# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四十六条 (Article 346)

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- 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: 第三百四十六条 (Article 346)（償還金等の受領者の告知等） — address `art-346`
- 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-346
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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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### 第三百四十六条（償還金等の受領者の告知等） — Notice, etc. by a Person Receiving Redemption Money or a Similar Asset
<sup>caption: machine translation, not official</sup>
<sup>art-346 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346</sup>

**第一項**  法第二百二十四条の三第四項第一号（償還金等の受領者の告知）に規定する政令で定める金銭その他の資産は、次に掲げるものとする。
<sup>art-346/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1</sup>
The money and other assets specified by Cabinet Order prescribed in Article 224-3, paragraph (4), item (i) (Notice by a Person Receiving Redemption Money or a Similar Asset) of the Act are to be the following:
<sup>machine translation, not official</sup>

  **一**  投資信託又は特定受益証券発行信託（以下この号及び第四項において「投資信託等」という。）の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭及び金銭以外の資産
  <sup>art-346/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1/item-1</sup>
  money and assets other than money delivered upon the termination (where the termination relates to a merger of trusts of the Investment Trust or Specified Trust That Issues Beneficiary Certificates, limited to a termination relating to a merger of trusts in which assets other than beneficial interests in the new trust resulting from that merger of trusts (excluding money and other assets delivered as consideration based on a purchase request by beneficiaries who oppose the merger of trusts) were delivered to beneficiaries of that trust) or partial cancellation of an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter referred to as an "Investment Trust, etc." in this item and paragraph (4));
  <sup>machine translation, not official</sup>

  **二**  特定受益証券発行信託に係る信託の分割（第五十八条第二項（投資信託等の収益の分配に係る収入金額）に規定する分割信託の受益者に同項に規定する承継信託の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法第百三条第六項（受益権取得請求）に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-346/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1/item-2</sup>
  money and assets other than money delivered by a trust split of a Specified Trust That Issues Beneficiary Certificates (limited to one in which assets other than beneficial interests in the successor trust prescribed in Article 58, paragraph (2) (Revenue Pertaining to Distribution of Proceeds of Investment Trusts, etc.) were delivered to beneficiaries of the split trust prescribed in that paragraph (excluding money and other assets delivered as consideration based on a request for acquisition of beneficial interests prescribed in Article 103, paragraph (6) (Request for Acquisition of Beneficial Interests) of the Trust Act to beneficiaries who oppose the trust split)).
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十四条の三第四項第一号に規定する政令で定める金額は、次の各号に掲げる金銭及び金銭以外の資産の区分に応じ当該各号に定める金額とする。
<sup>art-346/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-2</sup>
The amounts specified by Cabinet Order prescribed in Article 224-3, paragraph (4), item (i) of the Act are to be the amounts specified in the following items according to the categories of money and assets other than money listed in those items:
<sup>machine translation, not official</sup>

  **一**  前項第一号に掲げる金銭及び金銭以外の資産　当該金銭の額及び当該金銭以外の資産の価額の合計額のうち、第五十八条第一項の規定により利子所得又は配当所得の収入金額とされる金額
  <sup>art-346/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-2/item-1</sup>
  money and assets other than money listed in item (i) of the preceding paragraph: of the sum of the amount of that money and the value of those assets other than money, the amount that is treated as revenue of interest income or dividend income pursuant to the provisions of Article 58, paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  前項第二号に掲げる金銭及び金銭以外の資産　当該金銭の額及び当該金銭以外の資産の価額の合計額のうち、第五十八条第二項の規定により配当所得の収入金額とされる金額
  <sup>art-346/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-2/item-2</sup>
  money and assets other than money listed in item (ii) of the preceding paragraph: of the sum of the amount of that money and the value of those assets other than money, the amount that is treated as revenue of dividend income pursuant to the provisions of Article 58, paragraph (2).
  <sup>machine translation, not official</sup>

**第三項**  国内において法第二百二十四条の三第四項に規定する償還金等（以下この項及び次項において「償還金等」という。）の交付を受ける者（公共法人等を除く。次項において同じ。）は、当該償還金等につきその交付を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、同条第一項に規定する財務省令で定める場所。以下この項において同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者又は第五項の規定により読み替えられた第三百四十二条第四項（株式等の譲渡の対価の受領者の告知）の規定に該当する者にあつては、氏名又は名称及び住所）を、その償還金等の法第二百二十四条の三第四項の規定により読み替えられた同条第一項に規定する交付者に告知しなければならない。
<sup>art-346/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3</sup>
A recipient, in Japan, of the redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Act (hereinafter referred to as "redemption money or a similar asset" in this paragraph and the following paragraph) (excluding public corporations, etc.; the same applies in the following paragraph) must, by the time of becoming entitled to receive the delivery of that redemption money or similar asset, and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as read pursuant to the provisions of paragraph (5), the name or title and address), to the deliverer, prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article, of that redemption money or similar asset.
<sup>machine translation, not official</sup>

