# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十条の五 (Article 350-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5. 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: 第三百五十条の五 (Article 350-5)（商品先物取引業者等の確認等） — address `art-350-5` - 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-350-5 - 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. --- ### 第三百五十条の五（商品先物取引業者等の確認等） — Confirmation, etc. by a Futures Commission Merchant or Similar Party caption: machine translation, not official art-350-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5 **第一項** 商品先物取引業者等は、第三百五十条の三（先物取引の差金等決済をする者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百五十条の三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。）にあつては、氏名又は名称及び住所。以下この項及び次項において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。 art-350-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-1 Where notice has been given pursuant to the provisions of Article 350-3 (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract), the futures commission merchant or similar party must, except where it has made the confirmation under the provisions of paragraph (4) of the preceding Article, confirm whether the name or title, address and individual number or corporate number notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 350-3, 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), the name or title and address; the same applies hereinafter in this paragraph and the following paragraph) are the same as the name or title, address and individual number or corporate number stated or recorded in 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. or the electronic certificate for signature or similar record, that were presented or transmitted to it at the time of that notice. machine translation, not official **第二項** 商品先物取引業者等は、第三百五十条の三の規定による告知があつた場合において、当該告知をした者が前条第五項に規定する帳簿に記載されている者であるとき（同項ただし書に該当するときを除く。）は、前項の規定にかかわらず、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。 art-350-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-2 Where notice has been given pursuant to the provisions of Article 350-3, and the person who has given that notice is a person stated in the books prescribed in paragraph (5) of the preceding Article (excluding the case falling under the proviso to that paragraph), the futures commission merchant or similar party must, notwithstanding the provisions of the preceding paragraph, confirm whether the name or title, address and individual number or corporate number notified are the same as the name or title, address and individual number or corporate number stated in those books. machine translation, not official **第三項** 商品先物取引業者等は、前二項又は前条第四項の規定による確認をした場合には、財務省令で定めるところにより、これらの規定による確認に関する帳簿（これに類する帳簿又は書類を含む。）に、これらの規定による確認をした旨を明らかにし、かつ、これらの帳簿を保存しなければならない。 art-350-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-3 Where the futures commission merchant or similar party has made the confirmation under the provisions of the preceding two paragraphs or paragraph (4) of the preceding Article, it must, as provided by Ministry of Finance Order, make clear in the books relating to the confirmation under those provisions (including books or documents similar thereto) that the confirmation under those provisions has been made, and preserve those books. machine translation, not official --- ## Cites - art-350-5/par-1: 第三百五十条の三 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3 - art-350-5/par-1: 前条第四項 → 所得税法施行令 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-4 - art-350-5/par-1: 第三百五十条の三第三項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-3 - art-350-5/par-1: 前条第三項 → 所得税法施行令 第三百五十条の四第三項 (Article 350-4, paragraph (3)), art-350-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-3 - art-350-5/par-1: この項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-1 - art-350-5/par-1: 次項 → 所得税法施行令 第三百五十条の五第二項 (Article 350-5, paragraph (2)), art-350-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-2 - art-350-5/par-1: 前条第二項 → 所得税法施行令 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-2 - art-350-5/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-337/par-2 - art-350-5/par-2: 第三百五十条の三 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3 - art-350-5/par-2: 前条第五項 → 所得税法施行令 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-5 - art-350-5/par-2: 前項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-1 - art-350-5/par-3: 前二項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-1 - art-350-5/par-3: 前二項 → 所得税法施行令 第三百五十条の五第二項 (Article 350-5, paragraph (2)), art-350-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-2 - art-350-5/par-3: 前条第四項 → 所得税法施行令 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-4 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百五十条の三第一項（先物取引の差金等決済をする者の告知） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-1 - 所得税法施行令 第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-3 - 所得税法施行令 第三百五十条の五第一項（商品先物取引業者等の確認等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-1 - 所得税法施行令 第三百五十条の五第二項（商品先物取引業者等の確認等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-2 - 所得税法施行令 第三百五十条の五第三項（商品先物取引業者等の確認等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5/par-3 - 所得税法施行令 附則第二十五条第三項（先物取引の差金等決済をする者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-3 - 所得税法施行令 附則第十三条第一項（先物取引の差金等決済をする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-13/par-1 - 所得税法施行規則 第八十一条の三十六第十項（先物取引の差金等決済をする者の告知） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-10 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第八十一条の三十六第十一項（先物取引の差金等決済をする者の告知） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-11 (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-20261106T173921-090, 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