# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一章 (Part 5, Chapter 1)
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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第一章 (Part 5, Chapter 1) — address `pt-5/ch-1`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#pt-5/ch-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-5/ch-1
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一章 支払調書の提出等の義務 — Chapter I Obligation to Submit Payment Reports
heading: machine translation, not official
pt-5/ch-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#pt-5/ch-1
### 第八十一条（国内に住所を有しない者の告知すべき居所地等） — Place of Residence, etc. to Be Notified by Persons Who Have No Domicile in Japan
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art-81 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
**第一項** 法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する財務省令で定める場所は、同項に規定する支払を受ける者（国内に住所を有する個人及び国内に本店又は主たる事務所を有する法人を除く。）の次の各号に掲げる区分に応じ、当該各号に定める場所とする。
art-81/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1
The places specified by Ministry of Finance Order as prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are the places prescribed in the following items according to the categories, listed in those items, of persons receiving the payment prescribed in that paragraph (excluding individuals who have a domicile in Japan and corporations that have a head office or principal office in Japan).
machine translation, not official
**一** 国内に居所を有する個人 当該個人の居所地
art-81/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-1
an individual who has a residence in Japan: the place of residence of that individual;
machine translation, not official
**二** 恒久的施設を有する非居住者（前号に掲げる者を除く。） 当該非居住者の恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるものとする。）の所在地
art-81/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-2
a Nonresident who has a permanent establishment (excluding the persons listed in the preceding item): the location of the office, place of business or other equivalent facility relating to the business conducted through the permanent establishment of that Nonresident (where there are two or more of these, the principal one of them);
machine translation, not official
**三** 恒久的施設を有しない非居住者（第一号に掲げる者を除く。） 当該非居住者の国外にある住所地又は居所地
art-81/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-3
a Nonresident who does not have a permanent establishment (excluding the persons listed in item (i)): the place of domicile or place of residence of that Nonresident outside Japan;
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**四** 恒久的施設を有する外国法人 当該外国法人の法人税法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときはそのうち主たるものとし、当該外国法人が令第三百四条第二号（外国法人が課税の特例の適用を受けるための要件）に規定する登記をしているときは当該登記をしている事務所、事業所その他これらに準ずるものとする。）の所在地
art-81/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-4
a Foreign Corporation that has a permanent establishment: the location of the office, place of business or other equivalent facility of that Foreign Corporation prescribed in Article 17, item (i) (Place for Tax Payment for Foreign Corporations) of the Corporation Tax Act (where there are two or more of these, the principal one of them; and where that Foreign Corporation has made the registration prescribed in Article 304, item (ii) (Requirements for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order, the office, place of business or other equivalent facility for which it has made that registration);
machine translation, not official
**五** 恒久的施設を有しない外国法人 当該外国法人の国外にある本店又は主たる事務所の所在地
art-81/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-5
a Foreign Corporation that does not have a permanent establishment: the location of the head office or principal office of that Foreign Corporation outside Japan.
machine translation, not official
### 第八十一条の二（告知を要しない別段預金等の範囲） — Scope of Special Deposits, etc. Not Requiring Notice
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art-81-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-2
**第一項** 令第三百三十五条第一項第一号（告知義務のない利子等及び公共法人等の範囲）に規定する財務省令で定める別段預金は、預貯金のうち次条第一号に掲げる者（信託会社を除く。次項において「金融機関」という。）が一時的に保管したものその他の預り金で当座預金、普通預金、普通貯金、通知預金、通知貯金、定期預金及び定期貯金（据置貯金を含む。）並びに令第三百三十五条第一項第四号に規定する納税貯蓄組合預金及び納税準備預金以外のものとする。
art-81-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-2/par-1
The special deposits specified by Ministry of Finance Order as prescribed in Article 335, paragraph (1), item (i) (Scope of Interest, etc. Not Subject to the Obligation to Give Notice and of Public Corporations, etc.) of the Order are, among Deposits and Savings, those temporarily held by a person listed in item (i) of the following Article (excluding a trust company; referred to as a "financial institution" in the following paragraph) and other deposits received, other than current deposits, ordinary deposits, ordinary savings, notice deposits, notice savings, time deposits and time savings (including deferred savings), and the tax-payment savings association deposits and tax reserve deposits prescribed in Article 335, paragraph (1), item (iv) of the Order.
machine translation, not official
**第二項** 令第三百三十五条第一項第四号に規定する財務省令で定める納税準備預金は、租税の納付に充てることを目的として金融機関に対してした預金（貯金を含む。以下この項において同じ。）で当該金融機関が他の預金と区分して経理しているものをいう。
art-81-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-2/par-2
The tax reserve deposits specified by Ministry of Finance Order as prescribed in Article 335, paragraph (1), item (iv) of the Order are deposits (including savings; the same applies hereinafter in this paragraph) made with a financial institution for the purpose of applying them to the payment of taxes, which that financial institution accounts for separately from other deposits.
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### 第八十一条の三（金融機関等の範囲） — Scope of Financial Institutions, etc.
caption: machine translation, not official
art-81-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3
**第一項** 令第三百三十六条第二項第一号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する財務省令で定める者は、次に掲げる者とする。
art-81-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1
The persons specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (i) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Order are the following persons:
machine translation, not official
**一** 銀行、生命保険会社、損害保険会社、信託会社、信用金庫、信用金庫連合会、労働金庫、労働金庫連合会、信用協同組合、信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会をいう。）、農林中央金庫及び株式会社商工組合中央金庫並びに貯金の受入れをする農業協同組合、農業協同組合連合会、特定承継会社（農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律附則第二十六条第一項（特定承継会社に係る農林中央金庫法等の特例）に規定する特定承継会社をいう。）、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会
art-81-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-1
banks, life insurance companies, casualty insurance companies, trust companies, shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning federations of cooperatives that carry out the business set forth in Article 9-9, paragraph (1), item (i) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)), the Norinchukin Bank and Shoko Chukin Bank Limited, as well as agricultural cooperatives, federations of agricultural cooperatives, specified succeeding companies (meaning the specified succeeding companies prescribed in Article 26, paragraph (1) (Special Provisions of the Norinchukin Bank Act, etc. Regarding Specified Succeeding Companies) of the Supplementary Provisions of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc.), fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives and federations of fishery processing cooperatives that accept savings;
machine translation, not official
**二** 金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）
art-81-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-2
a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act);
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**三** 投資信託及び投資法人に関する法律第二条第十一項（定義）に規定する投資信託委託会社
art-81-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-3
an Investment Trust management company prescribed in Article 2, paragraph (11) (Definitions) of the Act on Investment Trusts and Investment Corporations.
machine translation, not official
### 第八十一条の四（反復して預貯金等の預入等をすることを約する契約の範囲等） — Scope, etc. of Contracts to Repeatedly Make Deposits, etc. of Deposits and Savings, etc.
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art-81-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4
**第一項** 令第三百三十六条第二項第二号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する財務省令で定める契約は、次に掲げる契約とする。
art-81-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1
The contracts specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (ii) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Order are the following contracts:
machine translation, not official
**一** 一定の預入期間又は預入金額及び一定の据置期間を約して積み立てる預貯金でその据置期間が三月以上のもの
art-81-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-1
Deposits and Savings accumulated by agreeing on a certain deposit period or deposit amount and a certain deferment period, for which the deferment period is three months or more;
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**二** 据置貯金
art-81-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-2
deferred savings;
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**三** 定期預金（定期貯金を含むものとし、第一号に掲げるものを除く。以下この条において同じ。）のうち反復して預入することを約するもの
art-81-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-3
among time deposits (including time savings, and excluding those set forth in item (i); the same applies hereinafter in this Article), those under which it is agreed that deposits will be made repeatedly;
machine translation, not official
**四** 定期預金（前号に掲げるものを除く。）のうち当該定期預金に係る契約において定める預入期間の満了期においてその元本とその利子との合計額を引き続き同種の定期預金として預入することをあらかじめ約するもの
art-81-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-4
among time deposits (excluding those set forth in the preceding item), those under which it is agreed in advance that, upon the expiry of the deposit period specified in the contract relating to that time deposit, the total amount of the principal and its interest will continue to be deposited as a time deposit of the same kind;
machine translation, not official
**五** 預貯金のうち性格の異なる二以上のもの（前各号に掲げるものを除く。）を反復して預入することを約するもの（当該性格の異なる二以上の預貯金に関する事項を併せて付け込んで証明する目的をもつて一の通帳が作成され、かつ、当該通帳に係る口座により当該事項が総括して管理されるものに限る。）
art-81-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-5
those under which it is agreed that two or more Deposits and Savings of different natures (excluding those set forth in the preceding items) will be deposited repeatedly (limited to those for which a single passbook is prepared for the purpose of entering and certifying together the matters relating to those two or more Deposits and Savings of different natures, and for which those matters are managed collectively through the account relating to that passbook);
machine translation, not official
**六** 指定金銭信託及び貸付信託のうち反復して信託することを約するもの
art-81-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-6
among designated money trusts and Loan Trusts, those under which it is agreed that trusts will be created repeatedly;
machine translation, not official
**七** 前条第一号又は第二号に掲げる者から公社債又は投資信託及び投資法人に関する法律第二条第一項（定義）に規定する委託者指図型投資信託（第九号において「委託者指図型投資信託」という。）、特定目的信託若しくは特定受益証券発行信託の受益権を反復して購入することを約するもの
art-81-4/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-7
those under which it is agreed that public and corporate bonds, or beneficial interests in Investment Trusts managed under instructions from the settlor prescribed in Article 2, paragraph (1) (Definitions) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as "Investment Trusts managed under instructions from the settlor" in item (ix)), specified-purpose trusts or Specified Trusts That Issue Beneficiary Certificates, will be purchased repeatedly from a person listed in item (i) or (ii) of the preceding Article;
machine translation, not official
**八** 長期信用銀行法第八条（長期信用銀行債の発行）の規定による長期信用銀行債、金融機関の合併及び転換に関する法律第八条第一項（特定社債の発行）（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債、信用金庫法第五十四条の二の四第一項（全国連合会債の発行）の規定による全国連合会債、農林中央金庫法第六十条（農林債の発行）の規定による農林債又は株式会社商工組合中央金庫法第三十三条（商工債の発行）の規定による商工債を反復して購入することを約するもの
art-81-4/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-8
those under which it is agreed that long-term credit bank debentures under Article 8 (Issuance of Long-Term Credit Bank Debentures) of the Long Term Credit Bank Act, specified corporate bonds under Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (including the case where applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act, Norinchukin Bank bonds under Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act, or Shoko Chukin Bank bonds under Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act will be purchased repeatedly;
machine translation, not official
**九** 前各号に掲げる契約のほか、令第三百三十六条第二項第一号に規定する預貯金等のうち性格の異なる二以上のものを反復して預入し、信託し又は購入すること（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託にあつては、信託し、かつ、その受益権の社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿への記載又は記録をすることとし、公社債及び委託者指図型投資信託、特定目的信託又は特定受益証券発行信託の受益権にあつては、購入し、かつ、同法に規定する振替口座簿への記載若しくは記録又は保管の委託をすることとする。）を約するもの（当該性格の異なる二以上の預貯金等に関する事項を併せて付け込んで証明する目的をもつて一の通帳が作成され、かつ、当該通帳に係る口座により当該事項が総括して管理されるものに限る。）
art-81-4/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-9
in addition to the contracts set forth in the preceding items, those under which it is agreed that two or more of the Deposits and Savings, etc. prescribed in Article 336, paragraph (2), item (i) of the Order, of different natures, will be deposited, entrusted or purchased repeatedly (in the case of an Investment Trust not managed under instructions from the settlor, prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations, that the trust will be created and an entry or record of its beneficial interests will be made in the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001), and in the case of public and corporate bonds and beneficial interests in Investment Trusts managed under instructions from the settlor, specified-purpose trusts or Specified Trusts That Issue Beneficiary Certificates, that they will be purchased and an entry or record will be made in the transfer account book prescribed in that Act or they will be placed in custody) (limited to those for which a single passbook is prepared for the purpose of entering and certifying together the matters relating to those two or more Deposits and Savings, etc. of different natures, and for which those matters are managed collectively through the account relating to that passbook).
machine translation, not official
### 第八十一条の五（特定株式投資信託等の要件等） — Requirements, etc. for Specified Stock Investment Trusts, etc.
caption: machine translation, not official
art-81-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5
**第一項** 令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する特定株式投資信託の要件を定める同号に規定する財務省令で定める要件は、次に掲げる要件とする。
art-81-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1
The requirements specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Order, which set the requirements for the specified stock Investment Trust prescribed in that item, are the following requirements:
machine translation, not official
**一** 当該証券投資信託の投資信託及び投資法人に関する法律第四条第一項（投資信託契約の締結）に規定する委託者指図型投資信託約款に次のイからヘまでに掲げる事項の定めがあること（当該証券投資信託が外国投資信託（令第三百三十六条第二項第五号に規定する外国投資信託をいう。以下この号において同じ。）である場合には、当該委託者指図型投資信託約款に類する書類に次のロ及びニからヘまでに掲げる事項の定めがあり、かつ、その受益権を上場することとされている金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。以下この条において同じ。）の上場に関する規則に次のト及びチに掲げる事項の定めがあること。）。
art-81-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1
that the terms and conditions of the Investment Trust managed under instructions from the settlor prescribed in Article 4, paragraph (1) (Conclusion of Investment Trust Contract) of the Act on Investment Trusts and Investment Corporations for that Securities Investment Trust provide for the matters listed in (a) through (f) (where that Securities Investment Trust is a foreign Investment Trust (meaning a foreign Investment Trust prescribed in Article 336, paragraph (2), item (v) of the Order; the same applies hereinafter in this item), a document similar to those terms and conditions of the Investment Trust managed under instructions from the settlor provides for the matters listed in (b) and (d) through (f), and the rules on listing of the financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies hereinafter in this Article) on which its beneficial interests are to be listed provide for the matters listed in (g) and (h)):
machine translation, not official
**イ** 当該証券投資信託の設定又は追加設定に係る信託又は追加信託についての当初の受益者については、その者の氏名又は名称、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にあつては、氏名又は名称及び住所。ト、次項第一号及び第三項において同じ。）の受託者への登録を行つた上で、受益権の振替又は交付を行うこと。
art-81-5/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-1
with respect to the initial beneficiaries of the trust or additional trust relating to the establishment or additional establishment of that Securities Investment Trust, the beneficial interests are to be transferred or delivered after registering the person's name or title, domicile and individual number or corporate number (for a person who has neither an individual number nor a corporate number, name or title and domicile; the same applies in (g), item (i) of the following paragraph and paragraph (3)) with the trustee;
machine translation, not official
**ロ** 収益の分配は、信託の計算期間（当該証券投資信託が外国投資信託である場合には、収益の分配に係る計算期間）ごとに、信託財産について生ずる配当、受取利息その他これらに類する収益の額の合計額から支払利子、信託報酬その他これらに類する費用の額の合計額を控除した額の全額についてすることとされていること。
art-81-5/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-2
distribution of proceeds is to be made, for each trust calculation period (where that Securities Investment Trust is a foreign Investment Trust, each calculation period relating to the distribution of proceeds), of the entire amount obtained by deducting the total amount of interest paid, trust fees and other similar expenses from the total amount of dividends, interest received and other similar proceeds arising on the trust property;
machine translation, not official
**ハ** 収益の分配の支払は、当該収益の分配に係る計算期間の終了する日において受益者としてその氏名又は名称、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又は当該収益の分配につき租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者を通じて交付を受ける者にあつては、氏名又は名称及び住所。チ及び次項第二号において同じ。）が受託者に登録されている者に対して行われること。
art-81-5/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-3
Payment of distributions of proceeds is to be made to a person whose name or title, domicile and individual number or corporate number (in the case of a person who has neither an individual number nor a corporate number, or a person who receives delivery of the distribution of proceeds through a payment handler prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, the name or title and domicile; the same applies in (h) and in item (ii) of the following paragraph) are registered with the trustee as a beneficiary on the last day of the calculation period for the distribution of proceeds;
machine translation, not official
**ニ** 受益者は、その者の有する一定口数以上の受益権をもつて、当該受益権と当該受益権の信託財産に対する持分に相当する株式との交換（当該信託財産に属する株式のうちに、その株式の発行法人から支払がされる法第二十四条第一項（配当所得）に規定する配当等を受ける権利その他の株主の権利に係る基準日がその交換の日であるもの（ニにおいて「権利落ち株式」という。）がある場合には、当該権利落ち株式の価額に相当する金銭の交付を含む。ホ及びヘにおいて同じ。）を請求することができること。
art-81-5/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-4
A beneficiary may request, by means of no fewer than a certain number of beneficial interests held by that person, an exchange of those beneficial interests for shares equivalent to the interest of those beneficial interests in the trust property (where, among the shares belonging to the trust property, there are shares for which the record date relating to the right to receive the dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act paid by the issuing corporation of the shares, or relating to any other right of a shareholder, is the date of the exchange (referred to as "ex-rights shares" in (d)), this includes the delivery of monies equivalent to the value of those ex-rights shares; the same applies in (e) and (f));
machine translation, not official
**ホ** ニの交換の請求があつた場合には、当該証券投資信託の委託者は、その受託者に対し、当該受益権と信託財産に属する株式のうち当該受益権の信託財産に対する持分に相当するものとの交換をするよう指図すること（当該証券投資信託が外国投資信託であるときは、当該外国投資信託の受託者は、当該受益権と信託財産に属する株式のうち当該受益権の信託財産に対する持分に相当するものとの交換をすること。）。
art-81-5/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-5
If a request for the exchange under (d) is made, the settlor of the Securities Investment Trust is to instruct the trustee to effect an exchange of those beneficial interests for those of the shares belonging to the trust property that are equivalent to the interest of those beneficial interests in the trust property (where the Securities Investment Trust is a foreign Investment Trust, the trustee of the foreign Investment Trust is to effect an exchange of those beneficial interests for those of the shares belonging to the trust property that are equivalent to the interest of those beneficial interests in the trust property);
machine translation, not official
**ヘ** 当該証券投資信託の受益権の口数がホの交換を行うことにより一定の口数を下ることになつた場合には、委託者は当該証券投資信託を終了させることができること（当該証券投資信託が外国投資信託である場合には、当該外国投資信託の信託財産の純資産額がホの交換を行うことにより一定の金額を下ることとなつたときは、委託者は当該外国投資信託を終了させることができること。）。
art-81-5/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-6
If the number of beneficial interests in the Securities Investment Trust falls below a certain number as a result of effecting the exchange under (e), the settlor may terminate the Securities Investment Trust (where the Securities Investment Trust is a foreign Investment Trust, if the amount of net assets of the trust property of the foreign Investment Trust falls below a certain amount as a result of effecting the exchange under (e), the settlor may terminate the foreign Investment Trust);
machine translation, not official
**ト** 当該証券投資信託の設定又は追加設定に係る信託又は追加信託についての当初の受益者については、その者の氏名又は名称、住所及び個人番号又は法人番号の売買決済の委託を受けた法人（その受益権を上場することとされている金融商品取引所から当該受益権の売買の決済に関する事務の委託を受けた法人をいう。チにおいて同じ。）への登録を行つた上で、受益権の振替又は交付を行うこと。
art-81-5/par-1/item-1/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-7
With respect to the initial beneficiaries under the trust or additional trust relating to the establishment or additional establishment of the Securities Investment Trust, the transfer or delivery of beneficial interests is to be carried out after registering the name or title, domicile and individual number or corporate number of the person with the entrusted corporation for sales settlement (meaning a corporation that has been entrusted, by the financial instruments exchange on which the beneficial interests are to be listed, with affairs relating to the settlement of sales of the beneficial interests; the same applies in (h));
machine translation, not official
**チ** 収益の分配の支払は、当該収益の分配に係る計算期間の終了する日において受益者としてその氏名又は名称、住所及び個人番号又は法人番号が売買決済の委託を受けた法人に登録されている者に対して行われること。
art-81-5/par-1/item-1/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1/sub-8
Payment of distributions of proceeds is to be made to a person whose name or title, domicile and individual number or corporate number are registered with the entrusted corporation for sales settlement as a beneficiary on the last day of the calculation period for the distribution of proceeds;
machine translation, not official
**二** 当該証券投資信託が投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第十二条第一号又は第二号（金銭信託以外の委託者指図型投資信託の禁止の適用除外）に掲げるものであること。
art-81-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-2
the Securities Investment Trust is one listed in Article 12, item (i) or (ii) (Exceptions to the Prohibition of Settlor-Directed Investment Trusts Other Than Money Trusts) of the Order for Enforcement of the Act on Investment Trusts and Investment Corporations (Cabinet Order No. 480 of 2000).
machine translation, not official
**第二項** 令第三百三十六条第二項第五号に規定する特定不動産投資信託の要件を定める同号に規定する財務省令で定める要件は、当該証券投資信託以外の投資信託の投資信託約款（投資信託及び投資法人に関する法律第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項（投資信託契約の締結）に規定する委託者非指図型投資信託約款をいう。）に次に掲げる事項の定めがあることとする。
art-81-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-2
The requirements specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v) of the Order, which set the requirements for a specified real estate Investment Trust prescribed in that item, are that the Investment Trust terms of an Investment Trust other than the Securities Investment Trust (meaning the settlor-directed Investment Trust terms prescribed in Article 4, paragraph (1) of the Act on Investment Trusts and Investment Corporations or the non-settlor-directed Investment Trust terms prescribed in Article 49, paragraph (1) (Conclusion of Investment Trust Contract) of that Act) provide for the following matters.
machine translation, not official
**一** 当該投資信託の設定又は追加設定に係る信託又は追加信託についての当初の受益者については、その者の氏名又は名称、住所及び個人番号又は法人番号の受託者への登録を行つた上で、受益権の振替又は交付を行うこと。
art-81-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-2/item-1
With respect to the initial beneficiaries under the trust or additional trust relating to the establishment or additional establishment of the Investment Trust, the transfer or delivery of beneficial interests is to be carried out after registering the name or title, domicile and individual number or corporate number of the person with the trustee;
machine translation, not official
**二** 収益の分配の支払は、当該収益の分配に係る計算期間の終了する日において受益者としてその者の氏名又は名称、住所及び個人番号又は法人番号が受託者に登録されている者に対して行われること。
art-81-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-2/item-2
Payment of distributions of proceeds is to be made to a person whose name or title, domicile and individual number or corporate number are registered with the trustee as a beneficiary on the last day of the calculation period for the distribution of proceeds.
machine translation, not official
**第三項** 令第三百三十六条第二項第五号の登録は、同号に規定する特定株式投資信託又は特定不動産投資信託の収益の分配につき支払を受ける者が、令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）に規定する書類その他これに類する書類の提示又は署名用電子証明書等（令第三百三十六条第四項に規定する署名用電子証明書等をいう。以下この章において同じ。）の送信をして、当該特定株式投資信託の同号に規定する委託者指図型投資信託約款又は当該特定不動産投資信託の同号に規定する投資信託約款に定めるところにより、その者の氏名又は名称、住所及び個人番号又は法人番号を当該収益の分配に係る令第三百三十六条第一項に規定する支払事務取扱者に登録をすることにより行われるものとする。
art-81-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-3
The registration under Article 336, paragraph (2), item (v) of the Order is to be effected by a person who receives payment of distributions of proceeds of the specified stock Investment Trust or specified real estate Investment Trust prescribed in that item presenting the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order or similar documents, or transmitting an electronic certificate for signature or similar record (meaning the electronic certificate for signature or similar record prescribed in Article 336, paragraph (4) of the Order; the same applies hereinafter in this Chapter), and registering the person's name or title, domicile and individual number or corporate number with the person handling payment affairs prescribed in Article 336, paragraph (1) of the Order relating to those distributions of proceeds, in accordance with what is provided in the settlor-directed Investment Trust terms prescribed in Article 336, paragraph (2), item (v) of the Order of the specified stock Investment Trust or in the Investment Trust terms prescribed in that item of the specified real estate Investment Trust.
machine translation, not official
**第四項** 令第三百三十六条第二項第五号イに規定する財務省令で定める期間は、当該証券投資信託に係る契約において定める信託期間が、その信託の設定の日から百年を経過した日以後の日で当該契約において定めた日若しくは当該契約で指定された者のうち最後の生存者の死亡の日から二十年を経過した日以後の日で当該契約において定めた日のいずれか早い日とされている場合の当該信託期間又は当該信託期間と同程度の期間が定められている場合の信託期間とする。
art-81-5/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-4
The period specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v), (a) of the Order is the trust period where the trust period specified in the contract relating to the Securities Investment Trust is the earlier of a date specified in the contract that falls on or after the day on which 100 years have elapsed from the day of establishment of the trust, or a date specified in the contract that falls on or after the day on which 20 years have elapsed from the day of death of the last survivor of the persons designated in the contract, or the trust period where a period comparable to that trust period is specified.
machine translation, not official
**第五項** 令第三百三十六条第二項第五号ホに規定する財務省令で定める資産は、地役権及び投資信託財産の計算に関する規則（平成十二年総理府令第百三十三号）第十二条第三項第二号ヘ（資産の部の区分）に掲げる建設仮勘定とする。
art-81-5/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-5
The assets specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v), (e) of the Order are easements and the construction in progress account listed in Article 12, paragraph (3), item (ii), (f) (Classification of the Assets Section) of the Regulation on Calculation of Investment Trust Property (Order of the Prime Minister's Office No. 133 of 2000).
machine translation, not official
**第六項** 令第三百三十六条第二項第五号ホに規定する財務省令で定める割合は、同号の特定不動産投資信託の受益権の金融商品取引所への上場につき当該金融商品取引所の業務規程（金融商品取引法第百十七条第四号（業務規程の記載事項）に掲げる事項が定められているものに限る。）においてその上場の基準として定められた当該特定不動産投資信託の信託財産の総額のうちに占める令第三百三十六条第二項第五号ホに規定する不動産等に相当する部分の価額の合計額の割合とする。
art-81-5/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-6
The ratio specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v), (e) of the Order is the ratio of the total value of the portion equivalent to the real estate and other such property prescribed in Article 336, paragraph (2), item (v), (e) of the Order to the total amount of the trust property of the specified real estate Investment Trust, which is specified as a listing standard in the operational rules of the financial instruments exchange (limited to those that provide for the matters listed in Article 117, item (iv) (Particulars to be Stated in the Operational Rules) of the Financial Instruments and Exchange Act) for the listing of the beneficial interests of the specified real estate Investment Trust prescribed in Article 336, paragraph (2), item (v) of the Order on that financial instruments exchange.
machine translation, not official
### 第八十一条の六（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc.
caption: machine translation, not official
art-81-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6
**第一項** 令第三百三十七条第二項第一号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類（その者の氏名及び住所（国内に住所を有しない個人にあつては、第八十一条第一号から第三号まで（国内に住所を有しない者の告知すべき居所地等）に規定する場所。次項、第七項及び第八項において同じ。）の記載のあるものに限る。）とする。
art-81-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (2), item (i) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, in accordance with the categories of persons listed in the following items, the documents specified in those items (limited to those bearing the person's name and domicile (for an individual who does not have a domicile in Japan, the place prescribed in Article 81, items (i) through (iii) (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies in the following paragraph, paragraph (7) and paragraph (8))).
machine translation, not official
**一** 国内に住所を有する個人（第三号に掲げる者を除く。） 当該個人の次に掲げるいずれかの書類
art-81-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-1
an individual who has a domicile in Japan (excluding a person listed in item (iii)): any of the following documents of that individual
machine translation, not official
**イ** 第七条第二項第一号（障害者等に該当する旨を証する書類の範囲等）に規定する個人番号カードで令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（以下この条において「貯蓄取扱機関等の営業所の長」という。）に提示する日において有効なもの
art-81-6/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-1/sub-1
the Individual Number Card prescribed in Article 7, paragraph (2), item (i) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) that is valid on the day of presentation to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (hereinafter referred to as the "head of the business office of a savings institution, etc." in this Article);
machine translation, not official
**ロ** 住民票の写し又は第七条第一項第二号に規定する住民票の記載事項証明書で、その者の個人番号の記載のあるもの（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたものに限る。）及び住所等確認書類で次項第一号及び第二号に掲げる書類以外のもの
art-81-6/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-1/sub-2
a copy of the certificate of residence, or the certificate of the entries in the certificate of residence prescribed in Article 7, paragraph (1), item (ii), that bears the person's individual number (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.), and a document confirming domicile, etc. other than the documents listed in items (i) and (ii) of the following paragraph;
machine translation, not official
**二** 国内に住所を有しない個人（次号に掲げる者を除く。） 次に掲げる者の区分に応じそれぞれ次に定める書類
art-81-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2
an individual who does not have a domicile in Japan (excluding a person listed in the following item): the documents specified below in accordance with the categories of persons listed below
machine translation, not official
**イ** 個人番号を有しない個人 住所等確認書類（次項第一号及び第二号に掲げる書類を除く。ロにおいて同じ。）
art-81-6/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2/sub-1
an individual who does not have an individual number: a document confirming domicile, etc. (excluding the documents listed in items (i) and (ii) of the following paragraph; the same applies in (b));
machine translation, not official
**ロ** 個人番号を有する個人 住所等確認書類及び前号イに掲げる個人番号カード
art-81-6/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2/sub-2
an individual who has an individual number: a document confirming domicile, etc. and the Individual Number Card listed in (a) of the preceding item;
machine translation, not official
**三** 番号既告知者（令第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定に該当する個人をいう。第七項において同じ。） 住所等確認書類（国内に住所を有しない個人にあつては、次項第一号及び第二号に掲げる書類を除く。）
art-81-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
a person who has already notified the individual number (meaning an individual falling under the provisions of Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order; the same applies in paragraph (7)): a document confirming domicile, etc. (for an individual who does not have a domicile in Japan, excluding the documents listed in items (i) and (ii) of the following paragraph).
machine translation, not official
**第二項** 前項に規定する住所等確認書類とは、次に掲げる書類（その者の氏名及び住所の記載のあるものに限る。）をいう。
art-81-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
The documents confirming domicile, etc. prescribed in the preceding paragraph are the following documents (limited to those bearing the person's name and domicile).
machine translation, not official
**一** 前項第一号イに掲げる個人番号カード
art-81-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
the Individual Number Card listed in item (i), (a) of the preceding paragraph;
machine translation, not official
**二** 住民票の写し又は第七条第一項第二号に規定する住民票の記載事項証明書（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたものに限る。次号において同じ。）
art-81-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-2
a copy of the certificate of residence or the certificate of the entries in the certificate of residence prescribed in Article 7, paragraph (1), item (ii) (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; the same applies in the following item);
machine translation, not official
**三** 戸籍の附票の写し又は印鑑証明書
art-81-6/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-3
a copy of the family register supplement or a certificate of seal impression;
machine translation, not official
**四** 国民健康保険、健康保険、船員保険、後期高齢者医療、国家公務員共済組合、地方公務員共済組合若しくは私立学校教職員共済制度の資格確認書、介護保険の被保険者証又は健康保険日雇特例被保険者手帳
art-81-6/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-4
a certificate of qualification confirmation for National Health Insurance, Health Insurance, Mariners Insurance, Medical Care for the Elderly, a National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;
machine translation, not official
**五** 児童扶養手当証書、母子健康手帳、身体障害者手帳、療育手帳（令第三十一条の二第十四号（障害者等の範囲）に規定する療育手帳をいう。）、精神障害者保健福祉手帳又は戦傷病者手帳
art-81-6/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-5
a child-rearing allowance certificate, a maternal and child health handbook, a proof of physical disability passbook, a rehabilitation certificate (meaning the rehabilitation certificate prescribed in Article 31-2, item (xiv) (Scope of Persons with a Disability, etc.) of the Order), a mental disability health and welfare handbook, or a war-wounded and sick persons' handbook;
machine translation, not official
**六** 第七条第二項第五号に規定する運転免許証（貯蓄取扱機関等の営業所の長に提示する日において有効なものに限る。）又は運転経歴証明書
art-81-6/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-6
the driver's license prescribed in Article 7, paragraph (2), item (v) (limited to one that is valid on the day of presentation to the head of the business office of a savings institution, etc.) or a driving record certificate;
machine translation, not official
**七** 第七条第二項第六号に規定する旅券で貯蓄取扱機関等の営業所の長に提示する日において有効なもの
art-81-6/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-7
the passport prescribed in Article 7, paragraph (2), item (vi) that is valid on the day of presentation to the head of the business office of a savings institution, etc.;
machine translation, not official
**八** 第七条第二項第七号に規定する在留カード又は特別永住者証明書で、貯蓄取扱機関等の営業所の長に提示する日において有効なもの
art-81-6/par-2/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-8
a residence card or special permanent Resident certificate prescribed in Article 7, paragraph (2), item (vii) that is valid on the day of presentation to the head of the business office of a savings institution, etc.;
machine translation, not official
**九** 国税若しくは地方税の領収証書、納税証明書又は社会保険料（法第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。）の領収証書（領収日付又は発行年月日の記載のあるもので、その日が貯蓄取扱機関等の営業所の長に提示する日前六月以内のものに限る。）
art-81-6/par-2/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-9
a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act) (limited to one bearing the date of receipt or the date of issue, where that date is within six months before the day of presentation to the head of the business office of a savings institution, etc.);
machine translation, not official
**十** 前各号に掲げる書類のほか、官公署から発行され、又は発給された書類その他これらに類するもの（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたもの（有効期間又は有効期限のあるものにあつては、貯蓄取扱機関等の営業所の長に提示する日において有効なもの）に限る。）
art-81-6/par-2/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-10
in addition to the documents listed in the preceding items, a document issued or granted by a public agency or any similar document (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc. (for one with a term of validity or a validity period, limited to one that is valid on the day of presentation to the head of the business office of a savings institution, etc.)).
machine translation, not official
**第三項** 令第三百三十七条第二項第二号に規定する財務省令で定める書類は、次の各号に掲げる法人の区分に応じ当該各号に定める書類とする。
art-81-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (2), item (ii) of the Order are, in accordance with the categories of corporations listed in the following items, the documents specified in those items.
machine translation, not official
**一** 法人番号を有する法人（法人課税信託の受託法人（法第六条の三（受託法人等に関するこの法律の適用）に規定する受託法人をいう。以下この項及び次項において同じ。）を除く。） 当該法人の次に掲げるいずれかの書類
art-81-6/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-1
a corporation that has a corporate number (excluding a trust corporation of a Trust Subject to Corporate Taxation (meaning a trust corporation prescribed in Article 6-3 (Application of This Act to Trust Corporations) of the Act; the same applies hereinafter in this paragraph and the following paragraph)): any of the following documents of that corporation
machine translation, not official
**イ** 法人番号通知書（行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人番号の指定等）において準用する場合を含む。）の規定による通知に係る書面をいい、当該法人の名称、本店又は主たる事務所の所在地及び法人番号の記載のあるものに限る。ロ及び次項第四号において同じ。）で、貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたもの
art-81-6/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-1/sub-1
a corporate number notice (meaning the written notice of the notification pursuant to Article 38 (Notification of Corporate Number) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014) (including as applied mutatis mutandis pursuant to Article 39, paragraph (4) (Designation, etc. of Corporate Number upon Notification) of that Cabinet Order), limited to one bearing the name of the corporation, the location of its head office or principal office, and its corporate number; the same applies in (b) and item (iv) of the following paragraph) prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.;
machine translation, not official
**ロ** 法人番号通知書（イに掲げるものを除く。）及び法人確認書類
art-81-6/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-1/sub-2
a corporate number notice (excluding that listed in (a)) and a corporate identification document;
machine translation, not official
**ハ** 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）の規定により公表されている当該法人の名称、本店又は主たる事務所の所在地及び法人番号を電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。ハにおいて同じ。）と当該法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）に係る電子計算機を用いて出力することにより作成した書面（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたものに限る。次項第四号において「法人番号印刷書類」という。）及び法人確認書類
art-81-6/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-1/sub-3
a document prepared by outputting the name, the location of the head office or principal office, and the corporate number of the corporation, published pursuant to Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, using a computer of an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency (including input and output devices; the same applies in (c)) with a computer used by the corporation by means of a telecommunications line) (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; referred to as a "corporate number printout" in item (iv) of the following paragraph), and a corporate identification document;
machine translation, not official
**二** 令第三百三十六条第四項の規定に該当する法人又は法人番号を有しない法人（法人課税信託の受託法人を除く。） これらの法人の法人確認書類
art-81-6/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
a corporation falling under the provisions of Article 336, paragraph (4) of the Order or a corporation that does not have a corporate number (excluding a trust corporation of a Trust Subject to Corporate Taxation): the corporate identification documents of those corporations.
machine translation, not official
**三** 法人課税信託の受託法人 次に掲げる書類
art-81-6/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-3
a trust corporation of a Trust Subject to Corporate Taxation: the following documents
machine translation, not official
**イ** 当該法人課税信託の受託者の第一項各号又は前二号に掲げる区分に応じこれらの号に定める書類（当該受託者の氏名又は名称及び住所又は本店若しくは主たる事務所の所在地の記載のあるものに限る。）
art-81-6/par-3/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-3/sub-1
the documents specified in the items of paragraph (1) or in the preceding two items, in accordance with the categories listed in those items, of the trustee of that Trust Subject to Corporate Taxation (limited to those bearing the name or title and the domicile, or the location of the head office or principal office, of that trustee);
machine translation, not official
**ロ** 当該法人課税信託の信託約款その他これに類する書類（当該法人課税信託の名称及び当該法人課税信託の信託された法第六条の三第一号に規定する営業所の所在地の記載のあるものに限る。）
art-81-6/par-3/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-3/sub-2
the trust terms of that Trust Subject to Corporate Taxation or similar documents (limited to those bearing the name of that Trust Subject to Corporate Taxation and the location of the business office, prescribed in Article 6-3, item (i) of the Act, at which that Trust Subject to Corporate Taxation was entrusted).
machine translation, not official
**第四項** 前項に規定する法人確認書類とは、次の各号に掲げる法人の区分に応じ当該各号に定める書類（その法人の名称及び住所又は第八十一条第四号若しくは第五号に規定する場所の記載のあるものに限る。）をいう。
art-81-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
The corporate identification documents prescribed in the preceding paragraph are, in accordance with the categories of corporations listed in the following items, the documents specified in those items (limited to those bearing the name and domicile of the corporation, or the place prescribed in Article 81, item (iv) or (v)).