**第四項**  償還金等の交付を受ける者が、当該償還金等の交付の基因となつた投資信託等の受益権、法第二百二十四条の三第四項第三号の社債的受益権若しくは公社債又は同項第四号に規定する分離利子公社債につき、第三百三十六条第二項第一号から第四号まで（預貯金、株式等に係る利子、配当等の受領者の告知）に掲げる場合若しくは第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する場合に該当する場合又は当該償還金等とともに交付を受ける金銭その他の資産で法第二十三条第一項（利子所得）に規定する利子等若しくは法第二十四条第一項（配当所得）に規定する配当等に該当するものの受領につき、第三百三十六条第一項の規定による告知をした場合（同条第二項の規定により同条第一項の告知をしたものとみなされる場合を含む。）若しくは第三百三十九条第一項の規定による告知書を提出した場合（同条第三項の規定により同条第一項の告知書の提出があつたものとみなされる場合を含む。）には、その者は、当該償還金等につき前項の告知をしたものとみなす。
<sup>art-346/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-4</sup>
Where a recipient of redemption money or a similar asset has, with regard to the beneficial interests of the Investment Trust, etc. that gave rise to the delivery of that redemption money or similar asset, the bond-type beneficial interests under Article 224-3, paragraph (4), item (iii) of the Act, the public and corporate bonds, or the separated-interest public and corporate bonds prescribed in item (iv) of that paragraph, fallen under the case listed in Article 336, paragraph (2), items (i) through (iv) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) or the case prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds), or has, with regard to receipt of money or other assets delivered together with that redemption money or similar asset that fall under interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, given notice under the provisions of Article 336, paragraph (1) (including a case where notice under paragraph (1) of that Article is deemed to have been given pursuant to the provisions of paragraph (2) of that Article) or submitted a paper-based notice under the provisions of Article 339, paragraph (1) (including a case where the paper-based notice under paragraph (1) of that Article is deemed to have been submitted pursuant to the provisions of paragraph (3) of that Article), that person is deemed to have given the notice under the preceding paragraph with regard to that redemption money or similar asset.
<sup>machine translation, not official</sup>

**第五項**  第三百四十二条第四項の規定は法第二百二十四条の三第四項の規定により読み替えられた同条第一項に規定する政令で定める者について、第三百四十二条第五項の規定は法第二百二十四条の三第四項の規定により読み替えられた同条第一項に規定する償還金等の交付をする者に準ずる者として政令で定めるものについて、それぞれ準用する。この場合において、第三百四十二条第四項中「株式等の譲渡の対価の同項に規定する支払者」とあるのは「第三百四十六条第三項（償還金等の受領者の告知等）に規定する償還金等の同項に規定する交付者」と、「株式等の譲渡の対価の支払」とあるのは「償還金等の交付」と、「次条第二項」とあるのは「同条第六項の規定により読み替えられた次条第二項」と、「次条第四項」とあるのは「第三百四十六条第六項において準用する次条第四項」と、「その支払」とあるのは「その交付」と読み替えるものとする。
<sup>art-346/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-5</sup>
The provisions of Article 342, paragraph (4) apply mutatis mutandis to the persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article, and the provisions of Article 342, paragraph (5) apply mutatis mutandis to the persons specified by Cabinet Order as equivalent to the persons who deliver the redemption money or a similar asset prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article. In this case, in Article 342, paragraph (4), the phrase "the payer prescribed in that paragraph of the consideration for the transfer of shares, etc." is deemed to be replaced with "the deliverer, prescribed in that paragraph, of the redemption money or a similar asset prescribed in Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset)", the phrase "payment of that consideration for the transfer of shares, etc." with "delivery of that redemption money or a similar asset", the phrase "paragraph (2) of the following Article" with "paragraph (2) of the following Article as read pursuant to the provisions of Article 346, paragraph (6)", the phrase "paragraph (4) of the following Article" with "paragraph (4) of the following Article as applied mutatis mutandis pursuant to Article 346, paragraph (6)", and the phrase "persons who receive payment" with "persons who receive delivery".
<sup>machine translation, not official</sup>

