# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百条 (Article 300)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第三百条 (Article 300)（信託財産に係る利子等の課税の特例） — address `art-300`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

---

### 第三百条（信託財産に係る利子等の課税の特例） — Special Provisions on Taxation of Interest and Similar Income from Trust Property
<sup>caption: machine translation, not official</sup>
<sup>art-300 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300</sup>

    **第一項**  法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する外国の法令により課される所得税に相当する税で政令で定めるものは、外国の法令に基づき同項の信託財産につき課される税で、法第二百十二条（源泉徴収義務）の規定による源泉徴収に係る所得税に相当するもの（以下この項、第三項及び第九項において「外国所得税」という。）のうち、当該外国所得税の課せられた収益を分配するとしたならば当該収益の分配につき法第百八十一条（源泉徴収義務）又は第二百十二条の規定により所得税を徴収されるべきこととなるものに対応する部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）とする。
    <sup>art-300/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1</sup>
    The tax equivalent to the income tax imposed under the laws and regulations of a foreign country prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, which is specified by Cabinet Order, is to be, out of the tax imposed under the laws and regulations of a foreign country on the trust property set forth in that paragraph that is equivalent to the income tax pertaining to the withholding under the provisions of Article 212 (Obligation to Withhold Taxes) of the Act (hereinafter in this paragraph, paragraph (3), and paragraph (9) referred to as "foreign income tax"), the portion corresponding to the foreign income tax for which, if the proceeds on which that foreign income tax was imposed were distributed, income tax would be required to be collected on that distribution of proceeds pursuant to the provisions of Article 181 (Obligation to Withhold Taxes) or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act).
    <sup>machine translation, not official</sup>

    **第二項**  法第百七十六条第三項の規定により控除する所得税の額は、内国法人が集団投資信託（同項に規定する集団投資信託をいう。以下この条において同じ。）の同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で財務省令で定めるもの（以下この項及び第九項において「受託者取得目的証券投資信託」という。）に係るものである場合には、信託財産を当該受託者取得目的証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託（第九項において「受益権投資目的証券投資信託」という。）の収益の分配とする。）につき法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
    <sup>art-300/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2</sup>
    The amount of income tax to be deducted pursuant to the provisions of Article 176, paragraph (3) of the Act is to be deducted from the amount of income tax to be collected and paid, when a Domestic Corporation collects income tax pursuant to the provisions of Article 181 or Article 212 of the Act on a distribution of proceeds prescribed in that paragraph of a group investment trust (meaning a group investment trust prescribed in that paragraph; the same applies hereinafter in this Article) (limited to a distribution corresponding to the calculation period of the distribution of proceeds that includes the day on which that income tax was paid, and, where the trust property pertaining to that payment pertains to a Securities Investment Trust for acquisition by a trustee (meaning a Securities Investment Trust specified by Ministry of Finance Order the purpose of which is to have the trustee of another Securities Investment Trust acquire its beneficial interests; hereinafter in this paragraph and paragraph (9) so referred to), the distribution of proceeds is to be that of a Securities Investment Trust investing in beneficial interests (meaning a Securities Investment Trust, other than a Bond Investment Trust, the purpose of which is to manage trust property as investment in the beneficial interests of that Securities Investment Trust for acquisition by a trustee; so referred to in paragraph (9))).
    <sup>machine translation, not official</sup>

    **第三項**  前項の場合において、法第百七十六条第三項の規定により控除する所得税の額のうちに同項の規定により控除する外国所得税の額があるときは、まず当該外国所得税以外の当該所得税の額を集団投資信託の前項に規定する収益の分配に係る所得税の額から控除し、次に当該外国所得税の額を当該収益の分配に係る所得税の額から控除するものとする。
    <sup>art-300/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-3</sup>
    In the case referred to in the preceding paragraph, if, within the amount of income tax to be deducted pursuant to the provisions of Article 176, paragraph (3) of the Act, there is an amount of foreign income tax to be deducted pursuant to the provisions of that paragraph, the amount of that income tax other than that foreign income tax is first to be deducted from the amount of income tax pertaining to the group investment trust's distribution of proceeds prescribed in the preceding paragraph, and the amount of that foreign income tax is then to be deducted from the amount of income tax pertaining to that distribution of proceeds.
    <sup>machine translation, not official</sup>