machine translation, not official
**一** 内国法人（人格のない社団等及び法人課税信託の受託法人を除く。） 当該内国法人の次に掲げるいずれかの書類
art-81-6/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-1
a Domestic Corporation (excluding an Association or Foundation without Legal Personality and a trust corporation of a Trust Subject to Corporate Taxation): any of the following documents of that Domestic Corporation
machine translation, not official
**イ** 当該内国法人の設立の登記に係る登記事項証明書（当該内国法人が設立の登記をしていないときは、当該内国法人を所轄する行政機関の長の当該内国法人の名称及び本店又は主たる事務所の所在地を証する書類）若しくはこれらの書類の写し、印鑑証明書又は法令の規定に基づき官公署から送付を受けた許可、認可、承認に係る書類（貯蓄取扱機関等の営業所の長に提示する日前六月以内に交付又は送付を受けたものに限る。第三号イ及び第四号において同じ。）
art-81-6/par-4/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-1/sub-1
a certificate of registered matters relating to the registration of establishment of that Domestic Corporation (where the Domestic Corporation has not registered its establishment, a document of the head of the administrative organ having jurisdiction over the Domestic Corporation certifying the name of the Domestic Corporation and the location of its head office or principal office) or a copy of those documents, a certificate of seal impression, or a document relating to a permission, authorization or approval sent from a public agency pursuant to the provisions of laws and regulations (limited to those received by delivery or sending within six months before the day of presentation to the head of the business office of a savings institution, etc.; the same applies in item (iii), (a) and item (iv));
machine translation, not official
**ロ** 国税若しくは地方税の領収証書、納税証明書又は社会保険料（法第七十四条第二項各号に掲げる保険料、納付金又は掛金をいう。）の領収証書（領収日付又は発行年月日の記載のあるもので、その日が貯蓄取扱機関等の営業所の長に提示する日前六月以内のものに限る。）
art-81-6/par-4/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-1/sub-2
a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning the premiums, payments or contributions listed in the items of Article 74, paragraph (2) of the Act) (limited to one bearing the date of receipt or the date of issue, where that date is within six months before the day of presentation to the head of the business office of a savings institution, etc.);
machine translation, not official
**二** 人格のない社団等（国内に主たる事務所を有するものに限る。） 当該人格のない社団等の次に掲げるいずれかの書類
art-81-6/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-2
an Association or Foundation without Legal Personality (limited to one that has its principal office in Japan): any of the following documents of that Association or Foundation without Legal Personality
machine translation, not official
**イ** 当該人格のない社団等の定款、寄附行為、規則又は規約（名称及び主たる事務所の所在地に関する事項の定めがあるものに限る。）の写しで、その代表者又は管理人の当該人格のない社団等のものである旨を証する事項の記載のあるもの
art-81-6/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-2/sub-1
a copy of the articles of incorporation, articles of endowment, rules or bylaws of that Association or Foundation without Legal Personality (limited to those providing for matters concerning its name and the location of its principal office) bearing an entry certifying that its representative or administrator is that of that Association or Foundation without Legal Personality;
machine translation, not official
**ロ** 前号ロに掲げる書類
art-81-6/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-2/sub-2
the documents listed in (a) of the preceding item;
machine translation, not official
**三** 外国法人（第八十一条第四号に掲げる外国法人に限るものとし、法人課税信託の受託法人を除く。） 当該外国法人の次に掲げるいずれかの書類
art-81-6/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-3
a Foreign Corporation (limited to a Foreign Corporation listed in Article 81, item (iv), and excluding a trust corporation of a Trust Subject to Corporate Taxation): any of the following documents of that Foreign Corporation
machine translation, not official
**イ** 当該外国法人の令第三百四条第二号（外国法人が課税の特例の適用を受けるための要件）に規定する登記に係る登記事項証明書又は印鑑証明書
art-81-6/par-4/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-3/sub-1
a certificate of registered matters or a certificate of seal impression relating to the registration of that Foreign Corporation prescribed in Article 304, item (ii) (Requirements for a Foreign Corporation to Seek the Application of Special Provisions on Taxation) of the Order;
machine translation, not official
**ロ** 第一号ロに掲げる書類
art-81-6/par-4/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-3/sub-2
the documents listed in item (i), (b);
machine translation, not official
**四** 前号に掲げる外国法人以外の外国法人（法人課税信託の受託法人を除く。） 官公署から発行され、又は発給された書類その他これらに類するもの（法人番号通知書及び法人番号印刷書類を除く。）
art-81-6/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
a Foreign Corporation other than the Foreign Corporation listed in the preceding item (excluding a trust corporation of a Trust Subject to Corporate Taxation): a document issued or granted by a public agency or any similar document (excluding a corporate number notice and a corporate number printout).
machine translation, not official
**第五項** 令第三百三十六条第一項に規定する利子等又は配当等につき支払を受ける法人が貯蓄取扱機関等の営業所の長に同項から同条第三項までの規定による告知をする際、当該貯蓄取扱機関等の営業所の長が、当該告知があつた名称及び住所につき、電気通信回線による登記情報の提供に関する法律（平成十一年法律第二百二十六号）第三条第二項（指定等）に規定する指定法人から送信を受けた同法第二条第一項（定義等）に規定する登記情報に記録されたその支払を受ける法人の名称及び住所と同じであることの確認をした場合には、その支払を受ける法人は、当該貯蓄取扱機関等の営業所の長に、令第三百三十七条第一項の規定による前項に規定する法人確認書類の提示をしたものとみなす。
art-81-6/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
When a corporation that receives payment of interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order gives the head of the business office of a savings institution, etc. the notice under the provisions of that paragraph through paragraph (3) of that Article, if the head of the business office of a savings institution, etc. confirms that the name and domicile given in that notice are the same as the name and domicile of the corporation receiving the payment that are recorded in the registration information prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Act on Provision of Information on Registration through Telecommunication Lines (Act No. 226 of 1999) that was transmitted from the designated corporation prescribed in Article 3, paragraph (2) (Designation, etc.) of that Act, the presentation, by the corporation receiving the payment to the head of the business office of a savings institution, etc., of the corporate identification document prescribed in the preceding paragraph pursuant to the provisions of Article 337, paragraph (1) of the Order is deemed to have been made.
machine translation, not official
**第六項** 国内に住所を有しない個人又は第四項第四号に掲げる外国法人が、国内に住所を有する個人又は内国法人（人格のない社団等を除く。）若しくは銀行法第四十七条第二項（外国銀行の免許等）に規定する外国銀行支店若しくは金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う外国法人に限る。）と令第三百三十六条第一項に規定する利子等又は配当等の国内における受領に関する委任契約を締結している場合には、第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書で国内に住所を有しない個人又は第四項第四号に掲げる外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。
art-81-6/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-6
Where an individual who does not have a domicile in Japan or a Foreign Corporation listed in paragraph (4), item (iv) has concluded a contract of mandate concerning the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order with an individual who has a domicile in Japan, a Domestic Corporation (excluding an Association or Foundation without Legal Personality), a foreign bank branch prescribed in Article 47, paragraph (2) (Licenses for Foreign Banks) of the Banking Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a Foreign Corporation that conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), the documents specified in paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate that bears the name or title and the place of domicile outside Japan of the individual who does not have a domicile in Japan or of the Foreign Corporation listed in paragraph (4), item (iv).
machine translation, not official
**第七項** 法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する財務省令で定めるものは、次の各号に掲げる者の区分に応じ当該各号に定める電磁的記録（同項に規定する電磁的記録をいう。以下この項において同じ。）とする。
art-81-6/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7
The matters specified by Ministry of Finance Order as prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the Act are, in accordance with the categories of persons listed in the following items, the electronic or magnetic records specified in those items (meaning the electronic or magnetic records prescribed in that paragraph; the same applies hereinafter in this paragraph).
machine translation, not official
**一** 番号既告知者以外の者 当該者の次に掲げるいずれかの電磁的記録
art-81-6/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1
a person other than a person who has already notified the individual number: any of the following electronic or magnetic records of that person
machine translation, not official
**イ** 次に掲げる電磁的記録又は情報が記録された電磁的記録
art-81-6/par-7/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1/sub-1
an electronic or magnetic record in which any of the following electronic or magnetic records or information is recorded
machine translation, not official
**（１）** 第七条第三項第一号イに規定する署名用電子証明書（以下この項において「署名用電子証明書」という。）
art-81-6/par-7/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1/sub-1/sub2-1
the electronic certificate for signature prescribed in Article 7, paragraph (3), item (i), (a) (hereinafter referred to as the "electronic certificate for signature" in this paragraph);
machine translation, not official
**（２）** （１）の署名用電子証明書に係る者の第七条第六項第一号ロに掲げる情報
art-81-6/par-7/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1/sub-1/sub2-2
the information set forth in Article 7, paragraph (6), item (i), (b) pertaining to the person to whom the electronic certificate for signature set forth in (1) pertains;
machine translation, not official
**（３）** （１）の署名用電子証明書により確認される電子署名（第七条第三項第一号ロに規定する電子署名をいう。次号イ（２）において同じ。）が行われた情報で、当該署名用電子証明書に係る者の氏名、住所及び個人番号に係るもの
art-81-6/par-7/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1/sub-1/sub2-3
information to which an electronic signature confirmed by the electronic certificate for signature set forth in (1) (meaning the electronic signature prescribed in Article 7, paragraph (3), item (i), (b); the same applies in (a), (2) of the following item) has been applied, which pertains to the name, domicile and individual number of the person to whom that electronic certificate for signature pertains;
machine translation, not official
**ロ** カード代替電磁的記録で、当該カード代替電磁的記録に係る者の氏名、住所及び個人番号に係るもの
art-81-6/par-7/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-1/sub-2
a Card Substitute Electronic Record that pertains to the name, domicile and individual number of the person to whom that Card Substitute Electronic Record pertains;
machine translation, not official
**二** 番号既告知者 当該番号既告知者の次に掲げるいずれかの電磁的記録
art-81-6/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2
a person who has already notified the individual number: any of the following electronic or magnetic records of that person who has already notified the individual number:
machine translation, not official
**イ** 次に掲げる電磁的記録又は情報が記録された電磁的記録
art-81-6/par-7/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2/sub-1
the following electronic or magnetic records, or an electronic or magnetic record in which the following information is recorded:
machine translation, not official
**（１）** 署名用電子証明書
art-81-6/par-7/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2/sub-1/sub2-1
an electronic certificate for signature;
machine translation, not official
**（２）** （１）の署名用電子証明書により確認される電子署名が行われた情報で、当該署名用電子証明書に係る者の氏名及び住所に係るもの
art-81-6/par-7/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2/sub-1/sub2-2
information to which an electronic signature confirmed by the electronic certificate for signature set forth in (1) has been applied, which pertains to the name and domicile of the person to whom that electronic certificate for signature pertains;
machine translation, not official
**ロ** カード代替電磁的記録で、当該カード代替電磁的記録に係る者の氏名及び住所に係るもの
art-81-6/par-7/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2/sub-2
a Card Substitute Electronic Record that pertains to the name and domicile of the person to whom that Card Substitute Electronic Record pertains.
machine translation, not official
**第八項** 貯蓄取扱機関等の営業所の長が令第三百三十六条第四項の規定により帳簿を作成する場合には、その者は、当該帳簿に次に掲げる事項を記載しなければならない。
art-81-6/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
When the head of the business office of a savings institution, etc. prepares a book pursuant to Article 336, paragraph (4) of the Order, that person must enter the following matters in that book:
machine translation, not official
**一** 令第三百三十七条第二項各号に定める書類のいずれかの提示若しくは署名用電子証明書等の送信をし、若しくは同条第四項の規定による確認を受けた者又は令第三百三十六条第四項に規定する特定通知等（次号、第八十一条の九第一項（無記名公社債の利子等の受領者の告知書の記載事項等）及び第八十一条の十七第六項（譲渡性預金の譲渡等に関する告知書）において「特定通知等」という。）に係る者の氏名又は名称、住所及び個人番号又は法人番号
art-81-6/par-8/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8/item-1
the name or title, domicile, and individual number or corporate number of a person who has presented any of the documents specified in each item of Article 337, paragraph (2) of the Order, or has transmitted an electronic certificate for signature or similar record, or has undergone the confirmation under paragraph (4) of that Article, or of a person pertaining to the specified notice, etc. prescribed in Article 336, paragraph (4) of the Order (referred to as "specified notice, etc." in the following item, Article 81-9, paragraph (1) (Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) and Article 81-17, paragraph (6) (Paper-Based Notice Regarding Transfer of Negotiable Deposits));
machine translation, not official
**二** 当該提示若しくは送信若しくは特定通知等を受け、又は令第三百三十七条第四項の規定による確認をした年月日及び当該提示を受けた書類の名称又は署名用電子証明書等の送信若しくは当該特定通知等を受け、若しくは当該確認をした旨（第五項の規定による確認を受けた法人にあつては、当該提示を受けた年月日及び書類の名称並びに当該確認をした旨）
art-81-6/par-8/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8/item-2
the date on which the presentation, the transmission or the specified notice, etc. was received, or on which the confirmation under Article 337, paragraph (4) of the Order was conducted, and the title of the document of which the presentation was received, or the fact that the transmission of an electronic certificate for signature or similar record or the specified notice, etc. was received or that that confirmation was conducted (in the case of a corporation that has undergone the confirmation under paragraph (5), the date on which the presentation was received, the title of the document, and the fact that that confirmation was conducted);
machine translation, not official
**三** その他参考となるべき事項
art-81-6/par-8/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8/item-3
any other matters for reference.
machine translation, not official
**第九項** 前項の貯蓄取扱機関等の営業所の長は、同項の帳簿を、当該帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-81-6/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
The head of the business office of a savings institution, etc. referred to in the preceding paragraph must retain the book referred to in that paragraph for five years from the year following the year that includes the date of closing of that book.
machine translation, not official
**第十項** 令第三百三十六条第四項に規定する財務省令で定める通知又は提供は、預貯金者の意思に基づく個人番号の利用による預貯金口座の管理等に関する法律施行規則（令和六年内閣府、デジタル庁、財務省、厚生労働省、農林水産省、経済産業省令第一号）第二十六条第一号（預金保険機構の業務の特例）に掲げる業務による同号に規定する通知又は同条第四号に掲げる業務による同号に規定する情報の提供とする。
art-81-6/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-10
The notice or provision specified by Ministry of Finance Order prescribed in Article 336, paragraph (4) of the Order is the notice prescribed in Article 26, item (i) (Special Provisions on the Operations of the Deposit Insurance Corporation of Japan) of the Regulation for Enforcement of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Order of the Cabinet Office, the Digital Agency, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, and the Ministry of Economy, Trade and Industry No. 1 of 2024) given by the operations set forth in that item, or the provision of the information prescribed in item (iv) of that Article by the operations set forth in that item.
machine translation, not official
### 第八十一条の七（利子等の受領者の申請により作成する帳簿の記載事項） — Matters to Be Entered in the Book Prepared at the Application of a Person Receiving Interest and Similar Income
caption: machine translation, not official
art-81-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7
**第一項** 令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、前条第二項に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百三十七条第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
art-81-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-1
The documents specified by Ministry of Finance Order prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 337, paragraph (3) of the Order.
machine translation, not official
**第二項** 令第三百三十七条第五項に規定する財務省令で定める者は、次に掲げる者とする。
art-81-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2
The persons specified by Ministry of Finance Order prescribed in Article 337, paragraph (5) of the Order are the following persons:
machine translation, not official
**一** 国内に住所を有する個人で、令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（当該貯蓄取扱機関等の営業所の長が令第三百三十六条第二項第一号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する金融機関の営業所等の長である場合に限る。）の法第十条第五項（障害者等の少額預金の利子所得等の非課税）（租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定による確認を受けた者（当該金融機関の営業所等において、法第十条第一項の規定の適用を受ける同項の預貯金等又は租税特別措置法第四条第一項の規定の適用を受ける同項の公債の預入、信託又は購入をしている者に限る。）
art-81-7/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-1
an individual who has a domicile in Japan and who has undergone the confirmation, by the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc. is the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order), under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons) of the Act on Special Measures Concerning Taxation) (limited to a person who, at that business office of a financial institution or other such place, has deposited or placed in trust the Deposits and Savings, etc. set forth in Article 10, paragraph (1) of the Act to which that paragraph applies, or has purchased the public bonds set forth in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph applies);
machine translation, not official
**二** 居住者（前号に掲げる者を除く。）又は内国法人で、金融機関の営業所等（同号に規定する金融機関の営業所等の長が同号に規定する貯蓄取扱機関等の営業所の長である場合における当該金融機関の営業所等をいう。以下この項において同じ。）において当座預金に係る契約を締結している者（当該金融機関の営業所等に当該契約に直接関連して、その者の住民票の写し、印鑑証明書若しくは法人の登記事項証明書又はその者の有する不動産についての抵当権の設定の登記に係る登記事項証明書を提出している者に限る。次号において同じ。）
art-81-7/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-2
a Resident (excluding a person set forth in the preceding item) or a Domestic Corporation that has concluded a contract pertaining to a checking account at the business office of a financial institution or other such place (meaning, in the case where the head of the business office of a financial institution or other such place prescribed in the preceding item is the head of the business office of a savings institution, etc. prescribed in that item, that business office of a financial institution or other such place; the same applies hereinafter in this paragraph) (limited to a person who has submitted to that business office of a financial institution or other such place, in direct connection with that contract, a copy of the person's certificate of residence, a certificate of seal impression or a certificate of registered information of a corporation, or a certificate of registered information pertaining to the registration of the establishment of a mortgage on real estate that the person holds; the same applies in the following item);
machine translation, not official
**三** 前二号に掲げる個人又は前号に掲げる法人以外の居住者又は内国法人で、金融機関の営業所等において借入金に係る契約又はその者の債務につき支払保証に係る契約を締結しているもの
art-81-7/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-3
a Resident or Domestic Corporation other than an individual set forth in the preceding two items or a corporation set forth in the preceding item, that has concluded, at the business office of a financial institution or other such place, a contract pertaining to a loan or a contract pertaining to a payment guarantee for the person's obligations;
machine translation, not official
**四** 非居住者又は外国法人で、金融機関の営業所等において令第三百三十六条第一項に規定する利子等又は配当等の国内における受領に関する委任契約を締結しているもの（当該金融機関の営業所等に当該委任契約に係る委任状又は契約書の保管の委託をしている者に限る。）
art-81-7/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-4
a Nonresident or Foreign Corporation that has concluded, at the business office of a financial institution or other such place, a contract of mandate pertaining to the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order (limited to a person who has placed the power of attorney or contract document pertaining to that contract of mandate in custody with that business office of a financial institution or other such place);
machine translation, not official
**五** 法人税法別表第二（公益法人等の表）に掲げる法人（前三号に掲げる法人を除く。）
art-81-7/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-5
a corporation listed in Appended Table 2 (Table of Corporations in the Public Interest, etc.) of the Corporation Tax Act (excluding the corporations set forth in the preceding three items).
machine translation, not official
**第三項** 貯蓄取扱機関等の営業所の長（令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長をいう。以下この条及び次条において同じ。）は、令第三百三十七条第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-81-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3
The head of the business office of a savings institution, etc. (meaning the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order; the same applies hereinafter in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:
machine translation, not official
**一** 当該申請書を提出した者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所とする。以下この号及び次項において同じ。）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にあつては、氏名又は名称及び住所）
art-81-7/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
machine translation, not official
**二** 当該申請書の提出があつた年月日及び当該申請書に添付された令第三百三十七条第二項各号に定める書類の写しの当該書類の名称（前条第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百三十七条第四項の規定による確認をした旨
art-81-7/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3/item-2
the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under paragraph (5) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 337, paragraph (4) of the Order was conducted;
machine translation, not official
**三** その他参考となるべき事項
art-81-7/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3/item-3
any other matters for reference.
machine translation, not official
**第四項** 前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した貯蓄取扱機関等の営業所の長に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は同条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
art-81-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the head of the business office of a savings institution, etc. to whom that written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
machine translation, not official
**一** その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
art-81-7/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4/item-1
in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
machine translation, not official
**二** その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
art-81-7/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4/item-2
in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
machine translation, not official
**三** 行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
art-81-7/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4/item-3
in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
machine translation, not official
**第五項** 第三項の規定により同項の帳簿を作成した貯蓄取扱機関等の営業所の長は、前項の届出書を受理した場合には、当該帳簿の第三項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
art-81-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-5
The head of the business office of a savings institution, etc. who has prepared the books prescribed in paragraph (3) pursuant to the provisions of that paragraph, when accepting the written notification under the preceding paragraph, must correct the matters listed in the items of paragraph (3) in those books to the matters stated in that written notification.
machine translation, not official
**第六項** 貯蓄取扱機関等の営業所の長は、その受理した第三項に規定する申請書（令第三百三十七条第五項に規定する書類及び署名用電子証明書等を含む。）及び第四項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
art-81-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-6
The head of the business office of a savings institution, etc. must retain the written application prescribed in paragraph (3) that the head has accepted (including the documents prescribed in Article 337, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (4) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
machine translation, not official
### 第八十一条の八（貯蓄取扱機関等の営業所の長の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by the Head of the Business Office of a Savings Institution, etc. and Retention of Books and Documents, etc.
caption: machine translation, not official
art-81-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8
**第一項** 貯蓄取扱機関等の営業所の長は、令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）又は第三百三十七条第四項（告知に係る住民票の写しその他の書類の提示等）の規定による確認をした場合には、令第三百三十八条第四項の規定により、同項に規定する帳簿に、令第三百三十六条第一項から第三項まで（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知の際に提示された令第三百三十七条第二項各号に定める書類若しくは同条第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百三十七条第二項第二号に定める書類の名称）又は令第三百三十七条第四項の規定による確認をした旨を記載することにより、令第三百三十八条第一項又は第三百三十七条第四項の規定による確認をした旨を明らかにしておかなければならない。
art-81-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-1
When the head of the business office of a savings institution, etc. has made the confirmation under Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) or Article 337, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order, make clear that the confirmation under Article 338, paragraph (1) or Article 337, paragraph (4) of the Order has been made, by stating in the books prescribed in Article 338, paragraph (4) of the Order the name of the documents specified in the items of Article 337, paragraph (2) of the Order or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article that were presented at the time of notice under Article 336, paragraphs (1) through (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order, the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice (where the person who gave that notice is a corporation that has undergone confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 337, paragraph (4) of the Order has been made.
machine translation, not official
**第二項** 令第三百三十八条第三項に規定する登録の取扱いをする者又は同項に規定する振替口座簿に記載若しくは記録をする者若しくは同項に規定する保管の委託を受ける者は、同条第二項又は第三項の規定による通知を受けた場合には、当該登録又は振替若しくは保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた氏名又は名称、住所（第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所を含む。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にあつては、氏名又は名称及び住所）並びにその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。
art-81-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-2
A person who handles the registration prescribed in Article 338, paragraph (3) of the Order, a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph must, when receiving notice under paragraph (2) or (3) of that Article, make clear the fact of having received the notice by stating, in the books relating to that registration, transfer or custody (including books similar thereto), the name or title, domicile (including the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) for which the notice was received, together with that fact.
machine translation, not official
**第三項** 貯蓄取扱機関等の営業所の長及び前項に規定する登録の取扱いをする者又は同項に規定する振替口座簿に記載若しくは記録をする者若しくは同項に規定する保管の委託を受ける者は、令第三百三十八条第四項に規定する帳簿（令第三百三十七条第五項に規定する帳簿を含む。）又は前項に規定する登録若しくは振替若しくは保管の委託に関する帳簿を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-81-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-3
The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in the preceding paragraph, a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order (including the books prescribed in Article 337, paragraph (5) of the Order) or the books relating to the registration, transfer or custody prescribed in the preceding paragraph for five years from the year following the year that includes the day on which those books are closed.
machine translation, not official
**第四項** 第二項に規定する登録の取扱いをする者又は同項に規定する振替口座簿に記載若しくは記録をする者若しくは同項に規定する保管の委託を受ける者は、その受けた令第三百三十八条第二項又は第三項の規定による通知の内容を記載した書類を、当該通知を受けた日の属する年の翌年から五年間保存しなければならない。
art-81-8/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-4
A person who handles the registration prescribed in paragraph (2), a person who makes entries or records in the transfer account book prescribed in that paragraph, or a person entrusted with the custody prescribed in that paragraph must retain a document stating the contents of the notice received under Article 338, paragraph (2) or (3) of the Order for five years from the year following the year that includes the day on which the notice was received.
machine translation, not official
**第五項** 第一項又は第三項の場合において、貯蓄取扱機関等の営業所の長が郵便貯金銀行（郵政民営化法第九十四条（定義）に規定する郵便貯金銀行をいう。以下この項において同じ。）の営業所の長である場合には、令第三百三十八条第四項に規定する帳簿については、郵便貯金銀行が当該営業所の所在地以外の場所においてこれを保存することができるものとする。
art-81-8/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-5
In the case of paragraph (1) or (3), where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act; the same applies hereinafter in this paragraph), the postal savings bank may retain the books prescribed in Article 338, paragraph (4) of the Order at a place other than the location of that business office.
machine translation, not official
### 第八十一条の九（無記名公社債の利子等の受領者の告知書の記載事項等） — Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.
caption: machine translation, not official
art-81-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9
**第一項** 令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する財務省令で定める者は、無記名公社債等（同項に規定する無記名公社債等をいう。以下この条において同じ。）の利子等（同項に規定する利子等をいう。以下この条において同じ。）の支払の取扱者（令第三百三十九条第二項の規定により支払の取扱者とみなされる者を含む。次項において同じ。）が、当該無記名公社債等の利子等の支払を受ける者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この項、第三項第一号及び第六項第一号において同じ。）及び個人番号又は法人番号その他の事項を記載した帳簿（その者の令第三百三十九条第九項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
art-81-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-1
The persons specified by Ministry of Finance Order as prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are the persons receiving payment, in the case where a payment handler for interest and similar income (meaning the interest and similar income prescribed in that paragraph; the same applies hereinafter in this Article) from bearer public and corporate bonds, etc. (meaning the bearer public and corporate bonds, etc. prescribed in that paragraph; the same applies hereinafter in this Article) (including a person deemed to be a payment handler pursuant to Article 339, paragraph (2) of the Order; the same applies in the following paragraph) has books stating the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this paragraph, paragraph (3), item (i) and paragraph (6), item (i)) and individual number or corporate number, and other matters, of the person receiving payment of the interest and similar income from those bearer public and corporate bonds, etc. (limited to books prepared by the presentation of any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, or by the transmission of the person's electronic certificate for signature or similar record, or by the receipt of a specified notice, etc. concerning the person, or by making the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order) (excluding a person whose name or title, domicile, or individual number or corporate number differs from the person's name or title, domicile, or individual number or corporate number stated in those books).
machine translation, not official
**第二項** 無記名公社債等の利子等の支払の取扱者が前項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-2
Where a payment handler for interest and similar income from bearer public and corporate bonds, etc. prepares books pursuant to the provisions of the preceding paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
machine translation, not official
**第三項** 令第三百三十九条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-81-9/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (1) of the Order are the following matters:
machine translation, not official
**一** 無記名公社債等の利子等の支払を受ける者の氏名又は名称、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又は第一項の規定に該当する者にあつては、氏名又は名称及び住所。第六項第一号において同じ。）
art-81-9/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-1
the name or title, domicile and individual number or corporate number of the person receiving payment of interest and similar income from bearer public and corporate bonds, etc. (for a person who has neither an individual number nor a corporate number or a person falling under the provisions of paragraph (1), the name or title and domicile; the same applies in paragraph (6), item (i));
machine translation, not official
**二** 無記名公社債等の種類又は名称
art-81-9/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-2
the type or name of the bearer public and corporate bonds, etc.;
machine translation, not official
**三** 無記名公社債等について、その元本の所有者以外の者が当該無記名公社債等の利子等につき支払を受ける場合には、当該無記名公社債等の元本の所有者の氏名又は名称及び住所（国内に住所がない場合には、居所）
art-81-9/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-3
where, with respect to bearer public and corporate bonds, etc., a person other than the owner of the principal receives payment of the relevant interest and similar income from bearer public and corporate bonds, etc., the name or title and domicile of the owner of the principal of those bearer public and corporate bonds, etc. (the residence, if the owner does not have a domicile in Japan);
machine translation, not official
**四** 第一号の支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしている場合には、その納税管理人の氏名及び住所（国内に住所がない場合には、居所）
art-81-9/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-4
where the person receiving payment under item (i) has submitted a notification of a tax agent pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, the name and domicile of that tax agent (the residence, if the tax agent does not have a domicile in Japan);
machine translation, not official
**五** その他参考となるべき事項
art-81-9/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-5
any other matters for reference.
machine translation, not official
**第四項** 令第三百三十九条第三項に規定する財務省令で定める金融機関の営業所等は、第八十一条の三第三号（金融機関等の範囲）に掲げる投資信託委託会社の営業所とする。
art-81-9/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-4
The business offices, etc. of financial institutions specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are the business offices of the Investment Trust management companies listed in Article 81-3, item (iii) (Scope of Financial Institutions, etc.).
machine translation, not official
**第五項** 令第三百三十九条第三項に規定する財務省令で定める事項は、第三項各号に掲げる事項のほか、次に掲げる事項とする。
art-81-9/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-5
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (3) of the Order are, in addition to the matters listed in the items of paragraph (3), the following matters:
machine translation, not official
**一** 令第三百三十九条第三項に規定する契約に基づき保管の委託をしようとする無記名公社債等の種別（公社債、無記名株式等（同条第一項に規定する無記名株式等をいう。）又は貸付信託、投資信託若しくは特定受益証券発行信託の受益証券の別をいう。次項第二号及び第七項第二号において同じ。）
art-81-9/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-5/item-1
the category of the bearer public and corporate bonds, etc. for which custody is to be entrusted under the contract prescribed in Article 339, paragraph (3) of the Order (meaning the distinction among public and corporate bonds, bearer shares, etc. (meaning the bearer shares, etc. prescribed in paragraph (1) of that Article), and beneficiary certificates of a Loan Trust, Investment Trust or Specified Trust That Issues Beneficiary Certificates; the same applies in paragraph (6), item (ii) and paragraph (7), item (ii));
machine translation, not official
**二** 前号の保管の委託をする無記名公社債等の利子等につき当該保管の委託をしている期間内に支払を受ける利子等の支払の取扱いを依頼する旨
art-81-9/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-5/item-2
the fact that the person requests the handling of payment of the interest and similar income to be received during the period for which custody is entrusted, with respect to the interest and similar income from bearer public and corporate bonds, etc. for which custody is entrusted under the preceding item;
machine translation, not official
**三** その他参考となるべき事項
art-81-9/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-5/item-3
any other matters for reference.
machine translation, not official
**第六項** 令第三百三十九条第六項に規定する財務省令で定める事項は、次項に規定する場合に該当する場合を除き、次に掲げる事項とする。
art-81-9/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order are, except in the case falling under the provisions of the following paragraph, the following matters:
machine translation, not official
**一** 令第三百三十九条第三項の規定による告知書を提出した者の当該告知書に記載された氏名又は名称、住所及び個人番号又は法人番号
art-81-9/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-1
the name or title, domicile and individual number or corporate number stated in the paper-based notice of the person who submitted the paper-based notice pursuant to Article 339, paragraph (3) of the Order;
machine translation, not official
**二** 保管の委託を受けた無記名公社債等の種別及び名称並びに当該保管の委託を受けた年月日
art-81-9/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-2
the category and name of the bearer public and corporate bonds, etc. entrusted to the person for custody, and the date on which that custody was entrusted;
machine translation, not official
**三** 前号の無記名公社債等の保管の委託をやめた年月日
art-81-9/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-3
the date on which the custody of the bearer public and corporate bonds, etc. under the preceding item was discontinued;
machine translation, not official
**四** その他参考となるべき事項
art-81-9/par-6/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-4
any other matters for reference.
machine translation, not official
**第七項** 令第三百三十九条第三項の保管の委託が同項に規定する保管委託取次契約に係る保管の委託の契約に基づくものである場合における同条第六項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-81-9/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7
The matters specified by Ministry of Finance Order as prescribed in Article 339, paragraph (6) of the Order, in the case where the custody under Article 339, paragraph (3) of the Order is based on a contract for entrusting custody pertaining to the custody entrustment brokerage contract prescribed in that paragraph, are the following matters:
machine translation, not official
**一** 前項第一号に掲げる事項
art-81-9/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-1
the matters listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 保管の委託がされた無記名公社債等の種別及び名称並びに当該保管の委託がされた年月日
art-81-9/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-2
the category and name of the bearer public and corporate bonds, etc. for which custody was entrusted, and the date on which that custody was entrusted;
machine translation, not official
**三** 前号の無記名公社債等の保管の委託を受けた者の名称及び所在地
art-81-9/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-3
the name and location of the person entrusted with custody of the bearer public and corporate bonds, etc. under the preceding item;
machine translation, not official
**四** 第二号の無記名公社債等の保管の委託の取次ぎをした年月日
art-81-9/par-7/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-4
the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was brokered;
machine translation, not official
**五** 第二号の無記名公社債等の保管の委託の取りやめがされた年月日
art-81-9/par-7/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-5
the date on which the entrustment of custody of the bearer public and corporate bonds, etc. under item (ii) was cancelled;
machine translation, not official
**六** その他参考となるべき事項
art-81-9/par-7/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-6
any other matters for reference.
machine translation, not official
**第八項** 令第三百三十九条第八項の登録は、第八十一条の五第三項（特定株式投資信託等の収益の分配につき支払を受ける者の登録等）に定めるところにより行われるものとする。
art-81-9/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-8
The registration under Article 339, paragraph (8) of the Order is to be effected as provided in Article 81-5, paragraph (3) (Registration, etc. of Persons Receiving Payment of Distributions of Proceeds of Specified Stock Investment Trusts, etc.).
machine translation, not official
**第九項** 令第三百三十九条第一項の告知書の書式は、別表第四（一）から別表第四（三）までによる。
art-81-9/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-9
The form of the paper-based notice under Article 339, paragraph (1) of the Order is as set out in Appended Table IV (1) through Appended Table IV (3).
machine translation, not official
### 第八十一条の十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲） — Scope of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc. for Bearer Public and Corporate Bonds
caption: machine translation, not official
art-81-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-10
**第一項** 令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、令第三百三十九条第一項若しくは第三項又は同条第四項（同条第五項において準用する場合を含む。）の規定による告知書又は書類の提出をする者の第八十一条の六第一項各号又は第三項各号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる者の区分に応じ当該各号に定める書類（当該告知書又は書類に記載すべき氏名又は名称及び住所若しくは第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所の記載のあるものに限る。）とする。この場合において、第八十一条の六第一項第一号イ中「第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（」とあるのは「第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する支払の取扱者（同条第二項の規定により支払の取扱者とみなされる者を含む。」と、同項第三号中「令第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第八十一条の九第一項（無記名公社債の利子等の受領者の告知書の記載事項等）」と、同条第三項第二号中「令第三百三十六条第四項」とあるのは「第八十一条の九第一項」と、同条第五項中「第三百三十六条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項に規定する利子等」と、「同項から同条第三項までの規定による告知」とあるのは「同項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項（同条第五項において準用する場合を含む。）に規定する書類の提出」と、「当該告知があつた」とあるのは「これらの告知書又は書類に記載された」と、「第三百三十七条第一項」とあるのは「第三百三十九条第九項において準用する令第三百三十七条第一項」と、同条第六項中「第三百三十六条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項に規定する利子等」とする。
art-81-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-10/par-1
The documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are, in accordance with the categories of persons listed in the items of Article 81-6, paragraph (1) or the items of paragraph (3) of that Article (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) for a person who submits a paper-based notice or documents pursuant to Article 339, paragraph (1) or (3) of the Order, or paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article), the documents specified in those items (limited to those bearing the name or title and domicile to be stated in that paper-based notice or those documents, or the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan)). In this case, the phrase "the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (" in Article 81-6, paragraph (1), item (i), (a) is deemed to be replaced with "the payment handler prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article;"; the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in item (iii) of that paragraph with "Article 81-9, paragraph (1) (Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.)"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 81-9, paragraph (1)"; in paragraph (5) of that Article, the phrase "interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" with "interest and similar income prescribed in Article 339, paragraph (1) of the Order", the phrase "the notice under the provisions of that paragraph through paragraph (3) of that Article" with "the submission of the paper-based notice prescribed in that paragraph, the submission of a paper-based notice pursuant to paragraph (3) of that Article, or the submission of the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article)", the phrase "given in that notice" with "stated in those paper-based notices or documents", and the phrase "Article 337, paragraph (1) of the Order" with "Article 337, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order"; and in paragraph (6) of that Article, the phrase "interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" with "interest and similar income prescribed in Article 339, paragraph (1) of the Order".
machine translation, not official
### 第八十一条の十一（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項） — Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
caption: machine translation, not official
art-81-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11
**第一項** 令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百三十九条第四項に規定する書類の提出をする個人の変更前の氏名又は住所の記載がある書類とする。
art-81-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents listed in item (i) of that paragraph), the documents bearing the name or domicile before the change of the individual who submits the documents prescribed in Article 339, paragraph (4) of the Order.
machine translation, not official
**第二項** 令第三百三十九条第九項において準用する令第三百三十七条第五項に規定する財務省令で定める者は、第八十一条の七第二項各号（利子等の受領者の申請により作成する帳簿の記載事項）に掲げる者とする。この場合において、同項第一号中「令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（当該貯蓄取扱機関等の営業所の長」とあるのは「令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する支払の取扱者（同条第二項の規定により支払の取扱者とみなされる者を含むものとし、当該支払の取扱者」と、同項第二号中「貯蓄取扱機関等の営業所の長」とあるのは「支払の取扱者」と、同項第四号中「令第三百三十六条第一項に規定する利子等又は配当等」とあるのは「令第三百三十九条第一項に規定する利子等」と、それぞれ読み替えるものとする。
art-81-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-2
The persons specified by Ministry of Finance Order as prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order are the persons listed in the items of Article 81-7, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income). In this case, the phrase "the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc." in item (i) of that paragraph is deemed to be replaced with "the payment handler prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article, and limited to the case where that payment handler"; the phrase "the head of the business office of a savings institution, etc." in item (ii) of that paragraph is deemed to be replaced with "the payment handler"; and the phrase "the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order" in item (iv) of that paragraph is deemed to be replaced with "the interest and similar income prescribed in Article 339, paragraph (1) of the Order".
machine translation, not official
**第三項** 令第三百三十九条第一項に規定する支払の取扱者（同条第二項の規定により支払の取扱者とみなされる者を含む。以下この条及び次条において「貯蓄取扱機関等の営業所の長」という。）は、令第三百三十九条第九項において準用する令第三百三十七条第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-81-11/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3
The payment handler prescribed in Article 339, paragraph (1) of the Order (including a person deemed to be a payment handler pursuant to paragraph (2) of that Article; hereinafter referred to as the "head of the business office of a savings institution, etc." in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, prepare a book pursuant to Article 337, paragraph (5) of the Order and enter in that book the following matters:
machine translation, not official
**一** 当該申請書を提出した者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所とする。以下この号及び次項において同じ。）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にあつては、氏名又は名称及び住所。第六項において同じ。）
art-81-11/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile; the same applies in paragraph (6)) of the person who submitted that written application;
machine translation, not official
**二** 当該申請書の提出があつた年月日及び当該申請書に添付された令第三百三十九条第九項において準用する令第三百三十七条第二項各号に定める書類の写しの当該書類の名称（前条の規定により読み替えられた第八十一条の六第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をした旨
art-81-11/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3/item-2
the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as read pursuant to the provisions of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order was conducted;
machine translation, not official
**三** その他参考となるべき事項
art-81-11/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3/item-3
any other matters for reference.
machine translation, not official
**第四項** 前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した貯蓄取扱機関等の営業所の長に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百三十九条第九項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百三十九条第九項において準用する令第三百三十七条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
art-81-11/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under any of the cases listed in the following items, without delay submit to the head of the business office of a savings institution, etc. to whom the written application was submitted a written notification stating the matters specified in the relevant item in accordance with the categories of cases listed in the items (including, where the person comes to fall under the case listed in item (i), the name or title and domicile before the change, and including, where the person comes to fall under the case listed in item (ii), the name or title, domicile and individual number before the change) (limited to one to which is attached a copy of any of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order (where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 337, paragraph (3) of the Order as so applied mutatis mutandis) (limited to one bearing the matters specified in the item in accordance with the categories of cases listed in the following items), or in connection with the submission of which the person has transmitted the person's electronic certificate for signature or similar record or has undergone the confirmation under Article 337, paragraph (4) of the Order as so applied mutatis mutandis). The same applies where, after submitting that written notification, the person again comes to fall under the case listed in item (i) or (ii).
machine translation, not official
**一** その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
art-81-11/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4/item-1
where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (if the person is an individual, the person's name and domicile after the change);
machine translation, not official
**二** その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
art-81-11/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4/item-2
where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
machine translation, not official
**三** 行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
art-81-11/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4/item-3
where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
machine translation, not official
**第五項** 第三項の規定により同項の帳簿を作成した貯蓄取扱機関等の営業所の長は、前項の届出書を受理した場合には、当該帳簿の第三項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
art-81-11/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-5
The head of the business office of a savings institution, etc. who has prepared the book prescribed in paragraph (3) pursuant to the provisions of that paragraph, when accepting the written notification under the preceding paragraph, must correct the matters listed in the items of paragraph (3) in that book to the matters stated in that written notification.
machine translation, not official
**第六項** 貯蓄取扱機関等の営業所（貯蓄取扱機関等の営業所の長がその営業所、事務所その他これらに準ずるものの長である場合における当該営業所、事務所その他これらに準ずるものをいう。）の所在地の所轄税務署長は、第三項に規定する申請書を提出した者について、その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が同項の帳簿に記載されているこれらの事項と異なると認められるときは、当該貯蓄取扱機関等の営業所の長に対し、当該異なると認められる者に係る令第三百三十九条第九項において準用する令第三百三十七条第四項及び第五項本文の規定の適用に関し、必要な指示をすることができる。
art-81-11/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-6
The district director with jurisdiction over the location of the business office of a savings institution, etc. (meaning, where the head of the business office of a savings institution, etc. is the head of a business office, office or other similar place, that business office, office or other similar place) may, when the district director finds that the name or title, domicile, or individual number or corporate number of a person who has submitted the written application prescribed in paragraph (3) differs from those matters stated in the book prescribed in that paragraph, give the head of the business office of a savings institution, etc. necessary instructions concerning the application of Article 337, paragraph (4) and paragraph (5), main clause of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order with respect to the person found to differ.