**第六項**  第三百四十三条（第三項を除く。）（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は第三項に規定する交付を受ける者が同項の告知をする場合について、第三百四十四条（株式等の譲渡の対価の支払者の確認等）の規定は同項の告知があつた場合について、それぞれ準用する。この場合において、第三百四十三条第一項中「株式等の譲渡の対価につき支払」とあるのは「第三百四十六条第三項（償還金等の受領者の告知等）に規定する償還金等（以下この条及び次条において「償還金等」という。）の交付」と、「前条」とあるのは「同項」と、「当該対価の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の告知）に規定する支払者」とあるのは「当該償還金等の同項に規定する交付者」と、「「支払者」」とあるのは「「交付者」」と、同条第二項中「第二百二十四条の三第一項」とあるのは「第二百二十四条の三第四項（償還金等の受領者の告知）の規定により読み替えられた同条第一項」と、同条第四項及び第五項中「株式等の譲渡の対価につき支払」とあるのは「償還金等の交付」と、「当該対価の支払者」とあるのは「当該償還金等の交付者」と、「前条」とあるのは「第三百四十六条第三項」と、「その支払」とあるのは「その交付」と、第三百四十四条第一項中「株式等の譲渡の対価の支払者は、第三百四十二条（株式等の譲渡の対価の受領者の告知）」とあるのは「償還金等の交付者は、第三百四十六条第三項（償還金等の受領者の告知等）」と、「、番号既告知者又は第三百四十二条第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）」とあるのは「又は第三百四十六条第五項において準用する第三百四十二条第四項（株式等の譲渡の対価の受領者の告知）の規定に該当する者」と、「書類若しくは住所等変更確認書類」とあるのは「書類」と、同条第二項中「株式等の譲渡の対価の支払者」とあるのは「償還金等の交付者」と読み替えるものとする。
<sup>art-346/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-6</sup>
The provisions of Article 343 (excluding paragraph (3)) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the recipient prescribed in paragraph (3) gives the notice under that paragraph, and the provisions of Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the notice under that paragraph has been given. In this case, in Article 343, paragraph (1), the phrase "payment of the consideration for the transfer of shares, etc." is deemed to be replaced with "delivery of redemption money or a similar asset prescribed in Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) (hereinafter referred to as “redemption money or a similar asset” in this Article and the following Article)", the phrase "the preceding Article" with "that paragraph", the phrase "the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act of that consideration" with "the deliverer, prescribed in that paragraph, of that redemption money or a similar asset", and the phrase "referred to as the “payer”" with "referred to as the “deliverer”"; in paragraph (2) of that Article, the phrase "Article 224-3, paragraph (1) of the Act" with "Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of Article 224-3, paragraph (4) (Notice by a Person Receiving Redemption Money or a Similar Asset) of the Act"; in paragraphs (4) and (5) of that Article, the phrase "payment of the consideration for the transfer of shares, etc." with "delivery of redemption money or a similar asset", the phrase "the payer of that consideration" with "the deliverer of that redemption money or a similar asset", the phrase "the preceding Article" with "Article 346, paragraph (3)", and the phrase "receiving payment" with "receiving delivery"; and in Article 344, paragraph (1), the phrase "Article 342 (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.), the payer of the consideration for the transfer of shares, etc." with "Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset), the deliverer of redemption money or a similar asset", the phrase "a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 342, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice)" with "or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 346, paragraph (5)", and the phrase "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc." with "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article", and in paragraph (2) of that Article, the phrase "payer of the consideration for the transfer of shares, etc." with "deliverer of redemption money or a similar asset".
<sup>machine translation, not official</sup>

