# 所得税法 / Income Tax Act — 第二百二十五条 (Article 225)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第二百二十五条 (Article 225)（支払調書及び支払通知書） — address `art-225`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-225
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-225
- 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.

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### 第二百二十五条（支払調書及び支払通知書） — (Payment Reports and Notice of Payment)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-225 · https://japanlaw.org/en/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225</sup>

  **第一項**  次の各号に掲げる者は、財務省令で定めるところにより、当該各号に規定する支払（第十号及び第十一号に規定する交付並びに第十三号に規定する差金等決済を含む。）に関する調書を、その支払（当該交付及び当該差金等決済を含む。）の確定した日（第一号又は第八号に規定する支払に関する調書のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配に関するもの及び第二号又は第八号に規定する支払に関する調書のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配に関するものについては、その支払をした日。以下この項において同じ。）の属する年の翌年一月三十一日まで（第二号に規定する支払に関する調書並びに第八号に規定する支払に関する調書のうち第二号に規定する配当等及び第百六十一条第一項第四号（国内源泉所得）に掲げる国内源泉所得に関するものについてはその支払の確定した日から一月以内とし、第十四号に規定する支払に関する調書についてはその支払の確定した日の属する月の翌月末日までとする。）に、税務署長に提出しなければならない。
  <sup>art-225/par-1 · https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1</sup>
  A person as set forth in one of the following items must submit a report on the payment prescribed in the item (or on the delivery prescribed in item (x) and item (xi) or the payment of the difference or other settlement of a contract as prescribed in item (xiii)) to the district director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day of the decision to make the payment (or the decision to deliver the subject matter or to pay the difference or otherwise settle the contract) falls (or by January 31 of the year after that in which the day of the payment falls, for a report on a payment as prescribed in item (i) or item (viii) which concerns the interest on a bearer public and corporate bond or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering; or for a report on a payment as prescribed in item (ii) or item (viii) which concerns a dividend of surplus from a bearer share or similar interest (meaning a dividend of surplus as prescribed in Article 24, paragraph (1) (Dividend Income)) or a distribution of proceeds linked to a bearer beneficiary certificate from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates; hereinafter the same applies in this paragraph) (or within one month from the day on which the decision to pay is finalized, for a report on a payment as prescribed in item (ii) or a report on a payment as prescribed in item (viii) which concerns a dividend or similar income as prescribed in item (ii) or the domestic source income set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income); and by the last day of the month after that in which the day of the decision to make the payment falls, for a report on a payment as prescribed in item (xiv)):
  <sup>machine translation, not official</sup>

    **一**  居住者又は内国法人に対し国内において第二十三条第一項（利子所得）に規定する利子等の支払をする者（当該利子等のうち、国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係るもので居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）
    <sup>art-225/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-1</sup>
    a person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such interest and similar income payable to a Resident or Domestic Corporation from a Public and Corporate Bond or a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering issued outside Japan);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  居住者又は内国法人に対し国内において第二十四条第一項に規定する配当等の支払をする者（当該配当等のうち、国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権又は株式（資産の流動化に関する法律第二条第五項（定義）に規定する優先出資、公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。）に係るもので居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）
    <sup>art-225/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-2</sup>
    a person paying, in Japan, a dividend or similar income as prescribed in Article 24, paragraph (1) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such a dividend or similar income payable to a Resident or Domestic Corporation from a beneficial interest in an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates, or from a share (or from a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets, a beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, or a company bond-type beneficial interest) issued outside Japan);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  居住者又は内国法人に対し国内において第二百四条第一項各号（報酬、料金等に係る源泉徴収義務）に掲げる報酬、料金、契約金若しくは賞金、第二百九条の二（定期積金の給付補塡金等に係る源泉徴収義務）に規定する給付補塡金、利息、利益若しくは差益又は第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）に規定する利益の分配につき支払をする者
    <sup>art-225/par-1/item-3 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3</sup>
    a person paying, in Japan, remuneration, a fee, contract money, or a monetary award as set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes from Remuneration and Fees); compensation for periodic deposits, finance charges, profits, or margin profits as prescribed in Article 209-2 (Obligation to Withhold Taxes from Compensation for Periodic Deposits in Installment Savings); or a distribution of profits as prescribed in Article 210 (Obligation to Withhold Taxes from Distributions of Profits Under a Silent Partnership Agreement), to a Resident or Domestic Corporation;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  居住者又は内国法人に対し国内において生命保険契約（保険業法第二条第三項（定義）に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいい、当該外国生命保険会社等が国外において締結したものを除く。第六号において同じ。）に基づく保険金その他これに類する給付で政令で定めるものの支払をする者
    <sup>art-225/par-1/item-4 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4</sup>
    a person paying, in Japan, insurance money or any other similar benefit specified by Cabinet Order under a life insurance policy (meaning an insurance policy concluded by a life insurance company as prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or by a foreign life insurance company or similar insurer as prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign life insurance company or similar insurer; the same applies in item (vi)) to a Resident or Domestic Corporation;
    <sup>machine translation, not official</sup>