machine translation, not official
**第七項** 貯蓄取扱機関等の営業所の長は、その受理した第三項に規定する申請書（令第三百三十九条第九項において準用する令第三百三十七条第五項に規定する書類及び署名用電子証明書等を含む。）及び第四項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
art-81-11/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-7
The head of the business office of a savings institution, etc. must retain the written application prescribed in paragraph (3) that the head has accepted (including the documents prescribed in Article 337, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (4) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
machine translation, not official
### 第八十一条の十二（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by Payment Handlers, etc. of Interest and Similar Income from Bearer Public and Corporate Bonds and Retention of Books and Documents, etc.
caption: machine translation, not official
art-81-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12
**第一項** 貯蓄取扱機関等の営業所の長は、令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）又は令第三百三十九条第九項において準用する令第三百三十七条第四項（告知に係る住民票の写しその他の書類の提示等）の規定による確認をした場合には、令第三百三十九条第九項において準用する令第三百三十八条第四項の規定により、同項に規定する帳簿に令第三百三十九条第九項において準用する令第三百三十七条第二項各号に定める書類若しくは同条第三項に規定する住所等変更確認書類の名称、署名用電子証明書等の送信を受けた旨（令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項（同条第五項において準用する場合を含む。）に規定する書類の提出をした者が第八十一条の十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲）の規定により読み替えられた第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及びこれらの告知書又は書類の提出の際に提示された令第三百三十九条第九項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をした旨を記載することにより、令第三百三十九条第九項において準用する令第三百三十八条第一項又は令第三百三十九条第九項において準用する令第三百三十七条第四項の規定による確認をした旨を明らかにしておかなければならない。
art-81-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-1
When the head of the business office of a savings institution, etc. has made the confirmation under Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. for Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order or under Article 337, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, the head must, pursuant to Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, make clear that the confirmation under Article 338, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order has been made, by stating in the books prescribed in Article 338, paragraph (4) of the Order the name of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or of the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article, the fact that an electronic certificate for signature or similar record was transmitted (where the person who submitted the paper-based notice prescribed in Article 339, paragraph (1) of the Order, submitted a paper-based notice pursuant to paragraph (3) of that Article, or submitted the documents prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as read pursuant to the provisions of Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. for Bearer Public and Corporate Bonds), that fact and the name of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order that was presented at the time of the submission of those paper-based notices or documents), or the fact that the confirmation under Article 337, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order has been made.
machine translation, not official
**第二項** 令第三百三十九条第九項において準用する令第三百三十八条第三項に規定する登録の取扱いをする者又は同項に規定する保管の委託を受ける者は、同条第二項又は第三項の規定による通知を受けた場合には、当該登録又は保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた氏名又は名称、住所（第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所を含む。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にあつては、氏名又は名称及び住所）並びにその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。
art-81-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-2
A person who handles the registration prescribed in Article 338, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order, or a person entrusted with the custody prescribed in that paragraph, must, when receiving notice under paragraph (2) or (3) of that Article, make clear the fact of having received the notice by stating, in the books relating to that registration or custody (including books similar thereto), the name or title, domicile (including the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) for which the notice was received, together with that fact.
machine translation, not official
**第三項** 貯蓄取扱機関等の営業所の長及び前項に規定する登録の取扱いをする者又は同項に規定する保管の委託を受ける者は、令第三百三十九条第九項において準用する令第三百三十八条第四項に規定する帳簿又は前項に規定する登録若しくは保管の委託に関する帳簿を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。この場合においては、第八十一条の八第五項（貯蓄取扱機関等の営業所の長の帳簿書類の保存）の規定は、貯蓄取扱機関等の営業所の長が同項に規定する郵便貯金銀行の営業所の長であるときについて準用する。
art-81-12/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-3
The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in the preceding paragraph or a person entrusted with the custody prescribed in that paragraph, must retain the books prescribed in Article 338, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order or the books relating to the registration or custody prescribed in the preceding paragraph for five years from the year following the year that includes the day on which those books are closed. In this case, the provisions of Article 81-8, paragraph (5) (Retention of Books and Documents by the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis where the head of the business office of a savings institution, etc. is the head of the business office of a postal savings bank prescribed in that paragraph.
machine translation, not official
**第四項** 貯蓄取扱機関等の営業所の長及び第二項に規定する登録の取扱いをする者又は同項に規定する保管の委託を受ける者は、その受理した令第三百三十九条第一項若しくは第三項若しくは同条第四項に規定する告知書若しくは書類及び署名用電子証明書等又はその受けた同条第九項において準用する令第三百三十八条第二項若しくは第三項の規定による通知の内容を記載した書類及び署名用電子証明書等を、当該受理し、又は当該通知を受けた日の属する年の翌年から五年間保存しなければならない。
art-81-12/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-4
The head of the business office of a savings institution, etc., and a person who handles the registration prescribed in paragraph (2) or a person entrusted with the custody prescribed in that paragraph, must retain the paper-based notices or documents prescribed in Article 339, paragraph (1), (3) or (4) of the Order and the electronic certificates for signature or similar records that they have accepted, or the documents stating the contents of the notices under Article 338, paragraph (2) or (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order and the electronic certificates for signature or similar records that they have received, for five years from the year following the year that includes the day on which those were accepted or the notice was received.
machine translation, not official
### 第八十一条の十三から第八十一条の十六まで 〔削除 / repealed〕
art-81-13-to-81-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-13-to-81-16
**第一項** 削除
art-81-13-to-81-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-13-to-81-16/par-1
### 第八十一条の十七（譲渡性預金の譲渡等に関する告知書） — Paper-Based Notice Regarding Transfer of Negotiable Deposits
caption: machine translation, not official
art-81-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17
**第一項** 国内において譲渡性預金（法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金をいう。以下この項、第三項及び第六項において同じ。）の譲渡をし、又は譲受けをした者は、同条の規定により、次に掲げる事項を記載した告知書をその譲渡性預金を受け入れている金融機関の営業所又は事務所の長に提出しなければならない。
art-81-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1
A person who has transferred or taken transfer of a negotiable deposit (meaning the negotiable deposit prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (6)) in Japan must, pursuant to that Article, submit a paper-based notice stating the following matters to the head of the business office or office of the financial institution that has accepted the negotiable deposit:
machine translation, not official
**一** 当該譲渡をし、又は譲受けをした者の氏名又は名称、住所（国内に住所を有しない者にあつては第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この条において同じ。）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番号既告知者にあつては、氏名又は名称及び住所。第四項において同じ。）
art-81-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this Article) and individual number or corporate number (for a person who has neither an individual number nor a corporate number or a person who has already notified the individual number, the name or title and domicile; the same applies in paragraph (4)) of the person who made that transfer or took that transfer;
machine translation, not official
**二** 当該譲渡をし、又は譲受けをした譲渡性預金の証書に記載されている記号番号、預入者の氏名又は名称、預入金額、預入年月日、利率及び払戻しの期限
art-81-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1/item-2
the code number, the name or title of the depositor, the deposited amount, the date of deposit, the interest rate and the deadline for repayment, as stated in the certificate of the negotiable deposit that was transferred or taken in transfer;
machine translation, not official
**三** 当該譲渡性預金の譲渡をし、又は譲受けをした年月日及びその譲渡価額又は譲受けの対価の額
art-81-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1/item-3
the date on which the negotiable deposit was transferred or taken in transfer, and the transfer price or the amount of consideration for taking it in transfer;
machine translation, not official
**四** その他参考となるべき事項
art-81-17/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第二百二十四条の二の規定による告知書の提出をする者は、その提出をする際、同条に規定する金融機関の営業所又は事務所の長に、その者の令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかを提示し、又はその者の署名用電子証明書等を送信しなければならない。この場合における第八十一条の六（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定の適用については、同条第一項第三号中「令第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第八十一条の十七第六項（譲渡性預金の譲渡等に関する告知書）」と、同条第三項第二号中「令第三百三十六条第四項」とあるのは「第八十一条の十七第六項」と、同条第五項中「同項から同条第三項までの規定による告知」とあるのは「法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知書の提出」と、「当該告知があつた」とあるのは「当該告知書に記載された」と、「令第三百三十七条第一項の規定による前項」とあるのは「第八十一条の十七第二項の規定による第八十一条の六第四項」と、「とみなす」とあるのは「とみなす。この場合において、当該告知書を受理する法第二百二十四条の二に規定する金融機関の営業所又は事務所の長は、当該確認をした旨を当該告知書に記載しておかなければならないものとする」とする。
art-81-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-2
A person who submits a paper-based notice pursuant to Article 224-2 of the Act must, at the time of submission, present to the head of the business office or office of the financial institution prescribed in that Article any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order of that person, or transmit that person's electronic certificate for signature or similar record. In this case, with regard to the application of the provisions of Article 81-6 (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.), the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in paragraph (1), item (iii) of that Article is deemed to be replaced with "Article 81-17, paragraph (6) (Paper-Based Notice Regarding Transfer of Negotiable Deposits)"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 81-17, paragraph (6)"; and in paragraph (5) of that Article, the phrase "the notice under the provisions of that paragraph through paragraph (3) of that Article" with "the submission of the paper-based notice pursuant to Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act", the phrase "given in that notice" with "stated in that paper-based notice", the phrase "prescribed in the preceding paragraph pursuant to the provisions of Article 337, paragraph (1) of the Order" with "prescribed in Article 81-6, paragraph (4) pursuant to the provisions of Article 81-17, paragraph (2)", and the phrase "is deemed to have been made" with "is deemed to have been made. In this case, the head of the business office or office of the financial institution prescribed in Article 224-2 of the Act that accepts that paper-based notice is to state in that paper-based notice that the confirmation has been made".
machine translation, not official
**第三項** 譲渡性預金の譲渡をし、又は譲受けをした法人が、行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）に規定する法人番号保有者に該当するものである場合において、当該譲渡性預金に係る法第二百二十四条の二の規定による告知書の提出を受ける同条に規定する金融機関の営業所又は事務所の長が、当該告知書に記載された名称、住所及び法人番号につき、同項の規定により公表された当該譲渡性預金の譲渡をし、又は譲受けをした法人の名称、住所及び法人番号と同じであることの確認をしたときは、当該譲渡性預金の譲渡をし、又は譲受けをした法人は、前項の規定にかかわらず、当該告知書の提出をする際、当該金融機関の営業所又は事務所の長に対しては、同項に規定する書類の提示を要しないものとし、当該金融機関の営業所又は事務所の長は、当該確認をした旨を当該告知書に記載しておかなければならないものとする。
art-81-17/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-3
Where a corporation that has transferred or taken transfer of a negotiable deposit is a holder of a corporate number prescribed in Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, and the head of the business office or office of the financial institution prescribed in Article 224-2 of the Act that receives the submission of the paper-based notice under that Article relating to the negotiable deposit has confirmed that the name, domicile and corporate number stated in the paper-based notice are the same as the name, domicile and corporate number of the corporation that transferred or took transfer of the negotiable deposit, published pursuant to the provisions of that paragraph, the corporation that transferred or took transfer of the negotiable deposit is, notwithstanding the provisions of the preceding paragraph, not required to present the documents prescribed in that paragraph to the head of the business office or office of the financial institution at the time of submitting the paper-based notice, and the head of the business office or office of the financial institution is to state in the paper-based notice that the confirmation has been made.
machine translation, not official
**第四項** 法第二百二十四条の二に規定する金融機関の営業所又は事務所の長は、同条の規定による告知書を受理する場合には、前項の規定による確認をした場合を除き、当該告知書に記載された氏名又は名称、住所及び個人番号又は法人番号が当該告知書の提出の際に提示又は送信を受けた第二項の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、かつ、当該確認をした旨を当該告知書に記載しておかなければならない。
art-81-17/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-4
When accepting a paper-based notice under Article 224-2 of the Act, the head of the business office or office of the financial institution prescribed in that Article must, except where the confirmation under the preceding paragraph has been made, confirm whether the name or title, domicile and individual number or corporate number stated in the paper-based notice are the same as the name or title, domicile and individual number or corporate number stated or recorded in the documents prescribed in paragraph (2) or the electronic certificate for signature or similar record that were presented or transmitted at the time of submission of the paper-based notice, and must state in the paper-based notice that the confirmation has been made.
machine translation, not official
**第五項** 法第二百二十四条の二に規定する金融機関の営業所又は事務所の長は、その受理した前項の告知書を、その受理した日の属する年の翌年から五年間保存しなければならない。
art-81-17/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-5
The head of the business office or office of the financial institution prescribed in Article 224-2 of the Act must retain the paper-based notice referred to in the preceding paragraph that the head has accepted for five years from the year following the year that includes the day of acceptance.
machine translation, not official
**第六項** 第一項第一号に規定する番号既告知者とは、法第二百二十四条の二に規定する金融機関の営業所又は事務所の長が、譲渡性預金の譲渡をし、又は譲受けをした者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の令第三百三十七条第二項各号に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は第三項の規定による確認をして作成されたものに限る。）を備えている場合における当該譲渡性預金の譲渡をし、又は譲受けをした者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）をいう。
art-81-17/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-6
A person who has already notified the individual number, as prescribed in paragraph (1), item (i), means a person who has transferred or taken transfer of a negotiable deposit (excluding a person whose name or title, domicile, or individual number or corporate number differs from the person's name or title, domicile, or individual number or corporate number stated in the books) in the case where the head of the business office or office of the financial institution prescribed in Article 224-2 of the Act has books stating the name or title, domicile and individual number or corporate number, and other matters, of the person who transferred or took transfer of the negotiable deposit (limited to books prepared by receiving the presentation of any of the documents specified in the items of Article 337, paragraph (2) of the Order, or the transmission of the person's electronic certificate for signature or similar record, or a specified notice, etc. concerning the person, or by making the confirmation under paragraph (3)).
machine translation, not official
**第七項** 法第二百二十四条の二に規定する金融機関の営業所又は事務所の長が前項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-17/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-7
Where the head of the business office or office of the financial institution prescribed in Article 224-2 of the Act prepares books pursuant to the provisions of the preceding paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
machine translation, not official
**第八項** 第一項の告知書の書式は、別表第四（四）による。
art-81-17/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-8
The form of the paper-based notice under paragraph (1) is as set out in Appended Table IV (4).
machine translation, not official
### 第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等） — Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan
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art-81-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-18
**第一項** 第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、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）に規定する財務省令で定める場所について準用する。
art-81-18/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-18/par-1
The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Act.
machine translation, not official
### 第八十一条の十九（株式等の譲渡の対価の受領者の告知に係る発行日取引の範囲） — Scope of When-Issued Transactions Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.
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art-81-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-19
**第一項** 施行令第三百四十二条第二項第四号（株式等の譲渡の対価の受領者の告知）に規定する有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引は、金融商品取引法第百六十一条の二に規定する取引及びその保証金に関する内閣府令第一条第二項（定義）に規定する発行日取引とする。
art-81-19/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-19/par-1
The transactions specified by Ministry of Finance Order, being transactions of buying and selling Securities before the Securities prescribed in Article 342, paragraph (2), item (iv) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order are issued, are the when-issued transactions prescribed in Article 1, paragraph (2) (Definitions) of the Cabinet Office Order on Transactions Prescribed in Article 161-2 of the Financial Instruments and Exchange Act and Margin Thereof.
machine translation, not official
### 第八十一条の二十（株式等の譲渡の対価の支払者に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.
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art-81-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20
**第一項** 第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、令第三百四十三条第二項（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）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「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）」と、同条第三項第二号中「第三百三十六条第四項」とあるのは「第三百四十二条第四項」と、同条第五項中「同項から同条第三項まで」とあるのは「令第三百四十二条」と、「第三百三十七条第一項」とあるのは「第三百四十三条第一項（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）」と読み替えるものとする。
art-81-20/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 342, paragraph (4) of the Order"; and in paragraph (5) of that Article, the phrase "that paragraph through paragraph (3) of that Article" with "Article 342 of the Order" and the phrase "Article 337, paragraph (1) of the Order" with "Article 343, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order".
machine translation, not official
**第二項** 前項において準用する第八十一条の六第一項第二号若しくは第三号に掲げる個人（国内に住所を有しない者に限る。）又は同条第四項第四号に掲げる外国法人が法第二百二十四条の三第一項第二号又は第四号（株式等の譲渡の対価の受領者の告知）に掲げる者と令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する株式等（次項及び次条第二項において「株式等」という。）の譲渡の対価（令第三百四十二条第一項に規定する対価をいう。次項及び次条第二項において同じ。）の国内における受領に関する委任契約を締結している場合には、前項において準用する第八十一条の六第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書で当該個人又は外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。
art-81-20/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-2
Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the price for a transfer (meaning the price prescribed in Article 342, paragraph (1) of the Order; the same applies in the following paragraph and paragraph (2) of the following Article) of the shares, etc. prescribed in Article 342, paragraph (1) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order (referred to as "shares, etc." in the following paragraph and paragraph (2) of the following Article) with a person listed in Article 224-3, paragraph (1), item (ii) or (iv) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Act, the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.
machine translation, not official
**第三項** 株式等の譲渡の対価の令第三百四十二条第四項に規定する支払者が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-20/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-3
Where the payer prescribed in Article 342, paragraph (4) of the Order of the price for a transfer of shares, etc. prepares books pursuant to that paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
machine translation, not official
### 第八十一条の二十一（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等） — Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.
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art-81-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21
**第一項** 令第三百四十三条第三項（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）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百四十三条第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
art-81-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents listed in item (i) of that paragraph), the documents bearing the name or domicile before the change of the individual prescribed in Article 343, paragraph (3) of the Order.
machine translation, not official
**第二項** 株式等の譲渡の対価の令第三百四十三条第一項に規定する支払者（以下この条及び次条において「株式等の譲渡の対価の支払者」という。）は、令第三百四十三条第五項に規定する申請書（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をいう。以下この条及び第八十一条の三十六（先物取引の差金等決済をする者の告知）において同じ。）により提供された当該申請書に記載すべき事項を記録した電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。第六項及び第八十一条の三十六において同じ。）を含む。以下この条において同じ。）を受理した場合には、令第三百四十三条第五項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-81-21/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
When the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc. (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this Article and the following Article) has accepted the written application prescribed in Article 343, paragraph (5) of the Order (including an electronic or magnetic record recording the matters to be stated in that written application, provided by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies hereinafter in this Article and Article 81-36 (Notice by a Person Settling a Futures Contract)) (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by computers; the same applies in paragraph (6) and Article 81-36); the same applies hereinafter in this Article), the payer must, pursuant to Article 343, paragraph (5) of the Order, prepare books and enter the following matters in those books:
machine translation, not official
**一** 当該申請書の提出（令第三百四十三条第五項に規定する提出をいう。以下この項及び次項において同じ。）をした者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号及び次項において同じ。）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にあつては、氏名又は名称及び住所）
art-81-21/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) as applied mutatis mutandis in Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile) of the person who made the submission of the written application (meaning the submission prescribed in Article 343, paragraph (5) of the Order; the same applies hereinafter in this paragraph and the following paragraph);
machine translation, not official
**二** 当該申請書の提出があつた年月日及び当該申請書に添付された令第三百四十三条第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類の写しの当該書類の名称（前条第一項において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百四十三条第四項の規定による確認をした旨
art-81-21/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-2
the date on which the submission of the written application was made, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 343, paragraph (4) of the Order was conducted;
machine translation, not official
**三** その他参考となるべき事項
art-81-21/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 前項に規定する申請書の提出をした者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書の提出をした株式等の譲渡の対価の支払者に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載し、又は記録した届出書（令第三百四十三条第二項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
art-81-21/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
A person who has made the submission of the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under any of the cases listed in the following items, without delay submit to the payer of the price for a transfer of shares, etc. to whom the submission of the written application was made a written notification stating or recording the matters specified in the relevant item in accordance with the categories of cases listed in the items (including, where the person comes to fall under the case listed in item (i), the name or title and domicile before the change, and including, where the person comes to fall under the case listed in item (ii), the name or title, domicile and individual number before the change) (limited to one to which is attached a copy of any of the documents specified in the items of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order (where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order) (limited to one bearing the matters specified in the item in accordance with the categories of cases listed in the following items), or in connection with the submission of which the person has transmitted the person's electronic certificate for signature or similar record or has undergone the confirmation under Article 343, paragraph (4) of the Order). The same applies where, after submitting that written notification, the person again comes to fall under the case listed in item (i) or (ii).
machine translation, not official
**一** その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
art-81-21/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-1
where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (if the person is an individual, the person's name and domicile after the change);
machine translation, not official
**二** その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
art-81-21/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-2
where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
machine translation, not official
**三** 行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
art-81-21/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-3
where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
machine translation, not official
**第四項** 前項各号に掲げる場合に該当することとなつた者は、同項の届出書の提出に代えて、当該届出書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該事項を提供した者は、当該届出書を提出したものとみなす。
art-81-21/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-4
A person who has come to fall under a case listed in the items of the preceding paragraph may, in lieu of submitting the written notification under that paragraph, provide the matters to be stated in the written notification by electronic or magnetic means. In this case, the person who provided those matters is deemed to have submitted that written notification.
machine translation, not official
**第五項** 第二項の規定により同項の帳簿を作成した株式等の譲渡の対価の支払者は、第三項の届出書を受理した場合には、当該帳簿の第二項各号に掲げる事項を、当該届出書に記載され、又は記録されている事項に訂正しておかなければならない。
art-81-21/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-5
The payer of the price for a transfer of shares, etc. who has prepared the books prescribed in paragraph (2) pursuant to the provisions of that paragraph must, when accepting the written notification under paragraph (3), correct the matters listed in the items of paragraph (2) in those books to the matters stated or recorded in that written notification.
machine translation, not official
**第六項** 株式等の譲渡の対価の支払者は、その受理した第二項に規定する申請書（令第三百四十三条第五項に規定する書類及び署名用電子証明書等を含む。）及び第三項に規定する届出書（電磁的方法により提供された当該届出書に記載すべき事項を記録した電磁的記録並びに同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
art-81-21/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-6
The payer of the price for a transfer of shares, etc. must retain the written application prescribed in paragraph (2) that the payer has accepted (including the documents prescribed in Article 343, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including an electronic or magnetic record recording the matters to be stated in that written notification provided by electronic or magnetic means, and a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc. and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
machine translation, not official
### 第八十一条の二十二（株式等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by the Payer of the Price for a Transfer of Shares, etc. and Retention of Books and Documents, etc.
caption: machine translation, not official
art-81-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22
**第一項** 株式等の譲渡の対価の支払者は、令第三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）又は第三百四十三条第四項（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）の規定による確認をした場合には、令第三百四十四条第二項の規定により、同項に規定する帳簿に、令第三百四十二条（株式等の譲渡の対価の受領者の告知）の規定による告知の際に提示された令第三百四十三条第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類若しくは令第三百四十三条第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲等）において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百四十三条第二項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百四十三条第四項の規定による確認をした旨を記載することにより、令第三百四十四条第一項又は第三百四十三条第四項の規定による確認をした旨を明らかにしておかなければならない。
art-81-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22/par-1
When the payer of the price for a transfer of shares, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) or Article 343, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order, that person must, pursuant to Article 344, paragraph (2) of the Order, state in the books prescribed in that paragraph the name of the documents presented at the time of notice under Article 342 (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order that are specified in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order, the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice (where the person who gave that notice is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.), that fact and the name of the document, presented at the time of that notice, that is specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) of the Order), or the fact that the confirmation under Article 343, paragraph (4) of the Order has been made, thereby making clear that the confirmation under Article 344, paragraph (1) or Article 343, paragraph (4) of the Order has been made.
machine translation, not official
**第二項** 株式等の譲渡の対価の支払者は、令第三百四十四条第二項に規定する帳簿（令第三百四十三条第五項に規定する帳簿を含む。）を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-81-22/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22/par-2
The payer of the price for a transfer of shares, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order (including the books prescribed in Article 343, paragraph (5) of the Order) for five years from the year following the year that includes the day on which those books are closed.
machine translation, not official
### 第八十一条の二十三 〔削除 / repealed〕
art-81-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-23
**第一項** 削除
art-81-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-23/par-1
### 第八十一条の二十四（交付金銭等の受領者が国内に住所を有しない場合の告知すべき居所地等） — Places of Residence, etc. to Be Notified When a Person Receiving Delivered Money, etc. Does Not Have a Domicile in Japan
caption: machine translation, not official
art-81-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-24
**第一項** 第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、法第二百二十四条の三第三項（交付金銭等の受領者の告知）の規定により読み替えられた同条第一項に規定する財務省令で定める場所について準用する。
art-81-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-24/par-1
The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of that Article.
machine translation, not official
### 第八十一条の二十五（交付金銭等の交付者に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Deliverer of Delivered Money, etc.
caption: machine translation, not official
art-81-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25
**第一項** 第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、令第三百四十五条第六項（交付金銭等の受領者の告知等）の規定により読み替えられた令第三百四十三条第二項（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）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第三百四十五条第五項（交付金銭等の受領者の告知等）において準用する令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）」と、同条第三項第二号中「第三百三十六条第四項」とあるのは「第三百四十五条第五項において準用する令第三百四十二条第四項」と、同条第五項中「同項から同条第三項まで」とあるのは「令第三百四十五条第三項」と、「第三百三十七条第一項」とあるのは「第三百四十五条第六項において準用する令第三百四十三条第一項（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）」と読み替えるものとする。
art-81-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25/par-1
The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as read pursuant to the provisions of Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 342, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) of the Order"; and in paragraph (5) of that Article, the phrase "that paragraph through paragraph (3) of that Article" with "Article 345, paragraph (3) of the Order" and the phrase "Article 337, paragraph (1) of the Order" with "Article 343, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order".
machine translation, not official
**第二項** 前項において準用する第八十一条の六第一項第二号若しくは第三号に掲げる個人（国内に住所を有しない者に限る。）又は同条第四項第四号に掲げる外国法人が、国内に住所を有する個人又は内国法人（人格のない社団等を除く。）若しくは銀行法第四十七条第二項（外国銀行の免許等）に規定する外国銀行支店若しくは金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う外国法人に限る。）と令第三百四十五条第三項に規定する交付金銭等（次条において「交付金銭等」という。）の国内における受領に関する委任契約を締結している場合には、前項において準用する第八十一条の六第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書でその個人又は外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。
art-81-25/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25/par-2
Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the delivered money, etc. prescribed in Article 345, paragraph (3) of the Order (referred to as "delivered money, etc." in the following Article) with an individual who has a domicile in Japan, a Domestic Corporation (excluding an Association or Foundation without Legal Personality), a foreign bank branch prescribed in Article 47, paragraph (2) (Licenses for Foreign Banks) of the Banking Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a Foreign Corporation that conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.
machine translation, not official
**第三項** 令第三百四十五条第五項において準用する令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）に規定する交付金銭等の同項に規定する交付者が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-25/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25/par-3
Where the deliverer of delivered money, etc. prescribed in Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) of the Order prepares books pursuant to Article 342, paragraph (4) of the Order as so applied, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
machine translation, not official
### 第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等） — Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.
caption: machine translation, not official
art-81-26 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-26
**第一項** 第八十一条の二十一（第一項を除く。）（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、交付金銭等の令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十三条第五項（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）に規定する交付者（次条において「交付金銭等の交付者」という。）が同項に規定する帳簿を備えている場合について準用する。この場合において、第八十一条の二十一第二項中「株式等の譲渡の対価の令第三百四十三条第一項に規定する支払者」とあるのは「第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）に規定する交付金銭等の交付者」と、「「株式等の譲渡の対価の支払者」」とあるのは「「交付金銭等の交付者」」と、「令第三百四十三条第五項に規定する申請書」とあるのは「令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十三条第五項（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）に規定する申請書」と、「令第三百四十三条第五項の」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項の」と、同項第一号中「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と、「第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）」とあるのは「第八十一条の二十四（交付金銭等の受領者が国内に住所を有しない場合の告知すべき居所地等）」と、同項第二号中「令第三百四十三条第二項」とあるのは「令第三百四十五条第六項の規定により読み替えられた令第三百四十三条第二項」と、「前条第一項」とあるのは「第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲等）」と、「第三百四十三条第四項」とあるのは「第三百四十五条第六項において準用する令第三百四十三条第四項」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「令第三百四十三条第二項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第二項」と、「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同条第五項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、同条第六項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と、「又は住所等変更確認書類の写し及び」とあるのは「及び」と読み替えるものとする。
art-81-26/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-26/par-1
The provisions of Article 81-21 (excluding paragraph (1)) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) apply mutatis mutandis where the deliverer of delivered money, etc. prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order (referred to as the "deliverer of delivered money, etc." in the following Article) has the books prescribed in Article 343, paragraph (5) of the Order as so applied. In this case, in Article 81-21, paragraph (2), the phrase "the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc." is deemed to be replaced with "the deliverer of delivered money, etc. prescribed in Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.)", the phrase "referred to as the 'payer of the price for a transfer of shares, etc.'" with "referred to as the 'deliverer of delivered money, etc.'", the phrase "the written application prescribed in Article 343, paragraph (5) of the Order" with "the written application prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order", and the phrase "pursuant to Article 343, paragraph (5) of the Order" with "pursuant to Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order"; in item (i) of that paragraph, the phrase "prescribed in Article 343, paragraph (5) of the Order" with "prescribed in Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order" and the phrase "Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan)" with "Article 81-24 (Places of Residence, etc. to Be Notified When a Person Receiving Delivered Money, etc. Does Not Have a Domicile in Japan)"; in item (ii) of that paragraph, the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as read pursuant to the provisions of Article 345, paragraph (6) of the Order", the phrase "paragraph (1) of the preceding Article" with "Article 81-25, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Delivered Money, etc.)", and the phrase "Article 343, paragraph (4) of the Order" with "Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order"; in paragraph (3) of that Article, the phrase "the payer of the price for a transfer of shares, etc." with "the deliverer of delivered money, etc.", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order", and the phrase "(where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order)" is deleted; in paragraph (5) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of delivered money, etc."; and in paragraph (6) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of delivered money, etc.", the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order", and the phrase "or a copy of the document confirming a change of domicile, etc. and" with "and".
machine translation, not official
### 第八十一条の二十七（交付金銭等の交付者の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by the Deliverer of Delivered Money, etc. and Retention of Books and Documents, etc.
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art-81-27 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-27
**第一項** 第八十一条の二十二（株式等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等）の規定は、交付金銭等の交付者が令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）の規定による確認をした場合について準用する。この場合において、第八十一条の二十二第一項中「株式等の譲渡の対価の支払者は、令第三百四十四条第一項」とあるのは「交付金銭等の交付者は、令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する令第三百四十四条第一項」と、「令第三百四十二条（株式等の譲渡の対価の受領者の告知）」とあるのは「令第三百四十五条第三項」と、「令第三百四十三条第二項」とあるのは「同条第六項の規定により読み替えられた令第三百四十三条第二項」と、「書類若しくは令第三百四十三条第三項に規定する住所等変更確認書類」とあるのは「書類」と、「第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲等）」とあるのは「第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲等）」と、「当該告知の際に提示された」とあるのは「当該告知の際に提示された令第三百四十五条第六項の規定により読み替えられた」と、「令第三百四十三条第四項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第四項」と、「第三百四十四条第一項又は」とあるのは「第三百四十五条第六項において準用する令第三百四十四条第一項又は」と、同条第二項中「株式等の譲渡の対価の支払者は、令第三百四十四条第二項」とあるのは「交付金銭等の交付者は、令第三百四十五条第六項において準用する令第三百四十四条第二項」と、「令第三百四十三条第五項」とあるのは「令第三百四十五条第六項において準用する令第三百四十三条第五項」と読み替えるものとする。
art-81-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-27/par-1
The provisions of Article 81-22 (Recording of Matters Confirmed by the Payer of the Price for a Transfer of Shares, etc. and Retention of Books and Documents, etc.) apply mutatis mutandis where the deliverer of delivered money, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order. In this case, in Article 81-22, paragraph (1), the phrase "the payer of the price for a transfer of shares, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.)" is deemed to be replaced with "the deliverer of delivered money, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the Order", the phrase "Article 342 (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order" with "Article 345, paragraph (3) of the Order", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as read pursuant to the provisions of Article 345, paragraph (6) of the Order", the phrase "or of the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order" is deleted, the phrase "Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.)" with "Article 81-25, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Delivered Money, etc.)", the phrase "presented at the time of that notice" with "presented at the time of that notice (as read pursuant to the provisions of Article 345, paragraph (6) of the Order)", the phrase "the fact that the confirmation under Article 343, paragraph (4) of the Order has been made" with "the fact that the confirmation under Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order has been made", and the phrase "Article 344, paragraph (1) or" with "Article 344, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order, or"; and in paragraph (2) of that Article, the phrase "The payer of the price for a transfer of shares, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order" with "The deliverer of delivered money, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order" and the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Order".
machine translation, not official
### 第八十一条の二十八（償還金等の受領者が国内に住所を有しない場合の告知すべき居所地等） — Places of Residence, etc. to Be Notified When a Person Receiving Redemption Money or a Similar Asset Does Not Have a Domicile in Japan
caption: machine translation, not official
art-81-28 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-28
**第一項** 第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、法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に規定する財務省令で定める場所について準用する。
art-81-28/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-28/par-1
The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) (Notice by a Person Receiving Redemption Money or a Similar Asset) of that Article.
machine translation, not official
### 第八十一条の二十九（償還金等の交付者に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset
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art-81-29 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29
**第一項** 第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、令第三百四十六条第六項（償還金等の受領者の告知等）の規定により読み替えられた令第三百四十三条第二項（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）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第三百四十六条第五項（償還金等の受領者の告知等）において準用する令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）」と、同条第三項第二号中「第三百三十六条第四項」とあるのは「第三百四十六条第五項において準用する令第三百四十二条第四項」と、同条第五項中「同項から同条第三項まで」とあるのは「令第三百四十六条第三項」と、「第三百三十七条第一項」とあるのは「第三百四十六条第六項において準用する令第三百四十三条第一項（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）」と読み替えるものとする。
art-81-29/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29/par-1
The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 343, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as read pursuant to the provisions of Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (5) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 342, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (5) of the Order"; and in paragraph (5) of that Article, the phrase "that paragraph through paragraph (3) of that Article" with "Article 346, paragraph (3) of the Order" and the phrase "Article 337, paragraph (1) of the Order" with "Article 343, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order".
machine translation, not official
**第二項** 前項において準用する第八十一条の六第一項第二号若しくは第三号に掲げる個人（国内に住所を有しない者に限る。）又は同条第四項第四号に掲げる外国法人が、国内に住所を有する個人又は内国法人（人格のない社団等を除く。）若しくは銀行法第四十七条第二項（外国銀行の免許等）に規定する外国銀行支店若しくは金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う外国法人に限る。）と令第三百四十六条第三項に規定する償還金等（次条において「償還金等」という。）の国内における受領に関する委任契約を締結している場合には、前項において準用する第八十一条の六第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書でその個人又は外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。
art-81-29/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29/par-2
Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the redemption money or a similar asset prescribed in Article 346, paragraph (3) of the Order (referred to as "redemption money or a similar asset" in the following Article) with an individual who has a domicile in Japan, a Domestic Corporation (excluding an Association or Foundation without Legal Personality), a foreign bank branch prescribed in Article 47, paragraph (2) (Licenses for Foreign Banks) of the Banking Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a Foreign Corporation that conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.
machine translation, not official
**第三項** 令第三百四十六条第五項において準用する令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）に規定する償還金等の同項に規定する交付者が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-29/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29/par-3
Where the deliverer of redemption money or a similar asset prescribed in Article 342, paragraph (4) (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (5) of the Order prepares books pursuant to Article 342, paragraph (4) of the Order as so applied, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
machine translation, not official
### 第八十一条の三十（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） — Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset
caption: machine translation, not official
art-81-30 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-30
**第一項** 第八十一条の二十一（第一項を除く。）（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、償還金等の令第三百四十六条第六項（償還金等の受領者の告知等）において準用する令第三百四十三条第五項（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）に規定する交付者（次条において「償還金等の交付者」という。）が同項に規定する帳簿を備えている場合について準用する。この場合において、第八十一条の二十一第二項中「株式等の譲渡の対価の令第三百四十三条第一項に規定する支払者」とあるのは「第八十一条の三十（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）に規定する償還金等の交付者」と、「「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、「令第三百四十三条第五項に規定する申請書」とあるのは「令第三百四十六条第六項（償還金等の受領者の告知等）において準用する令第三百四十三条第五項（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）に規定する申請書」と、「令第三百四十三条第五項の」とあるのは「令第三百四十六条第六項において準用する令第三百四十三条第五項の」と、同項第一号中「令第三百四十三条第五項」とあるのは「令第三百四十六条第六項において準用する令第三百四十三条第五項」と、「第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）」とあるのは「第八十一条の二十八（償還金等の受領者が国内に住所を有しない場合の告知すべき居所地等）」と、同項第二号中「令第三百四十三条第二項」とあるのは「令第三百四十六条第六項の規定により読み替えられた令第三百四十三条第二項」と、「前条第一項」とあるのは「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）」と、「第三百四十三条第四項」とあるのは「第三百四十六条第六項において準用する令第三百四十三条第四項」と、同条第三項中「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、「令第三百四十三条第二項」とあるのは「令第三百四十六条第六項において準用する令第三百四十三条第二項」と、「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同条第五項中「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、同条第六項中「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、「令第三百四十三条第五項」とあるのは「令第三百四十六条第六項において準用する令第三百四十三条第五項」と、「又は住所等変更確認書類の写し及び」とあるのは「及び」と読み替えるものとする。
art-81-30/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-30/par-1
The provisions of Article 81-21 (excluding paragraph (1)) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) apply mutatis mutandis where the deliverer of redemption money or a similar asset prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order (referred to as the "deliverer of redemption money or a similar asset" in the following Article) has the books prescribed in Article 343, paragraph (5) of the Order as so applied. In this case, in Article 81-21, paragraph (2), the phrase "the payer prescribed in Article 343, paragraph (1) of the Order of the price for a transfer of shares, etc." is deemed to be replaced with "the deliverer of redemption money or a similar asset prescribed in Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset)", the phrase "referred to as the 'payer of the price for a transfer of shares, etc.'" with "referred to as the 'deliverer of redemption money or a similar asset'", the phrase "the written application prescribed in Article 343, paragraph (5) of the Order" with "the written application prescribed in Article 343, paragraph (5) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order", and the phrase "pursuant to Article 343, paragraph (5) of the Order" with "pursuant to Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order"; in item (i) of that paragraph, the phrase "prescribed in Article 343, paragraph (5) of the Order" with "prescribed in Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order" and the phrase "Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan)" with "Article 81-28 (Places of Residence, etc. to Be Notified When a Person Receiving Redemption Money or a Similar Asset Does Not Have a Domicile in Japan)"; in item (ii) of that paragraph, the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as read pursuant to the provisions of Article 346, paragraph (6) of the Order", the phrase "paragraph (1) of the preceding Article" with "Article 81-29, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset)", and the phrase "Article 343, paragraph (4) of the Order" with "Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order"; in paragraph (3) of that Article, the phrase "the payer of the price for a transfer of shares, etc." with "the deliverer of redemption money or a similar asset", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order", and the phrase "(where the person comes to fall under the case listed in item (i), that document or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order)" is deleted; in paragraph (5) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of redemption money or a similar asset"; and in paragraph (6) of that Article, the phrase "The payer of the price for a transfer of shares, etc." with "The deliverer of redemption money or a similar asset", the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order", and the phrase "or a copy of the document confirming a change of domicile, etc. and" with "and".
machine translation, not official
### 第八十一条の三十一（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） — Recording of Matters Confirmed by the Deliverer of Redemption Money or a Similar Asset and Retention of Books and Documents, etc.