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## Cites
- art-346/par-1: 法第二百二十四条の三第四項第一号 → 所得税法 第二百二十四条の三第四項第一号 (Article 224-3, paragraph (4), item (i)), art-224-3/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-346/par-1/item-1: この号 → 所得税法施行令 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1/item-1
- art-346/par-1/item-1: 第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-4
- art-346/par-1/item-2: 第五十八条第二項 → 所得税法施行令 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-58/par-2
- art-346/par-1/item-2: 信託法第百三条第六項 → e-Gov law 418AC0000000108, 第百三条第六項 (Article 103, paragraph (6)), art-103/par-6 — not held in this collection
- art-346/par-2: 法第二百二十四条の三第四項第一号 → 所得税法 第二百二十四条の三第四項第一号 (Article 224-3, paragraph (4), item (i)), art-224-3/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-346/par-2/item-1: 前項第一号 → 所得税法施行令 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1/item-1
- art-346/par-2/item-1: 第五十八条第一項 → 所得税法施行令 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-58/par-1
- art-346/par-2/item-2: 前項第二号 → 所得税法施行令 第三百四十六条第一項第二号 (Article 346, paragraph (1), item (ii)), art-346/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1/item-2
- art-346/par-2/item-2: 第五十八条第二項 → 所得税法施行令 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-58/par-2
- art-346/par-3: 法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/ja/income-tax-act/art-224-3/par-4 (e-Gov law ID 340AC0000000033)
- art-346/par-3: この項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3
- art-346/par-3: 次項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-4
- art-346/par-3: 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/ja/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-3: 第五項 → 所得税法施行令 第三百四十六条第五項 (Article 346, paragraph (5)), art-346/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-5
- art-346/par-3: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4
- art-346/par-4: 法第二百二十四条の三第四項第三号 → 所得税法 第二百二十四条の三第四項第三号 (Article 224-3, paragraph (4), item (iii)), art-224-3/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 同項第四号 → 所得税法 第二百二十四条の三第四項第四号 (Article 224-3, paragraph (4), item (iv)), art-224-3/par-4/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-4 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-1
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第二号 (Article 336, paragraph (2), item (ii)), art-336/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-2
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第三号 (Article 336, paragraph (2), item (iii)), art-336/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-3
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第四号 (Article 336, paragraph (2), item (iv)), art-336/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-4
- art-346/par-4: 第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3
- art-346/par-4: 法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1
- art-346/par-4: 同条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2
- art-346/par-4: 第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1
- art-346/par-4: 前項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3
- art-346/par-5: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4
- art-346/par-5: 法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/ja/income-tax-act/art-224-3/par-4 (e-Gov law ID 340AC0000000033)
- art-346/par-5: 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/ja/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-5: 第三百四十二条第五項 → 所得税法施行令 第三百四十二条第五項 (Article 342, paragraph (5)), art-342/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-5
- art-346/par-5: 第三百四十六条第三項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3
- art-346/par-5: 次条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-2
- art-346/par-5: 同条第六項 → 所得税法施行令 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-6
- art-346/par-5: 次条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-4
- art-346/par-6: 第三百四十三条 → 所得税法施行令 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343
- art-346/par-6: 第三項 → 所得税法施行令 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-3
- art-346/par-6: 第三項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3
- art-346/par-6: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344
- art-346/par-6: 第三百四十三条第一項 → 所得税法施行令 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-1
- art-346/par-6: 前条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342
- art-346/par-6: 法第二百二十四条の三第一項 → 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/ja/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-6: 同条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-2
- art-346/par-6: 同条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-4
- art-346/par-6: 第五項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-5
- art-346/par-6: 第三百四十四条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344/par-1
- art-346/par-6: 第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-3
- art-346/par-6: 第三百四十六条第五項 → 所得税法施行令 第三百四十六条第五項 (Article 346, paragraph (5)), art-346/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-5
- art-346/par-6: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4
- art-346/par-6: 同条第二項 → 所得税法施行令 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344/par-2

## Cited by

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

- 所得税法施行令 第三百四十六条第一項第一号（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1/item-1
- 所得税法施行令 第三百四十六条第二項第一号（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-2/item-1
- 所得税法施行令 第三百四十六条第二項第二号（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-2/item-2
- 所得税法施行令 第三百四十六条第三項（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3
- 所得税法施行令 第三百四十六条第四項（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-4
- 所得税法施行令 第三百四十六条第五項（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-5
- 所得税法施行令 第三百四十六条第六項（償還金等の受領者の告知等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-6
- 所得税法施行令 附則第二条第二項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-2
- 所得税法施行令 附則第二条第三項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-3
- 所得税法施行令 附則第十九条第一項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-1
- 所得税法施行令 附則第十九条第二項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-2
- 所得税法施行令 附則第十九条第三項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-3
- 所得税法施行令 附則第十九条第六項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-6
- 所得税法施行令 附則第十九条第七項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-7
- 所得税法施行令 附則第十九条第八項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-8
- 所得税法施行令 附則第二十三条第一項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-1
- 所得税法施行令 附則第二十三条第二項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-2
- 所得税法施行令 附則第二十三条第三項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-3
- 所得税法施行令 附則第二十三条第四項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-4
- 所得税法施行令 附則第十条第一項（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-10/par-1
- 所得税法施行令 附則第六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2
- 所得税法施行令 附則第七条第二項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2
- 所得税法施行令 附則第七条第三項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-3
- 所得税法施行令 附則第十一条第一項（償還金等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-11/par-1
- 所得税法施行令 附則第十一条第二項（償還金等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-11/par-2
- 所得税法施行規則 第八十一条の二十九第一項（償還金等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二十九第二項（償還金等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二十九第三項（償還金等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の三十第一項（償還金等の受領者の申請により作成する帳簿の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の三十一第一項（償還金等の交付者の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-31/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第七条第七項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-7 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第五十六条第一項（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-56/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第六十九条第三項第三号（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第六十九条第三項第四号（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-4 (e-Gov law ID 340M50000040011)

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## 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-20261106T173921-088, 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-20261106T173921-088, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-089, 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-20261106T173921-089, 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