# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の十三の三 (Article 74-13-3) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第七十四条の十三の三 (Article 74-13-3)（口座管理機関の加入者情報の管理） — address `art-74-13-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-13-3 - 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. --- ### 第七十四条の十三の三（口座管理機関の加入者情報の管理） — Management of Participant Information by Account Management Institutions caption: machine translation, not official art-74-13-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3 · https://japanlaw.org/l/337AC0000000066/art-74-13-3 **第一項** 口座管理機関（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項（定義）に規定する口座管理機関（同法第四十四条第一項第十三号（口座管理機関の口座の開設）に掲げる者を除く。）をいう。以下この条及び次条第二項において同じ。）は、政令で定めるところにより、加入者情報（当該口座管理機関の加入者（同法第二条第三項に規定する加入者をいう。以下この条及び次条において同じ。）の氏名及び住所又は居所その他社債等（同法第二条第一項に規定する社債等をいう。次条第一項において同じ。）の内容に関する事項であつて財務省令で定めるものをいう。）を当該口座管理機関が保有する当該加入者の番号により検索することができる状態で管理しなければならない。 art-74-13-3/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-3/par-1 An account management institution (meaning an account management institution prescribed in Article 2, paragraph (4) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (excluding a person listed in Article 44, paragraph (1), item (xiii) (Opening of Accounts by Account Management Institutions) of that Act); the same applies hereinafter in this Article and in paragraph (2) of the following Article) must, pursuant to the provisions of Cabinet Order, manage participant information (meaning the name and the domicile or residence of a participant of that account management institution (meaning a participant prescribed in Article 2, paragraph (3) of that Act; the same applies hereinafter in this Article and in the following Article), and other matters concerning the details of corporate bonds, etc. (meaning corporate bonds, etc. prescribed in Article 2, paragraph (1) of that Act; the same applies in paragraph (1) of the following Article) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of the participants that the account management institution holds. machine translation, not official --- ## Cites - art-74-13-3/par-1: 社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項 → e-Gov law 413AC0000000075, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-74-13-3/par-1: 同法第四十四条第一項第十三号 → e-Gov law 413AC0000000075, 第四十四条第一項第十三号 (Article 44, paragraph (1), item (xiii)), art-44/par-1/item-13 — not held in this collection - art-74-13-3/par-1: この条 → 国税通則法 第七十四条の十三の三 (Article 74-13-3), art-74-13-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3 · https://japanlaw.org/l/337AC0000000066/art-74-13-3 - art-74-13-3/par-1: 次条第二項 → 国税通則法 第七十四条の十三の四第二項 (Article 74-13-4, paragraph (2)), art-74-13-4/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-13-4/par-2 - art-74-13-3/par-1: 同法第二条第三項 → e-Gov law 413AC0000000075, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-74-13-3/par-1: 次条 → 国税通則法 第七十四条の十三の四 (Article 74-13-4), art-74-13-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4 · https://japanlaw.org/l/337AC0000000066/art-74-13-4 - art-74-13-3/par-1: 同法第二条第一項 → e-Gov law 413AC0000000075, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-74-13-3/par-1: 次条第一項 → 国税通則法 第七十四条の十三の四第一項 (Article 74-13-4, paragraph (1)), art-74-13-4/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-4/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の十三の二第一項（預貯金者等情報の管理） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-2/par-1 - 国税通則法 第七十四条の十三の三第一項（口座管理機関の加入者情報の管理） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13-3/par-1 - 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 第九条第四項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-022, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18