caption: machine translation, not official
art-81-31 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-31
**第一項** 第八十一条の二十二（株式等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等）の規定は、償還金等の交付者が令第三百四十六条第六項（償還金等の受領者の告知等）において準用する令第三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）の規定による確認をした場合について準用する。この場合において、第八十一条の二十二第一項中「株式等の譲渡の対価の支払者は、令第三百四十四条第一項」とあるのは「償還金等の交付者は、令第三百四十六条第六項（償還金等の受領者の告知等）において準用する令第三百四十四条第一項」と、「令第三百四十二条（株式等の譲渡の対価の受領者の告知）」とあるのは「令第三百四十六条第三項」と、「令第三百四十三条第二項」とあるのは「同条第六項の規定により読み替えられた令第三百四十三条第二項」と、「書類若しくは令第三百四十三条第三項に規定する住所等変更確認書類」とあるのは「書類」と、「第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲等）」とあるのは「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）」と、「当該告知の際に提示された」とあるのは「当該告知の際に提示された令第三百四十六条第六項の規定により読み替えられた」と、「令第三百四十三条第四項」とあるのは「令第三百四十六条第六項において準用する令第三百四十三条第四項」と、「第三百四十四条第一項又は」とあるのは「第三百四十六条第六項において準用する令第三百四十四条第一項又は」と、同条第二項中「株式等の譲渡の対価の支払者は、令第三百四十四条第二項」とあるのは「償還金等の交付者は、令第三百四十六条第六項において準用する令第三百四十四条第二項」と、「令第三百四十三条第五項」とあるのは「令第三百四十六条第六項において準用する令第三百四十三条第五項」と読み替えるものとする。
art-81-31/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-31/par-1
The provisions of Article 81-22 (Recording of Matters Confirmed by the Payer of the Price for a Transfer of Shares, etc. and Retention of Books and Documents, etc.) apply mutatis mutandis where the deliverer of redemption money or a similar asset has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order. In this case, in Article 81-22, paragraph (1), the phrase "the payer of the price for a transfer of shares, etc. has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.)" is deemed to be replaced with "the deliverer of redemption money or a similar asset has made the confirmation under Article 344, paragraph (1) (Confirmation, etc. by the Payer of the Price for a Transfer of Shares, etc.) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Order", the phrase "Article 342 (Notice by a Person Receiving the Price for a Transfer of Shares, etc.) of the Order" with "Article 346, paragraph (3) of the Order", the phrase "Article 343, paragraph (2) of the Order" with "Article 343, paragraph (2) of the Order as read pursuant to the provisions of Article 346, paragraph (6) of the Order", the phrase "or of the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order" is deleted, the phrase "Article 81-20, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Price for a Transfer of Shares, etc.)" with "Article 81-29, paragraph (1) (Scope, etc. of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset)", the phrase "presented at the time of that notice" with "presented at the time of that notice (as read pursuant to the provisions of Article 346, paragraph (6) of the Order)", the phrase "the fact that the confirmation under Article 343, paragraph (4) of the Order has been made" with "the fact that the confirmation under Article 343, paragraph (4) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order has been made", and the phrase "Article 344, paragraph (1) or" with "Article 344, paragraph (1) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order, or"; and in paragraph (2) of that Article, the phrase "The payer of the price for a transfer of shares, etc. must retain the books prescribed in Article 344, paragraph (2) of the Order" with "The deliverer of redemption money or a similar asset must retain the books prescribed in Article 344, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order" and the phrase "Article 343, paragraph (5) of the Order" with "Article 343, paragraph (5) of the Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Order".
machine translation, not official
### 第八十一条の三十二（信託受益権の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等） — Places of Residence, etc. to Be Notified When a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust Does Not Have a Domicile in Japan
caption: machine translation, not official
art-81-32 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-32
**第一項** 第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、法第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する財務省令で定める場所について準用する。
art-81-32/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-32/par-1
The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the places specified by Ministry of Finance Order as prescribed in Article 224-4 (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Act.
machine translation, not official
### 第八十一条の三十三（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring a Beneficial Interest in a Trust
caption: machine translation, not official
art-81-33 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33
**第一項** 第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、令第三百四十九条第二項（信託受益権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）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第三百四十八条第四項（信託受益権の譲渡の対価の受領者の告知）」と、同条第三項第二号中「第三百三十六条第四項」とあるのは「第三百四十八条第四項」と、同条第五項中「同項から同条第三項まで」とあるのは「令第三百四十八条」と、「第三百三十七条第一項」とあるのは「第三百四十九条第一項（信託受益権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）」と読み替えるものとする。
art-81-33/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-1
The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in the items of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 349, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 348, paragraph (4) (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Order"; the phrase "Article 336, paragraph (4) of the Order" in paragraph (3), item (ii) of that Article with "Article 348, paragraph (4) of the Order"; and in paragraph (5) of that Article, the phrase "that paragraph through paragraph (3) of that Article" with "Article 348 of the Order" and the phrase "Article 337, paragraph (1) of the Order" with "Article 349, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Order".
machine translation, not official
**第二項** 前項において準用する第八十一条の六第一項第二号若しくは第三号に掲げる個人（国内に住所を有しない者に限る。）又は同条第四項第四号に掲げる外国法人が法第二百二十四条の四第二号又は第三号（信託受益権の譲渡の対価の受領者の告知）に掲げる者と令第三百四十八条第一項（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権（次条第二項において「信託受益権」という。）の譲渡の対価（令第三百四十八条第一項に規定する対価をいう。次項及び次条第二項において同じ。）の国内における受領に関する委任契約を締結している場合には、前項において準用する第八十一条の六第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書でその個人又は外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。
art-81-33/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-2
Where an individual listed in Article 81-6, paragraph (1), item (ii) or (iii) as applied mutatis mutandis in the preceding paragraph (limited to a person who does not have a domicile in Japan) or a Foreign Corporation listed in paragraph (4), item (iv) of that Article has concluded a contract of mandate concerning the receipt in Japan of the consideration for transferring (meaning the consideration prescribed in Article 348, paragraph (1) of the Order; the same applies in the following paragraph and paragraph (2) of the following Article) a beneficial interest in a trust prescribed in Article 348, paragraph (1) (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Order (referred to as "beneficial interest in a trust" in paragraph (2) of the following Article) with a person listed in Article 224-4, item (ii) or (iii) (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Act, the documents specified in Article 81-6, paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) as applied mutatis mutandis in the preceding paragraph are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate bearing the name or title and the place of domicile outside Japan of that individual or Foreign Corporation.
machine translation, not official
**第三項** 令第三百四十八条第四項に規定する信託受益権の譲渡の対価の同項に規定する支払者が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-33/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-3
Where the payer prescribed in Article 348, paragraph (4) of the Order of the consideration for transferring a beneficial interest in a trust prepares books pursuant to that paragraph, that person must state in those books the matters listed in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to those books.
machine translation, not official
### 第八十一条の三十四（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等） — Matters to Be Entered in the Book Prepared at the Application of a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.
caption: machine translation, not official
art-81-34 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34
**第一項** 令第三百四十九条第三項（信託受益権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）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百四十九条第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
art-81-34/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-1
The documents specified by Ministry of Finance Order prescribed in Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 349, paragraph (3) of the Order.
machine translation, not official
**第二項** 信託受益権の譲渡の対価の令第三百四十九条第一項に規定する支払者（以下この条及び次条において「信託受益権の譲渡の対価の支払者」という。）は、令第三百四十九条第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-81-34/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2
The payer of the consideration for transferring a beneficial interest in a trust prescribed in Article 349, paragraph (1) of the Order (referred to as the "payer of the consideration for transferring a beneficial interest in a trust" in this Article and the following Article) must, when having received the written application prescribed in Article 349, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:
machine translation, not official
**一** 当該申請書を提出した者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条の三十二（信託受益権の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号及び次項において同じ。）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にあつては、氏名又は名称及び住所）
art-81-34/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-32 (Places of Residence, etc. to Be Notified Where a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust Does Not Have a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
machine translation, not official
**二** 当該申請書の提出があつた年月日及び当該申請書に添付された令第三百四十九条第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類の写しの当該書類の名称（前条第一項において準用する第八十一条の六第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百四十九条第四項の規定による確認をした旨
art-81-34/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2/item-2
the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 349, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 349, paragraph (4) of the Order was conducted;
machine translation, not official
**三** その他参考となるべき事項
art-81-34/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した信託受益権の譲渡の対価の支払者に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百四十九条第二項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十九条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
art-81-34/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the payer of the consideration for transferring a beneficial interest in a trust to whom that written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 349, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in Article 349, paragraph (3) of the Order) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
machine translation, not official
**一** その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
art-81-34/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3/item-1
in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
machine translation, not official
**二** その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
art-81-34/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3/item-2
in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
machine translation, not official
**三** 行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
art-81-34/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3/item-3
in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
machine translation, not official
**第四項** 第二項の規定により同項の帳簿を作成した信託受益権の譲渡の対価の支払者は、前項の届出書を受理した場合には、当該帳簿の第二項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
art-81-34/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-4
A payer of the consideration for transferring a beneficial interest in a trust that has prepared the book referred to in paragraph (2) pursuant to that paragraph must, when having received the written notification referred to in the preceding paragraph, correct the matters set forth in the items of paragraph (2) in that book to the matters stated in that written notification.
machine translation, not official
**第五項** 信託受益権の譲渡の対価の支払者は、その受理した第二項に規定する申請書（令第三百四十九条第五項に規定する書類及び署名用電子証明書等を含む。）及び第三項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
art-81-34/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-5
A payer of the consideration for transferring a beneficial interest in a trust must retain the written application prescribed in paragraph (2) that it has received (including the documents prescribed in Article 349, paragraph (5) of the Order and an electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and an electronic certificate for signature or similar record) for three years from the year following the year that includes the date of that receipt.
machine translation, not official
### 第八十一条の三十五（信託受益権の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust, Retention of Books and Documents, etc.
caption: machine translation, not official
art-81-35 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-35
**第一項** 信託受益権の譲渡の対価の支払者は、令第三百五十条第一項（信託受益権の譲渡の対価の支払者の確認等）又は第三百四十九条第四項（信託受益権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）の規定による確認をした場合には、令第三百五十条第二項の規定により、同項に規定する帳簿に、令第三百四十八条（信託受益権の譲渡の対価の受領者の告知）の規定による告知の際に提示された令第三百四十九条第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類若しくは令第三百四十九条第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の三十三第一項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等）において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百四十九条第二項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百四十九条第四項の規定による確認をした旨を記載することにより、令第三百五十条第一項又は第三百四十九条第四項の規定による確認をした旨を明らかにしておかなければならない。
art-81-35/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-35/par-1
When the payer of the consideration for transferring a beneficial interest in a trust has conducted the confirmation under Article 350, paragraph (1) (Confirmation, etc. by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust) or Article 349, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Order, the payer must, pursuant to Article 350, paragraph (2) of the Order, make clear in the book prescribed in that paragraph that the confirmation under Article 350, paragraph (1) or Article 349, paragraph (4) of the Order has been conducted, by entering the title of the document specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 349, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 349, paragraph (3) of the Order, that was presented at the time of the notice under Article 348 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Order, the fact that an electronic certificate for signature or similar record was received by transmission at the time of that notice (where the person who gave that notice is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 81-33, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring a Beneficial Interest in a Trust), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 349, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 349, paragraph (4) of the Order was conducted.
machine translation, not official
**第二項** 信託受益権の譲渡の対価の支払者は、令第三百五十条第二項に規定する帳簿（令第三百四十九条第五項に規定する帳簿を含む。）を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-81-35/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-35/par-2
The payer of the consideration for transferring a beneficial interest in a trust must retain the books prescribed in Article 350, paragraph (2) of the Order (including the book prescribed in Article 349, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.
machine translation, not official
### 第八十一条の三十六（先物取引の差金等決済をする者の告知） — Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract
caption: machine translation, not official
art-81-36 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36
**第一項** 第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、法第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）に規定する財務省令で定める場所について準用する。
art-81-36/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-1
The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the place specified by Ministry of Finance Order prescribed in Article 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act.
machine translation, not official
**第二項** 第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、令第三百五十条の四第二項（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）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第三百五十条の三第四項（先物取引の差金等決済をする者の告知）」と、同条第三項第二号中「第三百三十六条第四項」とあるのは「第三百五十条の三第四項」と、同条第五項中「同項から同条第三項まで」とあるのは「令第三百五十条の三」と、「第三百三十七条第一項」とあるのは「第三百五十条の四第一項（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）」と読み替えるものとする。
art-81-36/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-2
The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract, etc.) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.)" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 350-3, paragraph (4) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract)"; the phrase "Article 336, paragraph (4)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 350-3, paragraph (4)"; and the phrase "that paragraph through paragraph (3) of that Article" in paragraph (5) of that Article is deemed to be replaced with "Article 350-3 of the Order", and the phrase "Article 337, paragraph (1)" with "Article 350-4, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract, etc.)".
machine translation, not official
**第三項** 令第三百五十条の四第三項に規定する財務省令で定める書類は、第八十一条の六第二項に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百五十条の四第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
art-81-36/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-3
The documents specified by Ministry of Finance Order prescribed in Article 350-4, paragraph (3) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 350-4, paragraph (3) of the Order.
machine translation, not official
**第四項** 法第二百二十四条の五第一項に規定する商品先物取引業者等（以下この条において「商品先物取引業者等」という。）が令第三百五十条の三第四項（先物取引の差金等決済をする者の告知）の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-36/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-4
When a futures commission merchant or similar party prescribed in Article 224-5, paragraph (1) of the Act (referred to as a "futures commission merchant or similar party" in this Article) prepares a book pursuant to Article 350-3, paragraph (4) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Order, that party must enter in that book the matters set forth in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to that book.
machine translation, not official
**第五項** 商品先物取引業者等は、令第三百五十条の四第五項に規定する申請書（電磁的方法により提供された当該申請書に記載すべき事項を記録した電磁的記録を含む。以下この条において同じ。）を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-81-36/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5
A futures commission merchant or similar party must, when having received the written application prescribed in Article 350-4, paragraph (5) of the Order (including an electronic or magnetic record recording the matters to be stated in that written application, which has been provided by electronic or magnetic means; the same applies hereinafter in this Article), prepare a book pursuant to that paragraph and enter in that book the following matters:
machine translation, not official
**一** 当該申請書の提出（令第三百五十条の四第五項に規定する提出をいう。以下この項及び次項において同じ。）をした者の氏名又は名称、住所（国内に住所を有しない者にあつては、第一項において準用する第八十一条に規定する場所。以下この号及び次項において同じ。）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にあつては、氏名又は名称及び住所）
art-81-36/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 as applied mutatis mutandis pursuant to paragraph (1); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who made the submission of the written application (meaning the submission prescribed in Article 350-4, paragraph (5) of the Order; the same applies hereinafter in this paragraph and the following paragraph) (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
machine translation, not official
**二** 当該申請書の提出があつた年月日及び当該申請書に添付された令第三百五十条の四第二項において準用する令第三百三十七条第二項各号に定める書類の写しの当該書類の名称（第二項において準用する第八十一条の六第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百五十条の四第四項の規定による確認をした旨
art-81-36/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5/item-2
the date of the submission of the written application, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as applied mutatis mutandis pursuant to paragraph (2), the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 350-4, paragraph (4) of the Order was conducted;
machine translation, not official
**三** その他参考となるべき事項
art-81-36/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5/item-3
any other matters for reference.
machine translation, not official
**第六項** 前項に規定する申請書の提出をした者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書の提出をした商品先物取引業者等に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百五十条の四第二項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百五十条の四第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
art-81-36/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6
A person who has made the submission of the written application under the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the futures commission merchant or similar party to which the submission of the written application was made a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in Article 350-4, paragraph (3) of the Order) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
machine translation, not official
**一** その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
art-81-36/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6/item-1
in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
machine translation, not official
**二** その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
art-81-36/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6/item-2
in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
machine translation, not official
**三** 行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
art-81-36/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6/item-3
in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
machine translation, not official
**第七項** 前項各号に掲げる場合に該当することとなつた者は、同項の届出書の提出に代えて、当該届出書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該事項を提供した者は、当該届出書を提出したものとみなす。
art-81-36/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-7
A person who has come to fall under a case set forth in the items of the preceding paragraph may, in lieu of submitting the written notification referred to in that paragraph, provide the matters to be stated in that written notification by electronic or magnetic means. In this case, the person who has provided those matters is deemed to have submitted that written notification.
machine translation, not official
**第八項** 第五項の規定により同項の帳簿を作成した商品先物取引業者等は、第六項の届出書を受理した場合には、当該帳簿の第五項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
art-81-36/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-8
A futures commission merchant or similar party that has prepared the book referred to in paragraph (5) pursuant to that paragraph must, when having received the written notification referred to in paragraph (6), correct the matters set forth in the items of paragraph (5) in that book to the matters stated in that written notification.
machine translation, not official
**第九項** 商品先物取引業者等は、その受理した第五項に規定する申請書（令第三百五十条の四第五項に規定する書類及び署名用電子証明書等を含む。）及び第六項に規定する届出書（電磁的方法により提供された当該届出書に記載すべき事項を記録した電磁的記録並びに同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
art-81-36/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-9
A futures commission merchant or similar party must retain the written application prescribed in paragraph (5) that it has received (including the documents prescribed in Article 350-4, paragraph (5) of the Order and an electronic certificate for signature or similar record) and the written notification prescribed in paragraph (6) (including the electronic or magnetic record recording the matters to be stated in that written notification which has been provided by electronic or magnetic means, and a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and an electronic certificate for signature or similar record) for three years from the year following the year that includes the date of receipt.
machine translation, not official
**第十項** 商品先物取引業者等は、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）又は第三百五十条の四第四項の規定による確認をした場合には、令第三百五十条の五第三項の規定により、同項に規定する帳簿に、令第三百五十条の三の規定による告知の際に提示された令第三百五十条の四第二項において準用する令第三百三十七条第二項各号に定める書類若しくは令第三百五十条の四第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第二項において準用する第八十一条の六第五項の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百五十条の四第二項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百五十条の四第四項の規定による確認をした旨を記載することにより、令第三百五十条の五第一項又は第三百五十条の四第四項の規定による確認をした旨を明らかにしておかなければならない。
art-81-36/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-10
When a futures commission merchant or similar party has made the confirmation under Article 350-5, paragraph (1) (Confirmation, etc. by a Futures Commission Merchant or Similar Party) of the Order or Article 350-4, paragraph (4) of the Order, it must, pursuant to Article 350-5, paragraph (3) of the Order, make clear that it has made the confirmation under Article 350-5, paragraph (1) or Article 350-4, paragraph (4) of the Order by entering in the book prescribed in Article 350-5, paragraph (3) of the Order the title of the document specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 350-4, paragraph (3) of the Order, that was presented at the time of the notice under Article 350-3 of the Order, the fact that an electronic certificate for signature or similar record was received by transmission at the time of that notice (where the person who gave that notice is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as applied mutatis mutandis pursuant to paragraph (2), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 350-4, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 350-4, paragraph (4) of the Order was conducted.
machine translation, not official
**第十一項** 商品先物取引業者等は、令第三百五十条の五第三項に規定する帳簿（令第三百五十条の四第五項に規定する帳簿を含む。）を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-81-36/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-11
A futures commission merchant or similar party must retain the book prescribed in Article 350-5, paragraph (3) of the Order (including the book prescribed in Article 350-4, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.
machine translation, not official
### 第八十一条の三十七（金地金等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等） — Places of Residence, etc. to Be Notified Where a Person Receiving the Consideration for Transferring Gold Bullion, etc. Has No Domicile in Japan
caption: machine translation, not official
art-81-37 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-37
**第一項** 第八十一条（国内に住所を有しない者の告知すべき居所地等）の規定は、法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する財務省令で定める場所について準用する。
art-81-37/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-37/par-1
The provisions of Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) apply mutatis mutandis to the place specified by Ministry of Finance Order prescribed in Article 224-6 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Act.
machine translation, not official
### 第八十一条の三十八（金地金等の譲渡の対価の支払者に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring Gold Bullion, etc.
caption: machine translation, not official
art-81-38 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-38
**第一項** 第八十一条の六第一項から第五項まで（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定は、令第三百五十条の九第二項（金地金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）において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類について準用する。この場合において、第八十一条の六第一項第三号中「第三百三十六条第四項（預貯金、株式等に係る利子、配当等の受領者の告知）」とあるのは「第三百五十条の八第四項（金地金等の譲渡の対価の受領者の告知）」と、同条第三項第二号中「第三百三十六条第四項」とあるのは「第三百五十条の八第四項」と、同条第五項中「同項から同条第三項まで」とあるのは「令第三百五十条の八」と、「第三百三十七条第一項」とあるのは「第三百五十条の九第一項（金地金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）」と読み替えるものとする。
art-81-38/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-38/par-1
The provisions of Article 81-6, paragraphs (1) through (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items, etc.) of the Order. In this case, the phrase "Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.)" in Article 81-6, paragraph (1), item (iii) is deemed to be replaced with "Article 350-8, paragraph (4) (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items)"; the phrase "Article 336, paragraph (4)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 350-8, paragraph (4)"; and the phrase "that paragraph through paragraph (3) of that Article" in paragraph (5) of that Article is deemed to be replaced with "Article 350-8 of the Order", and the phrase "Article 337, paragraph (1)" with "Article 350-9, paragraph (1) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items, etc.)".
machine translation, not official
**第二項** 法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の同条に規定する対価の同条に規定する支払者が令第三百五十条の八第四項（金地金等の譲渡の対価の受領者の告知）の規定により帳簿を作成する場合には、その者は、当該帳簿に第八十一条の六第八項各号に掲げる事項を記載しなければならない。この場合において、同条第九項の規定は、当該帳簿について準用する。
art-81-38/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-38/par-2
Where the payer, as prescribed in Article 224-6 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Act, of the consideration, as prescribed in that Article, for transferring gold bullion, etc. prescribed in that Article prepares a book pursuant to Article 350-8, paragraph (4) (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, that person must enter in that book the matters set forth in the items of Article 81-6, paragraph (8). In this case, the provisions of paragraph (9) of that Article apply mutatis mutandis to that book.
machine translation, not official
### 第八十一条の三十九（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等） — Matters to Be Entered, etc. in the Book Prepared at the Application of a Person Receiving the Consideration for Transferring Gold Bullion, etc.
caption: machine translation, not official
art-81-39 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39
**第一項** 令第三百五十条の九第三項（金地金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）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百五十条の九第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
art-81-39/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-1
The documents specified by Ministry of Finance Order prescribed in Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 350-9, paragraph (3) of the Order.
machine translation, not official
**第二項** 令第三百五十条の八第一項（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の対価（同項に規定する対価をいう。）の同項に規定する支払者（以下この条及び次条において「金地金等の譲渡の対価の支払者」という。）は、令第三百五十条の九第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
art-81-39/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2
The payer, as prescribed in Article 350-8, paragraph (1) (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, of the consideration for transferring gold bullion, etc. prescribed in that paragraph (meaning the consideration prescribed in that paragraph) (hereinafter referred to as the "payer of the consideration for transferring gold bullion, etc." in this Article and the following Article) must, when having received the written application prescribed in Article 350-9, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:
machine translation, not official
**一** 当該申請書を提出した者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条の三十七（金地金等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号及び次項において同じ。）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にあつては、氏名又は名称及び住所）
art-81-39/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-37 (Places of Residence, etc. to Be Notified Where a Person Receiving the Consideration for Transferring Gold Bullion, etc. Has No Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
machine translation, not official
**二** 当該申請書の提出があつた年月日及び当該申請書に添付された令第三百五十条の九第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類の写しの当該書類の名称（前条第一項において準用する第八十一条の六第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百五十条の九第四項の規定による確認をした旨
art-81-39/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2/item-2
the date on which that written application was submitted, and the title of the document, a copy of which was attached to that written application, specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 350-9, paragraph (4) of the Order was conducted;
machine translation, not official
**三** その他参考となるべき事項
art-81-39/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した金地金等の譲渡の対価の支払者に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百五十条の九第二項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百五十条の九第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
art-81-39/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the payer of the consideration for transferring gold bullion, etc. to which the written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
machine translation, not official
**一** その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
art-81-39/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3/item-1
in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
machine translation, not official
**二** その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
art-81-39/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3/item-2
in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
machine translation, not official
**三** 行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
art-81-39/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3/item-3
in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
machine translation, not official
**第四項** 第二項の規定により同項の帳簿を作成した金地金等の譲渡の対価の支払者は、前項の届出書を受理した場合には、当該帳簿の第二項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
art-81-39/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-4
The payer of the consideration for transferring gold bullion, etc. that has prepared the book referred to in paragraph (2) pursuant to that paragraph must, when having received the written notification referred to in the preceding paragraph, correct the matters set forth in the items of paragraph (2) in that book to the matters stated in that written notification.
machine translation, not official
**第五項** 金地金等の譲渡の対価の支払者は、その受理した第二項に規定する申請書（令第三百五十条の九第五項に規定する書類及び署名用電子証明書等を含む。）及び第三項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
art-81-39/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-5
A payer of the consideration for transferring gold bullion, etc. must retain the written application prescribed in paragraph (2) that it has received (including the documents prescribed in Article 350-9, paragraph (5) of the Order and an electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and an electronic certificate for signature or similar record) for three years from the year following the year that includes the date of receipt.
machine translation, not official
### 第八十一条の四十（金地金等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by the Payer of the Consideration for Transferring Gold Bullion, etc. and Retention of Books and Documents, etc.
caption: machine translation, not official
art-81-40 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-40
**第一項** 金地金等の譲渡の対価の支払者は、令第三百五十条の十第一項（金地金等の譲渡の対価の支払者の確認等）又は第三百五十条の九第四項（金地金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）の規定による確認をした場合には、令第三百五十条の十第二項の規定により、同項に規定する帳簿に、令第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知の際に提示された令第三百五十条の九第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類若しくは令第三百五十条の九第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の三十八第一項（金地金等の譲渡の対価の支払者に提示する書類の範囲等）において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百五十条の九第二項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百五十条の九第四項の規定による確認をした旨を記載することにより、令第三百五十条の十第一項又は第三百五十条の九第四項の規定による確認をした旨を明らかにしておかなければならない。
art-81-40/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-40/par-1
When the payer of the consideration for transferring gold bullion, etc. has made the confirmation under Article 350-10, paragraph (1) (Confirmation, etc. by the Payer of the Consideration for Transferring Gold Bullion, etc.) of the Order or Article 350-9, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, it must, pursuant to Article 350-10, paragraph (2) of the Order, make clear that it has made the confirmation under Article 350-10, paragraph (1) or Article 350-9, paragraph (4) of the Order by entering in the book prescribed in Article 350-10, paragraph (2) of the Order the title of the document specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order, that was presented at the time of the notice under Article 350-8 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, the fact that an electronic certificate for signature or similar record was received by transmission at the time of that notice (where the person who gave that notice is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 81-38, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring Gold Bullion, etc.), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 350-9, paragraph (4) of the Order was conducted.
machine translation, not official
**第二項** 金地金等の譲渡の対価の支払者は、令第三百五十条の十第二項に規定する帳簿（令第三百五十条の九第五項に規定する帳簿を含む。）を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-81-40/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-40/par-2
A payer of the consideration for transferring gold bullion, etc. must retain the book prescribed in Article 350-10, paragraph (2) of the Order (including the book prescribed in Article 350-9, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.
machine translation, not official
### 第八十二条（利子等の支払調書） — Payment Report on Interest and Similar Income
caption: machine translation, not official
art-82 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82
**第一項** 国内において法第二十三条第一項（利子所得）に規定する利子等（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第八号（国内源泉所得）に掲げるものに限る。以下この条において「利子等」という。）の支払をする者（国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等で居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）は、法第二百二十五条第一項第一号又は第八号（利子等の支払調書）の規定により、その利子等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その利子等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地。以下この章において同じ。）の所轄税務署長に提出しなければならない。
art-82/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1
A person who pays, in Japan, interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (viii) (Domestic Source Income) of the Act; hereinafter referred to as "interest and similar income" in this Article) (including a person in charge of handling payment in Japan of interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, that is paid to a Resident or Domestic Corporation) must, pursuant to Article 225, paragraph (1), item (i) or (viii) (Payment Reports on Interest and Similar Income) of the Act, submit a report stating the following matters, for each person receiving the payment of that interest and similar income, to the district director having jurisdiction over the locality for payment of the income tax on that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the locality so designated; the same applies hereinafter in this Chapter):
machine translation, not official
**一** その支払を受ける者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号において同じ。）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にあつては、氏名又は名称及び住所）
art-82/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item) and individual number or corporate number of the person receiving the payment (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
machine translation, not official
**二** その年中に支払の確定した利子等の金額及びその確定した日（無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配については、その年中に支払をした金額及びその支払をした日）
art-82/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-2
the amount of interest and similar income for which payment was finalized during the year and the date on which it was finalized (for interest on a bearer public and corporate bond, or distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, the amount paid during the year and the date of payment);
machine translation, not official
**三** 前号の利子等につき源泉徴収をされる所得税の額
art-82/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-3
the amount of income tax subject to Withholding on the interest and similar income referred to in the preceding item;
machine translation, not official
**四** 第二号の利子等に係る令第三百条第九項（信託財産に係る利子等の課税の特例）又は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）に規定する通知外国所得税の額がある場合には、その金額
art-82/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-4
where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) (Special Provisions for Taxation on Interest, etc. on Trust Property) or Article 306-2, paragraph (7) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order in relation to the interest and similar income referred to in item (ii), that amount;
machine translation, not official
**五** 租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者が同項に規定する上場株式等の配当等で第二号の利子等に該当するものの交付をする場合において、当該利子等に係る租税特別措置法施行令第四条の六の二第十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する控除外国所得税相当額又は同条第二十項に規定する控除所得税相当額があるときは、その金額
art-82/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-5
where the person in charge of handling payment prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation delivers dividends, etc. on listed shares, etc. prescribed in that paragraph that fall under the interest and similar income referred to in item (ii), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation or an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article in relation to that interest and similar income, that amount.
machine translation, not official
**六** 公社債、預貯金、合同運用信託、公社債投資信託、公募公社債等運用投資信託又は租税特別措置法第四条の四第一項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約若しくは勤労者財産形成住宅貯蓄契約に係る生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の種類及び名称
art-82/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-6
the type and name of the public and corporate bond, Deposits and Savings, Jointly Managed Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, or of the premium of life insurance or casualty insurance or the mutual aid premium of life mutual aid pertaining to a Workers' Property Accumulation Savings Contract, Workers' Property Accumulation Pension Savings Contract or Workers' Property Accumulation Housing Savings Contract prescribed in Article 4-4, paragraph (1) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of the Act on Special Measures Concerning Taxation;
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**七** 無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配につき支払を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-82/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-7
where the person who received payment of interest on a bearer public and corporate bond, or of a distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal;
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**八** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-82/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-8
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**九** その他参考となるべき事項
art-82/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-9
any other matters for reference.
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**第二項** 前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する利子等に係る同項の調書は、提出することを要しない。
art-82/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the interest and similar income that falls under the provisions of the relevant item.
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**一** 利子等につき法第九条第一項第一号若しくは第二号（非課税所得）、第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第一項（公共法人等に係る非課税）、第百七十六条第一項若しくは第二項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定又は租税特別措置法第三条の三第六項（国外で発行された公社債等の利子所得の分離課税等）、第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）若しくは第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）の規定の適用がある場合
art-82/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2/item-1
where, for interest and similar income, the provisions of Article 9, paragraph (1), item (i) or (ii) (Nontaxable Income), Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or the provisions of Article 3-3, paragraph (6) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan), Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions) or Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.) of the Act on Special Measures Concerning Taxation, apply;
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**二** 利子等が普通預金若しくは普通貯金、令第三百三十五条第一項第四号（告知義務のない利子等及び公共法人等の範囲）に規定する納税貯蓄組合預金若しくは納税準備預金又は令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金若しくは普通貯金に相当するものの利子である場合
art-82/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2/item-2
where the interest and similar income is interest on an ordinary deposit or ordinary savings, on a tax-payment savings association deposit or tax reserve deposit prescribed in Article 335, paragraph (1), item (iv) (Scope of Interest and Similar Income Not Subject to the Notice Obligation and of Public Corporations, etc.) of the Order, or on Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order that correspond to an ordinary deposit or ordinary savings;
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**三** 同一人に対するその年中の利子等（次号に規定する利子等を除く。）の支払金額が三万円以下である場合
art-82/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2/item-3
where the total amount of interest and similar income (excluding the interest and similar income prescribed in the following item) paid to the same person during the year is 30,000 yen or less;
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**四** 同一人に対する租税特別措置法第四条の二第九項又は第四条の三第十項の規定により同法第四条の二第一項又は第四条の三第一項の規定の適用がなかつたものとされるこれらの規定に規定する利子、収益の分配又は差益の合計額が三万円以下である場合
art-82/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2/item-4
where the total amount, for the same person, of the interest, distribution of proceeds or gains prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation to which those provisions are deemed not to have applied pursuant to Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of that Act is 30,000 yen or less.
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**第三項** 国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等（租税特別措置法第三条の三第三項の規定の適用を受ける同条第二項の国外公社債等の利子等に限る。）に係る前項第三号の規定の適用については、同条第三項に規定する交付をする金額を同号に規定する支払金額とみなす。
art-82/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-3
With respect to the application of item (iii) of the preceding paragraph to interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering (limited to interest and similar income on a bond, etc. issued outside Japan as referred to in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation to which paragraph (3) of that Article applies), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the payment amount prescribed in that item.
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### 第八十三条（配当等の支払調書） — Payment Report on Dividends and Similar Income
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art-83 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83
**第一項** 国内において法第二十四条第一項（配当所得）に規定する配当等（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第九号（国内源泉所得）に掲げるものに限る。以下この条において「配当等」という。）の支払をする者（国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権又は株式（法第二百二十五条第一項第二号（配当等の支払調書）に規定する優先出資、公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。第三項において同じ。）に係る配当等で居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）は、法第二百二十五条第一項第二号又は第八号の規定により、その配当等の支払を受ける者の各人別に、かつ、その配当等の次の各号に掲げる区分に応じ当該各号に定める事項を記載した調書を、その配当等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長に提出しなければならない。
art-83/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
A person who pays, in Japan, dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (ix) (Domestic Source Income) of the Act; hereinafter referred to as "dividends and similar income" in this Article) (including a person in charge of handling payment in Japan of dividends and similar income paid to a Resident or Domestic Corporation on a beneficial interest in an Investment Trust issued outside Japan (excluding a Bond Investment Trust and a Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates, or on shares (including preferred equity prescribed in Article 225, paragraph (1), item (ii) (Payment Reports on Dividends and Similar Income) of the Act, a beneficial interest in a bond-based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and a bond-type beneficial interest; the same applies in paragraph (3))) must, pursuant to Article 225, paragraph (1), item (ii) or (viii) of the Act, for each person receiving the payment of those dividends and similar income, and according to the category of those dividends and similar income set forth in the following items, submit a report stating the matters specified in each of those items to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on those dividends and similar income:
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**一** 法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。以下この条において同じ。）から受ける剰余金の配当（法第二十四条第一項に規定する剰余金の配当をいう。以下この条において同じ。）、利益の配当（同項に規定する利益の配当をいう。以下この条において同じ。）、剰余金の分配（同項に規定する剰余金の分配をいう。以下この条において同じ。）、金銭の分配（同項に規定する金銭の分配をいう。以下この条において同じ。）、基金利息（同項に規定する基金利息をいう。以下この条において同じ。）又は投資信託（公社債投資信託及び公募公社債等運用投資信託を除くものとし、オープン型の証券投資信託に該当しないものに限る。以下この号において「投資信託」という。）若しくは特定受益証券発行信託の収益の分配 次に掲げる事項（社債的受益権の剰余金の配当にあつては、イからホまで及びトからリまでに掲げる事項）
art-83/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1
in the case of a dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) of the Act; the same applies hereinafter in this Article), dividend of profits (meaning a dividend of profits prescribed in that paragraph; the same applies hereinafter in this Article), distribution of surplus (meaning a distribution of surplus prescribed in that paragraph; the same applies hereinafter in this Article), distribution of monies (meaning a distribution of monies prescribed in that paragraph; the same applies hereinafter in this Article) or interest on funds (meaning interest on funds prescribed in that paragraph; the same applies hereinafter in this Article) received from a corporation (excluding a public interest corporation, etc. and an Association or Foundation without Legal Personality prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act; the same applies hereinafter in this Article), or a distribution of proceeds of an Investment Trust (excluding a Bond Investment Trust and a Bond-Based Investment Trust Under Public Offering, and limited to one that does not fall under an Open-Ended Securities Investment Trust; hereinafter referred to as "Investment Trust" in this item) or a Specified Trust That Issues Beneficiary Certificates, the following matters (in the case of a dividend of surplus on a bond-type beneficial interest, the matters set forth in (a) through (e) and (g) through (i)):
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**イ** その支払を受ける者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所とする。以下この項において「住所等」という。）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にあつては、氏名又は名称及び住所等。以下この項において同じ。）
art-83/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); hereinafter referred to as "address, etc." in this paragraph) and individual number or corporate number of the person receiving the payment (for a person who has neither an individual number nor a corporate number, the name or title and address, etc.; the same applies hereinafter in this paragraph);
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**ロ** その支払の確定した剰余金の配当、利益の配当、剰余金の分配、金銭の分配、基金利息又は投資信託若しくは特定受益証券発行信託の収益の分配（以下この号において「剰余金配当等」という。）の金額及びその支払の確定した日（無記名株式等（法第三十六条第三項（収入金額）に規定する無記名株式等をいう。以下この条において同じ。）の剰余金の配当又は無記名の投資信託若しく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ついては、その支払をした金額及びその支払をした日）
art-83/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-2
the amount of the dividend of surplus, dividend of profits, distribution of surplus, distribution of monies, interest on funds, or distribution of proceeds of an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter referred to as "dividend of surplus, etc." in this item) for which payment was finalized, and the date on which payment was finalized (for a dividend of surplus on a bearer share or similar interest (meaning a bearer share or similar interest prescribed in Article 36, paragraph (3) (Amount of Revenue) of the Act; the same applies hereinafter in this Article), or a distribution of proceeds on the beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, the amount paid and the date of payment);
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**ハ** ロの金額につき源泉徴収をされる所得税の額
art-83/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-3
the amount of income tax subject to Withholding on the amount referred to in (b);
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**ニ** ロの剰余金配当等に係る令第三百条第九項（信託財産に係る利子等の課税の特例）若しくは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）に規定する通知外国所得税の額又は当該剰余金配当等に係る租税特別措置法施行令第四条の九第十四項（特定目的会社の利益の配当に係る源泉徴収等の特例）、第四条の十第十項（投資法人の配当等に係る源泉徴収等の特例）、第四条の十一第十項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）若しくは第五条第十項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する通知外国法人税相当額がある場合には、その金額
art-83/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-4
where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) (Special Provisions for Taxation on Interest, etc. on Trust Property) or Article 306-2, paragraph (7) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order in relation to the dividend of surplus, etc. referred to in (b), or an amount equivalent to notified Foreign Corporation tax prescribed in Article 4-9, paragraph (14) (Special Provisions on Withholding at the Source, etc. on Dividends of Profits of Specific Purpose Companies), Article 4-10, paragraph (10) (Special Provisions on Withholding at the Source, etc. on Dividends and Similar Income of Investment Corporations), Article 4-11, paragraph (10) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified-Purpose Trusts) or Article 5, paragraph (10) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified Investment Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation in relation to that dividend of surplus, etc., that amount;
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**ホ** 租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者（以下この項において「支払の取扱者」という。）が同条第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）でロの剰余金配当等に該当するものの交付をする場合において、当該剰余金配当等に係る租税特別措置法施行令第四条の六の二第十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する控除外国所得税相当額、同条第二十項に規定する控除所得税相当額又は同条第二十九項に規定する通知外国法人税相当額があるときは、その金額
art-83/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-5
where the person in charge of handling payment prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "person in charge of handling payment" in this paragraph) delivers dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "dividends and similar income on listed shares, etc." in this paragraph) that fall under the dividend of surplus, etc. referred to in (b), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article, or an amount equivalent to notified Foreign Corporation tax prescribed in paragraph (29) of that Article in relation to that dividend of surplus, etc., that amount;
machine translation, not official
**ヘ** 種類別及び名称別の株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口（以下この項において「投資口」という。）及び公募公社債等運用投資信託以外の公社債等運用投資信託の受益権を含む。以下この項において同じ。）の数（投資口にあつては、口数）、出資の金額及び口数、基金の拠出額及び口数、受益権の口数その他支払金額の計算の基礎
art-83/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-6
the number of shares by type and by name (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as "investment units" in this paragraph) and beneficial interests in bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering; the same applies hereinafter in this paragraph) (for investment units, the number of units), the amount and number of units of contributions, the amount and number of units of funds contributed, the number of units of beneficial interests, and other bases for calculating the payment amount;
machine translation, not official
**ト** 無記名株式等の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配の支払を受けた者が、元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-83/par-1/item-1/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-7
where the person who received payment of a dividend of surplus on a bearer share or similar interest, or of a distribution of proceeds on the beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal;
machine translation, not official
**チ** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-83/par-1/item-1/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-8
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**リ** その他参考となるべき事項
art-83/par-1/item-1/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1/sub-9
any other matters for reference.