    **五**  居住者又は内国法人に対し国内において損害保険契約（保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいい、当該外国損害保険会社等が国外において締結したものを除く。次号において同じ。）に基づく給付その他これに類する給付で政令で定めるものの支払をする者
    <sup>art-225/par-1/item-5 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-5</sup>
    a person paying, in Japan, a benefit under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company as prescribed in Article 2, paragraph (4) of the Insurance Business Act or by a foreign casualty insurance company or similar insurer as prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign casualty insurance company or similar insurer; the same applies in the following item) or any other similar benefit specified by Cabinet Order to a Resident or Domestic Corporation;
    <sup>machine translation, not official</sup>

    **六**  生命保険契約、損害保険契約その他これらに類する共済に係る契約の締結の代理をする居住者又は内国法人に対し国内においてその報酬の支払をする者
    <sup>art-225/par-1/item-6 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-6</sup>
    a person paying, in Japan, remuneration to a Resident or Domestic Corporation acting as agent for the conclusion of a life insurance policy, casualty insurance policy, or any other contract for mutual aid similar thereto;
    <sup>machine translation, not official</sup>

    **七**  削除
    <sup>art-225/par-1/item-7 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-7</sup>
    <sup>no English for this paragraph</sup>

    **八**  非居住者又は外国法人に対し国内において第百六十一条第一項第四号若しくは第六号から第十六号までに掲げる国内源泉所得又は第二百九条第二号（源泉徴収を要しない年金）に掲げる年金の支払をする者
    <sup>art-225/par-1/item-8 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8</sup>
    a person paying, in Japan, domestic source income as set forth in Article 161, paragraph (1), item (iv) or item (vi) through (xvi) or a pension as set forth in Article 209, item (ii) (Pensions Exempt from Withholding) to a Nonresident or Foreign Corporation;
    <sup>machine translation, not official</sup>