    **第四項**  法第百七十六条第三項の規定の適用がある場合における第二百六十四条（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額）（第二百九十三条（申告、納付及び還付）において準用する場合を含む。）の規定の適用については、第二百六十四条中「の金額」とあるのは、「の金額及び集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この条において同じ。）の第三百条第二項（信託財産に係る利子等の課税の特例）に規定する収益の分配（法第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するもの、租税特別措置法第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等並びに同法第八条の五第一項（確定申告を要しない配当所得等）の規定の適用を受けた同項に規定する利子等及び配当等を除く。以下この条において同じ。）に係る控除外国所得税の額（法第百七十六条第三項の規定により当該集団投資信託の第三百条第二項に規定する収益の分配に係る所得税の額から控除すべき同条第一項に規定する外国所得税の額に、当該集団投資信託の同条第二項に規定する収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条の規定により所得税を徴収されるべきこととなる部分に限り、法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。以下この条において同じ。）の額の総額のうちに支払を受けた収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）をいう。）」とする。
    <sup>art-300/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-4</sup>
    With regard to the application of Article 264 (Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income) (including as applied mutatis mutandis pursuant to Article 293 (Filing of Returns, Payment and Refunds)) in a case where the provisions of Article 176, paragraph (3) of the Act apply, the phrase "the amount" in Article 264 is deemed to be replaced with "the amount and the amount of deducted foreign income tax pertaining to a distribution of proceeds prescribed in Article 300, paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this Article) (excluding what falls under the domestic source income set forth in Article 170 (Tax Rates for Income Taxes under Separate Taxation) of the Act to which the provisions of that Article have been applied, the general interest and similar income prescribed in Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied, and the interest and similar income and dividends and similar income prescribed in Article 8-5, paragraph (1) (Dividend Income, etc. for Which No Final Return Is Required) of that Act to which the provisions of that paragraph have been applied; the same applies hereinafter in this Article) (meaning the amount calculated by multiplying the amount of foreign income tax prescribed in paragraph (1) of Article 300 that is to be deducted, pursuant to the provisions of Article 176, paragraph (3) of the Act, from the amount of income tax pertaining to the distribution of proceeds prescribed in Article 300, paragraph (2) of that group investment trust, by the ratio that the amount of the distribution of proceeds received bears to the total amount of the distribution of proceeds prescribed in paragraph (2) of that Article of that group investment trust (limited to the portion for which income tax is to be collected pursuant to the provisions of Article 181 (Obligation to Withhold Taxes) or Article 212 of the Act, and excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act; the same applies hereinafter in this Article) (or, where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, as calculated without the deduction under the provisions of Article 176, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in paragraph (9) of Article 300 of the group investment trust pertaining to that distribution of proceeds, as calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio))".
    <sup>machine translation, not official</sup>

    **第五項**  集団投資信託を引き受けた内国法人は、当該集団投資信託の信託財産について法第百七十六条第三項に規定する所得税を課された場合には、財務省令で定めるところにより、当該所得税の額を課されたことを証する書類その他財務省令で定める書類を保存しなければならない。
    <sup>art-300/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-5</sup>
    A Domestic Corporation that has undertaken a group investment trust must, where income tax prescribed in Article 176, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, preserve, as provided by Ministry of Finance Order, documents certifying that the amount of income tax has been imposed and other documents specified by Ministry of Finance Order.
    <sup>machine translation, not official</sup>

    **第六項**  集団投資信託を引き受けた内国法人（法第二百二十七条（信託の計算書）に規定する信託の受託者及び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）に規定する利子等又は配当等の支払を受ける者に該当する者（以下第八項までにおいて「準支払者」という。）を含む。）は、個人に対して国内において当該集団投資信託の収益の分配（租税特別措置法第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等を除く。以下この項及び次項において同じ。）の支払をする場合において、その支払の確定した収益の分配に係る通知外国所得税の額があるときは、当該通知外国所得税の額その他の財務省令で定める事項を、その支払の確定した日（無記名の投資信託又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係る通知については、その支払をした日）から一月以内（準支払者が通知する場合には、四十五日以内）に、当該個人に対し、書面により通知しなければならない。
    <sup>art-300/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6</sup>
    A Domestic Corporation that has undertaken a group investment trust (including a trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act and a person who falls under a person receiving payment of interest and similar income or dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act (hereinafter referred to as a "quasi-payer" through paragraph (8))) must, where it pays in Japan to an individual a distribution of proceeds of that group investment trust (excluding the general interest and similar income prescribed in Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied; the same applies hereinafter in this paragraph and the following paragraph) and there is an amount of notified foreign income tax pertaining to the distribution of proceeds the payment of which has been finalized, notify that individual in writing of the amount of the notified foreign income tax and other matters specified by Ministry of Finance Order within one month from the day on which the payment was finalized (for a notice pertaining to a distribution of proceeds on bearer beneficiary certificates of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which the payment was made) (within 45 days in the case where a quasi-payer gives the notice).
    <sup>machine translation, not official</sup>