machine translation, not official
**二** オープン型の証券投資信託（公社債投資信託を除く。以下この条において同じ。）の収益の分配 次に掲げる事項
art-83/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2
in the case of a distribution of proceeds of an Open-Ended Securities Investment Trust (excluding a Bond Investment Trust; the same applies hereinafter in this Article), the following matters:
machine translation, not official
**イ** その支払を受ける者の氏名又は名称、住所等及び個人番号又は法人番号
art-83/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-1
the name or title, address, etc. and individual number or corporate number of the person receiving the payment;
machine translation, not official
**ロ** その支払の確定した収益の分配の額及びその支払の確定した日（無記名のオープン型の証券投資信託の受益証券に係る収益の分配については、その支払をした金額及びその支払をした日）並びにその収益の分配のうち源泉徴収に係るものの金額及び法第九条第一項第十一号（オープン型の証券投資信託の特別分配金の非課税）に掲げる収益の分配がある場合には、その金額
art-83/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-2
the amount of the distribution of proceeds for which payment was finalized and the date on which payment was finalized (for a distribution of proceeds on the beneficiary certificate of a bearer Open-Ended Securities Investment Trust, the amount paid and the date of payment), the amount of that distribution of proceeds that is subject to Withholding, and, where there is a distribution of proceeds set forth in Article 9, paragraph (1), item (xi) (Exemption from Taxation of Special Distributions of Open-Ended Securities Investment Trusts) of the Act, that amount;
machine translation, not official
**ハ** ロの金額につき源泉徴収をされる所得税の額
art-83/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-3
the amount of income tax subject to Withholding on the amount referred to in (b);
machine translation, not official
**ニ** ロの収益の分配に係る令第三百条第九項又は第三百六条の二第七項に規定する通知外国所得税の額がある場合には、その金額
art-83/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-4
where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) or Article 306-2, paragraph (7) of the Order in relation to the distribution of proceeds referred to in (b), that amount;
machine translation, not official
**ホ** 支払の取扱者が上場株式等の配当等でロの収益の分配に該当するものの交付をする場合において、当該収益の分配に係る租税特別措置法施行令第四条の六の二第十九項に規定する控除外国所得税相当額又は同条第二十項に規定する控除所得税相当額があるときは、その金額
art-83/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-5
where the person in charge of handling payment delivers dividends and similar income on listed shares, etc. that fall under the distribution of proceeds referred to in (b), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) of the Order for Enforcement of the Act on Special Measures Concerning Taxation or an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article in relation to that distribution of proceeds, that amount;
machine translation, not official
**ヘ** 受益権の名称並びに受益権の口数及びロの金額の計算の基礎
art-83/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-6
the name of the beneficial interest, the number of units of the beneficial interest, and the basis for calculating the amount referred to in (b);
machine translation, not official
**ト** 無記名の受益証券に係る収益の分配の支払を受けた者が、元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-83/par-1/item-2/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-7
where the person who received payment of a distribution of proceeds on a bearer beneficiary certificate differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal.
machine translation, not official
**チ** 前号チに掲げる事項
art-83/par-1/item-2/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-8
the matters set forth in (h) of the preceding item;
machine translation, not official
**リ** その他参考となるべき事項
art-83/par-1/item-2/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2/sub-9
any other matters for reference.
machine translation, not official
**三** 法第二十五条第一項（配当等とみなす金額）の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるもの 次に掲げる事項
art-83/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3
in the case of an amount deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies pursuant to Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends and Similar Income) of the Act, the following matters:
machine translation, not official
**イ** 法第二十五条第一項に規定する交付を受ける者の氏名又は名称、住所等及び個人番号又は法人番号
art-83/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-1
the name or title, address, etc. and individual number or corporate number of the person receiving the delivery prescribed in Article 25, paragraph (1) of the Act;
machine translation, not official
**ロ** その交付をする金銭の額、金銭以外の資産の価額、これらの合計額及び当該合計額のうち法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる金額並びにその交付の確定した日（無記名株式等に係る剰余金の配当とみなされるものについては、その交付をした日）
art-83/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-2
the amount of money delivered, the value of assets other than money, the total amount of these, the portion of that total amount that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies pursuant to Article 25, paragraph (1) of the Act, and the date on which the delivery was finalized (for an amount deemed to be a dividend of surplus on a bearer share or similar interest, the date on which the delivery was made);
machine translation, not official
**ハ** ロの金額につき源泉徴収をされる所得税の額
art-83/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-3
the amount of income tax subject to Withholding on the amount referred to in (b);
machine translation, not official
**ニ** ロの金額に係る租税特別措置法施行令第四条の九第十四項、第四条の十第十項、第四条の十一第十項又は第五条第十項に規定する通知外国法人税相当額がある場合には、その金額
art-83/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-4
where there is an amount equivalent to notified Foreign Corporation tax prescribed in Article 4-9, paragraph (14), Article 4-10, paragraph (10), Article 4-11, paragraph (10) or Article 5, paragraph (10) of the Order for Enforcement of the Act on Special Measures Concerning Taxation in relation to the amount referred to in (b), that amount;
machine translation, not official
**ホ** 支払の取扱者が上場株式等の配当等でロの金額に該当するものの交付をする場合において、当該金額に係る租税特別措置法施行令第四条の六の二第二十九項に規定する通知外国法人税相当額があるときは、その金額
art-83/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-5
where the person in charge of handling payment delivers dividends and similar income on listed shares, etc. that fall under the amount referred to in (b), and there is an amount equivalent to notified Foreign Corporation tax prescribed in Article 4-6-2, paragraph (29) of the Order for Enforcement of the Act on Special Measures Concerning Taxation in relation to that amount, that amount;
machine translation, not official
**ヘ** その交付の基因となつた株式又は出資の種類別の数又は金額
art-83/par-1/item-3/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-6
the number or amount, by type, of the shares or contributions that were the basis of the delivery;
machine translation, not official
**ト** 無記名株式等について、法第二十五条第一項に規定する交付を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-83/par-1/item-3/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-7
for a bearer share or similar interest, where the person who received the delivery prescribed in Article 25, paragraph (1) of the Act differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal;
machine translation, not official
**チ** その交付を受ける者に係る第一号チに掲げる事項
art-83/par-1/item-3/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-8
the matters set forth in item (i), (h) pertaining to the person receiving that delivery;
machine translation, not official
**リ** その他参考となるべき事項
art-83/par-1/item-3/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3/sub-9
any other matters for reference.
machine translation, not official
**第二項** 前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する剰余金の配当、利益の配当、剰余金の分配、金銭の分配、基金利息又は収益の分配に係る同項の調書は、提出することを要しない。
art-83/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the dividend of surplus, dividend of profits, distribution of surplus, distribution of monies, interest on funds or distribution of proceeds that falls under the provisions of the relevant item.
machine translation, not official
**一** 法人の剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は基金利息で一回に支払うべき金額が一万五千円（その剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は基金利息の計算の基礎となつた期間が一年以上である場合には、三万円）以下である場合
art-83/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-1
where, for a dividend of surplus, dividend of profits, distribution of surplus, distribution of monies or interest on funds of a corporation, the amount to be paid at one time is 15,000 yen (30,000 yen where the period that was the basis for calculating that dividend of surplus, dividend of profits, distribution of surplus, distribution of monies or interest on funds is one year or more) or less;
machine translation, not official
**二** 投資信託又は特定受益証券発行信託の終了による収益の分配で一回に支払うべき金額が五万円以下である場合
art-83/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-2
where, for a distribution of proceeds due to the termination of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the amount to be paid at one time is 50,000 yen or less;
machine translation, not official
**三** 法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものでその交付がされた金額（その交付が二回以上にわたつて行われた場合には、その累計額）が一万五千円以下である場合
art-83/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-3
where, for an amount deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies pursuant to Article 25, paragraph (1) of the Act, the amount delivered (where the delivery was made in two or more installments, the cumulative total) is 15,000 yen or less;
machine translation, not official
**四** 投資信託又は特定目的信託の収益の分配又は剰余金の配当につき法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定又は租税特別措置法第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）若しくは第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）の規定の適用がある場合
art-83/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-4
where, for a distribution of proceeds or dividend of surplus of an Investment Trust or specified-purpose trust, the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, or Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings) or Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings) of the Act on Special Measures Concerning Taxation, apply;
machine translation, not official
**五** 配当等につき法第十一条第一項（公共法人等に係る非課税）、第百七十六条第一項若しくは第二項（信託財産に係る利子等の課税の特例）、第百七十七条（完全子法人株式等に係る配当等の課税の特例）若しくは第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定又は租税特別措置法第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）、第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）、第九条の四の二第一項（上場証券投資信託等の償還金等に係る課税の特例）若しくは第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例）の規定の適用がある場合
art-83/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-5
where, for dividends and similar income, the provisions of Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), Article 177 (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries) or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or the provisions of Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions), Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.), Article 9-4-2, paragraph (1) (Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.) or Article 9-5, paragraph (1) (Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Financial Instruments Business Operators, etc. That Purchased Beneficial Interests in Publicly Offered Stock Securities Investment Trusts) of the Act on Special Measures Concerning Taxation, apply.
machine translation, not official
**第三項** 国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権若しくは株式に係る配当等（租税特別措置法第八条の三第三項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）又は第九条の二第二項（国外で発行された株式の配当所得の源泉徴収等の特例）の規定の適用を受ける同法第八条の三第二項に規定する国外投資信託等の配当等又は同法第九条の二第一項に規定する国外株式の配当等に限る。）又は同法第九条の三の二第一項に規定する上場株式等の配当等に係る前項第一号から第三号までの規定の適用については、同法第八条の三第三項、第九条の二第二項又は第九条の三の二第一項に規定する交付をする金額を前項第一号から第三号までに規定する支払うべき金額又は交付がされた金額とみなす。
art-83/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-3
With respect to the application of items (i) through (iii) of the preceding paragraph to dividends and similar income on a beneficial interest in an Investment Trust issued outside Japan (excluding a Bond Investment Trust and a Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates, or on shares (limited to dividends and similar income on foreign Investment Trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation, or dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of that Act, to which Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) or Article 9-2, paragraph (2) (Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan) of that Act applies), or to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act, the amount to be delivered as prescribed in Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act is deemed to be the amount to be paid or the amount delivered prescribed in items (i) through (iii) of the preceding paragraph.
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**第四項** 個人又は法人に対し国内において令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する特定不動産投資信託の収益の分配の支払をする者は、第一項及び第二項に定めるところにより、当該特定不動産投資信託の収益の分配の支払に関する調書を、その支払の確定した日から一月以内に、第一項の税務署長に提出しなければならない。この場合において、同項の規定の適用については、同項第一号ロ及びト中「無記名の投資信託」とあるのは、「無記名の投資信託（第四項に規定する特定不動産投資信託を除く。）」とする。
art-83/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-4
A person who pays, in Japan, to an individual or corporation, a distribution of proceeds of a specified real estate Investment Trust prescribed in Article 336, paragraph (2), item (v) (Notice by Persons Receiving Interest, Dividends and Similar Income on Deposits and Savings, Shares, etc.) of the Order must, as provided in paragraphs (1) and (2), submit a report on the payment of the distribution of proceeds of that specified real estate Investment Trust to the district director referred to in paragraph (1) within one month from the date on which the payment was finalized. In this case, for the application of paragraph (1), the phrase "bearer Investment Trust" in item (i), (b) and (g) of that paragraph is deemed to be replaced with "bearer Investment Trust (excluding the specified real estate Investment Trust prescribed in paragraph (4))".
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**第五項** 個人又は法人に対し国内において租税特別措置法第三条の二（利子所得等に係る支払調書の特例）に規定する特定株式投資信託の収益の分配の支払をする者は、第一項及び第二項に定めるところにより、当該特定株式投資信託の収益の分配の支払に関する調書を、その支払の確定した日から一月以内に、第一項の税務署長に提出しなければならない。この場合において、同項の規定の適用については、同項第二号ロ中「無記名のオープン型の証券投資信託」とあるのは「無記名のオープン型の証券投資信託（第五項に規定する特定株式投資信託を除く。）」と、同号ト中「無記名の受益証券」とあるのは「無記名の受益証券（第五項に規定する特定株式投資信託の受益証券を除く。）」とする。
art-83/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-5
A person who pays, in Japan, to an individual or corporation, a distribution of proceeds of a specified stock Investment Trust prescribed in Article 3-2 (Special Provisions on Payment Reports for Interest Income) of the Act on Special Measures Concerning Taxation must, as provided in paragraphs (1) and (2), submit a report on the payment of the distribution of proceeds of that specified stock Investment Trust to the district director referred to in paragraph (1) within one month from the date on which the payment was finalized. In this case, for the application of paragraph (1), the phrase "bearer Open-Ended Securities Investment Trust" in item (ii), (b) of that paragraph is deemed to be replaced with "bearer Open-Ended Securities Investment Trust (excluding the specified stock Investment Trust prescribed in paragraph (5))", and the phrase "bearer beneficiary certificate" in (g) of that item with "bearer beneficiary certificate (excluding the beneficiary certificate of the specified stock Investment Trust prescribed in paragraph (5))".
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### 第八十四条（報酬、料金等の支払調書） — Payment Report on Remuneration, Fees, etc.
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art-84 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84
**第一項** 居住者又は内国法人に対し国内において法第二百四条第一項各号（報酬、料金等に係る源泉徴収義務）に掲げる報酬若しくは料金、契約金又は賞金（法第二百四条第二項各号に掲げるものを除く。以下この条において「報酬等」という。）の支払をする者は、法第二百二十五条第一項第三号（報酬、料金等の支払調書）の規定により、その報酬等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその報酬等の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-84/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1
A person who pays, in Japan, to a Resident or Domestic Corporation, remuneration or fees, contract money or a prize set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act (excluding those set forth in the items of Article 204, paragraph (2) of the Act; hereinafter referred to as "remuneration, fees, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iii) (Payment Reports on Remuneration, Fees, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that remuneration, fees, etc., to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that remuneration, fees, etc.:
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**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-84/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
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**二** その年中に支払の確定した報酬等の金額（広告宣伝のための賞金については、金銭以外のもので支払われる場合には、令第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定により計算した金額）
art-84/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1/item-2
the amount of remuneration, fees, etc. for which payment was finalized during the year (for a prize for advertising purposes, where paid in something other than money, the amount calculated pursuant to Article 321 (Value of Prizes Paid in Something Other Than Money) of the Order);
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**三** 前号の報酬等につき源泉徴収をされる所得税の額
art-84/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1/item-3
the amount of income tax subject to Withholding on the remuneration, fees, etc. referred to in the preceding item;
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**四** 報酬等の法第二百四条第一項各号に規定する区分
art-84/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1/item-4
the category of the remuneration, fees, etc. prescribed in the items of Article 204, paragraph (1) of the Act;
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**五** その他参考となるべき事項
art-84/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1/item-5
any other matters for reference.
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**第二項** 前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する報酬等に係る同項の調書は、提出することを要しない。
art-84/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the remuneration, fees, etc. that fall under the provisions of the relevant item.
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**一** 同一人に対するその年中の法第二百四条第一項第三号に掲げる診療報酬、同項第四号に掲げる職業拳闘家、外交員、集金人若しくは電力量計の検針人の業務に関する報酬若しくは料金又は同項第六号に掲げる報酬若しくは料金の支払金額が五十万円以下である場合
art-84/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-1
where the amount paid to the same person during the year as medical fees set forth in Article 204, paragraph (1), item (iii) of the Act, remuneration or fees for the work of a professional boxer, salesperson, bill collector or electricity meter reader set forth in item (iv) of that paragraph, or remuneration or fees set forth in item (vi) of that paragraph is 500,000 yen or less.
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**二** 同一人に対するその年中の法第二百四条第一項第八号に掲げる広告宣伝のための賞金の支払金額が五十万円以下である場合
art-84/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-2
where the amount paid to the same person during the year as prizes for advertising purposes set forth in Article 204, paragraph (1), item (viii) of the Act is 500,000 yen or less;
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**三** 同一人に対するその年中の法第二百四条第一項第八号に掲げる馬主が受ける競馬の賞金の全部につきそれぞれの一回に支払うべき金額が令第二百九十八条第一項（競馬の賞金に係る控除額）に規定する金額以下である場合
art-84/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-3
where, for all of the prize money for horse racing received by a racehorse owner, set forth in Article 204, paragraph (1), item (viii) of the Act, paid to the same person during the year, the amount to be paid each time is the amount prescribed in Article 298, paragraph (1) (Deduction Amount for Prize Money for Horse Racing) of the Order or less;
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**四** 同一人に対するその年中の前三号に規定する報酬等以外の報酬等の支払金額が五万円以下である場合
art-84/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-4
where the amount paid to the same person during the year as remuneration, fees, etc. other than the remuneration, fees, etc. prescribed in the preceding three items is 50,000 yen or less.
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### 第八十四条の二（定期積金の給付補塡金等の支払調書） — Payment Report on Compensation for Periodic Deposits, etc. on Installment Savings
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art-84-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2
**第一項** 国内において法第二百九条の二（定期積金の給付補塡金等に係る源泉徴収義務）に規定する給付補塡金、利息、利益若しくは差益（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十五号（国内源泉所得）に掲げるものに限る。）又は租税特別措置法第四十一条の九第一項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等（その支払を受ける者が内国法人又は恒久的施設を有する外国法人であるものに限る。）（以下この条において「給付補塡金等」という。）の支払をする者は、法第二百二十五条第一項第三号又は第八号（定期積金の給付補塡金等の支払調書）の規定により、その給付補塡金等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その給付補塡金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長に提出しなければならない。
art-84-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1
A person who pays, in Japan, compensation for periodic deposits, interest, profit or gains prescribed in Article 209-2 (Obligation to Withhold Taxes on Compensation for Periodic Deposits on Installment Savings, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (xv) (Domestic Source Income) of the Act), or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (1) (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.) of the Act on Special Measures Concerning Taxation (limited to that where the person receiving the payment is a Domestic Corporation or a Foreign Corporation having a permanent establishment) (hereinafter referred to as "compensation for periodic deposits, etc." in this Article), must, pursuant to Article 225, paragraph (1), item (iii) or (viii) (Payment Reports on Compensation for Periodic Deposits, etc. on Installment Savings) of the Act, submit a report stating the following matters, for each person receiving the payment of that compensation for periodic deposits, etc., to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on that compensation for periodic deposits, etc.:
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**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地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にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地。次条から第八十七条（損害保険等給付の支払調書）までにおいて同じ。）
art-84-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment (for a person who has neither an individual number nor a corporate number, the name or title and domicile or residence, or location of the head office or principal office; the same applies hereinafter in the following Article through Article 87 (Payment Report on Casualty Insurance Benefits, etc.));
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**二** その年中に支払の確定した給付補塡金等の金額及びその確定した日
art-84-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-2
the amount of compensation for periodic deposits, etc. for which payment was finalized during the year and the date on which payment was finalized;
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**三** 前号の給付補塡金等につき源泉徴収をされる所得税の額
art-84-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-3
the amount of income tax subject to Withholding on the compensation for periodic deposits, etc. referred to in the preceding item;
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**四** 第二号の給付補塡金等の金額の計算の基礎
art-84-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-4
the basis for calculating the amount of the compensation for periodic deposits, etc. referred to in item (ii);
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**五** 給付補塡金等の法第二百九条の二に規定する給付補塡金、利息、利益若しくは差益（非居住者又は外国法人が支払を受けるものにあつては、法第百六十一条第一項第十五号イからヘまでに掲げるもの）又は租税特別措置法第四十一条の九第一項に規定する懸賞金付預貯金等の懸賞金等（その支払を受ける者が内国法人又は恒久的施設を有する外国法人であるものに限る。次項第二号において「懸賞金付預貯金等の懸賞金等」という。）の区分
art-84-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-5
the category of the compensation for periodic deposits, etc., being compensation for periodic deposits, interest, profit or gains prescribed in Article 209-2 of the Act (for those received by a Nonresident or Foreign Corporation, those set forth in Article 161, paragraph (1), item (xv), (a) through (f) of the Act), or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to that where the person receiving the payment is a Domestic Corporation or a Foreign Corporation having a permanent establishment; hereinafter referred to as "prize money, etc. on prize-linked deposits, etc." in item (ii) of the following paragraph);
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**六** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-84-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-6
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**七** その他参考となるべき事項
art-84-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-7
any other matters for reference.
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**第二項** 前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する給付補塡金等に係る同項の調書は、提出することを要しない。
art-84-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-2
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the compensation for periodic deposits, etc. that falls under the provisions of the relevant item.
machine translation, not official
**一** 法第十一条第一項（公共法人等に係る非課税）の規定の適用がある場合
art-84-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-2/item-1
where the provisions of Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.) of the Act apply;
machine translation, not official
**二** 同一人に対するその年中の法第百七十四条第三号から第八号まで（内国法人に係る所得税の課税標準）に掲げる給付補塡金、利息、利益若しくは差益又は懸賞金付預貯金等の懸賞金等の支払金額が三万円以下である場合
art-84-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-2/item-2
where the amount paid to the same person during the year as compensation for periodic deposits, interest, profit or gains set forth in Article 174, items (iii) through (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Act, or as prize money, etc. on prize-linked deposits, etc., is 30,000 yen or less.
machine translation, not official
### 第八十五条（匿名組合契約等の利益の分配の支払調書） — Payment Report on Distribution of Proceeds Under Silent Partnership Agreements, etc.
caption: machine translation, not official
art-85 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85
**第一項** 国内において法第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）に規定する利益の分配（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十六号（国内源泉所得）に掲げるものに限る。）につき支払をする者は、法第二百二十五条第一項第三号又は第八号（匿名組合契約等の利益の分配の支払調書）の規定により、その利益の分配につき支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その利益の分配に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長に提出しなければならない。
art-85/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1
A person who pays, in Japan, a distribution of proceeds prescribed in Article 210 (Obligation to Withhold Taxes on Distribution of Proceeds Under Silent Partnership Agreements, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (xvi) (Domestic Source Income) of the Act) must, pursuant to Article 225, paragraph (1), item (iii) or (viii) (Payment Reports on Distribution of Proceeds Under Silent Partnership Agreements, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that distribution of proceeds, to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on that distribution of proceeds:
machine translation, not official
**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-85/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
machine translation, not official
**二** その年中に支払の確定した利益の分配の金額
art-85/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-2
the amount of the distribution of proceeds for which payment was finalized during the year;
machine translation, not official
**三** 前号の利益の分配につき源泉徴収をされる所得税の額
art-85/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-3
the amount of income tax subject to Withholding on the distribution of proceeds referred to in the preceding item;
machine translation, not official
**四** 第二号の利益の分配の基因となつた出資の金額及び当該利益の分配の計算の基礎
art-85/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-4
the amount of the contribution that gave rise to the distribution of proceeds referred to in item (ii) and the basis for calculating that distribution of proceeds;
machine translation, not official
**五** 支払の確定した日
art-85/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-5
the date on which payment was finalized;
machine translation, not official
**六** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-85/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-6
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**七** その他参考となるべき事項
art-85/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-7
any other matters for reference.
machine translation, not official
**第二項** 前項の場合において、同一人に対するその年中の同項に規定する利益の分配の支払金額が五万円以下であるときは、その利益の分配に係る同項の調書は、提出することを要しない。
art-85/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-2
In the case referred to in the preceding paragraph, where the amount of the distribution of proceeds prescribed in that paragraph paid to the same person during the year is 50,000 yen or less, the report referred to in that paragraph need not be submitted for that distribution of proceeds.
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### 第八十六条（生命保険金等の支払調書） — Payment Report on Life Insurance Proceeds, etc.
caption: machine translation, not official
art-86 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86
**第一項** 国内において法第二百二十五条第一項第四号（生命保険金等の支払調書）に規定する保険金又は給付（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十四号（国内源泉所得）又は第二百九条第二号（源泉徴収を要しない年金）に掲げるものに限る。以下この条において「生命保険金等」という。）の支払をする者は、法第二百二十五条第一項第四号又は第八号の規定により、生命保険金等の支払を受ける者の各人別に、次に掲げる事項（令第百八十三条第一項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する年金にあつては、第八号に掲げる事項を除く。）を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその生命保険金等の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-86/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1
A person who pays, in Japan, an insurance benefit or benefit prescribed in Article 225, paragraph (1), item (iv) (Payment Reports on Life Insurance Proceeds, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; hereinafter referred to as "life insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iv) or (viii) of the Act, for each person receiving the payment of the life insurance benefit, etc., submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity prescribed in Article 183, paragraph (1) (Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Life Insurance Policies or Similar Contracts) of the Order) to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that life insurance benefit, etc.:
machine translation, not official
**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-86/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
machine translation, not official
**二** その年中に支払の確定した生命保険金等の金額
art-86/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-2
the amount of life insurance benefit, etc. for which payment was finalized during the year;
machine translation, not official
**三** その年中に生命保険金等の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその生命保険金等とともに又はその生命保険金等の支払の後に分配又は割戻しをするものの金額
art-86/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-3
the amount of any surplus or rebate distributed or rebated during the year under the contract on which the payment of the life insurance benefit, etc. is based, that is distributed or rebated together with that life insurance benefit, etc. or after its payment;
machine translation, not official
**四** 前号の契約に係る令第百八十三条第四項第三号に掲げる金額につき同項の規定を適用しないで同条第一項第二号若しくは第三号の規定により計算した金額又は同条第二項第二号に規定する保険料若しくは掛金の総額若しくは同項第三号の規定により計算した金額
art-86/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-4
the amount set forth in Article 183, paragraph (4), item (iii) of the Order pertaining to the contract referred to in the preceding item, as calculated pursuant to paragraph (1), item (ii) or (iii) of that Article without applying the provisions of paragraph (4) of that Article, or the total amount of the premiums or contributions prescribed in paragraph (2), item (ii) of that Article or the amount calculated pursuant to paragraph (2), item (iii) of that Article;
machine translation, not official
**五** 第二号の生命保険金等につき源泉徴収をされる所得税の額
art-86/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-5
the amount of income tax subject to Withholding on the life insurance benefit, etc. set forth in item (ii);
machine translation, not official
**六** 支払の確定した日
art-86/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-6
the date on which the payment was finalized;
machine translation, not official
**七** 第二号の生命保険金等の支払をする者とその支払の基礎となる契約を締結した者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-86/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-7
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the life insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;
machine translation, not official
**八** 第三号の契約（令第三百二十六条第六項第三号（生命保険契約等に基づく年金に係る源泉徴収）に規定する団体保険（次条第一項第八号において「団体保険」という。）に係る契約及び令第三百五十一条第一項第三号から第九号まで（生命保険金に類する給付等）に規定する給付に係る保険契約を除く。）の締結後に当該契約に係る契約者の変更（当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。）があつた場合には、次に掲げる事項
art-86/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-8
in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance prescribed in Article 326, paragraph (6), item (iii) (Withholding on Annuities Based on Life Insurance Policies or Similar Contracts) of the Order (referred to as "group insurance" in paragraph (1), item (viii) of the following Article) and an insurance policy pertaining to benefits prescribed in Article 351, paragraph (1), items (iii) through (ix) (Benefits Similar to Life Insurance Benefits, etc.) of the Order), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:
machine translation, not official
**イ** 当該契約者の変更（当該契約に係る契約者の変更を二回以上行つた場合には、最後の契約者の変更）前の契約者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-86/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-8/sub-1
the name or title and domicile or place of residence, or the location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party pertaining to that contract has been changed two or more times, before the last change of contracting party);
machine translation, not official
**ロ** 当該契約に係る現契約者が払い込んだ保険料又は掛金の額
art-86/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-8/sub-2
the amount of the premiums or contributions paid by the current contracting party pertaining to that contract;
machine translation, not official
**ハ** 当該契約に係る契約者の変更の回数
art-86/par-1/item-8/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-8/sub-3
the number of changes of the contracting party pertaining to that contract;
machine translation, not official
**九** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-86/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-9
in the case where the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identifiable, the name and domicile or place of residence of that tax agent;
machine translation, not official
**十** その他参考となるべき事項
art-86/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-10
any other matters for reference.
machine translation, not official
**第二項** 生命保険金等の支払をする者は、当該生命保険金等が法第二百九条第二号に掲げる年金である場合には、当該生命保険金等（以下この条において「相続等生命保険年金」という。）に係る前項の調書に、同項各号に掲げる事項のほか、当該相続等生命保険年金に係る次に掲げる事項を記載しなければならない。
art-86/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2
A person who pays a life insurance benefit, etc. must, in the case where that life insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, enter in the report referred to in the preceding paragraph pertaining to that life insurance benefit, etc. (referred to as a "life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that life insurance annuity acquired through inheritance, etc.:
machine translation, not official
**一** 支払開始日（令第百八十五条第一項第一号（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）に規定する支払開始日をいう。）
art-86/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2/item-1
the payment commencement date (meaning the payment commencement date prescribed in Article 185, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Life Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the Order);
machine translation, not official
**二** 令第百八十五条第一項第一号イに規定する残存期間年数、同項第二号イに規定する支払開始日余命年数に係る同号イに規定する契約対象者についての支払開始日における年齢（以下この号及び次条第二項第二号において「支払開始日年齢」という。）、令第百八十五条第一項第三号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢、同項第四号イに規定する保証期間年数及び同号ロに規定する支払開始日余命年数に係る支払開始日年齢又は同項第五号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びに同号イに規定する保証期間年数
art-86/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2/item-2
the number of remaining years prescribed in Article 185, paragraph (1), item (i), (a) of the Order; the age, on the payment commencement date, of the person subject to the contract prescribed in item (ii), (a) of that paragraph, pertaining to the number of years of life expectancy at the payment commencement date prescribed in item (ii), (a) of that paragraph (referred to as "age at the payment start date" in this item and paragraph (2), item (ii) of the following Article); the number of years of the payment period prescribed in item (iii) of that paragraph, and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date; the number of years of the guarantee period prescribed in item (iv), (a) of that paragraph, and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date prescribed in item (iv), (b) of that paragraph; or the number of years of the payment period prescribed in item (v) of that paragraph and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date, and the number of years of the guarantee period prescribed in item (v), (a) of that paragraph;
machine translation, not official
**三** 令第百八十五条第一項第一号に規定する支払総額又は同項第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
art-86/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2/item-3
the total payment amount prescribed in Article 185, paragraph (1), item (i) of the Order, or the estimated total payment amount that is to serve as the basis for calculating the amount to be included in the gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of items (ii) through (v) of that paragraph;
machine translation, not official
**四** 令第百八十五条第一項第八号又は第九号に規定する割合
art-86/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2/item-4
the ratio prescribed in Article 185, paragraph (1), item (viii) or (ix) of the Order;
machine translation, not official
**五** 当該相続等生命保険年金が令第百八十五条第二項の規定の対象となる年金である場合には、当該相続等生命保険年金に係る権利について相続税法（昭和二十五年法律第七十三号）第二十四条（定期金に関する権利の評価）の規定により評価された額
art-86/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2/item-5
where that life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of Article 185, paragraph (2) of the Order, the amount at which the rights pertaining to that life insurance annuity acquired through inheritance, etc. have been valued pursuant to the provisions of Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act (Act No. 73 of 1950).
machine translation, not official
**第三項** 第一項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する年金又は一時金に係る同項の調書は、提出することを要しない。
art-86/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-3
In the case referred to in paragraph (1), when falling under a case set forth in one of the following items, the report referred to in that paragraph pertaining to the annuity or lump-sum payment that falls under that item is not required to be submitted:
machine translation, not official
**一** 同一人に対するその年中の令第百八十三条第一項に規定する年金（相続等生命保険年金を除く。）の支払金額が二十万円以下である場合
art-86/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-3/item-1
where the amount paid during the year to the same person as an annuity prescribed in Article 183, paragraph (1) of the Order (excluding a life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;
machine translation, not official
**二** 令第百八十三条第二項に規定する一時金又は令第三百五十一条第一項第九号に掲げる財産形成給付金、第一種財産形成基金給付金若しくは第二種財産形成基金給付金で一回に支払うべき金額が百万円以下である場合
art-86/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-3/item-2
where the amount to be paid at one time as a lump-sum payment prescribed in Article 183, paragraph (2) of the Order or as a property accumulation benefit, a Class 1 property accumulation fund benefit or a Class 2 property accumulation fund benefit set forth in Article 351, paragraph (1), item (ix) of the Order is 1,000,000 yen or less;
machine translation, not official
**三** 前号に掲げる場合のほか、その年中に支払うべき生命保険金等（相続等生命保険年金を除く。）につきすでに相続税法第五十九条第一項第一号（生命保険金等の調書の提出）の規定による調書が提出されている場合
art-86/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-3/item-3
in addition to the case set forth in the preceding item, where, for a life insurance benefit, etc. to be paid during the year (excluding a life insurance annuity acquired through inheritance, etc.), a report under Article 59, paragraph (1), item (i) (Submission of Reports on Life Insurance Benefits, etc.) of the Inheritance Tax Act has already been submitted.
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### 第八十七条（損害保険等給付の支払調書） — Payment Report on Casualty Insurance Benefits, etc.
caption: machine translation, not official
art-87 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87
**第一項** 国内において法第二百二十五条第一項第五号（損害保険等給付の支払調書）に規定する政令で定める給付（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十四号（国内源泉所得）又は第二百九条第二号（源泉徴収を要しない年金）に掲げるものに限る。以下この条において「損害保険等給付」という。）の支払をする者は、法第二百二十五条第一項第五号又は第八号の規定により、損害保険等給付の支払を受ける者の各人別に、次に掲げる事項（令第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等に基づく年金にあつては、第八号に掲げる事項を除く。）を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその損害保険等給付の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-87/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1
A person who, in Japan, pays a benefit specified by Cabinet Order prescribed in Article 225, paragraph (1), item (v) (Payment Report on Casualty Insurance Benefits, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to those set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; referred to as "casualty insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (v) or (viii) of the Act, submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity based on a casualty insurance policy, etc. prescribed in Article 184, paragraph (1) (Premiums, etc. Deductible in Calculating the Amount of Miscellaneous Income from Annuities Based on Casualty Insurance Policies, etc.) of the Order) for each person receiving payment of the casualty insurance benefit, etc., to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that casualty insurance benefit, etc.:
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**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-87/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-1
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
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**二** その年中に支払の確定した損害保険等給付の金額
art-87/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-2
the amount of the casualty insurance benefit, etc. for which payment was finalized during the year;
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**三** その年中に損害保険等給付の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその損害保険等給付とともに又はその損害保険等給付の支払の後に分配又は割戻しをするものの金額
art-87/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-3
the amount of surplus or rebate that is distributed or rebated during the year under the contract forming the basis for the payment of the casualty insurance benefit, etc., and that is distributed or rebated together with that casualty insurance benefit, etc. or after the payment of that casualty insurance benefit, etc.;
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**四** 前号の契約に係る令第百八十四条第三項第一号に掲げる金額につき同項の規定を適用しないで同条第一項第二号の規定により計算した金額又は同条第二項第二号に規定する保険料若しくは掛金の総額
art-87/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-4
the amount set forth in Article 184, paragraph (3), item (i) of the Order pertaining to the contract referred to in the preceding item, as calculated pursuant to paragraph (1), item (ii) of that Article without applying the provisions of paragraph (3) of that Article, or the total amount of the premiums or contributions prescribed in paragraph (2), item (ii) of that Article;
machine translation, not official
**五** 第二号の損害保険等給付につき源泉徴収をされる所得税の額
art-87/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-5
the amount of income tax subject to Withholding on the casualty insurance benefit, etc. set forth in item (ii);
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**六** 支払の確定した日
art-87/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-6
the date on which the payment was finalized;
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**七** 第二号の損害保険等給付の支払をする者とその支払の基礎となる契約を締結した者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-87/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-7
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the casualty insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;
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**八** 第三号の契約（団体保険に係る契約及びマンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第三号（定義）に規定する管理組合又は同条第四号に規定する管理者等を契約者とし建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第四項（定義）に規定する共有部分又は同法第六十七条第一項（団地共用部分）に規定する団地共用部分を保険の目的とする損害保険契約を除く。）の締結後に当該契約に係る契約者の変更（当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。）があつた場合には、次に掲げる事項
art-87/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8
in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance and a casualty insurance policy whose contracting party is a management association prescribed in Article 2, item (iii) (Definitions) of the Act on Advancement of Proper Condominium Management (Act No. 149 of 2000) or a manager, etc. prescribed in item (iv) of that Article and whose subject matter of insurance is the common areas prescribed in Article 2, paragraph (4) (Definitions) of the Act on Building Unit Ownership (Act No. 69 of 1962) or the common areas in a housing complex prescribed in Article 67, paragraph (1) (Common Areas in a Housing Complex) of that Act), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:
machine translation, not official
**イ** 当該契約者の変更（当該契約に係る契約者の変更を二回以上行つた場合には、その最後の契約者の変更）前の契約者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-87/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8/sub-1
the name or title and domicile or residence, or location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party under that contract has been changed two or more times, before the last change of contracting party);
machine translation, not official
**ロ** 当該契約に係る現契約者が払い込んだ保険料又は掛金の額
art-87/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8/sub-2
the amount of the premiums or contributions paid by the present contracting party under that contract;
machine translation, not official
**ハ** 当該契約に係る契約者の変更の回数
art-87/par-1/item-8/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8/sub-3
the number of changes of contracting party under that contract.
machine translation, not official
**九** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-87/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-9
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**十** その他参考となるべき事項
art-87/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-10
any other matters for reference.
machine translation, not official
**第二項** 損害保険等給付の支払をする者は、当該損害保険等給付が法第二百九条第二号に掲げる年金である場合には、当該損害保険等給付（以下この条において「相続等損害保険年金」という。）に係る前項の調書に、同項各号に掲げる事項のほか、当該相続等損害保険年金に係る次に掲げる事項を記載しなければならない。
art-87/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2
A person who pays a casualty insurance benefit, etc. must, where that casualty insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, state in the report referred to in the preceding paragraph pertaining to that casualty insurance benefit, etc. (hereinafter referred to as "non-life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that non-life insurance annuity acquired through inheritance, etc.:
machine translation, not official
**一** 支払開始日（令第百八十六条第一項第一号（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算）に規定する支払開始日をいう。）
art-87/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2/item-1
the payment commencement date (meaning the payment commencement date prescribed in Article 186, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Casualty Insurance Policies, etc. Pertaining to Inheritance, etc.) of the Order);
machine translation, not official
**二** 令第百八十六条第一項第一号の規定により当該相続等損害保険年金を令第百八十五条第一項第一号（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）に規定する確定年金とみなして計算する場合における同号イに規定する残存期間年数又は令第百八十六条第一項第二号の規定により当該相続等損害保険年金を令第百八十五条第一項第五号に規定する特定有期年金とみなして計算する場合における同号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びに同号イに規定する保証期間年数
art-87/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2/item-2
in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to Article 186, paragraph (1), item (i) of the Order, to be a fixed annuity prescribed in Article 185, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Life Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the Order and the calculation is made on that basis, the number of years of the remaining period prescribed in Article 185, paragraph (1), item (i), (a) of the Order; or in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to Article 186, paragraph (1), item (ii) of the Order, to be a specified term annuity prescribed in Article 185, paragraph (1), item (v) of the Order and the calculation is made on that basis, the age at the payment start date pertaining to the number of years of the payment period and the number of years of life expectancy at the payment commencement date prescribed in Article 185, paragraph (1), item (v) of the Order, and the number of years of the guaranteed period prescribed in item (v), (a) of that paragraph;
machine translation, not official
**三** 令第百八十六条第一項第一号に規定する支払総額又は同項第二号の規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
art-87/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2/item-3
the total payment amount prescribed in Article 186, paragraph (1), item (i) of the Order, or the estimated total payment amount that is to be the basis for calculating the amount to be included in the gross revenue pertaining to the miscellaneous income for that year pursuant to item (ii) of that paragraph;
machine translation, not official
**四** 令第百八十六条第一項第五号又は第六号に規定する割合
art-87/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2/item-4
the ratio prescribed in Article 186, paragraph (1), item (v) or (vi) of the Order;
machine translation, not official
**五** 当該相続等損害保険年金が令第百八十六条第二項の規定の対象となる年金である場合には、当該相続等損害保険年金に係る権利について相続税法第二十四条（定期金に関する権利の評価）の規定により評価された額
art-87/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2/item-5
where that non-life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of Article 186, paragraph (2) of the Order, the value assessed under Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act for the rights pertaining to that non-life insurance annuity acquired through inheritance, etc.
machine translation, not official
**第三項** 第一項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する年金又は満期返戻金等（令第百八十四条第四項に規定する満期返戻金等をいう。第二号において同じ。）に係る同項の調書は、提出することを要しない。
art-87/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-3
In the case referred to in paragraph (1), where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the annuity or maturity refund, etc. (meaning the maturity refund, etc. prescribed in Article 184, paragraph (4) of the Order; the same applies in item (ii)) that falls under the provisions of the relevant item.