    **九**  前号に該当するものを除くほか、国内において不動産、不動産の上に存する権利、船舶若しくは航空機（以下この号において「不動産等」という。）の貸付け（地上権又は永小作権の設定その他他人に不動産等を使用させることを含む。以下この号において同じ。）若しくは不動産等の譲渡に係る対価又は不動産等の売買若しくは貸付けのあつせんに係る手数料の支払をする法人又は不動産業者（政令で定めるものに限る。）である個人
    <sup>art-225/par-1/item-9 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9</sup>
    a corporation, or an individual who constitutes a real estate agency (limited to one as prescribed by Cabinet Order), paying, in Japan, a consideration for the renting out of real estate, a right on real estate, a vessel or aircraft (hereinafter referred to as "real estate and other such property" in this item) (including the establishment of a superficies or emphyteusis right or otherwise doing something that gives another person the use of real estate and other such property; hereinafter the same applies in this item) or for the transfer of real estate and other such property or the payment of fees for the intermediation of the purchase and sale or the renting out of real estate and other such property, other than a corporation or individual falling under the preceding item;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **十**  居住者又は恒久的施設を有する非居住者に対し国内において第二百二十四条の三第二項（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する同条第一項各号に掲げる者、同条第三項に規定する金銭等の交付をする同項に規定する交付をする者又は同条第四項に規定する償還金等の交付をする同項に規定する交付をする者
    <sup>art-225/par-1/item-10 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10</sup>
    a person as set forth in the items of Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for a Share Transfer) and paying, in Japan, a consideration for the transfer of a share or similar interest as prescribed in paragraph (2) of that Article, a person delivering, in Japan, monies or other assets as prescribed in paragraph (3) of that Article who is a person delivering them as prescribed in that paragraph, or a person delivering, in Japan, redemption money or a similar asset as prescribed in paragraph (4) of that Article who is a person delivering it as prescribed in that paragraph, to a Resident or to a Nonresident with a permanent establishment;
    <sup>machine translation, not official</sup>

    **十一**  恒久的施設を有しない非居住者、内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号（定義）に規定する公益法人等とみなされているもので政令で定めるものに限る。）又は外国法人に対し国内において第二百二十四条の三第四項に規定する償還金等のうち政令で定めるものの交付をする同項に規定する交付をする者
    <sup>art-225/par-1/item-11 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11</sup>
    a person delivering, in Japan, redemption money or a similar asset as prescribed in Article 224-3, paragraph (4) which is specified by Cabinet Order, who is a person delivering it as prescribed in that paragraph, to a Nonresident without a permanent establishment, a Domestic Corporation (limited to a general incorporated association or general incorporated foundation (other than a public interest incorporated association or public interest incorporated foundation), a workers' cooperative, an Association or Foundation without Legal Personality, or a corporation deemed to be a public interest corporation or similar entity as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act under an Act other than the Corporation Tax Act, which is specified by Cabinet Order), or a Foreign Corporation;
    <sup>machine translation, not official</sup>

    **十二**  居住者又は恒久的施設を有する非居住者に対し国内において第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権の譲渡の対価の支払をする同条各号に掲げる者
    <sup>art-225/par-1/item-12 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-12</sup>
    a person as set forth in the items of Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) and paying, in Japan, a consideration for the transfer of a beneficial interest in a trust prescribed in that Article to a Resident or to a Nonresident with a permanent establishment;
    <sup>machine translation, not official</sup>

    **十三**  居住者又は恒久的施設を有する非居住者が国内において行つた第二百二十四条の五第二項（先物取引の差金等決済をする者の告知）に規定する差金等決済に係る同項に規定する先物取引の同条第一項各号に掲げる場合の区分に応じ当該各号に定める者
    <sup>art-225/par-1/item-13 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13</sup>
    the person that each of the items of Article 224-5, paragraph (1) prescribes for the category of case set forth in the item, as regards a futures contract prescribed in paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of that Article that is linked to the payment of the difference or other settlement of the contract as prescribed in that paragraph, which is effected in Japan by a Resident or by a Nonresident with a permanent establishment;
    <sup>machine translation, not official</sup>

    **十四**  居住者又は恒久的施設を有する非居住者に対し国内において前条に規定する金地金等の譲渡の対価の支払をする同条に規定する支払者
    <sup>art-225/par-1/item-14 · https://japanlaw.org/en/income-tax-act/art-225/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-14</sup>
    a payer prescribed in the preceding Article paying, in Japan, a consideration for the transfer of gold bullion and similar items prescribed in that Article to a Resident or to a Nonresident with a permanent establishment.
    <sup>machine translation, not official</sup>

