# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十二条 (Article 352) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352. 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: 第三百五十二条 (Article 352)（不動産の貸付け等の支払調書を提出すべき不動産業者） — address `art-352` - 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-352 - 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. --- ### 第三百五十二条（不動産の貸付け等の支払調書を提出すべき不動産業者） — Real Estate Business Operators Required to Submit Payment Reports on Leasing, etc. of Real Property caption: machine translation, not official art-352 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352 **第一項** 法第二百二十五条第一項第九号（支払調書等）に規定する政令で定める不動産業者は、宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号（定義）に規定する宅地建物取引業を営む者のうち建物の貸借の代理又は媒介を主たる目的とする事業を営む者以外の者とする。 art-352/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352/par-1 The real estate business operators specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (ix) (Payment Reports and Notice of Payment) of the Act are, among persons who engage in Real Estate Brokerage prescribed in Article 2, item (ii) (Definitions) of the Real Estate Brokerage Act (Act No. 176 of 1952), persons other than those who operate a business whose main purpose is acting as agent for or intermediary in the leasing of buildings. machine translation, not official --- ## Cites - art-352/par-1: 法第二百二十五条第一項第九号 → 所得税法 第二百二十五条第一項第九号 (Article 225, paragraph (1), item (ix)), art-225/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-9 (e-Gov law ID 340AC0000000033) - art-352/par-1: 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号 → 宅地建物取引業法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/real-estate-brokerage-act/art-2/par-1/item-2 (e-Gov law ID 327AC1000000176) --- ## 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-20261106T173921-092, 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