machine translation, not official
**一** 同一人に対するその年中の令第百八十四条第一項に規定する年金（相続等損害保険年金を除く。）の支払金額が二十万円以下である場合
art-87/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-3/item-1
where the amount paid to the same person during the year as an annuity prescribed in Article 184, paragraph (1) of the Order (excluding a non-life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;
machine translation, not official
**二** 同一人に対するその年中の満期返戻金等の支払金額が百万円以下である場合
art-87/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-3/item-2
where the amount paid to the same person during the year as a maturity refund, etc. is 1,000,000 yen or less.
machine translation, not official
### 第八十八条（保険等代理報酬の支払調書） — Payment Report on Insurance Agency Fees, etc.
caption: machine translation, not official
art-88 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88
**第一項** 生命保険契約（法第二百二十五条第一項第四号（支払調書）に規定する生命保険契約をいう。）、損害保険契約（同項第五号に規定する損害保険契約をいう。）その他これらに類する共済に係る契約の締結の代理をする居住者又は内国法人に対し国内においてその報酬の支払をする者は、同項第六号の規定により、その報酬の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその報酬の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-88/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-1
A person who pays, in Japan, remuneration to a Resident or Domestic Corporation that acts as an agent for the conclusion of a life insurance policy (meaning a life insurance policy prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the Act), a casualty insurance policy (meaning a casualty insurance policy prescribed in item (v) of that paragraph), or another contract of mutual aid similar to these must, pursuant to Article 225, paragraph (1), item (vi) of the Act, submit a report stating the following matters, for each person receiving the payment of that remuneration, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that remuneration:
machine translation, not official
**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-88/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
machine translation, not official
**二** その年中に支払の確定した報酬の金額
art-88/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-1/item-2
the amount of remuneration for which payment was finalized during the year;
machine translation, not official
**三** その報酬の金額の計算の基礎
art-88/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-1/item-3
the basis for calculating that amount of remuneration;
machine translation, not official
**四** その他参考となるべき事項
art-88/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 前項の場合において、同一人に対するその年中の同項に規定する報酬の支払金額が二十万円以下であるときは、その報酬に係る同項の調書は、提出することを要しない。
art-88/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-2
In the case referred to in the preceding paragraph, where the amount of the remuneration prescribed in that paragraph paid to the same person during the year is 200,000 yen or less, the report referred to in that paragraph need not be submitted for that remuneration.
machine translation, not official
### 第八十九条（非居住者等の所得の支払調書） — Payment Report on Income of Nonresidents, etc.
caption: machine translation, not official
art-89 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89
**第一項** 非居住者又は外国法人に対し国内において法第百六十一条第一項第四号（国内源泉所得）に掲げる利益（以下この条において「組合契約に基づく利益」という。）の支払をする者は、法第二百二十五条第一項第八号（非居住者等の所得の支払調書）の規定により、組合契約に基づく利益の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその組合契約に基づく利益の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-89/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1
A person who pays, in Japan, to a Nonresident or Foreign Corporation, profit set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income) of the Act (hereinafter referred to as "profit under a partnership contract" in this Article) must, pursuant to Article 225, paragraph (1), item (viii) (Payment Reports on Income of Nonresidents, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of the profit under a partnership contract, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for the profit under a partnership contract:
machine translation, not official
**一** その支払を受ける者の氏名又は名称及び居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号及び次項第一号において同じ。）又は本店若しくは主たる事務所の所在地（国内事務所等（国内にある事務所、事業所その他これらに準ずるものをいう。以下この項及び次条第二項において同じ。）を有するものにあつては、その所得税又は法人税の納税地にある国内事務所等の名称及び所在地を含む。以下この号及び次項第一号において同じ。）（個人番号又は法人番号を有する者にあつては、氏名又は名称、居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号）
art-89/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-1
the name or title and residence (for a person who has no residence in Japan, the person's domicile outside Japan; the same applies hereinafter in this item and paragraph (2), item (i)) or location of the head office or principal office (for a person having a domestic office or similar place (meaning an office, place of business or other equivalent place located in Japan; the same applies hereinafter in this paragraph and Article 90, paragraph (2)), including the name and location of the domestic office or similar place located at the place for payment of the income tax or corporation tax of that person; the same applies hereinafter in this item and paragraph (2), item (i)) (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
machine translation, not official
**二** その支払の確定した組合契約に基づく利益の額
art-89/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-2
the amount of the profit under a partnership contract for which payment was finalized;
machine translation, not official
**三** 前号の組合契約に基づく利益につき源泉徴収をされる所得税の額
art-89/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-3
the amount of income tax subject to Withholding on the profit under a partnership contract referred to in the preceding item;
machine translation, not official
**四** 第二号の組合契約に基づく利益の額の計算の基礎
art-89/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-4
the basis for calculating the amount of the profit under a partnership contract referred to in item (ii);
machine translation, not official
**五** 第二号の組合契約に基づく利益に係る計算期間（法第二百十二条第五項（源泉徴収義務）に規定する計算期間をいう。）及びその支払の確定した日
art-89/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-5
the calculation period (meaning the calculation period prescribed in Article 212, paragraph (5) (Obligation to Withhold Taxes) of the Act) for the profit under a partnership contract referred to in item (ii), and the date on which payment was finalized;
machine translation, not official
**六** 第二号の組合契約に基づく利益に係る法第百六十一条第一項第四号に規定する組合契約による組合（これに類するものを含む。）の名称及び国内事務所等（当該国内事務所等が二以上ある場合には、そのうち主たるものとする。）の所在地（当該組合の主たる事務所が国外にある場合には、国外にある主たる事務所の所在地を含む。）
art-89/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-6
the name of the partnership (including similar entities) under the partnership contract prescribed in Article 161, paragraph (1), item (iv) of the Act pertaining to the profit under a partnership contract referred to in item (ii), and the location of its domestic office or similar place (where there are two or more such domestic offices or similar places, the principal one) (where the principal office of that partnership is located outside Japan, including the location of the principal office located outside Japan);
machine translation, not official
**七** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-89/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-7
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**八** その他参考となるべき事項
art-89/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-8
any other matters for reference.
machine translation, not official
**第二項** 非居住者又は外国法人に対し国内において法第百六十一条第一項第六号、第七号又は第十号から第十三号までに掲げるもの（以下この条において「国内源泉所得」という。）の支払をする者は、法第二百二十五条第一項第八号の規定により、その国内源泉所得の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその国内源泉所得の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-89/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2
A person who pays, in Japan, to a Nonresident or Foreign Corporation, any of the items set forth in Article 161, paragraph (1), item (vi), item (vii) or items (x) through (xiii) of the Act (hereinafter referred to as "domestic source income" in this Article) must, pursuant to Article 225, paragraph (1), item (viii) of the Act, submit a report stating the following matters, for each person receiving the payment of that domestic source income, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that domestic source income:
machine translation, not official
**一** その支払を受ける者の氏名又は名称及び居所又は本店若しくは主たる事務所の所在地（個人番号又は法人番号を有する者にあつては、氏名又は名称、居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号）
art-89/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-1
the name or title and residence or location of the head office or principal office of the person receiving the payment (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
machine translation, not official
**二** その年中に支払の確定した国内源泉所得の金額
art-89/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-2
the amount of domestic source income for which payment was finalized during the year;
machine translation, not official
**三** 前号の国内源泉所得の金額の計算の基礎
art-89/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-3
the basis for calculating the amount of the domestic source income referred to in the preceding item;
machine translation, not official
**四** その支払を受ける者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-89/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-4
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**五** その他参考となるべき事項
art-89/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-5
any other matters for reference.
machine translation, not official
**第三項** 第一項の場合において、同一人に対する組合契約に基づく利益で一回に支払うべき金額が三万円以下であるときは、その組合契約に基づく利益に係る同項の調書は、提出することを要しない。
art-89/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-3
In the case referred to in paragraph (1), where the amount to be paid at one time as profit under a partnership contract to the same person is 30,000 yen or less, the report referred to in that paragraph need not be submitted for that profit under a partnership contract.
machine translation, not official
**第四項** 第二項の場合において、同一人に対するその年中の国内源泉所得の支払金額が五十万円以下であるときは、その国内源泉所得に係る同項の調書は、提出することを要しない。
art-89/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-4
In the case referred to in paragraph (2), where the amount of domestic source income paid to the same person during the year is 500,000 yen or less, the report referred to in that paragraph need not be submitted for that domestic source income.
machine translation, not official
### 第九十条（不動産所得等の支払調書） — Payment Report on Real Property Income, etc.
caption: machine translation, not official
art-90 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90
**第一項** 居住者又は内国法人に対し国内において法第二百二十五条第一項第九号（不動産所得等の支払調書）に規定する対価又は手数料の支払をする法人又は同号に規定する不動産業者である個人は、同号の規定により、その対価（その支払を受ける者が内国法人である場合には、同号に規定する不動産等の譲渡に係る対価及び地上権、当該不動産等の賃借権その他土地の上に存する権利の設定による対価に限る。）又は手数料の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその対価又は手数料の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1
A corporation, or an individual who is a real estate broker prescribed in Article 225, paragraph (1), item (ix) (Payment Reports on Real Property Income, etc.) of the Act, that pays, in Japan, to a Resident or Domestic Corporation, consideration or fees prescribed in that item must, pursuant to that item, submit a report stating the following matters, for each person receiving the payment of that consideration (where the person receiving the payment is a Domestic Corporation, limited to consideration for the transfer of real estate and other such property prescribed in that item and consideration for the establishment of a superficies, a leasehold right in that real estate and other such property, or another right existing on land) or fees, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that consideration or fees:
machine translation, not official
**一** その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
art-90/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
machine translation, not official
**二** その年中に支払の確定した対価又は手数料の金額
art-90/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1/item-2
the amount of consideration or fees for which payment was finalized during the year;
machine translation, not official
**三** 前号の対価又は手数料の金額の計算の基礎
art-90/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1/item-3
the basis for calculating the amount of the consideration or fees referred to in the preceding item;
machine translation, not official
**四** その他参考となるべき事項
art-90/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 非居住者又は外国法人に対し国内において法第二百二十五条第一項第九号に規定する不動産等の譲渡に係る対価（法第百六十一条第一項第五号（国内源泉所得）に掲げる対価に該当するものに限る。以下この項において同じ。）の支払をする法人又は法第二百二十五条第一項第九号に規定する不動産業者である個人は、同号の規定により、その対価の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその対価の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2
A corporation, or an individual who is a real estate broker prescribed in Article 225, paragraph (1), item (ix) of the Act, that pays, in Japan, to a Nonresident or Foreign Corporation, consideration for the transfer of real estate and other such property prescribed in Article 225, paragraph (1), item (ix) of the Act (limited to that which falls under the consideration set forth in Article 161, paragraph (1), item (v) (Domestic Source Income) of the Act; the same applies hereinafter in this paragraph) must, pursuant to Article 225, paragraph (1), item (ix) of the Act, submit a report stating the following matters, for each person receiving the payment of that consideration, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that consideration:
machine translation, not official
**一** その支払を受ける者の氏名又は名称及び居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号において同じ。）又は本店若しくは主たる事務所の所在地（国内事務所等を有するものにあつては、その所得税又は法人税の納税地にある国内事務所等の名称及び所在地を含む。以下この号において同じ。）（個人番号又は法人番号を有する者にあつては、氏名又は名称、居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号）
art-90/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-1
the name or title and residence (for a person who has no residence in Japan, the person's domicile outside Japan; the same applies hereinafter in this item) or location of the head office or principal office (for a person having a domestic office or similar place, including the name and location of the domestic office or similar place located at the place for payment of the income tax or corporation tax of that person; the same applies hereinafter in this item) of the person receiving the payment (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
machine translation, not official
**二** その年中に支払の確定した対価の額
art-90/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-2
the amount of consideration for which payment was finalized during the year;
machine translation, not official
**三** 前号の対価につき源泉徴収をされる所得税の額
art-90/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-3
the amount of income tax subject to Withholding on the consideration referred to in the preceding item;
machine translation, not official
**四** 第二号の対価の額の計算の基礎
art-90/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-4
the basis for calculating the amount of the consideration referred to in item (ii);
machine translation, not official
**五** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-5
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**六** その他参考となるべき事項
art-90/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-6
any other matters for reference.
machine translation, not official
**第三項** 前二項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する対価又は手数料に係る前二項の調書は、提出することを要しない。
art-90/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-3
In the cases referred to in the preceding two paragraphs, where any of the cases set forth in the following items applies, the report referred to in the preceding two paragraphs need not be submitted for the consideration or fees that fall under the provisions of the relevant item.
machine translation, not official
**一** 同一人に対するその年中の前二項の不動産等の譲渡に係る対価の支払金額が百万円以下である場合
art-90/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-3/item-1
where the amount of consideration for the transfer of real estate and other such property referred to in the preceding two paragraphs paid to the same person during the year is 1,000,000 yen or less;
machine translation, not official
**二** 同一人に対するその年中の第一項の対価（前号に規定する対価を除く。）又は手数料の支払金額が十五万円以下である場合
art-90/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-3/item-2
where the amount of the consideration referred to in paragraph (1) (excluding the consideration prescribed in the preceding item) or fees paid to the same person during the year is 150,000 yen or less.
machine translation, not official
### 第九十条の二（株式等の譲渡の対価等の支払調書） — Payment Report on Consideration, etc. for the Transfer of Shares, etc.
caption: machine translation, not official
art-90-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2
**第一項** 居住者又は恒久的施設を有する非居住者に対し、国内において法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等（以下この条において「株式等」という。）の譲渡の対価（法第二百二十四条の三第一項に規定する対価をいう。以下この条において同じ。）の支払をする法第二百二十四条の三第一項各号に掲げる者又は同条第四項に規定する償還金等（以下この条において「償還金等」という。）の交付をする者は、法第二百二十五条第一項第十号（株式等の譲渡の対価等の支払調書）の規定により、その対価の支払又は償還金等の交付を受ける者の各人別に、次の各号に掲げる支払又は交付の区分に応じ当該各号に定める事項を記載した調書を、その支払又は交付をする者の事務所、事業所その他これらに準ずるものでその対価の支払事務又は償還金等の交付事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1
A person set forth in the items of Article 224-3, paragraph (1) of the Act who pays, in Japan, to a Resident or a Nonresident having a permanent establishment, the consideration (meaning the consideration prescribed in that paragraph; the same applies hereinafter in this Article) for the transfer of shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the Act (hereinafter referred to as "shares, etc." in this Article), or a person who delivers 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 Article), must, pursuant to Article 225, paragraph (1), item (x) (Payment Reports on Consideration, etc. for the Transfer of Shares, etc.) of the Act, for each person receiving the payment of that consideration or delivery of redemption money or a similar asset, according to the category of payment or delivery set forth in the following items, submit a report stating the matters specified in each of those items to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment or delivery that handles the payment affairs for that consideration or the delivery affairs for redemption money or a similar asset:
machine translation, not official
**一** 株式等の譲渡の対価の支払 次に掲げる事項
art-90-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1
in the case of payment of consideration for the transfer of shares, etc., the following matters:
machine translation, not official
**イ** その支払を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
art-90-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1/sub-1
the name, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan); the same applies hereinafter in this item) and individual number of the person receiving the payment (for a person who has no individual number, the name and domicile);
machine translation, not official
**ロ** その年中に支払の確定した株式等の譲渡の対価の額、その支払の確定した日及び譲渡があつた旨
art-90-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1/sub-2
the amount of consideration for the transfer of shares, etc. for which payment was finalized during the year, the date on which payment was finalized, and the fact that a transfer took place;
machine translation, not official
**ハ** ロの株式等の銘柄別の数（社債的受益権及び公社債にあつては、額面金額）
art-90-2/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1/sub-3
the number of the shares, etc. in (b) by issue (in the case of bond-type beneficial interests and public and corporate bonds, the face value);
machine translation, not official
**ニ** 株式等の法第二百二十四条の三第二項各号に規定する区分
art-90-2/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1/sub-4
the category of the shares, etc. prescribed in the items of Article 224-3, paragraph (2) of the Act;
machine translation, not official
**ホ** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-90-2/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1/sub-5
if the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes (Tax Agent) is identified, the name or title of that tax agent, and the domicile or residence, or the location of the head office or principal office;
machine translation, not official
**ヘ** その他参考となるべき事項
art-90-2/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1/sub-6
any other matters for reference.
machine translation, not official
**二** 償還金等の交付 次に掲げる事項
art-90-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2
Delivery of redemption money or a similar asset: the following matters
machine translation, not official
**イ** その交付を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の二十八（償還金等の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条に規定する場所。以下この号及び次項第一号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
art-90-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2/sub-1
the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 as applied mutatis mutandis pursuant to Article 81-28 (Place of Residence, etc. to Be Notified Where a Person Receiving Redemption Money or a Similar Asset Has No Domicile in Japan); hereinafter the same in this item and in item (i) of the following paragraph) and individual number of the person receiving the delivery (for a person who has no individual number, the name and domicile);
machine translation, not official
**ロ** その年中に交付の確定した償還金等の額、その交付の確定した日及び当該償還金等の交付の基因となつた事由
art-90-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2/sub-2
the amount of the redemption money or a similar asset the delivery of which was finalized during the year, the date on which the delivery was finalized, and the grounds that gave rise to the delivery of that redemption money or a similar asset;
machine translation, not official
**ハ** ロの償還金等につき源泉徴収をされる所得税の額
art-90-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2/sub-3
the amount of income tax subject to Withholding on the redemption money or a similar asset in (b);
machine translation, not official
**ニ** その交付の基因となつた公社債等（投資信託若しくは特定受益証券発行信託の受益権、社債的受益権、公社債又は法第二百二十四条の三第四項第四号に規定する分離利子公社債をいう。）の種類別及び名称又は銘柄別の数（社債的受益権及び公社債にあつては、額面金額）
art-90-2/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2/sub-4
the number, by type and by name or issue, of the public and corporate bonds or similar interests (meaning beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, bond-type beneficial interests, public and corporate bonds, or separated-interest public and corporate bonds prescribed in Article 224-3, paragraph (4), item (iv) of the Act) that gave rise to the delivery (in the case of bond-type beneficial interests and public and corporate bonds, the face value);
machine translation, not official
**ホ** その交付を受ける者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-90-2/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2/sub-5
if the tax agent notified by the person receiving the delivery pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name or title of that tax agent, and the domicile or residence, or the location of the head office or principal office;
machine translation, not official
**ヘ** その他参考となるべき事項
art-90-2/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2/sub-6
any other matters for reference.
machine translation, not official
**第二項** 法第二百二十五条第一項第十一号に規定する非居住者、内国法人又は外国法人に対し、国内において令第三百五十二条の二第二項各号（償還金等の支払調書の提出範囲）に掲げる公社債の償還金等（以下この項において「割引債の償還金等」という。）の交付をする者は、法第二百二十五条第一項第十一号の規定により、その割引債の償還金等の交付を受ける者の各人別に、次に掲げる事項を記載した調書を、その交付をする者の事務所、事業所その他これらに準ずるものでその割引債の償還金等の交付事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2
A person who, in Japan, delivers redemption money or a similar asset of public and corporate bonds set forth in the items of Article 352-2, paragraph (2) of the Order (Scope of Submission of Payment Reports on Redemption Money or a Similar Asset) (hereinafter in this paragraph referred to as "redemption money or a similar asset of a discount bond") to a Nonresident, Domestic Corporation or Foreign Corporation prescribed in Article 225, paragraph (1), item (xi) of the Act must, pursuant to Article 225, paragraph (1), item (xi) of the Act, submit a report stating the following matters, for each person receiving the delivery of that redemption money or a similar asset of a discount bond, to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the delivery that handles the delivery of the redemption money or a similar asset of a discount bond.
machine translation, not official
**一** その交付を受ける者の氏名又は名称、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にあつては、氏名又は名称及び住所）
art-90-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-1
the name or title, domicile, and individual number or corporate number of the person receiving the delivery (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
machine translation, not official
**二** その年中に交付の確定した割引債の償還金等の額、その交付の確定した日及び当該割引債の償還金等の交付の基因となつた事由
art-90-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-2
the amount of the redemption money or a similar asset of a discount bond the delivery of which was finalized during the year, the date on which the delivery was finalized, and the grounds that gave rise to the delivery of that redemption money or a similar asset of a discount bond;
machine translation, not official
**三** 前号の割引債の償還金等につき源泉徴収をされる所得税の額
art-90-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-3
the amount of income tax subject to Withholding on the redemption money or a similar asset of a discount bond in the preceding item;
machine translation, not official
**四** その交付の基因となつた割引債の償還金等の種類別及び銘柄別の額面金額
art-90-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-4
the face value, by type and by issue, of the redemption money or a similar asset of a discount bond that gave rise to the delivery;
machine translation, not official
**五** その交付を受ける者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-90-2/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-5
if the tax agent notified by the person receiving the delivery pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name or title of that tax agent, and the domicile or residence, or the location of the head office or principal office;
machine translation, not official
**六** その他参考となるべき事項
art-90-2/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-6
any other matters for reference.
machine translation, not official
**第三項** 令第三百五十二条の二第二項第四号に規定する財務省令で定める金額は、次の各号に掲げる公社債の区分に応じ当該各号に定める金額とする。
art-90-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3
The amount specified by Ministry of Finance Order as prescribed in Article 352-2, paragraph (2), item (iv) of the Order is the amount specified in each of the following items for the category of public and corporate bond set forth in that item.
machine translation, not official
**一** 発行価額を競争に付して行われる入札の方法により発行された公社債（その募入の決定を受けた各申込みの応募価格（以下この号において「募入決定応募価格」という。）により発行されるものに限る。以下この号において「価額入札公社債」という。）又は当該価額入札公社債と同一の発行条件（その公社債の名称及び記号又は番号、利率、利子の支払期並びに償還期限をいう。次号において同じ。）で発行された公社債 国債の発行等に関する省令（昭和五十七年大蔵省令第三十号）第五条第八項第三号（入札発行）の規定に基づき計算した当該価額入札公社債の入札に係る募入決定応募価格を額面金額により加重平均して得られる価額その他これに準ずる方法により計算した価額で、その価額入札公社債を発行した者が公表しているもの
art-90-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3/item-1
A public and corporate bond issued by a method of bidding in which the issue price is put to competition (limited to one issued at the accepted bid price of each application for which acceptance was decided (hereinafter in this item referred to as the "accepted bid price"); hereinafter in this item referred to as a "price-auctioned bond"), or a public and corporate bond issued on the same terms of issue (meaning the name and code or number, interest rate, interest payment dates and redemption deadline of the public and corporate bond; the same applies in the following item) as that price-auctioned bond: the price obtained by taking the weighted average, by face value, of the accepted bid prices relating to the bidding for that price-auctioned bond, calculated pursuant to Article 5, paragraph (8), item (iii) (Issuance by Bidding) of the Ministerial Order on Issuance of Government Bonds, etc. (Ministry of Finance Order No. 30 of 1982), or any other price calculated by a method equivalent thereto, which has been announced by the person who issued the price-auctioned bond;
machine translation, not official
**二** 前号に掲げる公社債以外の公社債（以下この号において「非価額入札公社債」という。）又は当該非価額入札公社債と同一の発行条件で発行された公社債 当該非価額入札公社債の発行価額
art-90-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3/item-2
A public and corporate bond other than those set forth in the preceding item (hereinafter in this item referred to as a "bond not issued by price bidding"), or a public and corporate bond issued on the same terms of issue as that bond not issued by price bidding: the issue price of that bond not issued by price bidding.
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**第四項** 令第三百五十二条の二第二項第四号に規定する財務省令で定める割合は、百分の九十とする。
art-90-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-4
The ratio specified by Ministry of Finance Order as prescribed in Article 352-2, paragraph (2), item (iv) of the Order is 90 percent.
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### 第九十条の三（交付金銭等の支払調書） — Payment Reports on Delivered Money, etc.
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art-90-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3
**第一項** 居住者又は恒久的施設を有する非居住者に対し国内において法第二百二十四条の三第三項（交付金銭等の受領者の告知）に規定する金銭等（以下この条において「交付金銭等」という。）の交付をする者は、法第二百二十五条第一項第十号（交付金銭等の支払調書）の規定により、その交付の基因となつた事由ごとに、その交付金銭等の交付を受ける者の各人別に、次に掲げる事項を記載した調書を、その交付をする者の事務所、事業所その他これらに準ずるものでその交付金銭等の交付事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1
A person who, in Japan, delivers money, etc. prescribed in Article 224-3, paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of the Act (hereinafter in this Article referred to as "delivered money, etc.") to a Resident or a Nonresident having a permanent establishment must, pursuant to Article 225, paragraph (1), item (x) (Payment Reports on Delivered Money, etc.) of the Act, submit a report stating the following matters, for each ground that gave rise to the delivery and for each person receiving the delivery of that delivered money, etc., to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the delivery that handles the delivery of the delivered money, etc.
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**一** その交付を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の二十四（交付金銭等の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
art-90-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-1
the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-24 (Place of Residence, etc. to Be Notified Where a Person Receiving Delivered Money, etc. Has No Domicile in Japan); hereinafter the same in this item) and individual number of the person receiving the delivery (for a person who has no individual number, the name and domicile);
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**二** その交付をする金銭の額、金銭以外の資産の価額、これらの合計額及び当該合計額のうち交付金銭等の額並びにその交付の確定した日（無記名の株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この項において同じ。）に係る交付金銭等については、その交付をした日）
art-90-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-2
the amount of money delivered, the value of assets other than money, the total amount of these, the amount of delivered money, etc. out of that total amount, and the date on which the delivery was finalized (for delivered money, etc. relating to bearer shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same in this paragraph), the date on which the delivery was made);
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**三** その交付の基因となつた株式又は出資の種類別の数又は金額
art-90-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-3
the number or amount, by type, of the shares or capital contributions that gave rise to the delivery;
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**四** 無記名の株式について、法第二百二十四条の三第三項に規定する交付を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名及び住所又は居所
art-90-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-4
in the case of bearer shares, where the person who received the delivery prescribed in Article 224-3, paragraph (3) of the Act differs from the owner of the principal, the name and domicile or residence of the owner of the principal;
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**五** その交付を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-5
if the tax agent notified by the person receiving the delivery pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**六** その他参考となるべき事項
art-90-3/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-6
any other matters for reference.
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**第二項** 前項の交付をする者が、その交付をした法第二十五条第一項（配当等とみなす金額）に規定する金銭その他の資産に係る金銭の額及び金銭以外の資産の価額の合計額のうち同項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる金額の支払に関する第八十三条第一項第三号（配当等の支払調書）の規定による調書を提出したときは、当該金銭その他の資産に係る交付金銭等の交付に関する前項の調書の提出をしたものとみなす。
art-90-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-2
Where the person making the delivery under the preceding paragraph has submitted a report under Article 83, paragraph (1), item (iii) (Payment Reports on Dividends and Similar Income) concerning the payment of the amount deemed pursuant to Article 25, paragraph (1) of the Act to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, out of the total amount of the amount of money and the value of assets other than money relating to the money or other assets prescribed in Article 25, paragraph (1) (Amounts Deemed to Be Dividends and Similar Income) of the Act that the person delivered, the person is deemed to have submitted the report under the preceding paragraph concerning the delivery of the delivered money, etc. relating to that money or other assets.
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### 第九十条の四（信託受益権の譲渡の対価の支払調書） — Payment Reports on Consideration for Transferring a Beneficial Interest in a Trust
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art-90-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4
**第一項** 居住者又は恒久的施設を有する非居住者に対し国内において法第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権（以下この条において「信託受益権」という。）の譲渡の対価（法第二百二十四条の四に規定する対価をいう。以下この条において同じ。）の支払をする法第二百二十四条の四各号に掲げる者は、法第二百二十五条第一項第十二号（支払調書及び支払通知書）の規定により、その対価の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその対価の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1
A person set forth in the items of Article 224-4 of the Act who, in Japan, pays consideration for transferring a beneficial interest in a trust prescribed in Article 224-4 (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Act (hereinafter in this Article referred to as a "beneficial interest in a trust") (meaning the consideration prescribed in Article 224-4 of the Act; the same applies hereinafter in this Article) to a Resident or a Nonresident having a permanent establishment must, pursuant to Article 225, paragraph (1), item (xii) (Payment Reports and Notices of Payment) of the Act, submit a report stating the following matters, for each person receiving the payment of that consideration, to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the payment that handles the payment of that consideration.
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**一** その支払を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の三十二（信託受益権の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
art-90-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-1
the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-32 (Place of Residence, etc. to Be Notified Where a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust Has No Domicile in Japan); hereinafter the same in this item) and individual number of the person receiving the payment (for a person who has no individual number, the name and domicile);
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**二** その年中に支払の確定した信託受益権の譲渡の対価の額及びその確定した日
art-90-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-2
the amount of the consideration for transferring a beneficial interest in a trust the payment of which was finalized during the year, and the date on which it was finalized;
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**三** 前号の信託受益権の内容
art-90-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-3
the particulars of the beneficial interest in a trust in the preceding item;
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**四** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-4
if the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**五** その他参考となるべき事項
art-90-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-5
any other matters for reference.
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**第二項** 前項の場合において、同一人に対するその年中の信託受益権の譲渡の対価の支払金額が百万円以下であるときは、その信託受益権の譲渡の対価に係る同項の調書は、提出することを要しない。
art-90-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-2
In the case referred to in the preceding paragraph, where the amount of payment of consideration for transferring a beneficial interest in a trust to the same person during the year is 1,000,000 yen or less, the report under that paragraph concerning that consideration for transferring a beneficial interest in a trust need not be submitted.
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### 第九十条の五（先物取引に関する支払調書） — Payment Reports on Futures Transactions
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art-90-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5
**第一項** 居住者又は恒久的施設を有する非居住者が国内において行つた法第二百二十四条の五第二項（先物取引の差金等決済をする者の告知）に規定する差金等決済（以下この条において「差金等決済」という。）に係る同項に規定する先物取引（以下この条において「先物取引」という。）の法第二百二十四条の五第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「商品先物取引業者等」という。）は、法第二百二十五条第一項第十三号（支払調書及び支払通知書）の規定により、その先物取引の差金等決済をする者の各人別に、次の各号に掲げる先物取引の区分に応じ当該各号に定める事項を記載した調書を、当該商品先物取引業者等の所在地の所轄税務署長に提出しなければならない。
art-90-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1
A person specified in the items of Article 224-5, paragraph (1) of the Act in accordance with the category of cases set forth in those items (hereinafter in this Article referred to as a "futures commission merchant or similar party"), in respect of a futures transaction prescribed in Article 224-5, paragraph (2) (Notice by a Person Settling a Futures Contract) of the Act (hereinafter in this Article referred to as a "futures transaction") relating to cash settlement, etc. prescribed in that paragraph (hereinafter in this Article referred to as "cash settlement, etc.") conducted in Japan by a Resident or a Nonresident having a permanent establishment, must, pursuant to Article 225, paragraph (1), item (xiii) (Payment Reports and Notices of Payment) of the Act, submit, for each person who performs the cash settlement, etc. of that futures transaction, a report stating the matters specified in each of the following items in accordance with the category of futures transaction set forth in that item, to the district director having jurisdiction over the location of that futures commission merchant or similar party.
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**一** 商品先物取引等（法第二百二十四条の五第一項第一号に規定する商品先物取引若しくは外国商品市場取引又は同項第三号に規定する店頭商品デリバティブ取引をいう。以下この号において同じ。） 次に掲げる事項
art-90-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1
Commodity futures transactions, etc. (meaning commodity futures transactions or foreign commodity market transactions prescribed in Article 224-5, paragraph (1), item (i) of the Act, or over-the-counter commodity derivatives transactions prescribed in item (iii) of that paragraph; hereinafter the same in this item): the following matters
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**イ** その商品先物取引等の差金等決済をした者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の三十六第一項（先物取引の差金等決済をする者の告知）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この条において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所。以下この条において同じ。）
art-90-5/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1/sub-1
the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-36, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract); hereinafter the same in this Article) and individual number of the person who performed the cash settlement, etc. of those commodity futures transactions, etc. (for a person who has no individual number, the name and domicile; hereinafter the same in this Article);
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**ロ** その年中に差金等決済により成立した商品先物取引等の種類、数量及び対価の額又は商品先物取引法（昭和二十五年法律第二百三十九号）第二百二十条第一項（取引の成立の通知）の約定価格等
art-90-5/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1/sub-2
the type, quantity and amount of consideration of the commodity futures transactions, etc. concluded through cash settlement, etc. during the year, or the contract price, etc. under Article 220, paragraph (1) (Notice of Conclusion of Transaction) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950);
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**ハ** その商品先物取引等の差金等決済の方法及びその差金等決済をした日
art-90-5/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1/sub-3
the method of the cash settlement, etc. of those commodity futures transactions, etc. and the date of that cash settlement, etc.;
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**ニ** その年中に商品先物取引等の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等（商品先物取引法施行規則（平成十七年農林水産省・経済産業省令第三号）第百条の五（顧客が支払うべき対価に関する事項）に規定する手数料等をいう。）の額の合計額
art-90-5/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1/sub-4
the total amount of the amount of profit or loss finalized by performing cash settlement, etc. of commodity futures transactions, etc. during the year and the amount of the fees, etc. for the transactions relating to that cash settlement, etc. (meaning the fees, etc. prescribed in Article 100-5 (Matters Concerning Consideration to Be Paid by the Customer) of the Regulation for Enforcement of the Commodity Derivatives Transaction Act (Order of the Ministry of Agriculture, Forestry and Fisheries and the Ministry of Economy, Trade and Industry No. 3 of 2005));
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**ホ** その商品先物取引等の差金等決済をした者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-5/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1/sub-5
if the tax agent notified by the person who performed the cash settlement, etc. of those commodity futures transactions, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**ヘ** その他参考となるべき事項
art-90-5/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1/sub-6
any other matters for reference.
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**二** 市場デリバティブ取引等（法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）若しくは外国市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）又は同項第六号に規定する店頭デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）をいう。以下この号において同じ。） 次に掲げる事項
art-90-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2
Market derivatives transactions, etc. (meaning market derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) or foreign market derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) prescribed in Article 224-5, paragraph (1), item (iv) of the Act, or over-the-counter derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) prescribed in item (vi) of that paragraph; hereinafter the same in this item): the following matters
machine translation, not official
**イ** その市場デリバティブ取引等の差金等決済をした者の氏名、住所及び個人番号
art-90-5/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2/sub-1
the name, domicile and individual number of the person who performed the cash settlement, etc. of those market derivatives transactions, etc.;
machine translation, not official
**ロ** その年中に差金等決済により成立した市場デリバティブ取引等の種類、数量及び対価の額又は約定数値（金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）第百条第一項第五号（有価証券の売買その他の取引又はデリバティブ取引等に係る契約締結時等交付書面の共通記載事項）に掲げる対価の額又は約定数値をいう。第四号ロにおいて同じ。）
art-90-5/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2/sub-2
the type, quantity and amount of consideration or contract figure of the market derivatives transactions, etc. concluded through cash settlement, etc. during the year (meaning the amount of consideration or contract figure set forth in Article 100, paragraph (1), item (v) (Common Matters to Be Stated in Documents to Be Delivered at the Time of Concluding a Contract, etc. Relating to the Sale and Purchase of Securities and Other Transactions or Derivatives Transactions, etc.) of the Cabinet Office Order on Financial Instruments Business, etc. (Cabinet Office Order No. 52 of 2007); the same applies in item (iv), (b));
machine translation, not official
**ハ** その市場デリバティブ取引等の差金等決済の方法及びその差金等決済をした日
art-90-5/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2/sub-3
the method of the cash settlement, etc. of those market derivatives transactions, etc. and the date of that cash settlement, etc.;
machine translation, not official
**ニ** その年中に市場デリバティブ取引等の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等（金融商品取引業等に関する内閣府令第七十四条第一項（顧客が支払うべき対価に関する事項）に規定する手数料等をいう。次号ニ及び第四号ニにおいて同じ。）の額の合計額
art-90-5/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2/sub-4
the total amount of the amount of profit or loss finalized by performing cash settlement, etc. of market derivatives transactions, etc. during the year and the amount of the fees, etc. for the transactions relating to that cash settlement, etc. (meaning the fees, etc. prescribed in Article 74, paragraph (1) (Matters Concerning Consideration to Be Paid by the Customer) of the Cabinet Office Order on Financial Instruments Business, etc.; the same applies in (d) of the following item and in item (iv), (d));
machine translation, not official
**ホ** その市場デリバティブ取引等の差金等決済をした者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-5/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2/sub-5
if the tax agent notified by the person who performed the cash settlement, etc. of those market derivatives transactions, etc. pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
machine translation, not official
**ヘ** その他参考となるべき事項
art-90-5/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2/sub-6
any other matters for reference.
machine translation, not official
**三** 暗号資産デリバティブ取引（法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引のうち金融商品取引法第二条第二十四項第三号の二（定義）に掲げる暗号等資産若しくは同法第二十九条の二第一項第九号（登録の申請）に規定する金融指標に係るもの若しくは外国市場デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るもの又は法第二百二十四条の五第一項第六号に規定する店頭デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るものをいう。以下この号において同じ。） 次に掲げる事項
art-90-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3
Crypto-asset derivative transactions (meaning, among the market derivatives transactions prescribed in Article 224-5, paragraph (1), item (iv) of the Act, those relating to the crypto-assets, etc. set forth in Article 2, paragraph (24), item (iii)-2 (Definitions) of the Financial Instruments and Exchange Act or the financial indicators prescribed in Article 29-2, paragraph (1), item (ix) (Application for Registration) of that Act, or, among foreign market derivatives transactions, those relating to those crypto-assets, etc. or those financial indicators, or, among the over-the-counter derivatives transactions prescribed in Article 224-5, paragraph (1), item (vi) of the Act, those relating to those crypto-assets, etc. or those financial indicators; hereinafter the same in this item): the following matters
machine translation, not official
**イ** その暗号資産デリバティブ取引の差金等決済をした者の氏名、住所及び個人番号
art-90-5/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3/sub-1
the name, domicile and individual number of the person who performed the cash settlement, etc. of those crypto-asset derivative transactions;
machine translation, not official
**ロ** その年中に差金等決済により成立した暗号資産デリバティブ取引の種類
art-90-5/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3/sub-2
the types of the crypto-asset derivative transactions concluded through cash settlement, etc. during the year;
machine translation, not official
**ハ** その年中に暗号資産デリバティブ取引の差金等決済を行つたことにより確定した利益の額の合計額から損失の額の合計額を控除した金額
art-90-5/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3/sub-3
the amount obtained by deducting the total amount of losses from the total amount of profits finalized by performing cash settlement, etc. of crypto-asset derivative transactions during the year;
machine translation, not official
**ニ** その年中に行つた暗号資産デリバティブ取引の差金等決済に係る取引の手数料等の額の合計額
art-90-5/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3/sub-4
the total amount of the fees, etc. for the transactions relating to cash settlement, etc. of crypto-asset derivative transactions conducted during the year;
machine translation, not official
**ホ** その暗号資産デリバティブ取引の差金等決済をした者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-5/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3/sub-5
in the case where the tax agent notified pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes by the person who made the cash settlement, etc. of that crypto-asset derivative transaction is identifiable, the name and domicile or place of residence of that tax agent;
machine translation, not official
**ヘ** その他参考となるべき事項
art-90-5/par-1/item-3/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3/sub-6
any other matters for reference.
machine translation, not official
**四** 法第二百二十四条の五第一項第七号に規定する有価証券（以下この号において「有価証券」という。）の取得 次に掲げる事項
art-90-5/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4
in the case of the acquisition of Securities prescribed in Article 224-5, paragraph (1), item (vii) of the Act (referred to as "Securities" in this item): the following matters:
machine translation, not official
**イ** その有価証券の差金等決済をした者の氏名、住所及び個人番号
art-90-5/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4/sub-1
the name, domicile and individual number of the person who made the cash settlement, etc. of those Securities;
machine translation, not official
**ロ** その年中に差金等決済をした有価証券の銘柄、数量及び対価の額又は約定数値
art-90-5/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4/sub-2
the issue, quantity, and amount of consideration or contract figure of the Securities for which cash settlement, etc. was made during the year;
machine translation, not official
**ハ** その有価証券の差金等決済の方法及びその差金等決済をした日
art-90-5/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4/sub-3
the method of cash settlement, etc. of those Securities and the date on which that cash settlement, etc. was made;
machine translation, not official
**ニ** その年中に有価証券の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等の額の合計額
art-90-5/par-1/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4/sub-4
the total amount of the amount of profit or loss finalized by making cash settlement, etc. of Securities during the year and the amount of fees, etc. for the transactions pertaining to that cash settlement, etc.;
machine translation, not official
**ホ** その有価証券の差金等決済をした者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-5/par-1/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4/sub-5
in the case where the tax agent notified pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes by the person who made the cash settlement, etc. of those Securities is identifiable, the name and domicile or place of residence of that tax agent;
machine translation, not official
**ヘ** その他参考となるべき事項
art-90-5/par-1/item-4/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4/sub-6
any other matters for reference.