    **第七項**  前項に規定する内国法人は、同項の書面を同一の者に対してその年中に支払つた収益の分配の額の合計額で作成する場合には、同項の規定にかかわらず、当該収益の分配に係る通知外国所得税の額その他の財務省令で定める事項を、同項に規定する支払の確定した日の属する年の翌年一月三十一日（準支払者が通知する場合には、同年二月十五日）までに、同項の個人に対し、書面により通知しなければならない。
    <sup>art-300/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7</sup>
    A Domestic Corporation prescribed in the preceding paragraph that prepares the written notice referred to in that paragraph on the basis of the total amount of distributions of proceeds paid to the same person during the year must, notwithstanding the provisions of that paragraph, notify the individual referred to in that paragraph in writing of the amount of notified foreign income tax pertaining to those distributions of proceeds and other matters specified by Ministry of Finance Order by January 31 of the year following the year that includes the day on which the payment was finalized as prescribed in that paragraph (by February 15 of the same year in the case where a quasi-payer gives the notice).
    <sup>machine translation, not official</sup>

    **第八項**  集団投資信託を引き受けた内国法人（準支払者を含む。）は、法人に対して国内において当該集団投資信託の収益の分配の支払をする場合において、その支払の確定した収益の分配に係る通知外国所得税の額があるときは、当該通知外国所得税の額その他の財務省令で定める事項を、その支払の確定した日（無記名の投資信託又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係る通知については、その支払をした日）から一月以内（準支払者が通知する場合には、四十五日以内）に、当該法人に対し、書面により通知しなければならない。
    <sup>art-300/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8</sup>
    A Domestic Corporation that has undertaken a group investment trust (including a quasi-payer) must, where it pays in Japan to a corporation a distribution of proceeds of that group investment trust and there is an amount of notified foreign income tax pertaining to the distribution of proceeds the payment of which has been finalized, notify that corporation in writing of the amount of the notified foreign income tax and other matters specified by Ministry of Finance Order within one month from the day on which the payment was finalized (for a notice pertaining to a distribution of proceeds on bearer beneficiary certificates of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which the payment was made) (within 45 days in the case where a quasi-payer gives the notice).
    <sup>machine translation, not official</sup>

    **第九項**  前三項に規定する通知外国所得税の額とは、法第百七十六条第三項の規定により前三項の集団投資信託の第二項に規定する収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該集団投資信託の同項に規定する収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この項において同じ。）の額の総額のうちに前三項の個人又は法人が支払を受けた収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の信託財産（当該集団投資信託が受益権投資目的証券投資信託である場合には、当該受益権投資目的証券投資信託に係る受託者取得目的証券投資信託の信託財産。以下この項において同じ。）において運用する外貨建資産（外国通貨で表示される株式、債券その他の資産をいう。）の額が当該信託財産の総額のうちに占める割合（以下この項において「外貨建資産割合」という。）を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）をいう。
    <sup>art-300/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9</sup>
    The amount of notified foreign income tax prescribed in the preceding three paragraphs means the amount calculated by multiplying the amount of foreign income tax to be deducted, pursuant to the provisions of Article 176, paragraph (3) of the Act, from the amount of income tax pertaining to the distribution of proceeds prescribed in paragraph (2) of the group investment trust set forth in the preceding three paragraphs, by the ratio that the amount of the distribution of proceeds received by the individual or corporation set forth in the preceding three paragraphs bears to the total amount of the distribution of proceeds prescribed in that paragraph of that group investment trust (limited to the portion for which income tax is to be collected pursuant to the provisions of Article 181 or Article 212 of the Act, and excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act; the same applies hereinafter in this paragraph) (or, where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, as calculated without the deduction under the provisions of Article 176, paragraph (3) of the Act, by the ratio that the amount of assets denominated in foreign currency (meaning shares, bonds, and other assets expressed in foreign currency) managed in the trust property of the group investment trust pertaining to that distribution of proceeds (where that group investment trust is a Securities Investment Trust investing in beneficial interests, the trust property of the Securities Investment Trust for acquisition by a trustee pertaining to that Securities Investment Trust investing in beneficial interests; the same applies hereinafter in this paragraph), as calculated on the last day of the calculation period of that distribution of proceeds, bears to the total amount of that trust property (hereinafter in this paragraph referred to as the "foreign currency asset ratio"), the amount calculated by multiplying by that foreign currency asset ratio).
    <sup>machine translation, not official</sup>