  **第二項**  次の各号に掲げる者は、財務省令で定めるところにより、当該各号に規定する支払に関する通知書を、その支払の確定した日（第一号に規定する支払に関する通知書のうち無記名の証券投資信託の受益証券に係る収益の分配に関するもの及び第二号に規定する支払に関する通知書のうち無記名株式等の配当に関するものについては、その支払をした日）から一月以内（当該各号に規定する政令で定めるものが交付する場合には、四十五日以内）に、その支払を受ける者に交付しなければならない。
  <sup>art-225/par-2 · https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2</sup>
  Pursuant to Ministry of Finance Order, a person as set forth in either of the following items must issue a paper-based notification of the payment that the item prescribes to the person being paid within one month from the day on which the decision to pay is finalized (or within one month from the day of payment, for a paper-based notification of the payment prescribed in item (i) which concerns a distribution of proceeds linked to a bearer beneficiary certificate in a Securities Investment Trust, or for a paper-based notification of the payment prescribed in item (ii) which concerns a dividend from a bearer share or similar interest) (or within 45 days, if the notification is issued by a person prescribed by Cabinet Order as referred to in the relevant item):
  <sup>machine translation, not official</sup>

    **一**  国内においてオープン型の証券投資信託（公社債投資信託を除く。）の収益の分配につき支払をする者（これに準ずる者として政令で定めるものを含む。）
    <sup>art-225/par-2/item-1 · https://japanlaw.org/en/income-tax-act/art-225/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-1</sup>
    a person paying, in Japan, a distribution of proceeds from an Open-Ended Securities Investment Trust (other than a Bond Investment Trust) (including a person prescribed by Cabinet Order as being equivalent thereto);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  国内において第二十五条第一項（配当等とみなす金額）の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものの支払をする者（これに準ずる者として政令で定めるものを含む。）
    <sup>art-225/par-2/item-2 · https://japanlaw.org/en/income-tax-act/art-225/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-2</sup>
    a person paying, in Japan, an amount that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) (including a person prescribed by Cabinet Order as being equivalent thereto).
    <sup>machine translation, not official</sup>