machine translation, not official
### 第九十条の六（金地金等の譲渡の対価の支払調書） — Payment Report on Consideration for Transferring Gold Bullion and Similar Items
caption: machine translation, not official
art-90-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6
**第一項** 居住者又は恒久的施設を有する非居住者に対し国内において法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する金地金等（以下この条において「金地金等」という。）の譲渡の対価（法第二百二十四条の六に規定する対価をいう。以下この条において同じ。）の支払をする法第二百二十四条の六に規定する支払者は、法第二百二十五条第一項第十四号（金地金等の譲渡の対価の支払調書）の規定により、その対価の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその対価の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-90-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1
A payer prescribed in Article 224-6 of the Act who, in Japan, pays to a Resident or a Nonresident having a permanent establishment the consideration for transferring the gold bullion and similar items prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act (referred to as "gold bullion and similar items" in this Article) (the consideration meaning that prescribed in Article 224-6 of the Act; the same applies hereinafter in this Article) must, pursuant to Article 225, paragraph (1), item (xiv) (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) of the Act, submit a report stating the following matters for each person receiving payment of the consideration, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for the consideration:
machine translation, not official
**一** その支払を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の三十七（金地金等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
art-90-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-1
the name, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-37 (Places of Residence, etc. to Be Notified Where a Person Receiving Consideration for Transferring Gold Bullion and Similar Items Does Not Have a Domicile in Japan); the same applies hereinafter in this item) and individual number (for a person who does not have an individual number, the name and domicile) of the person receiving the payment;
machine translation, not official
**二** その支払の確定した金地金等の譲渡の対価の額及びその確定した日
art-90-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-2
the amount of the consideration for transferring gold bullion and similar items for which payment was finalized and the date on which it was finalized;
machine translation, not official
**三** 前号の金地金等の重量及び数
art-90-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-3
the weight and quantity of the gold bullion and similar items referred to in the preceding item;
machine translation, not official
**四** その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-90-6/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-4
in the case where the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identifiable, the name and domicile or place of residence of that tax agent;
machine translation, not official
**五** その他参考となるべき事項
art-90-6/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-5
any other matters for reference.
machine translation, not official
### 第九十一条（支払調書の書式） — Forms of Payment Reports
caption: machine translation, not official
art-91 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-91
**第一項** 第八十二条から前条まで（支払調書）に規定する調書の書式は、別表第五（一）から別表第五（三十二）までによる。
art-91/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-91/par-1
The forms of the reports prescribed in Article 82 through the preceding Article (Payment Reports) are as per Appended Table V (1) through Appended Table V (32).
machine translation, not official
### 第九十二条（オープン型の証券投資信託の収益の分配等の通知書） — Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trust
caption: machine translation, not official
art-92 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92
**第一項** 法第二百二十五条第二項各号（支払通知書）の規定に該当する者は、同項の規定により、同項各号に規定する支払を受ける者ごとに、その者に関する同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものの第八十三条第一項第二号（同条第四項の規定により読み替えて適用される場合を含む。以下この項において同じ。）及び第三号（配当等の支払調書）に掲げる区分に応じ同条第一項第二号又は第三号に定める事項を記載した通知書を、その支払を受ける者に交付しなければならない。この場合における同項第二号又は第三号の規定の適用については、これらの規定中「、住所等及び個人番号又は法人番号」とあるのは、「及び住所等」とする。
art-92/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-1
A person who falls under the items of Article 225, paragraph (2) (Notice of Payment) of the Act must, pursuant to that paragraph, deliver to each person receiving the payment prescribed in the items of that paragraph a written notice stating, for the distribution of proceeds prescribed in the items of that paragraph or what is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, concerning that person, the matters specified in Article 83, paragraph (1), item (ii) or (iii) (Payment Report on Dividends and Similar Income) in accordance with the categories set forth in item (ii) (including the case where it applies as replaced pursuant to paragraph (4) of that Article; the same applies hereinafter in this paragraph) and item (iii) of that paragraph. In this case, for the application of item (ii) or (iii) of that paragraph, the phrase ", domicile, etc. and individual number or corporate number" in those provisions is deemed to be replaced with "and domicile, etc.".
machine translation, not official
**第二項** 前項の場合において、法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配につき租税特別措置法第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）又は同法第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）の規定の適用がある場合には、当該オープン型の証券投資信託の収益の分配に係る前項の通知書は、交付することを要しない。
art-92/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-2
In the case referred to in the preceding paragraph, where Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings) or Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings) of the Act on Special Measures Concerning Taxation applies to a distribution of proceeds of an Open-Ended Securities Investment Trust prescribed in Article 225, paragraph (2), item (i) of the Act, the written notice referred to in the preceding paragraph pertaining to that distribution of proceeds of an Open-Ended Securities Investment Trust is not required to be delivered.
machine translation, not official
**第三項** 第一項の規定は、法第二百二十五条第三項ただし書の規定により同項に規定する支払を受ける者に交付する同項の通知書について準用する。
art-92/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-3
The provisions of paragraph (1) apply mutatis mutandis to the written notice under Article 225, paragraph (3) of the Act that is delivered, pursuant to the proviso to that paragraph, to the person receiving the payment prescribed in that paragraph.
machine translation, not official
**第四項** 第一項に規定する通知書の書式は、別表第五（六）及び別表第五（七）による。
art-92/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-4
The form of the written notice prescribed in paragraph (1) is as per Appended Table V (6) and Appended Table V (7).
machine translation, not official
### 第九十二条の二（支払通知書に記載すべき事項の提供に係る電磁的方法） — Electronic or Magnetic Means for Providing Matters to Be Stated in a Notice of Payment
caption: machine translation, not official
art-92-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2
**第一項** 法第二百二十五条第三項（支払調書及び支払通知書）に規定する財務省令で定める方法は、次に掲げる方法とする。
art-92-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1
The methods specified by Ministry of Finance Order prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act are the following methods:
machine translation, not official
**一** 電子情報処理組織を使用する方法のうち次に掲げるもの
art-92-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1/item-1
of the methods using an electronic data processing system, the following:
machine translation, not official
**イ** 送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。ロにおいて同じ。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この条、次条第一項第二号及び第九十五条の二第一項第二号（源泉徴収票に係る電磁的方法による提供の承諾）において同じ。）を自己の管理する電子計算機に備え置く者をいう。イにおいて同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じてその提供すべき事項に係る情報（以下この条、次条第一項第二号及び第九十五条の二第一項第二号において「記載情報」という。）を送信し、受信者等の使用に係る電子計算機に備えられた受信者ファイルに記録する方法
art-92-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1/item-1/sub-1
a method of transmitting the information on the matters to be provided (referred to as "information to be provided" in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii)) through a telecommunications line connecting a computer used by the sender, etc. (meaning a sender, or a person who, under a contract with the sender, keeps a file in a computer under the person's own management and makes it available for use by the recipient or the sender; the same applies in (b)) and a computer used by the recipient or similar person (meaning a recipient, or a person who, under a contract with the recipient, keeps a recipient file (meaning a file made available exclusively for use by that recipient; the same applies hereinafter in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii) (Consent to Provision by Electronic or Magnetic Means in Relation to Withholding Receipts)) in a computer under the person's own management; the same applies in (a)), and recording it in a recipient file kept in the computer used by the recipient or similar person;
machine translation, not official
**ロ** 送信者等の使用に係る電子計算機に備えられた受信者ファイルに記録された記載情報を電気通信回線を通じて提供を受ける者の閲覧に供する方法
art-92-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1/item-1/sub-2
a method of making the information to be provided that is recorded in a recipient file kept in a computer used by the sender, etc. available through a telecommunications line for viewing by the person to whom it is to be provided;
machine translation, not official
**二** 光ディスク、磁気ディスクその他これらに準ずる方法により一定の事項を確実に記録しておくことができる物をもつて調製する受信者ファイルに記載情報を記録したものを交付する方法
art-92-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1/item-2
a method of delivering a recipient file, prepared with an optical disk, magnetic disk or other object on which specified matters can be reliably recorded by a method equivalent to these, in which the information to be provided has been recorded.
machine translation, not official
**第二項** 前項各号に掲げる方法は、次に掲げる基準に適合するものでなければならない。
art-92-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-2
The methods set forth in the items of the preceding paragraph must conform to the following standards:
machine translation, not official
**一** 受信者ファイルに記録されている記載情報について、提供を受ける者が電子計算機の映像面への表示及び書面への出力ができるようにするための措置を講じていること。
art-92-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-2/item-1
Measures are taken to enable the person receiving the provision to display, on the screen of a computer, and to output in written form the information to be provided that is recorded in the recipient file.
machine translation, not official
**二** 前項第一号に掲げる方法（受信者の使用に係る電子計算機に備えられた受信者ファイルに記載情報を記録する方法を除く。）にあつては、提供を受ける者に対し、記載情報を受信者ファイルに記録する旨又は記録した旨を通知するものであること。ただし、提供を受ける者が当該記載情報を閲覧していたことを確認したときは、この限りでない。
art-92-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-2/item-2
In the case of the method set forth in item (i) of the preceding paragraph (excluding the method of recording the information to be provided in a recipient file kept on a computer used by the recipient), the person receiving the provision is notified that the information to be provided will be, or has been, recorded in the recipient file; provided, however, that this does not apply where it has been confirmed that the person receiving the provision has viewed that information to be provided.
machine translation, not official
### 第九十二条の三（支払通知書に係る電磁的方法による提供の承諾） — Consent to Provision of Notices of Payment by Electronic or Magnetic Means
caption: machine translation, not official
art-92-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3
**第一項** 令第三百五十二条の四第一項（支払通知書に記載すべき事項の電磁的方法による提供の承諾等）に規定する支払をする者は、同項の規定により、あらかじめ、同項に規定する支払を受ける者に対し、次に掲げる事項を示し、同項に規定する書面又は電磁的方法による承諾を得なければならない。
art-92-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3/par-1
A person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Notices of Payment, etc.) must, pursuant to that paragraph, in advance, show the following matters to the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph.
machine translation, not official
**一** 前条第一項各号に掲げる方法のうち当該支払をする者が使用するもの
art-92-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3/par-1/item-1
among the methods set forth in the items of paragraph (1) of the preceding Article, the one used by the person making that payment;
machine translation, not official
**二** 記載情報の受信者ファイルへの記録の方式
art-92-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3/par-1/item-2
the method of recording the information to be provided in the recipient file.
machine translation, not official
**第二項** 令第三百五十二条の四第一項に規定する支払をする者が、同項に規定する支払を受ける者から前項の規定による承諾を得ようとする場合において、当該支払をする者が定める期限までに当該承諾をしない旨の回答がないときは当該承諾があつたものとみなす旨の通知をし、当該期限までに当該支払を受ける者から当該回答がなかつたときは、当該承諾を得たものとみなす。
art-92-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3/par-2
Where a person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained.
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### 第九十三条（給与等の源泉徴収票） — Withholding Receipts for Salaries or Other Wages
caption: machine translation, not official
art-93 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93
**第一項** 居住者に対し国内において法第二百二十六条第一項（源泉徴収票）に規定する給与等（以下この条において「給与等」という。）の支払をする者は、同項の規定により、その給与等の支払を受ける者の各人別に、次に掲げる事項を記載した源泉徴収票二通を作成し、一通をその給与等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長（第一号イ及び第六号イ（１）において「所轄税務署長」という。）に提出し、他の一通をその給与等の支払を受ける者に交付しなければならない。
art-93/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1
A person who, in Japan, pays to a Resident a salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter in this Article referred to as "salary or other wage") must, pursuant to Article 226, paragraph (1) of the Act, prepare two Withholding receipts stating the following matters for each person receiving the payment of that salary or other wage, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (referred to as the "competent district director" in item (i), (a) and item (vi), (a)(1)), and deliver the other to the person receiving the payment of that salary or other wage.
machine translation, not official
**一** 次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
art-93/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-1
the matters specified below in accordance with the category of Withholding receipt set forth below
machine translation, not official
**イ** 所轄税務署長に提出する源泉徴収票 その給与等の支払を受ける者の氏名、住所又は居所及び個人番号並びにその給与等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地、個人番号又は法人番号及び電話番号
art-93/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-1/sub-1
a Withholding receipt to be submitted to the competent district director: the name, domicile or residence and individual number of the person receiving the payment of that salary or other wage, and the name or title, domicile or residence or location of the head office or principal office, individual number or corporate number, and telephone number of the person paying that salary or other wage;
machine translation, not official
**ロ** 給与等の支払を受ける者に交付する源泉徴収票 その給与等の支払を受ける者の氏名及び住所又は居所並びにその給与等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び電話番号
art-93/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-1/sub-2
a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the name and domicile or residence of the person receiving the payment of that salary or other wage, and the name or title, domicile or residence or location of the head office or principal office, and telephone number of the person paying that salary or other wage.
machine translation, not official
**二** その年中に支払の確定した給与等（当該給与等が法第百九十条（年末調整）の規定の適用を受けたものである場合において、その支払を受ける者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書（法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書をいう。第六号において同じ。）を提出したことがあるときは、令第三百十一条（再就職者等の年末調整の対象となる給与等）に規定する給与等を含む。）につきその種類及びその合計額
art-93/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-2
with respect to the salary or other wage the payment of which was finalized during the year (including, where that salary or other wage has been subject to Article 190 (Year-End Adjustment) of the Act and the person receiving the payment has, in that year, submitted, through another payer of salary or other wage, another salary income earner's return for deduction for Dependents, etc. (meaning a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act; the same applies in item (vi)), the salary or other wage prescribed in Article 311 (Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.) of the Order), its type and total amount;
machine translation, not official
**三** 前号の給与等で法第百九十条の規定の適用を受けたものについては、その金額に応じて法別表第五により求めた同表の給与所得控除後の給与等の金額
art-93/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-3
with respect to the salary or other wage in the preceding item that has been subject to Article 190 of the Act, the amount of salary or other wage after the salary income deduction in Appended Table V of the Act, obtained in accordance with its amount under that table;
machine translation, not official
**四** 第二号の給与等につき法第四編第二章（給与所得に係る源泉徴収）の規定により徴収される所得税の額
art-93/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-4
the amount of income tax to be collected on the salary or other wage in item (ii) pursuant to Part IV, Chapter II (Withholding on Salary Income) of the Act;
machine translation, not official
**五** 第二号の給与等から控除される法第七十四条第二項（社会保険料控除）に規定する社会保険料の金額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額
art-93/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-5
the amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act, which are deducted from the salary or other wage in item (ii);
machine translation, not official
**六** 給与所得者の扶養控除等申告書、従たる給与についての扶養控除等申告書（法第百九十五条第六項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書をいう。）、給与所得者の配偶者控除等申告書（法第百九十五条の二第三項（給与所得者の配偶者控除等申告書）に規定する給与所得者の配偶者控除等申告書をいう。）又は給与所得者の特定親族特別控除申告書（法第百九十五条の三第三項（給与所得者の特定親族特別控除申告書）に規定する給与所得者の特定親族特別控除申告書をいう。）に記載されたところに応じ次に掲げる事項
art-93/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6
the following matters in accordance with what is stated in a salary income earner's return for deduction for Dependents, etc., a return for deduction for Dependents, etc. regarding secondary salaries (meaning a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act), a salary income earner's return for spousal deduction, etc. (meaning a salary income earner's return for spousal deduction, etc. prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) or a salary income earner's return for special deduction for specified relatives (meaning a salary income earner's return for special deduction for specified relatives prescribed in Article 195-3, paragraph (3) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act):
machine translation, not official
**イ** 次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
art-93/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1
the matters specified below in accordance with the category of Withholding receipt set forth below:
machine translation, not official
**（１）** 所轄税務署長に提出する源泉徴収票 次に掲げる事項
art-93/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1/sub2-1
a Withholding receipt to be submitted to the competent district director: the following matters:
machine translation, not official
**（ｉ）** 控除対象配偶者（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象配偶者。イにおいて「控除対象配偶者等」という。）の有無、控除対象配偶者等又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（イ及び次号において「特別控除対象配偶者」という。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名。（ｉｉ）において同じ。）並びに控除対象配偶者等が老人控除対象配偶者に該当する場合又は控除対象配偶者等若しくは特別控除対象配偶者が非居住者である場合には、その旨
art-93/par-1/item-6/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1/sub2-1/sub3-1
whether there is a Claimable Spouse (where the salary or other wage has not been subject to Article 190 of the Act, a spouse for Withholding deduction; referred to as a "claimable spouse, etc." in (a)), the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the claimable spouse, etc. or the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (referred to as a "spouse eligible for special deduction" in (a) and the following item), and, where the claimable spouse, etc. falls under a Claimable Elderly Spouse or where the claimable spouse, etc. or the spouse eligible for special deduction is a Nonresident, a statement to that effect;
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**（ｉｉ）** 控除対象扶養親族又は特定親族（法第八十四条の二第一項（特定親族特別控除）に規定する特定親族をいう。第八号において同じ。）（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象親族。イにおいて「控除対象扶養親族等」という。）の数、控除対象扶養親族等の氏名及び個人番号並びに控除対象扶養親族等が非居住者である場合には、その旨及び控除対象扶養親族等に該当する事実
art-93/par-1/item-6/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1/sub2-1/sub3-2
the number of Claimable Dependents or specified relatives (meaning the specified relatives prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act; the same applies in item (viii)) (where the salary or other wage has not been subject to Article 190 of the Act, relatives for Withholding deduction; referred to as "claimable dependents, etc." in (a)), the name and individual number of each claimable dependent, etc., and, where a claimable dependent, etc. is a Nonresident, a statement to that effect and the fact that makes the person a claimable dependent, etc.;
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**（２）** 給与等の支払を受ける者に交付する源泉徴収票 次に掲げる事項
art-93/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1/sub2-2
a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the following matters:
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**（ｉ）** 控除対象配偶者等の有無、控除対象配偶者等又は特別控除対象配偶者の氏名及び控除対象配偶者等が老人控除対象配偶者に該当する場合又は控除対象配偶者等若しくは特別控除対象配偶者が非居住者である場合には、その旨
art-93/par-1/item-6/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1/sub2-2/sub3-1
whether there is a claimable spouse, etc., the name of the claimable spouse, etc. or the spouse eligible for special deduction, and, where the claimable spouse, etc. falls under a Claimable Elderly Spouse or where the claimable spouse, etc. or the spouse eligible for special deduction is a Nonresident, a statement to that effect;
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**（ｉｉ）** 控除対象扶養親族等の数、控除対象扶養親族等の氏名並びに控除対象扶養親族等が非居住者である場合には、その旨及び控除対象扶養親族等に該当する事実
art-93/par-1/item-6/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-1/sub2-2/sub3-2
the number of claimable dependents, etc., the name of each claimable dependent, etc., and, where a claimable dependent, etc. is a Nonresident, a statement to that effect and the fact that makes the person a claimable dependent, etc.;
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**ロ** 源泉控除対象親族のうちに特定扶養親族又は租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族がある場合には、その数
art-93/par-1/item-6/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-2
where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent falling under Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or another Elderly Dependent, the number of such persons;
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**ハ** 同一生計配偶者又は扶養親族のうちに法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その数
art-93/par-1/item-6/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6/sub-3
where, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;
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**七** 控除対象配偶者又は特別控除対象配偶者を有する居住者について法第百九十条第二号ニの定めるところにより計算した配偶者控除の額又は配偶者特別控除の額に相当する金額及び当該特別控除対象配偶者の同号ニに規定する合計所得金額又はその見積額
art-93/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-7
with respect to a Resident who has a Claimable Spouse or a spouse eligible for special deduction, the amount corresponding to the amount of spousal deduction or the amount of special spousal deduction calculated as provided in Article 190, item (ii), (d) of the Act, and the amount of total income of that spouse eligible for special deduction prescribed in Article 190, item (ii), (d) of the Act, or the estimated amount thereof;
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**八** 特定親族を有する居住者について法第百九十条第二号ホの定めるところにより計算した特定親族特別控除の額に相当する金額及びその合計額並びに当該特定親族の同号ホに規定する合計所得金額又はその見積額
art-93/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-8
with respect to a Resident who has a specified relative, the amount corresponding to the amount of special deduction for specified relatives calculated as provided in Article 190, item (ii), (e) of the Act and the total amount thereof, and the amount of total income of that specified relative prescribed in Article 190, item (ii), (e) of the Act, or the estimated amount thereof;
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**九** 法第百九十条第二号ロに規定する社会保険料の金額、小規模企業共済等掛金の額、新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料の金額及び地震保険料の金額につき法第七十四条から第七十七条まで（社会保険料控除等）の規定の適用があるものとした場合に控除されるべき金額
art-93/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-9
the amount that would be deducted if Articles 74 through 77 (Social Insurance Premium Deduction, etc.) of the Act were applied to the amount of social insurance premiums prescribed in Article 190, item (ii), (b) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments, the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, and the amount of earthquake insurance premiums;
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**十** 第二号の給与等の支払を受ける者が特別障害者若しくはその他の障害者、寡婦、ひとり親又は勤労学生に該当する場合には、その旨
art-93/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-10
where the person receiving the payment of the salary or other wage in item (ii) falls under a Person with a Particular Disability or another Person with a Disability, a widow, a single parent, or a working student, a statement to that effect.
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**十一** 租税特別措置法第四十一条の二の二第一項（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除）の規定による年末調整に係る住宅借入金等を有する場合の所得税額の特別控除の額
art-93/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-11
the amount of the special income tax credit where a person has housing loans, etc. in year-end adjustment pursuant to Article 41-2-2, paragraph (1) (Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment) of the Act on Special Measures Concerning Taxation;
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**十二** 租税特別措置法第四十一条の三の八第一項（令和六年における年末調整に係る特別控除の額の控除等）の規定の適用がある場合における同条第二項に規定する年末調整特別控除額及び当該年末調整特別控除額の算定の基礎となる三万円（同項各号に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）が同項に規定する税額を超える部分の金額（当該金額がない場合には、零）並びに当該年末調整特別控除額に係る同項第三号に掲げる者（同項第一号に規定する控除対象配偶者を除く。）がある場合にはその旨
art-93/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-12
where Article 41-3-8, paragraph (1) (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024) of the Act on Special Measures Concerning Taxation applies, the year-end adjustment special deduction amount prescribed in Article 41-3-8, paragraph (2) of that Act, and the amount (zero if there is no such amount) by which 30,000 yen forming the basis for calculating that year-end adjustment special deduction amount (where there is a person set forth in the items of that paragraph, the amount obtained by adding 30,000 yen for each such person to 30,000 yen) exceeds the amount of tax prescribed in that paragraph, and, where there is a person set forth in item (iii) of that paragraph (excluding a Claimable Spouse prescribed in item (i) of that paragraph) relating to that year-end adjustment special deduction amount, a statement to that effect;
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**十三** その他参考となるべき事項
art-93/par-1/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-13
any other matters for reference.
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**第二項** 前項の場合において、同一人（その年の中途において退職した者に限る。）に対するその年中の給与等の支払金額が三十万円以下であるときは、当該給与等に係る同項の源泉徴収票は、税務署長に提出することを要しない。
art-93/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-2
In the case of the preceding paragraph, where the amount of salary or other wage paid during the year to the same person (limited to a person who retired in the course of the year) is 300,000 yen or less, the Withholding receipt under that paragraph for that salary or other wage need not be submitted to the district director.
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**第三項** 法第二百二十六条第一項ただし書に規定する税務署長の承認を受けようとする者は、次に掲げる事項を記載した申請書を第一項の税務署長に提出しなければならない。
art-93/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-3
A person who seeks to obtain the approval of the district director prescribed in the proviso to Article 226, paragraph (1) of the Act must submit a written application stating the following matters to the competent district director in paragraph (1).
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**一** その申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
art-93/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-3/item-1
the name and domicile or residence, or the name, location of the head office or principal office, and corporate number, of the person submitting the written application;
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**二** その承認を受けようとする旨及びその事由
art-93/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-3/item-2
a statement that the person seeks to obtain that approval, and the reason therefor;
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**三** その他参考となるべき事項
art-93/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-3/item-3
any other matters for reference.
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**第四項** 第一項の規定は、法第二百二十六条第四項ただし書の規定により給与等の支払を受ける者に交付する同項の源泉徴収票について準用する。
art-93/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-4
The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of salary or other wage pursuant to the proviso to Article 226, paragraph (4) of the Act.
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### 第九十四条（退職手当等の源泉徴収票） — Withholding Receipts for Severance Pay or Other Such Compensation
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art-94 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94
**第一項** 居住者に対し国内において法第二百二十六条第二項（源泉徴収票）に規定する退職手当等（以下この項及び第三項において「退職手当等」という。）の支払をする者は、同条第二項の規定により、その退職手当等の支払を受ける者の各人別に、その者に係る次に掲げる事項を記載した源泉徴収票二通を作成し、一通をその退職手当等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長（第一号イにおいて「所轄税務署長」という。）に提出し、他の一通をその退職手当等の支払を受ける者に交付しなければならない。
art-94/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1
A person who, in Japan, pays to a Resident severance pay or other such compensation prescribed in Article 226, paragraph (2) (Withholding Receipts) of the Act (hereinafter in this paragraph and paragraph (3) referred to as "severance pay or other such compensation") must, pursuant to Article 226, paragraph (2) of the Act, prepare, for each person receiving the payment of that severance pay or other such compensation, two Withholding receipts stating the following matters concerning that person, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that severance pay or other such compensation (referred to as the "competent district director" in item (i), (a)), and deliver the other to the person receiving the payment of that severance pay or other such compensation.
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**一** 次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
art-94/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-1
the matters specified below in accordance with the category of Withholding receipt set forth below:
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**イ** 所轄税務署長に提出する源泉徴収票 その退職手当等の支払を受ける者の氏名、住所又は居所及び個人番号並びにその退職手当等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地、個人番号又は法人番号及び電話番号
art-94/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-1/sub-1
a Withholding receipt to be submitted to the competent district director: the name, domicile or residence and individual number of the person receiving the payment of that severance pay or other such compensation, and the name or title, domicile or residence or location of the head office or principal office, individual number or corporate number, and telephone number of the person paying that severance pay or other such compensation;
machine translation, not official
**ロ** 退職手当等の支払を受ける者に交付する源泉徴収票 その退職手当等の支払を受ける者の氏名及び住所又は居所並びにその退職手当等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び電話番号
art-94/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-1/sub-2
a Withholding receipt to be delivered to the person receiving the payment of the severance pay or other such compensation: the name and domicile or residence of the person receiving the payment of that severance pay or other such compensation, and the name or title, domicile or residence or location of the head office or principal office, and telephone number of the person paying that severance pay or other such compensation;
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**二** その年中に支払の確定した退職手当等の金額及びその退職手当等につき法第二百一条第一項第一号若しくは第二号又は同条第三項（徴収税額）の規定の適用を受けるものの区分
art-94/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-2
the amount of severance pay or other such compensation the payment of which was finalized during the year, and the category of that severance pay or other such compensation to which Article 201, paragraph (1), item (i) or (ii) or paragraph (3) (Amount of Taxes Withheld) of the Act applies;
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**三** 前号の退職手当等につき同号の区分ごとに法第四編第三章（退職所得に係る源泉徴収）の規定により徴収される所得税の額
art-94/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-3
the amount of income tax to be collected on the severance pay or other such compensation in the preceding item, for each category in that item, pursuant to Part IV, Chapter III (Withholding on Retirement Income) of the Act;
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**四** 法第二百一条第二項に規定する勤続年数に準ずる勤続年数及びその計算の明細
art-94/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-4
the period of service equivalent to the years of service prescribed in Article 201, paragraph (2) of the Act, and the details of its calculation;
machine translation, not official
**五** 法第三十条第六項第一号（退職所得）に掲げる場合に該当するときは、法第二百一条第二項に規定する退職所得控除額の計算の基礎
art-94/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-5
where the case set forth in Article 30, paragraph (6), item (i) (Retirement Income) of the Act applies, the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) of the Act;
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**六** その他参考となるべき事項
art-94/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-6
any other matters for reference.
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**第二項** 前条第三項の規定は、法第二百二十六条第二項後段の規定を適用する場合について準用する。
art-94/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-2
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (2) of the Act.
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**第三項** 第一項の規定は、法第二百二十六条第四項ただし書の規定により退職手当等の支払を受ける者に交付する同項の源泉徴収票について準用する。
art-94/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-3
The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of severance pay or other such compensation pursuant to the proviso to Article 226, paragraph (4) of the Act.
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### 第九十四条の二（公的年金等の源泉徴収票） — Withholding Receipts for Public Pensions or Retirement Packages
caption: machine translation, not official
art-94-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2
**第一項** 居住者に対し国内において法第二百二十六条第三項（源泉徴収票）に規定する公的年金等（以下この条において「公的年金等」という。）の支払をする者は、同項の規定により、その公的年金等の支払を受ける者の各人別に、次に掲げる事項を記載した源泉徴収票二通を作成し、一通をその公的年金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長（第一号イ及び第七号イ（１）において「所轄税務署長」という。）に提出し、他の一通をその公的年金等の支払を受ける者に交付しなければならない。
art-94-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1
A person who, in Japan, pays to a Resident a public pension or retirement package prescribed in Article 226, paragraph (3) (Withholding Receipts) of the Act (hereinafter in this Article referred to as "public pension or retirement package") must, pursuant to Article 226, paragraph (3) of the Act, prepare, for each person receiving the payment of that public pension or retirement package, two Withholding receipts stating the following matters, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (referred to as the "competent district director" in item (i), (a) and item (vii), (a)(1)), and deliver the other to the person receiving the payment of that public pension or retirement package.
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**一** 次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
art-94-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-1
the matters specified below in accordance with the category of Withholding receipt set forth below:
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**イ** 所轄税務署長に提出する源泉徴収票 その公的年金等の支払を受ける者の氏名、生年月日、住所又は居所及び個人番号
art-94-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-1/sub-1
a Withholding receipt to be submitted to the competent district director: the name, date of birth, domicile or residence and individual number of the person receiving the payment of that public pension or retirement package;
machine translation, not official
**ロ** 公的年金等の支払を受ける者に交付する源泉徴収票 その公的年金等の支払を受ける者の氏名、生年月日及び住所又は居所
art-94-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-1/sub-2
a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the name, date of birth and domicile or residence of the person receiving the payment of that public pension or retirement package;
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**二** その公的年金等の支払をする者の名称、主たる事務所の所在地、法人番号及び電話番号
art-94-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-2
the name or title, location of the principal office, corporate number and telephone number of the person paying that public pension or retirement package;
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**三** その年中に支払の確定した公的年金等につき法第二百三条の三第一号若しくは第四号、第二号若しくは第五号、第三号若しくは第六号又は第七号（徴収税額）の規定の適用を受けるものの区分
art-94-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-3
the category of the public pension or retirement package the payment of which was finalized during the year to which Article 203-3, item (i) or (iv), item (ii) or (v), item (iii) or (vi), or item (vii) (Amount of Taxes Withheld) of the Act applies;
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**四** 前号の公的年金等につき同号の区分ごとに法第四編第三章の二（公的年金等に係る源泉徴収）の規定により徴収される所得税の額
art-94-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-4
the amount of income tax to be collected on the public pension or retirement package in the preceding item, for each category in that item, pursuant to Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act;
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**五** 第三号の公的年金等の支払を受ける者が特別障害者若しくはその他の障害者、寡婦又はひとり親に該当する場合には、その旨
art-94-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-5
where the person receiving the payment of the public pension or retirement package in item (iii) falls under a Person with a Particular Disability or another Person with a Disability, a widow or a single parent, a statement to that effect;
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**六** 第三号の公的年金等から控除される法第二百三条の五第一号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する社会保険料の金額
art-94-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-6
the amount of social insurance premiums prescribed in Article 203-5, item (i) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act that are deducted from the public pension or retirement package in item (iii);
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**七** 法第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書に記載されたところに応じ次に掲げる事項
art-94-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7
the following matters in accordance with what is stated in the return under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act:
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**イ** 次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
art-94-2/par-1/item-7/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1
the matters specified below in accordance with the category of Withholding receipt set forth below:
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**（１）** 所轄税務署長に提出する源泉徴収票 次に掲げる事項
art-94-2/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1/sub2-1
a Withholding receipt to be submitted to the competent district director: the following matters:
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**（ｉ）** 源泉控除対象配偶者の有無、源泉控除対象配偶者の氏名及び個人番号（個人番号を有しない者にあつては、氏名。（ｉｉ）において同じ。）並びに源泉控除対象配偶者が老人控除対象配偶者に該当する場合又は非居住者である場合には、その旨
art-94-2/par-1/item-7/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1/sub2-1/sub3-1
whether there is a spouse for Withholding deduction, the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;
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**（ｉｉ）** 源泉控除対象親族の数、源泉控除対象親族の氏名及び個人番号並びに源泉控除対象親族が非居住者である場合には、その旨及び源泉控除対象親族に該当する事実
art-94-2/par-1/item-7/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1/sub2-1/sub3-2
the number of relatives for Withholding deduction, the name and individual number of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;
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**（２）** 公的年金等の支払を受ける者に交付する源泉徴収票 次に掲げる事項
art-94-2/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1/sub2-2
a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the following matters:
machine translation, not official
**（ｉ）** 源泉控除対象配偶者の有無、源泉控除対象配偶者の氏名及び源泉控除対象配偶者が老人控除対象配偶者に該当する場合又は非居住者である場合には、その旨
art-94-2/par-1/item-7/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1/sub2-2/sub3-1
whether there is a spouse for Withholding deduction, the name of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;
machine translation, not official
**（ｉｉ）** 源泉控除対象親族の数、源泉控除対象親族の氏名並びに源泉控除対象親族が非居住者である場合には、その旨及び源泉控除対象親族に該当する事実
art-94-2/par-1/item-7/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-1/sub2-2/sub3-2
the number of relatives for Withholding deduction, the name of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;
machine translation, not official
**ロ** 源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は法第八十四条の二第一項（特定親族特別控除）に規定する特定親族がある場合には、その数
art-94-2/par-1/item-7/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-2
where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act, the number of such persons;
machine translation, not official
**ハ** 同一生計配偶者又は扶養親族のうちに法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その数
art-94-2/par-1/item-7/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7/sub-3
where, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;
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**八** 租税特別措置法第四十一条の三の九第一項又は第二項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等）の規定の適用がある場合における同条第三項に規定する年金特別控除額のうち同条第一項又は第二項の規定により控除した金額及び当該年金特別控除額のうち同条第一項又は第二項の規定による控除をしても控除しきれない金額（当該金額がない場合には、零）
art-94-2/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-8
where Article 41-3-9, paragraph (1) or (2) (Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024) of the Act on Special Measures Concerning Taxation applies, out of the pension special deduction amount prescribed in Article 41-3-9, paragraph (3) of that Act, the amount deducted pursuant to paragraph (1) or (2) of that Article, and out of that pension special deduction amount, the amount that cannot be fully deducted even after the deduction under paragraph (1) or (2) of that Article (zero if there is no such amount);
machine translation, not official
**九** その他参考となるべき事項
art-94-2/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-9
any other matters for reference.
machine translation, not official
**第二項** 第九十三条第三項（給与等の源泉徴収票）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。
art-94-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-2
The provisions of Article 93, paragraph (3) (Withholding Receipts for Salaries or Other Wages) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.
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**第三項** 第一項の規定は、法第二百二十六条第四項ただし書の規定により公的年金等の支払を受ける者に交付する同項の源泉徴収票について準用する。
art-94-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-3
The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of a public pension or retirement package pursuant to the proviso to Article 226, paragraph (4) of the Act.
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### 第九十五条（源泉徴収票の書式） — Forms of Withholding Receipts
caption: machine translation, not official
art-95 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95
**第一項** 前三条に規定する源泉徴収票の書式は、別表第六（一）から別表第六（三）までによる。
art-95/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95/par-1
The forms of the Withholding receipts prescribed in the preceding three Articles are as set forth in Appended Table VI (1) through Appended Table VI (3).
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### 第九十五条の二（源泉徴収票に係る電磁的方法による提供の承諾） — Consent to Provision of Withholding Receipts by Electronic or Magnetic Means
caption: machine translation, not official
art-95-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2
**第一項** 令第三百五十三条第一項（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等）に規定する給与等、退職手当等又は公的年金等の支払をする者は、同項の規定により、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、次に掲げる事項を示し、同項に規定する書面又は電磁的方法による承諾を得なければならない。
art-95-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2/par-1
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package prescribed in Article 353, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Withholding Receipts, etc.) must, pursuant to Article 353, paragraph (1) of the Order, in advance, show the following matters to the person receiving the payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph.
machine translation, not official
**一** 第九十二条の二第一項各号（支払通知書に記載すべき事項の提供に係る電磁的方法）に掲げる方法のうち当該給与等、退職手当等又は公的年金等の支払をする者が使用するもの
art-95-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2/par-1/item-1
among the methods set forth in the items of Article 92-2, paragraph (1) (Electronic or Magnetic Means for Provision of Matters to Be Stated in Notices of Payment), the one used by the person paying that salary or other wage, severance pay or other such compensation, or public pension or retirement package;
machine translation, not official
**二** 記載情報の受信者ファイルへの記録の方式
art-95-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2/par-1/item-2
the method of recording the information to be provided in the recipient file.
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**第二項** 令第三百五十三条第一項に規定する給与等の支払をする者が、当該給与等の支払を受ける者から前項の規定による承諾を得ようとする場合において、当該支払をする者が定める期限までに当該承諾をしない旨の回答がないときは当該承諾があつたものとみなす旨の通知をし、当該期限までに当該支払を受ける者から当該回答がなかつたときは、当該承諾を得たものとみなす。
art-95-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2/par-2
Where a person who pays salary or other wage prescribed in Article 353, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment of that salary or other wage, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained.
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### 第九十五条の三（源泉徴収票の提出の特例） — Special Provisions on the Submission of Withholding Receipts
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art-95-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-3
**第一項** 法第二百二十六条第六項（源泉徴収票）に規定する財務省令で定める事項は、次の各号に掲げる報告書の区分に応じ当該各号に定める事項とする。
art-95-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-3/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 226, paragraph (6) (Withholding Receipts) of the Act are the matters specified in each of the following items for the category of report set forth in that item.
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**一** 法第二百二十六条第六項第一号に掲げる報告書 第九十三条第一項第一号イ（給与等の源泉徴収票）に定める事項、同項第二号から第五号までに掲げる事項、同項第六号イ（１）に定める事項、同号ロ及びハに掲げる事項、同項第七号から第十一号までに掲げる事項並びに同項第十三号に掲げる事項
art-95-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-3/par-1/item-1
the report set forth in Article 226, paragraph (6), item (i) of the Act: the matters prescribed in Article 93, paragraph (1), item (i), (a) (Withholding Receipts for Salaries or Other Wages), the matters set forth in items (ii) through (v) of that paragraph, the matters prescribed in item (vi), (a)(1) of that paragraph, the matters set forth in (b) and (c) of that item, the matters set forth in items (vii) through (xi) of that paragraph, and the matters set forth in item (xiii) of that paragraph;
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**二** 法第二百二十六条第六項第二号に掲げる報告書 第九十四条の二第一項第一号イ（公的年金等の源泉徴収票）に定める事項、同項第二号から第六号までに掲げる事項、同項第七号イ（１）に定める事項、同号ロ及びハに掲げる事項並びに同項第九号に掲げる事項
art-95-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-3/par-1/item-2
the report set forth in Article 226, paragraph (6), item (ii) of the Act: the matters prescribed in Article 94-2, paragraph (1), item (i), (a) (Withholding Receipts for Public Pensions or Retirement Packages), the matters set forth in items (ii) through (vi) of that paragraph, the matters prescribed in item (vii), (a)(1) of that paragraph, the matters set forth in (b) and (c) of that item, and the matters set forth in item (ix) of that paragraph.
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### 第九十六条（信託の計算書） — Trust Accounting Statements
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art-96 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96
**第一項** 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は、同条の規定により、その信託に係る法第十三条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。以下この項及び第三項において「受益者等」という。）別に、次に掲げる事項を記載した計算書を、その受託者の事務所、事業所その他これらに準ずるものでその信託に関する事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-96/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1
A trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act must, pursuant to Article 227 of the Act, submit a statement stating the following matters, for each beneficiary prescribed in Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act relating to that trust (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; hereinafter in this paragraph and paragraph (3) referred to as a "beneficiary, etc."), to the district director having jurisdiction over the location of the office, place of business or other equivalent of the trustee that handles the affairs relating to that trust.