    **第十項**  第六項から第八項までに規定する内国法人は、これらの規定の書面による通知に代えて、これらの規定の個人又は法人の承諾を得て、当該書面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。第十二項及び第十三項において同じ。）により提供することができる。ただし、当該個人又は法人の請求があるときは、当該個人又は法人に対し、当該書面により通知しなければならない。
    <sup>art-300/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10</sup>
    A Domestic Corporation prescribed in paragraphs (6) through (8) may, in lieu of the notice in writing under those provisions, with the consent of the individual or corporation referred to in those provisions, provide the matters to be stated in that written notice by electronic or magnetic means (meaning a method using an electronic data processing system or any other method utilizing information and communications technology that is specified by Ministry of Finance Order; the same applies in paragraphs (12) and (13)); provided, however, that when so requested by that individual or corporation, it must notify that individual or corporation in writing.
    <sup>machine translation, not official</sup>

    **第十一項**  前項本文の場合において、同項に規定する内国法人は、第六項から第八項までの規定による通知をしたものとみなす。
    <sup>art-300/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-11</sup>
    In the case of the main clause of the preceding paragraph, the Domestic Corporation prescribed in that paragraph is deemed to have given the notice under the provisions of paragraphs (6) through (8).
    <sup>machine translation, not official</sup>

    **第十二項**  第十項に規定する内国法人は、同項本文の規定により書面に記載すべき事項を同項の個人又は法人に対し提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該個人又は法人に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
    <sup>art-300/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12</sup>
    A Domestic Corporation prescribed in paragraph (10) must, when intending to provide to the individual or corporation referred to in that paragraph the matters to be stated in writing pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate to that individual or corporation in advance the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
    <sup>machine translation, not official</sup>

    **第十三項**  前項の規定による承諾を得た同項に規定する内国法人は、同項の個人又は法人から書面又は電磁的方法により第十項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該個人又は法人に対し、同項の書面に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該個人又は法人が再び前項の規定による承諾をした場合は、この限りでない。
    <sup>art-300/par-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13</sup>
    A Domestic Corporation prescribed in the preceding paragraph that has obtained consent pursuant to the provisions of that paragraph must not, where the individual or corporation referred to in that paragraph has notified it in writing or by electronic or magnetic means that the individual or corporation will not receive provision by electronic or magnetic means pursuant to the provisions of the main clause of paragraph (10), provide to that individual or corporation by electronic or magnetic means the matters to be stated in the written notice referred to in that paragraph; provided, however, that this does not apply where that individual or corporation has again given consent pursuant to the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第十四項**  第六項から第八項までに規定する収益の分配の支払をするこれらの規定に規定する内国法人並びに当該収益の分配の支払を受けるこれらの規定の個人及び法人については、法第二百二十五条第二項（支払調書及び支払通知書）又は租税特別措置法第八条の四第四項から第七項まで（上場株式等に係る配当所得等の課税の特例）の規定のうち当該収益の分配に係る部分の規定の適用がある場合には、第六項から前項までの規定のうち当該適用を受けた収益の分配に係る部分の規定は、適用しない。
    <sup>art-300/par-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-14</sup>
    With regard to a Domestic Corporation prescribed in paragraphs (6) through (8) that pays a distribution of proceeds prescribed in those provisions, and the individuals and corporations prescribed in those provisions that receive payment of that distribution of proceeds, where the provisions of Article 225, paragraph (2) (Payment Reports and Notice of Payment) of the Act or Article 8-4, paragraphs (4) through (7) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation apply to the part concerning that distribution of proceeds, the provisions of paragraphs (6) through (13) do not apply to the part concerning the distribution of proceeds to which that application is subject.
    <sup>machine translation, not official</sup>

