# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十二条の二 (Article 352-2)

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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: 第三百五十二条の二 (Article 352-2)（償還金等の支払調書の提出範囲） — address `art-352-2`
- 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-352-2
- 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.

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### 第三百五十二条の二（償還金等の支払調書の提出範囲） — Scope of Submission of Payment Reports on Redemption Money or a Similar Asset
<sup>caption: machine translation, not official</sup>
<sup>art-352-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2</sup>

**第一項**  法第二百二十五条第一項第十一号（支払調書及び支払通知書）に規定する政令で定める内国法人は、地方自治法第二百六十条の二第七項（地縁による団体）に規定する認可地縁団体、建物の区分所有等に関する法律第四十七条第二項（成立等）に規定する管理組合法人及び同法第六十六条（建物の区分所有に関する規定の準用）の規定により読み替えられた同項に規定する団地管理組合法人、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項（変更の登記）に規定する法人である政党等、密集市街地における防災街区の整備の促進に関する法律第百三十三条第一項（法人格）に規定する防災街区整備事業組合、特定非営利活動促進法第二条第二項（定義）に規定する特定非営利活動法人並びにマンションの再生等の円滑化に関する法律第五条第一項（マンション再生事業の施行）に規定するマンション再生組合、同法第百九条（マンション等売却事業の実施）に規定するマンション等売却組合、同法第百六十三条の二（マンション除却事業の実施）に規定するマンション除却組合及び同法第百六十四条（敷地分割事業の実施）に規定する敷地分割組合とする。
<sup>art-352-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2/par-1</sup>
The Domestic Corporations specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) (Payment Reports and Notice of Payment) of the Act are an authorized neighborhood association prescribed in Article 260-2, paragraph (7) (Neighborhood Associations) of the Local Autonomy Act; an incorporated management association prescribed in Article 47, paragraph (2) (Establishment) of the Act on Building Unit Ownership and an incorporated housing complex management association prescribed in that paragraph as it is read with replacement of terms pursuant to Article 66 (Application Mutatis Mutandis of Provisions Concerning Unit Ownership in a Building) of that Act; a political party, etc. that is a juridical person prescribed in Article 7-2, paragraph (1) (Registration of Change) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants; a disaster control district improvement project association prescribed in Article 133, paragraph (1) (Juridical Personality) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts; a specified non-profit corporation prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities; and a condominium regeneration association prescribed in Article 5, paragraph (1) (Implementation of Condominium Regeneration Project) of the Act on Facilitation of the Regeneration, etc. of Condominiums, a condominium, etc. sale association prescribed in Article 109 (Implementation of Condominium, etc. Sale Project) of that Act, a condominium demolition association prescribed in Article 163-2 (Implementation of Condominium Demolition Project) of that Act, and a site division association prescribed in Article 164 (Implementation of Site Division Project) of that Act.
<sup>machine translation, not official</sup>

**第二項**  法第二百二十五条第一項第十一号に規定する政令で定める償還金等は、法第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者等の告知）に掲げる公社債のうち次に掲げるものに係る同条第四項に規定する償還金等とする。
<sup>art-352-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2/par-2</sup>
The redemption money or similar assets specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) of the Act are the redemption money or similar assets prescribed in Article 224-3, paragraph (4) of the Act pertaining to the following among the public and corporate bonds listed in paragraph (2), item (vii) of that Article (Notice by Recipients of Consideration for Transferring Shares).
<sup>machine translation, not official</sup>

  **一**  割引の方法により発行されるもの
  <sup>art-352-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2/par-2/item-1</sup>
  those issued by means of a discount;
  <sup>machine translation, not official</sup>

  **二**  分離元本公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該元本に係る部分であつた公社債をいう。）
  <sup>art-352-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2/par-2/item-2</sup>
  separated principal bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the principal);
  <sup>machine translation, not official</sup>

  **三**  分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。）
  <sup>art-352-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2/par-2/item-3</sup>
  separated interest bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to interest);
  <sup>machine translation, not official</sup>

  **四**  利子が支払われる公社債で、その発行価額として財務省令で定める金額の額面金額に対する割合が財務省令で定める割合以下であるもの
  <sup>art-352-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-2/par-2/item-4</sup>
  public and corporate bonds on which interest is paid, for which the ratio of the amount specified by Ministry of Finance Order as their issue price to their face value is the ratio specified by Ministry of Finance Order or less.
  <sup>machine translation, not official</sup>

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## Cites
- art-352-2/par-1: 法第二百二十五条第一項第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-352-2/par-1: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection
- art-352-2/par-1: 建物の区分所有等に関する法律第四十七条第二項 → 建物の区分所有等に関する法律 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-47/par-2 (e-Gov law ID 337AC0000000069)
- art-352-2/par-1: 同法第六十六条 → 建物の区分所有等に関する法律 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/building-unit-ownership-act/art-66 (e-Gov law ID 337AC0000000069)
- art-352-2/par-1: 密集市街地における防災街区の整備の促進に関する法律第百三十三条第一項 → e-Gov law 409AC0000000049, 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — not held in this collection
- art-352-2/par-1: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-352-2/par-1: マンションの再生等の円滑化に関する法律第五条第一項 → e-Gov law 414AC0000000078, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-352-2/par-1: 同法第百九条 → e-Gov law 414AC0000000078, 第百九条 (Article 109), art-109 — not held in this collection
- art-352-2/par-1: 同法第百六十三条の二 → e-Gov law 414AC0000000078, 第百六十三条の二 (Article 163-2), art-163-2 — not held in this collection
- art-352-2/par-1: 同法第百六十四条 → e-Gov law 414AC0000000078, 第百六十四条 (Article 164), art-164 — not held in this collection
- art-352-2/par-2: 法第二百二十五条第一項第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-352-2/par-2: 法第二百二十四条の三第二項第七号 → 所得税法 第二百二十四条の三第二項第七号 (Article 224-3, paragraph (2), item (vii)), art-224-3/par-2/item-7 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-352-2/par-2: 同条第四項 → 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)

## Cited by

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

- 所得税法施行令 附則第十四条第一項（償還金等の支払調書の提出範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-14/par-1
- 所得税法施行規則 第九十条の二第二項（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九十条の二第三項（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第九十条の二第四項（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-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-20261106T173921-092, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-003, 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