# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の十三の四 (Article 74-13-4) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-74-13-4. 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四 (Article 74-13-4)（振替機関の加入者情報の管理等） — address `art-74-13-4` - 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-74-13-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-13-4 - 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四（振替機関の加入者情報の管理等） — Management of Participant Information by Book-Entry Transfer Institutions, etc. caption: machine translation, not official 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 **第一項** 振替機関（社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関をいう。以下この条において同じ。）は、政令で定めるところにより、加入者情報（当該振替機関又はその下位機関（同法第二条第九項に規定する下位機関をいう。次項において同じ。）の加入者の氏名及び住所又は居所その他株式等（社債等のうち財務省令で定めるものをいう。同項において同じ。）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。）を当該振替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-74-13-4/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 A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this 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 book-entry transfer institution or of its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act; the same applies in the following paragraph), and other matters concerning the details of shares, etc. (meaning those corporate bonds, etc. that are specified by Ministry of Finance Order; the same applies in that paragraph) 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 book-entry transfer institution holds. machine translation, not official **第二項** 振替機関は、国税に関する法律に基づき税務署長に調書を提出すべき者（株式等の発行者又は口座管理機関に限る。）から当該振替機関又はその下位機関の加入者（当該株式等についての権利を有する者又は当該口座管理機関の加入者に限る。以下この項において同じ。）の番号その他財務省令で定める事項（以下この項において「番号等」という。）の提供を求められたときは、政令で定めるところにより、当該調書を提出すべき者に対し、当該振替機関が保有する当該加入者の番号等を提供するものとする。 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 When a book-entry transfer institution is requested, by a person required to submit a record to a district director under the national tax laws (limited to an issuer of shares, etc. or an account management institution), to provide the identification number and other matters specified by Ministry of Finance Order (referred to as the "identification number, etc." in this paragraph) of a participant of that book-entry transfer institution or of its subordinate institution (limited to a person holding rights in the shares, etc. or a participant of that account management institution; the same applies hereinafter in this paragraph), the book-entry transfer institution is to provide, pursuant to the provisions of Cabinet Order, the identification number, etc. of the participant that it holds to the person required to submit the record. machine translation, not official --- ## Cites - art-74-13-4/par-1: この条 → 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-74-13-4/par-1: 次項 → 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-74-13-4/par-2: この項 → 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 住民基本台帳法 別表第一 — https://japanlaw.org/en/residential-basic-book-act/appdx-1 · https://japanlaw.org/l/342AC0000000081/appdx-1 - 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 - 国税通則法 第七十四条の十三の四第一項（振替機関の加入者情報の管理等） — 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 - 国税通則法 第七十四条の十三の四第二項（振替機関の加入者情報の管理等） — 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 - 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 - 所得税法施行規則 附則第八十七条第三項（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-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3 --- ## 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