---

## Cites
- art-300/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-300/par-1: 法第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-300/par-1: この項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1
- art-300/par-1: 第三項 → 所得税法施行令 第三百条第三項 (Article 300, paragraph (3)), art-300/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-3
- art-300/par-1: 第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9
- art-300/par-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-300/par-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-300/par-2: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-300/par-2: この条 → 所得税法施行令 第三百条 (Article 300), art-300 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300
- art-300/par-2: この項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2
- art-300/par-2: 第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9
- art-300/par-2: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-300/par-2: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-300/par-3: 前項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2
- art-300/par-3: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-300/par-4: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-300/par-4: 第二百六十四条 → 所得税法施行令 第二百六十四条 (Article 264), art-264 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-264
- art-300/par-4: 第二百九十三条 → 所得税法施行令 第二百九十三条 (Article 293), art-293 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-293
- art-300/par-4: 第三百条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2
- art-300/par-4: 法第百七十条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/ja/income-tax-act/art-170 (e-Gov law ID 340AC0000000033)
- art-300/par-4: 租税特別措置法第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 (e-Gov law ID 332AC0000000026)
- art-300/par-4: 同法第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 (e-Gov law ID 332AC0000000026)
- art-300/par-4: 同条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1
- art-300/par-4: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-300/par-4: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-300/par-4: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-300/par-4: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9
- art-300/par-5: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-300/par-6: 法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 (e-Gov law ID 340AC0000000033)
- art-300/par-6: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 (e-Gov law ID 340AC0000000033)
- art-300/par-6: 第八項 → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8
- art-300/par-6: 租税特別措置法第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 (e-Gov law ID 332AC0000000026)
- art-300/par-6: この項 → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- art-300/par-6: 次項 → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7
- art-300/par-7: 前項 → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- art-300/par-9: 前三項 → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- art-300/par-9: 前三項 → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7
- art-300/par-9: 前三項 → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8
- art-300/par-9: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033)
- art-300/par-9: 第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2
- art-300/par-9: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033)
- art-300/par-9: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033)
- art-300/par-9: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-300/par-9: この項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9
- art-300/par-10: 第六項から第八項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- art-300/par-10: 第六項から第八項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7
- art-300/par-10: 第六項から第八項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8
- art-300/par-10: 第十二項 → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12
- art-300/par-10: 第十三項 → 所得税法施行令 第三百条第十三項 (Article 300, paragraph (13)), art-300/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13
- art-300/par-11: 前項 → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10
- art-300/par-11: 第六項から第八項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- art-300/par-11: 第六項から第八項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7
- art-300/par-11: 第六項から第八項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8
- art-300/par-12: 第十項 → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10
- art-300/par-13: 前項 → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12
- art-300/par-13: 第十項 → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10
- art-300/par-14: 第六項から第八項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- art-300/par-14: 第六項から第八項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7
- art-300/par-14: 第六項から第八項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8
- art-300/par-14: 法第二百二十五条第二項 → 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/ja/income-tax-act/art-225/par-2 (e-Gov law ID 340AC0000000033)
- art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-4 (e-Gov law ID 332AC0000000026)
- art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-5 (e-Gov law ID 332AC0000000026)
- art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-6 (e-Gov law ID 332AC0000000026)
- art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第七項 (Article 8-4, paragraph (7)), art-8-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-7 (e-Gov law ID 332AC0000000026)
- art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10
- art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十一項 (Article 300, paragraph (11)), art-300/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-11
- art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12
- art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十三項 (Article 300, paragraph (13)), art-300/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13
- art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9

## Cited by

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

- 所得税法施行令 第二百二十条の二第一項第一号（分配時調整外国税相当額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-220-2/par-1/item-1
- 所得税法施行令 第二百九十二条の六の二第一項第一号（非居住者に係る分配時調整外国税相当額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292-6-2/par-1/item-1
- 所得税法施行令 第三百条第一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1
- 所得税法施行令 第三百条第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2
- 所得税法施行令 第三百条第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-3
- 所得税法施行令 第三百条第四項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-4
- 所得税法施行令 第三百条第六項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6
- 所得税法施行令 第三百条第七項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7
- 所得税法施行令 第三百条第九項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9
- 所得税法施行令 第三百条第十項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10
- 所得税法施行令 第三百条第十一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-11
- 所得税法施行令 第三百条第十二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12
- 所得税法施行令 第三百条第十三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13
- 所得税法施行令 第三百条第十四項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-14
- 所得税法施行令 第三百六条の二第一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-1
- 所得税法施行令 第三百六条の二第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-2
- 所得税法施行令 第三百六条の二第七項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7
- 所得税法施行令 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3472-227/par-5
- 所得税法施行令 附則第二十四条第八項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-8
- 所得税法施行令 附則第十八条第一項（内国法人が引き受けた投資信託等の信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-18/par-1
- 所得税法施行令 附則第八条第一項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-8/par-1
- 所得税法施行規則 第四十条の十第一項第一号（分配時調整外国税相当額控除を受けるための添付書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-10/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第一項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第二項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第三項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第四項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第四項第九号（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-4/item-9 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第五項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-5 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第六項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-6 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第七項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-7 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第八項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-8 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十二条の四第十項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-10 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十二条第一項第四号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十三条第一項第一号ニ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十三条第一項第二号ニ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-4 (e-Gov law ID 340M50000040011)

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-079, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-079, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06