  **第三項**  前項に規定する支払をする者は、同項の規定による通知書の交付に代えて、政令で定めるところにより、当該支払を受ける者の承諾を得て、当該通知書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。次条第四項、第二百三十一条第二項（給与等、退職手当等又は公的年金等の支払明細書）及び第二百四十二条（罰則）において同じ。）により提供することができる。ただし、当該支払を受ける者の請求があるときは、当該通知書を当該支払を受ける者に交付しなければならない。
  <sup>art-225/par-3 · https://japanlaw.org/en/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3</sup>
  In lieu of issuing a paper-based notification under the preceding paragraph, a person making a payment as prescribed in that paragraph may provide the person being paid with the information that is required to be given in the paper-based notification by electronic or magnetic means (meaning using an electronic data processing system or employing another means of information and communications technology in the manner prescribed by Ministry of Finance Order; the same applies in paragraph (4) of the following Article, Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages), and Article 242 (Penal Provisions)), with the consent of the person being paid and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person making the payment must issue a paper-based notification thereto.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第四項**  前項本文の場合において、同項の支払をする者は、第二項の通知書を交付したものとみなす。
  <sup>art-225/par-4 · https://japanlaw.org/en/income-tax-act/art-225/par-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-4</sup>
  In a case as referred to in the main clause of the preceding paragraph, the person making the payment referred to in that paragraph is deemed to have issued a paper-based notification as referred to in paragraph (2).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-225/par-1: 第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-225/par-1: 第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11
- art-225/par-1: 第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13
- art-225/par-1: 第一号 → 所得税法 第二百二十五条第一項第一号 (Article 225, paragraph (1), item (i)), art-225/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-1
- art-225/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-225/par-1: 第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-2
- art-225/par-1: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-225/par-1: この項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-225/par-1: 第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-225/par-1: 第十四号 → 所得税法 第二百二十五条第一項第十四号 (Article 225, paragraph (1), item (xiv)), art-225/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-14
- art-225/par-1/item-1: 第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-225/par-1/item-2: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-225/par-1/item-2: 資産の流動化に関する法律第二条第五項 → e-Gov law 410AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-225/par-1/item-3: 第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-225/par-1/item-3: 第二百九条の二 → 所得税法 第二百九条の二 (Article 209-2), art-209-2 — https://japanlaw.org/en/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2
- art-225/par-1/item-3: 第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/en/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210
- art-225/par-1/item-4: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-225/par-1/item-4: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-225/par-1/item-4: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-225/par-1/item-4: 第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-6
- art-225/par-1/item-5: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-225/par-1/item-5: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-225/par-1/item-5: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-225/par-1/item-5: 次号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-6
- art-225/par-1/item-8: 第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-225/par-1/item-8: 第六号から第十六号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-225/par-1/item-8: 第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-225/par-1/item-9: 前号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-225/par-1/item-9: この号 → 所得税法 第二百二十五条第一項第九号 (Article 225, paragraph (1), item (ix)), art-225/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9
- art-225/par-1/item-10: 第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/en/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-225/par-1/item-10: 同条第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-225/par-1/item-10: 同条第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- art-225/par-1/item-10: 同条第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-225/par-1/item-11: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-225/par-1/item-11: 第二百二十四条の三第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-225/par-1/item-12: 第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/en/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4
- art-225/par-1/item-13: 第二百二十四条の五第二項 → 所得税法 第二百二十四条の五第二項 (Article 224-5, paragraph (2)), art-224-5/par-2 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-2
- art-225/par-1/item-13: 同条第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1
- art-225/par-1/item-14: 前条 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/en/income-tax-act/art-224-6 · https://japanlaw.org/l/340AC0000000033/art-224-6
- art-225/par-2: 第一号 → 所得税法 第二百二十五条第二項第一号 (Article 225, paragraph (2), item (i)), art-225/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-225/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-1
- art-225/par-2: 第二号 → 所得税法 第二百二十五条第二項第二号 (Article 225, paragraph (2), item (ii)), art-225/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-2
- art-225/par-2/item-2: 第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-225/par-3: 前項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- art-225/par-3: 次条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- art-225/par-3: 第二百三十一条第二項 → 所得税法 第二百三十一条第二項 (Article 231, paragraph (2)), art-231/par-2 — https://japanlaw.org/en/income-tax-act/art-231/par-2 · https://japanlaw.org/l/340AC0000000033/art-231/par-2
- art-225/par-3: 第二百四十二条 → 所得税法 第二百四十二条 (Article 242), art-242 — https://japanlaw.org/en/income-tax-act/art-242 · https://japanlaw.org/l/340AC0000000033/art-242
- art-225/par-4: 前項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3
- art-225/par-4: 第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2

## Cited by

92 provisions cite this one. No official source publishes this direction.

