, paragraph (1) (Payment Report on Consideration for Transferring a Beneficial Interest in a Trust) of the Regulation for Enforcement of the Income Tax Act, in respect of that consideration for transferring a beneficial interest in a trust for which payment is fixed by the day on which the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (17) (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), the provisions of Article 90-4, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person receiving the payment, do not apply. machine translation, not official --- ## Cites - suppl-4269-53/art-71/par-1: 新規則第九十条の四第一項 → 所得税法施行規則 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1 - suppl-4269-53/art-71/par-2: 所得税法施行規則第九十条の四第一項 → 所得税法施行規則 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1 - suppl-4269-53/art-71/par-2: 同項第一号 → 所得税法施行規則 第九十条の四第一項第一号 (Article 90-4, paragraph (1), item (i)), art-90-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第八十七条第二項（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-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/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, 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 - 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