- 国税通則法 第七十四条の二第一項第一号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1/sub-2
- 所得税法 第二条第一項第十五号（定義） — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15
- 所得税法 第六条の三第一項第四号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-4
- 所得税法 第三十六条第三項（収入金額） — https://japanlaw.org/en/income-tax-act/art-36/par-3 · https://japanlaw.org/l/340AC0000000033/art-36/par-3
- 所得税法 第四十一条の二第一項（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — https://japanlaw.org/en/income-tax-act/art-41-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-41-2/par-1
- 所得税法 第二百二十四条の三第一項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- 所得税法 第二百二十四条の三第三項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- 所得税法 第二百二十四条の三第四項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/en/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- 所得税法 第二百二十四条の四第一項（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/en/income-tax-act/art-224-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1
- 所得税法 第二百二十五条第一項（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- 所得税法 第二百二十五条第一項第四号（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4
- 所得税法 第二百二十五条第一項第五号（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-5
- 所得税法 第二百二十五条第一項第九号（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9
- 所得税法 第二百二十五条第二項（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- 所得税法 第二百二十五条第三項（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3
- 所得税法 第二百二十五条第四項（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-4
- 所得税法 第二百二十八条第一項（名義人受領の配当所得等の調書） — https://japanlaw.org/en/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1
- 所得税法 第二百二十八条第二項（名義人受領の配当所得等の調書） — https://japanlaw.org/en/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2
- 所得税法 第二百二十八条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- 所得税法 第二百二十八条の四第三項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3
- 所得税法 第二百二十八条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-4 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-4
- 所得税法 第二百四十二条第一項第五号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-5
- 所得税法 第二百四十二条第一項第六号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-6
- 所得税法 第二百四十二条第一項第八号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-8
- 所得税法 附則第三十条第一項（支払調書等の提出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-1
- 所得税法 附則第三十条第二項（支払調書等の提出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-2
- 所得税法 附則第三十条第三項（支払調書等の提出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-3
- 所得税法 附則第九条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3461-18/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3461-18/art-9/par-1
- 所得税法 附則第九条第二項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3461-18/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3461-18/art-9/par-2
- 所得税法 附則第四項 — https://japanlaw.org/en/income-tax-act/suppl-3471-76/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3471-76/par-4
- 所得税法 附則第二十三条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3481-16/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3481-16/art-23/par-1
- 所得税法 附則第三十条第一項（支払調書等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3601-7/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-30/par-1
- 所得税法 附則第二十四条第一項（支払調書等の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-24/par-1
- 所得税法 附則第二十四条第二項（支払調書等の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-24/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-24/par-2
- 所得税法 附則第十三条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3631-109/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3631-109/art-13/par-1
- 所得税法 附則第十七条第二項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4131-6/art-17/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4131-6/art-17/par-2
- 所得税法 附則第十一条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4161-14/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-11/par-1
- 所得税法 附則第三条第一項（非居住者又は外国法人の組合事業から生ずる利益に対する所得税の課税に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4171-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-3/par-1
- 所得税法 附則第十九条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4181-10/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-19/par-1
- 所得税法 附則第十八条第三項（匿名組合契約等に基づく利益の分配に対する所得税に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-18/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-18/par-3
- 所得税法 附則第二十六条第一項（支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-26/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-26/par-1
- 所得税法 附則第二十六条第二項（支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-26/par-2
- 所得税法 附則第七条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4201-23/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4201-23/art-7/par-1
- 所得税法 附則第五条第二項（告知、支払調書及び支払通知書等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4211-13/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4211-13/art-5/par-2
- 所得税法 附則第五条第三項（告知、支払調書及び支払通知書等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4211-13/art-5/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4211-13/art-5/par-3
- 所得税法 附則第五条第四項（告知、支払調書及び支払通知書等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4211-13/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-4211-13/art-5/par-4
- 所得税法 附則第五条第六項（告知、支払調書及び支払通知書等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4211-13/art-5/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-4211-13/art-5/par-6
- 所得税法 附則第九条第一項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-9/par-1
- 所得税法 附則第九条第二項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-9/par-2
- 所得税法 附則第九条第三項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-9/par-3
- 所得税法 附則第九条第四項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-9/par-4
- 所得税法 附則第九条第五項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-9/par-5
- 所得税法 附則第八条第一項（告知及び支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4231-82/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-8/par-1
- 所得税法 附則第八条第二項（告知及び支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4231-82/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-8/par-2
- 所得税法 附則第八条第三項（告知及び支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4231-82/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-8/par-3
- 所得税法 附則第八条第二項（告知及び支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4251-5/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4251-5/art-8/par-2
- 所得税法 附則第八条第三項（告知及び支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4251-5/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4251-5/art-8/par-3
- 租税特別措置法 第三条第四項（利子所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-4
- 租税特別措置法 第三条の二第一項（利子所得等に係る支払調書の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-2/par-1
- 租税特別措置法 第三条の三第九項（国外で発行された公社債等の利子所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-9
- …and 32 more at https://japanlaw.org/en/income-tax-act/art-225

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-042, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-015, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05