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**一** 委託者及び受益者等の氏名又は名称、住所若しくは居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号において同じ。）又は本店若しくは主たる事務所の所在地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にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
art-96/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-1
the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the settlor and the beneficiary, etc. (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);
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**二** その信託の期間及び目的
art-96/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-2
the term and purpose of the trust;
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**三** 信託会社（法第二百二十七条に規定する信託会社をいう。以下この項において同じ。）が受託者である信託（租税特別措置法第四条の五第一項（特定寄附信託の利子所得の非課税）に規定する特定寄附信託（以下この項及び第三項において「特定寄附信託」という。）を除く。次号において同じ。）にあつては当該信託会社の各事業年度末、信託会社以外の者が受託者である信託又は特定寄附信託にあつては前年十二月三十一日におけるその信託に係る資産及び負債の内訳並びに資産及び負債の額
art-96/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-3
in the case of a trust whose trustee is a trust company (meaning a trust company prescribed in Article 227 of the Act; hereinafter the same in this paragraph) (excluding a specified donation trust prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (3) referred to as a "specified donation trust"); the same applies in the following item), as of the end of each business year of that trust company, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, as of December 31 of the previous year, the breakdown of the assets and liabilities relating to that trust and the amounts of the assets and liabilities;
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**四** 信託会社が受託者である信託にあつては各事業年度中、信託会社以外の者が受託者である信託又は特定寄附信託にあつては前年中におけるその信託に係る資産の異動並びに信託財産に帰せられる収益及び費用の額
art-96/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-4
in the case of a trust whose trustee is a trust company, during each business year, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, during the previous year, the changes in the assets relating to that trust and the amounts of proceeds and expenses attributable to the trust property;
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**五** 受益者等に交付した信託の利益の内容、受益者等の異動及び受託者の受けるべき報酬等に関する事項
art-96/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-5
matters concerning the content of the trust profits delivered to the beneficiaries, etc., changes of beneficiaries, etc., and the remuneration, etc. to be received by the trustee;
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**六** 委託者又は受益者等が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-96/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-6
if the tax agent notified by the settlor or a beneficiary, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**七** その信託が特定寄附信託である場合には、その旨及び次に掲げる事項
art-96/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-7
where the trust is a specified donation trust, a statement to that effect and the following matters:
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**イ** 当該特定寄附信託に係る特定寄附信託契約（租税特別措置法第四条の五第二項に規定する特定寄附信託契約をいう。）締結時の信託の元本の額
art-96/par-1/item-7/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-7/sub-1
the amount of the principal of the trust at the time of conclusion of the specified donation trust contract (meaning the specified donation trust contract prescribed in Article 4-5, paragraph (2) of the Act on Special Measures Concerning Taxation) relating to that specified donation trust;
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**ロ** 前年中に当該特定寄附信託の信託財産から支出した寄附金の額及び当該信託財産に帰せられる租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち前年中に寄附金として支出した金額並びにこれらの寄附金を支出した年月日
art-96/par-1/item-7/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-7/sub-2
the amount of donations expended from the trust property of that specified donation trust during the previous year and, out of the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph has applied that is attributable to that trust property, the amount expended as donations during the previous year, and the dates on which those donations were expended;
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**ハ** ロの寄附金を受領した法人又は法第十一条第二項（公共法人等及び公益信託等に係る非課税）に規定する公益信託の受託者の氏名又は名称及び住所若しくは居所又は所在地並びに当該公益信託の名称
art-96/par-1/item-7/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-7/sub-3
the name or title and domicile or residence or location of the corporation that received the donations in (b), or of the trustee of the public interest trust prescribed in Article 11, paragraph (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act, and the name of that public interest trust.
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**八** その他参考となるべき事項
art-96/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-8
any other matters for reference.
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**第二項** 前項の場合において、各人別の同項第四号に掲げる信託財産に帰せられる収益の額の合計額が三万円（当該合計額の計算の基礎となつた期間が一年未満である場合には、一万五千円）以下であるときは、その信託に係る同項の計算書は、提出することを要しない。
art-96/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-2
In the case of the preceding paragraph, where the total amount of the amounts of proceeds attributable to the trust property set forth in item (iv) of that paragraph, for each person, is 30,000 yen (15,000 yen if the period forming the basis for calculating that total amount is less than one year) or less, the statement under that paragraph relating to that trust need not be submitted.
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**第三項** その信託が次に掲げる場合に該当する場合には、その信託（その受益者等が居住者又は恒久的施設を有する非居住者であるものに限る。）に係る第一項の計算書については、前項の規定は、適用しない。
art-96/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-3
Where the trust falls under any of the following cases, the provisions of the preceding paragraph do not apply to the statement in paragraph (1) relating to that trust (limited to one whose beneficiaries, etc. are Residents or Nonresidents having a permanent establishment):
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**一** 特定寄附信託である場合
art-96/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-3/item-1
where it is a specified donation trust;
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**二** 前項に規定する収益の額に租税特別措置法第八条の五第一項第二号から第七号まで（確定申告を要しない配当所得等）に掲げる利子等若しくは配当等又は同法第四十一条の十二の二第三項（割引債の差益金額に係る源泉徴収等の特例）に規定する特定割引債の同項の償還金若しくは同条第一項第二号に規定する国外割引債の償還金で同法第三十七条の十一第二項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に該当する同法第四十一条の十二の二第六項第一号に規定する割引債に係るものが含まれる場合
art-96/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-3/item-2
where the amount of proceeds prescribed in the preceding paragraph includes interest, etc. or dividends, etc. set forth in Article 8-5, paragraph (1), items (ii) through (vii) (Dividend Income, etc. for Which No Tax Return Is Required) of the Act on Special Measures Concerning Taxation, or redemption money under Article 41-12-2, paragraph (3) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of that Act of a specified discount bond prescribed in that paragraph, or redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article, which relates to a discount bond prescribed in paragraph (6), item (i) of that Article that falls under listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act.
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**第四項** 第一項の計算書の書式は、別表第七（一）による。
art-96/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-4
The form of the statement in paragraph (1) is as set forth in Appended Table VII (1).
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### 第九十六条の二（有限責任事業組合等に係る組合員所得に関する計算書） — Statement of Partner Income from a Limited Liability Business Partnership
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art-96-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2
**第一項** 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約（第四号において「有限責任事業組合契約」という。）によつて成立する同法第二条（定義）に規定する有限責任事業組合（以下この項において「有限責任事業組合」という。）の業務を執行する同法第二十九条第三項（会計帳簿の作成及び保存）に規定する組合員又は投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約（第四号において「投資事業有限責任組合契約」という。）によつて成立する同法第二条第二項（定義）に規定する投資事業有限責任組合（以下この項において「投資事業有限責任組合」という。）の業務を執行する無限責任組合員は、法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により、当該有限責任事業組合又は投資事業有限責任組合（以下この項において「事業組合」という。）に係る同条に規定する各組合員（以下この項において「事業組合に係る組合員」という。）別に、次に掲げる事項を記載した計算書を、当該事業組合の主たる事務所の所在地の所轄税務署長に提出しなければならない。
art-96-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1
A partner prescribed in Article 29, paragraph (3) (Preparation and Retention of Accounting Books) of the Limited Liability Partnership Act (Act No. 40 of 2005) who executes the business of a limited liability partnership prescribed in Article 2 (Definitions) of that Act formed by a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreement) of that Act (referred to as a "limited liability partnership agreement" in item (iv)) (hereinafter in this paragraph referred to as a "limited liability partnership"), or an unlimited liability partner who executes the business of an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998) formed by an investment limited partnership agreement prescribed in Article 3, paragraph (1) (Investment Limited Partnership Agreement) of that Act (referred to as an "investment limited partnership agreement" in item (iv)) (hereinafter in this paragraph referred to as an "investment limited partnership"), must, pursuant to Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act, submit a statement stating the following matters, for each partner prescribed in Article 227-2 of the Act relating to that limited liability partnership or investment limited partnership (hereinafter in this paragraph referred to as a "business partnership") (hereinafter in this paragraph referred to as a "partner of a business partnership"), to the district director having jurisdiction over the location of the principal office of that business partnership.
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**一** 当該事業組合に係る組合員の氏名又は名称、住所若しくは居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号において同じ。）又は本店若しくは主たる事務所の所在地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にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
art-96-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-1
the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the partner of the business partnership (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);
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**二** 当該事業組合の名称及び主たる事務所の所在地並びに当該有限責任事業組合の会計帳簿を作成した組合員（有限責任事業組合契約に関する法律第二十九条第三項に規定する会計帳簿を作成した組合員をいう。）又は投資事業有限責任組合の業務を執行する無限責任組合員の氏名又は名称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にあつては、氏名又は名称）
art-96-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-2
the name and location of the principal office of the business partnership, and the name or title and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title) of the partner who prepared the accounting books of that limited liability partnership (meaning the partner who prepared the accounting books prescribed in Article 29, paragraph (3) of the Limited Liability Partnership Act) or of the unlimited liability partner who executes the business of the investment limited partnership;
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**三** 当該事業組合の計算期間（有限責任事業組合契約に関する法律第四条第三項第八号（組合契約書の作成）の有限責任事業組合の事業年度の期間又は投資事業有限責任組合契約に関する法律第八条第一項（財務諸表等の備付け及び閲覧等）の投資事業有限責任組合の事業年度の期間をいう。以下この項において同じ。）及び当該事業組合の事業の内容
art-96-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-3
the calculation period of the partnership (meaning the period of the business year of the limited liability partnership under Article 4, paragraph (3), item (viii) (Preparation of the Partnership Agreement) of the Limited Liability Partnership Act or the period of the business year of the investment limited partnership under Article 8, paragraph (1) (Keeping and Inspection, etc. of Financial Statements, etc.) of the Limited Partnership Act for Investment; hereinafter the same in this paragraph) and the content of the business of that business partnership;
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**四** 当該有限責任事業組合の計算期間の終了の時までに当該有限責任事業組合に係る組合員が当該有限責任事業組合契約に基づいて有限責任事業組合契約に関する法律第十一条（組合員の出資）の規定により出資をした同条の金銭その他の財産の価額で同法第二十九条第二項の規定により当該有限責任事業組合の会計帳簿に記載された同項の出資の価額の合計額に相当する金額その他出資に関する事項又は当該投資事業有限責任組合の計算期間の終了の時までに当該投資事業有限責任組合に係る組合員が当該投資事業有限責任組合契約に基づいて投資事業有限責任組合契約に関する法律第六条第二項（組合員の出資）の規定により出資をした同項の金銭その他の財産の価額で当該投資事業有限責任組合の会計帳簿に記載された出資の価額の合計額に相当する金額その他出資に関する事項
art-96-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-4
the amount corresponding to the total amount of the values of the money or other property prescribed in Article 11 (Contributions by Partners) of the Limited Liability Partnership Act for which, by the end of the calculation period of that limited liability partnership, the partner of the limited liability partnership made a contribution under the limited liability partnership agreement pursuant to that Article, which values are recorded in the accounting books of that limited liability partnership as the value of contributions prescribed in Article 29, paragraph (2) of that Act, and other matters concerning contributions; or the amount corresponding to the total amount of the values of the money or other property prescribed in Article 6, paragraph (2) (Contributions by Partners) of the Limited Partnership Act for Investment for which, by the end of the calculation period of that investment limited partnership, the partner of the investment limited partnership made a contribution under the investment limited partnership agreement pursuant to that paragraph, which values are recorded in the accounting books of that investment limited partnership as the value of contributions, and other matters concerning contributions;
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**五** 当該事業組合の計算期間において当該事業組合に係る組合員が交付を受けた金銭その他の資産に係る有限責任事業組合契約に関する法律第三十五条第一項（財産分配に関する責任）に規定する分配額又は投資事業有限責任組合契約に関する法律第十条第一項（財産分配の制限）に規定する組合財産の価額のうち、当該組合員がその交付を受けた部分に相当する金額及び当該事業組合の計算期間の終了の時までに当該組合員がその交付を受けた部分に相当する金額の合計額
art-96-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-5
out of the distribution amount prescribed in Article 35, paragraph (1) (Liability for Distribution of Property) of the Limited Liability Partnership Act, or the value of partnership property prescribed in Article 10, paragraph (1) (Restriction on Distribution of Property) of the Limited Partnership Act for Investment, relating to money or other assets delivered to the partner of the business partnership during the calculation period of the partnership, the total amount of the amount corresponding to the portion delivered to that partner and the amount corresponding to the portion delivered to that partner by the end of the calculation period of the partnership;
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**六** 当該事業組合に係る組合員の有限責任事業組合契約に関する法律第三十三条（組合員の損益分配の割合）に規定する損益分配の割合又は投資事業有限責任組合契約に関する法律第十六条（民法の準用）において準用する民法第六百七十四条（組合員の損益分配の割合）の規定による損益分配の割合
art-96-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-6
the proportion of distribution of profits and losses of the partner of the business partnership prescribed in Article 33 (Proportions of Partners' Distributions of Profits and Losses) of the Limited Liability Partnership Act, or the proportion of distribution of profits and losses under Article 674 (Proportions of Partners' Distributions of Profits and Losses) of the Civil Code as applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Limited Partnership Act for Investment;
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**七** 当該事業組合の計算期間における当該事業組合の損益計算書に計上されている収益及び費用の内訳並びに当該収益及び費用のうち当該事業組合に係る組合員の当該収益及び費用の額に相当する額
art-96-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-7
the breakdown of the proceeds and expenses recorded in the profit and loss statement of the business partnership for the calculation period of the partnership, and, out of those proceeds and expenses, the amount corresponding to the amount of those proceeds and expenses of the partner of the business partnership;
machine translation, not official
**八** 当該事業組合の計算期間の終了の日における当該事業組合の貸借対照表に計上されている資産及び負債の内訳並びに当該資産及び負債のうち当該事業組合に係る組合員の当該資産及び負債の額に相当する額（当該事業組合に係る組合員が当該計算期間の中途において脱退をした組合員である場合には、当該脱退をした日の直前における当該事業組合の貸借対照表その他これに類するものに計上されている資産及び負債の内訳並びに当該資産及び負債のうち当該脱退をした組合員の当該資産及び負債の額に相当する額）
art-96-2/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-8
the breakdown of the assets and liabilities recorded in the balance sheet of the business partnership as of the last day of the calculation period of the partnership, and, out of those assets and liabilities, the amount corresponding to the amount of those assets and liabilities of the partner of the business partnership (where the partner of the business partnership is a partner who withdrew during that calculation period, the breakdown of the assets and liabilities recorded in the balance sheet of the business partnership or any similar document immediately before the date of withdrawal, and, out of those assets and liabilities, the amount corresponding to the amount of those assets and liabilities of the partner who withdrew);
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**九** 当該事業組合に係る組合員が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-96-2/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-9
if the tax agent notified by the partner of the business partnership pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
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**十** その他参考となるべき事項
art-96-2/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-10
any other matters for reference.
machine translation, not official
**第二項** 前項の計算書の書式は、別表第七（二）による。
art-96-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-2
The form of the statement in the preceding paragraph is as set forth in Appended Table VII (2).
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### 第九十七条（名義人受領の配当所得等の調書） — Report on Dividend Income, etc. Received by the Person of Record
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art-97 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97
**第一項** 業務に関連して他人のために法第二十三条第一項（利子所得）に規定する利子等（以下この条において「利子等」という。）又は法第二十四条第一項（配当所得）に規定する配当等（以下この条において「配当等」という。）の支払を受ける者は、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）の規定により、その者がその名義人として利子等又は配当等（法第二百二十五条第一項（支払調書）に規定する調書又は法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）に規定する計算書を提出するものを除く。）の支払を受ける当該他人について、各人別に、次に掲げる事項を記載した調書を、その支払を受ける者の事務所、事業所その他これらに準ずるもので当該他人のためにその名義人として利子等又は配当等の支払を受ける契約に関する事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-97/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1
A person who, in connection with business, receives payment, for another person, of interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (referred to as "interest and similar income" in this Article) or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (referred to as "dividends and similar income" in this Article) must, pursuant to Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the Act, submit a report stating the following matters, for each of those other persons for whom the person receives payment of interest and similar income or dividends and similar income (excluding those for which the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act or the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act is submitted) as the person of record, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person receiving the payment that handles affairs relating to contracts under which interest and similar income or dividends and similar income are received for that other person as the person of record:
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**一** その者が名義人として利子等又は配当等の支払を受ける当該他人の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この号及び第五項第一号において同じ。）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にあつては、氏名又は名称及び住所。同号において同じ。）
art-97/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-1
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and paragraph (5), item (i)) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile; the same applies in that item) of the other person for whom the person receives payment of interest and similar income or dividends and similar income as the person of record;
machine translation, not official
**二** その年中の当該他人の名義人として支払を受ける利子等又は配当等の金額の合計額
art-97/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-2
the total amount of interest and similar income or dividends and similar income received during the year as the person of record of that other person;
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**三** 前号に規定する利子等に係る公社債、預貯金、合同運用信託若しくは公社債投資信託若しくは公募公社債等運用投資信託の受益権の種類別及び当該受益権を表示する受益証券の記号番号並びに当該利子等の支払年月日及び金額又は同号に規定する配当等に係る株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口、公募公社債等運用投資信託以外の公社債等運用投資信託及び社債的受益権を含む。）、出資若しくは投資信託若しくは特定受益証券発行信託の受益権の種類別、銘柄別の株数若しくは口数及び当該配当等の金額並びにその計算の基礎
art-97/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-3
the type of public and corporate bonds, Deposits and Savings, or beneficial interests in jointly managed trusts, Bond Investment Trusts or Bond-Based Investment Trusts Under Public Offering pertaining to the interest and similar income prescribed in the preceding item, the code number of the beneficiary certificate representing that beneficial interest, and the date of payment and amount of that interest and similar income; or the type, and the number of shares or units by issue, of the shares (including investment equity prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations, bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests), capital contributions, or beneficial interests in Investment Trusts or Specified Trusts That Issue Beneficiary Certificates pertaining to the dividends and similar income prescribed in that item, the amount of those dividends and similar income, and the basis for calculating that amount;
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**四** その他参考となるべき事項
art-97/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 前項の場合において、各人別の同項第二号に掲げる利子等の金額の合計額が三万円以下であるとき又は同号に掲げる配当等の金額の合計額（外国法人の発行する株式で金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に上場されているものについては、当該株式に係る事務取扱者ごとに各人別の当該合計額）が五万円以下であるときは、その利子等又は配当等に係る前項の調書は、提出することを要しない。
art-97/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-2
In the case referred to in the preceding paragraph, where the total amount of interest and similar income set forth in item (ii) of that paragraph for each person is 30,000 yen or less, or where the total amount of dividends and similar income set forth in that item (for shares issued by a Foreign Corporation that are listed on a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act, for each person handling affairs for those shares, that total amount for each person) is 50,000 yen or less, the report referred to in the preceding paragraph pertaining to that interest and similar income or those dividends and similar income is not required to be submitted.
machine translation, not official
**第三項** 国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等（租税特別措置法第三条の三第三項（国外で発行された公社債等の利子所得の分離課税等）の規定の適用を受ける同条第二項に規定する国外公社債等の利子等に限る。）に係る前項の規定の適用については、同条第三項に規定する交付をする金額を第一項第二号に規定する支払を受ける利子等の金額とみなす。
art-97/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-3
For the application of the preceding paragraph to interest and similar income pertaining to public and corporate bonds issued outside Japan or to beneficial interests in Bond Investment Trusts or Bond-Based Investment Trusts Under Public Offering (limited to the interest and similar income of overseas public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation that are subject to the provisions of paragraph (3) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) of that Article), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the amount of interest and similar income received as prescribed in paragraph (1), item (ii).
machine translation, not official
**第四項** 国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権若しくは株式（第八十三条第一項（配当等の支払調書）に規定する株式をいう。）に係る配当等（租税特別措置法第八条の三第三項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）又は第九条の二第二項（国外で発行された株式の配当所得の源泉徴収の特例）の規定の適用を受ける同法第八条の三第二項に規定する国外投資信託等の配当等又は同法第九条の二第一項に規定する国外株式の配当等に限る。）又は同法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等に係る第二項の規定の適用については、同法第八条の三第三項、第九条の二第二項又は第九条の三の二第一項に規定する交付をする金額を第一項第二号に規定する支払を受ける配当等の金額とみなす。
art-97/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-4
For the application of paragraph (2) to dividends and similar income pertaining to beneficial interests in Investment Trusts issued outside Japan (excluding Bond Investment Trusts and Bond-Based Investment Trusts Under Public Offering) or Specified Trusts That Issue Beneficiary Certificates, or to shares (meaning the shares prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income)) (limited to the dividends and similar income of overseas Investment Trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation or the dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of that Act that are subject to the provisions of Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) or Article 9-2, paragraph (2) (Special Provisions on Withholding on Dividend Income from Shares Issued Outside Japan) of that Act), or to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of that Act, the amount to be delivered as prescribed in Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act is deemed to be the amount of dividends and similar income received as prescribed in paragraph (1), item (ii).
machine translation, not official
**第五項** 業務に関連して他人のために株式等（法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等をいう。以下この項において同じ。）の譲渡の対価（同条第一項に規定する対価をいい、同条第三項に規定する金銭等及び同条第四項に規定する償還金等を含む。以下この項において同じ。）の支払（同条第三項及び第四項に規定する交付を含む。以下この項において同じ。）を受ける者は、法第二百二十八条第二項の規定により、その者がその名義人として株式等の譲渡の対価（法第二百二十五条第一項に規定する調書又は法第二百二十七条の二に規定する計算書を提出するものを除く。）の支払を受ける当該他人について、各人別に、次に掲げる事項を記載した調書を、その支払を受ける者の事務所、事業所その他これらに準ずるもので当該他人のためにその名義人として株式等の譲渡の対価の支払を受ける契約に関する事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
art-97/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5
A person who, in connection with business, receives, for another person, payment (including the delivery prescribed in Article 224-3, paragraphs (3) and (4) of the Act; the same applies hereinafter in this paragraph) of consideration for the transfer of shares, etc. (meaning the shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the Act; the same applies hereinafter in this paragraph) (meaning the consideration prescribed in paragraph (1) of that Article, and including the money, etc. prescribed in paragraph (3) of that Article and the redemption money, etc. prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) must, pursuant to Article 228, paragraph (2) of the Act, submit a report stating the following matters, for each of those other persons for whom the person receives payment of consideration for the transfer of shares, etc. (excluding those for which the report prescribed in Article 225, paragraph (1) of the Act or the statement prescribed in Article 227-2 of the Act is submitted) as the person of record, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person receiving the payment that handles affairs relating to contracts under which consideration for the transfer of shares, etc. is received for that other person as the person of record:
machine translation, not official
**一** その者が名義人として株式等の譲渡の対価の支払を受ける当該他人の氏名又は名称、住所及び個人番号又は法人番号
art-97/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-1
the name or title, domicile and individual number or corporate number of the other person for whom the person receives payment of consideration for the transfer of shares, etc. as the person of record;
machine translation, not official
**二** その年中に当該他人の名義人として支払を受けることが確定した株式等の譲渡の対価の額及びその確定した日
art-97/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-2
the amount of consideration for the transfer of shares, etc. that was finalized during the year as payable as the person of record of that other person, and the date on which it was finalized;
machine translation, not official
**三** 前号の株式等の銘柄別の数（社債的受益権及び公社債にあつては、額面金額）
art-97/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-3
the number of the shares, etc. set forth in the preceding item by issue (for bond-type beneficial interests and public and corporate bonds, the face value);
machine translation, not official
**四** 第二号の株式等の法第二百二十四条の三第二項各号に規定する区分
art-97/par-5/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-4
the category prescribed in each item of Article 224-3, paragraph (2) of the Act for the shares, etc. set forth in item (ii);
machine translation, not official
**五** 当該株式等の譲渡の対価の支払を受ける契約が民法第六百六十七条第一項（組合契約）に規定する組合契約（外国におけるこれに類する契約を含む。以下この号において同じ。）に基づくものである場合には、次に掲げる事項
art-97/par-5/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-5
where the contract under which payment of consideration for the transfer of those shares, etc. is received is based on a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (including a similar contract in a foreign country; the same applies hereinafter in this item), the following matters:
machine translation, not official
**イ** 当該組合契約に係る組合（これに類するものを含む。）の名称及び当該組合の主たる事務所、事業所その他これらに準ずるものの所在地
art-97/par-5/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-5/sub-1
the name of the partnership pertaining to that partnership contract (including a similar entity) and the location of the principal office, place of business or other equivalent place of that partnership;
machine translation, not official
**ロ** その年中に当該組合契約に係る名義人として支払を受けることが確定した株式等の銘柄別の譲渡の対価の額の総額
art-97/par-5/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-5/sub-2
the total amount of consideration for the transfer, by issue, of the shares, etc. that was finalized during the year as payable as the person of record pertaining to that partnership contract;
machine translation, not official
**ハ** ロに掲げる金額のうちに当該他人が支払を受ける株式等の譲渡の対価の額の占める割合
art-97/par-5/item-5/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-5/sub-3
the proportion that the amount of consideration for the transfer of shares, etc. received by that other person represents of the amount set forth in (b);
machine translation, not official
**六** その他参考となるべき事項
art-97/par-5/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-6
any other matters for reference.
machine translation, not official
**第六項** 法第二百二十八条第三項に規定する譲渡性預金の受入れをする者は、同項の規定により、その受理した法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡又は譲受けに関する告知書について、その受理した告知書ごとに、当該告知書に記載された第八十一条の十七第一項各号（譲渡性預金の譲渡等に関する告知書）に掲げる事項を記載した調書を、その譲渡性預金の受入れをする営業所又は事務所の所在地の所轄税務署長に提出しなければならない。
art-97/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-6
A person who accepts negotiable deposits prescribed in Article 228, paragraph (3) of the Act must, pursuant to that paragraph, for each paper-based notice received concerning the transfer or acquisition prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, submit a report stating the matters set forth in the items of Article 81-17, paragraph (1) (Paper-Based Notice Regarding Transfer of Negotiable Deposits) that are stated in that paper-based notice, to the district director with jurisdiction over the location of the business office or office at which the negotiable deposits are accepted.
machine translation, not official
**第七項** 第一項及び前二項の調書の書式は、別表第八（一）から別表第八（四）までによる。
art-97/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-7
The forms of the reports referred to in paragraph (1) and the preceding two paragraphs are as per Appended Table VIII (1) through Appended Table VIII (4).
machine translation, not official
### 第九十七条の二（新株予約権の行使に関する調書） — Report on the Exercise of Share Options
caption: machine translation, not official
art-97-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2
**第一項** 個人又は法人に対し会社法第二百三十八条第二項（募集事項の決定）の決議（同法第二百三十九条第一項（募集事項の決定の委任）の決議による委任に基づく同項に規定する募集事項の決定及び同法第二百四十条第一項（公開会社における募集事項の決定の特則）の規定による取締役会の決議を含む。第三号において同じ。）により同法第二百三十八条第一項の新株予約権若しくは同法第三百二十二条第一項（ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会）の決議（同条第二項の規定による定款の定めを含む。第三号において同じ。）により同法第二百七十七条（新株予約権無償割当て）の新株予約権又は会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号。第三号において「旧商法」という。）第二百八十条ノ二十一第一項（新株予約権の有利発行の決議）の決議により同項に規定する新株予約権（以下この項において「新株予約権」という。）の法第二百二十八条の二（新株予約権の行使に関する調書）に規定する発行又は割当てをした株式会社は、同条の規定により、その発行又は割当てに係る新株予約権の行使をした者の各人別に、次に掲げる事項を記載した調書を、当該株式会社の本店の所在地の所轄税務署長に提出しなければならない。
art-97-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1
A stock company that has made the issuance or allotment prescribed in Article 228-2 (Report on the Exercise of Share Options) of the Act, to an individual or a corporation, of share options under Article 238, paragraph (1) of the Companies Act by a resolution under Article 238, paragraph (2) (Determination of Subscription Requirements) of that Act (including the determination of subscription requirements prescribed in Article 239, paragraph (1) (Delegation of Determination of Subscription Requirements) of that Act based on delegation by a resolution under that paragraph and a resolution of the board of directors under Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for Public Company) of that Act; the same applies in item (iii)), of share options under Article 277 (Allotment of Share Options without Contribution) of that Act by a resolution under Article 322, paragraph (1) (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) of that Act (including a provision of the articles of incorporation under paragraph (2) of that Article; the same applies in item (iii)), or of share options prescribed in Article 280-21, paragraph (1) (Resolution on Favorable Issuance of Share Options) of the Commercial Code (Act No. 48 of 1899) prior to its amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) (referred to as the "former Commercial Code" in item (iii)) by a resolution under that paragraph (all of these referred to as "share options" in this paragraph) must, pursuant to that Article, submit a report stating the following matters for each person who exercised the share options pertaining to that issuance or allotment, to the district director with jurisdiction over the location of the head office of that stock company:
machine translation, not official
**一** その新株予約権の行使をした者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地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にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
art-97-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-1
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who exercised the share options (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or place of residence, or the location of the head office or principal office);
machine translation, not official
**二** その新株予約権の行使があつた年月日
art-97-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-2
the date on which the share options were exercised;
machine translation, not official
**三** その行使があつた新株予約権に係る会社法第二百三十八条第二項の決議若しくは同法第三百二十二条第一項の決議（同条第二項の規定による定款の定めがある場合にあつては、当該新株予約権の発行又は割当てに係る決定をした取締役会の決議又は取締役の決定）又は旧商法第二百八十条ノ二十一第一項の規定による決議をした年月日
art-97-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-3
the date of the resolution under Article 238, paragraph (2) of the Companies Act or the resolution under Article 322, paragraph (1) of that Act (where there is a provision of the articles of incorporation under paragraph (2) of that Article, the resolution of the board of directors or the decision of the director that made the decision concerning the issuance or allotment of those share options), or the resolution under Article 280-21, paragraph (1) of the former Commercial Code, pertaining to the share options that were exercised;
machine translation, not official
**四** その新株予約権の行使により交付をした株式の種類及び数
art-97-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-4
the class and number of the shares delivered upon the exercise of the share options;
machine translation, not official
**五** その新株予約権の発行又は割当てに係る払い込まれるべき額及びその行使に際して払い込まれるべき額
art-97-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-5
the amount to be paid in connection with the issuance or allotment of the share options and the amount to be paid upon their exercise;
machine translation, not official
**六** その新株予約権の行使があつた日における当該株式会社の株式の一株当たりの価額
art-97-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-6
the value per share of the shares of the stock company on the date on which the share options were exercised;
machine translation, not official
**七** その他参考となるべき事項
art-97-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-7
any other matters for reference.
machine translation, not official
**第二項** 前項に規定する調書の書式は、別表第九（一）による。
art-97-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-2
The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (1).
machine translation, not official
### 第九十七条の三（株式無償割当てに関する調書） — Report on Allotments of Shares Without Contribution
caption: machine translation, not official
art-97-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3
**第一項** 個人又は法人に対し会社法第三百二十二条第一項（ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会）の決議（同条第二項の規定による定款の定めを含む。第三号において同じ。）により法第二百二十八条の三（株式無償割当てに関する調書）に規定する株式無償割当て（以下この項において「株式無償割当て」という。）をした株式会社は、同条の規定により、その割当てを受けた者の各人別に、次に掲げる事項を記載した調書を、当該株式会社の本店の所在地の所轄税務署長に提出しなければならない。
art-97-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1
A stock company that has made an allotment of shares without contribution prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the Act (hereinafter referred to as "allotment of shares without contribution" in this paragraph) to an individual or corporation by a resolution under Article 322, paragraph (1) of the Companies Act (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) (including a provision of the articles of incorporation under paragraph (2) of that Article; the same applies in item (iii)) must, pursuant to Article 228-3 of the Act, submit a report stating the following matters, for each person who received the allotment, to the district director with jurisdiction over the location of the head office of the stock company.
machine translation, not official
**一** 当該株式無償割当てを受けた者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地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にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
art-97-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person who received the allotment of shares without contribution (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or residence, or location of the head office or principal office);
machine translation, not official
**二** 当該株式無償割当ての効力を生ずる年月日
art-97-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-2
the date on which the allotment of shares without contribution takes effect;
machine translation, not official
**三** 当該株式無償割当てに係る会社法第三百二十二条第一項の決議（同条第二項の規定による定款の定めがある場合にあつては、当該株式無償割当てに係る決定をした取締役会の決議又は取締役の決定）をした年月日
art-97-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-3
the date on which the resolution under Article 322, paragraph (1) of the Companies Act pertaining to the allotment of shares without contribution was made (in the case where there is a provision of the articles of incorporation under paragraph (2) of that Article, the resolution of the board of directors or the decision of a director that made the determination pertaining to the allotment of shares without contribution);
machine translation, not official
**四** 当該株式無償割当てにより交付をした株式の種類及び数
art-97-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-4
the class and number of shares delivered by the allotment of shares without contribution;
machine translation, not official
**五** 前号の株式と引換えに払い込まれるべき額がある場合には、その額
art-97-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-5
if there is an amount to be paid in exchange for the shares set forth in the preceding item, that amount;
machine translation, not official
**六** 当該株式無償割当ての効力を生ずる日における第四号の株式の一株当たりの価額
art-97-3/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-6
the value per share of the shares set forth in item (iv) on the date on which the allotment of shares without contribution takes effect;
machine translation, not official
**七** その他参考となるべき事項
art-97-3/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-7
any other matters for reference.
machine translation, not official
**第二項** 前項に規定する調書の書式は、別表第九（二）による。
art-97-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-2
The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (2).
machine translation, not official
### 第九十七条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan
caption: machine translation, not official
art-97-3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2
**第一項** 外国法人と法第二百二十八条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に規定する政令で定める関係にある内国法人の役員（同条に規定する役員をいう。以下この項において同じ。）若しくは使用人（役員又は使用人であつた者を含む。）で同条各号に掲げる者のいずれかに該当するもの又は外国法人の国内にある営業所等（同条に規定する営業所等をいう。以下この項において同じ。）において勤務する当該外国法人の役員若しくは使用人（役員又は使用人であつた者を含む。）で同条各号に掲げる者のいずれかに該当するもの（以下この項において「役員等」と総称する。）が、当該役員等と当該役員等に係る外国親会社等（同条に規定する外国親会社等をいう。以下この項において同じ。）との間の契約により付与された令第三百五十四条の三第二項各号（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に掲げる権利（以下この項において単に「権利」という。）に基づき当該外国親会社等から株式、金銭その他の経済的利益の交付、支払又は供与（以下この項において「供与等」という。）を受けた場合には、当該内国法人又は営業所等の長は、法第二百二十八条の三の二の規定により、その経済的利益の供与等を受けた者の各人別に、次に掲げる事項を記載した調書を、当該内国法人の本店若しくは主たる事務所の所在地又は当該営業所等の所在地の所轄税務署長に提出しなければならない。
art-97-3-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1
In the case where an officer (meaning an officer prescribed in Article 228-3-2 of the Act; hereinafter the same applies in this paragraph) or employee (including a person who was an officer or employee) of a Domestic Corporation that has with a Foreign Corporation the relationship specified by Cabinet Order as prescribed in Article 228-3-2 (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) of the Act, who falls under any of the persons set forth in the items of that Article, or an officer or employee (including a person who was an officer or employee) of a Foreign Corporation who works at a business office or similar place of the Foreign Corporation in Japan (meaning a business office or similar place prescribed in that Article; hereinafter the same applies in this paragraph) and who falls under any of the persons set forth in the items of that Article (collectively referred to as "officers or similar persons" in this paragraph) has received a delivery, payment, or provision (hereinafter referred to as "provision or similar transfer" in this paragraph) of shares, money, or other economic benefit from the foreign parent company or similar corporation pertaining to the officers or similar persons (meaning a foreign parent company or similar corporation prescribed in that Article; hereinafter the same applies in this paragraph), based on a right set forth in the items of Article 354-3, paragraph (2) of the Order (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) (hereinafter simply referred to as "right" in this paragraph) that was granted by a contract between the officers or similar persons and the foreign parent company or similar corporation pertaining to the officers or similar persons, the head of the Domestic Corporation or business office or similar place must, pursuant to Article 228-3-2 of the Act, submit a report stating the following matters, for each person who received the provision or similar transfer of the economic benefit, to the district director with jurisdiction over the location of the head office or principal office of the Domestic Corporation or the location of the business office or similar place.
machine translation, not official
**一** その経済的利益の供与等を受けた者の次に掲げる区分に応じそれぞれ次に定める事項
art-97-3-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-1
the matters specified respectively below according to the following categories of the person who received the provision or similar transfer of the economic benefit
machine translation, not official
**イ** 法第二百二十八条の三の二第一号に掲げる居住者 その者の氏名、住所又は居所及び個人番号
art-97-3-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-1/sub-1
a Resident set forth in Article 228-3-2, item (i) of the Act: the person's name, domicile or residence, and individual number;
machine translation, not official
**ロ** 法第二百二十八条の三の二第二号に掲げる非居住者 次に掲げる事項
art-97-3-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-1/sub-2
a Nonresident set forth in Article 228-3-2, item (ii) of the Act: the following matters
machine translation, not official
**（１）** その者の氏名、法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の時の直前における国内の住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び当該国外転出の時の直前における国内の住所又は居所）
art-97-3-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-1/sub-2/sub2-1
the person's name, domicile or residence in Japan immediately before the time of the departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (Special Provisions on Capital Gains upon Departure from Japan), and individual number (for a person who does not have an individual number, the name and the domicile or residence in Japan immediately before the time of that departure from Japan);
machine translation, not official
**（２）** その者が当該内国法人又は外国法人と締結した委任契約、雇用契約その他これらに類する契約に係る期間
art-97-3-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-1/sub-2/sub2-2
the period pertaining to the contract of mandate, employment contract, or other similar contract that the person concluded with the Domestic Corporation or Foreign Corporation.
machine translation, not official
**二** その経済的利益の供与等を受けた年月日
art-97-3-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-2
the date on which the person received the provision or similar transfer of the economic benefit;
machine translation, not official
**三** その供与等を受けた経済的利益の内容
art-97-3-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-3
the content of the economic benefit received through the provision or similar transfer;
machine translation, not official
**四** その供与等を受けた株式の価額又は金銭その他の経済的利益の額及びその表示通貨並びにその計算の基礎となつた次に掲げる事項
art-97-3-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-4
the value of the shares or the amount of money or other economic benefit received through the provision or similar transfer, the currency in which it is denominated, and the following matters that formed the basis of its calculation
machine translation, not official
**イ** その供与等を受けた株式の数又は金銭その他の経済的利益の供与等の基因となつた権利の単位数
art-97-3-2/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-4/sub-1
the number of shares received through the provision or similar transfer, or the number of units of the right that formed the basis of the provision or similar transfer of money or other economic benefit;
machine translation, not official
**ロ** その供与等を受けた日における株式一株当たりの価額又は権利一単位当たりにつき供与等を受けた金銭その他の経済的利益の額及びその表示通貨
art-97-3-2/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-4/sub-2
the value per share on the date of receipt of the provision or similar transfer, or the amount of money or other economic benefit received through the provision or similar transfer per unit of the right, and the currency in which it is denominated;
machine translation, not official
**五** その経済的利益の供与等の基因となつた権利に関する次に掲げる事項
art-97-3-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-5
the following matters concerning the right that formed the basis of the provision or similar transfer of the economic benefit
machine translation, not official
**イ** 当該権利の付与に関する契約を締結した年月日
art-97-3-2/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-5/sub-1
the date on which the contract on the granting of that right was concluded;
machine translation, not official
**ロ** 当該権利の種類
art-97-3-2/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-5/sub-2
the class of that right;
machine translation, not official
**ハ** 当該権利に基づき取得することができる株式の総数又は金銭その他の経済的利益の総額（当該権利の付与に関する契約において、当該株式の総数又は経済的利益の総額が定められていない場合には、当該契約により付与された権利の総数）
art-97-3-2/par-1/item-5/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-5/sub-3
the total number of shares that can be acquired based on that right, or the total amount of money or other economic benefit (where the total number of shares or total amount of economic benefit is not fixed in the contract on the granting of that right, the total number of rights granted by that contract);
machine translation, not official
**ニ** 当該権利の付与に関する契約を締結した外国親会社等の名称及び本店又は主たる事務所が所在する国の国名（法人番号を有する者にあつては、名称、本店又は主たる事務所が所在する国の国名及び法人番号）
art-97-3-2/par-1/item-5/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-5/sub-4
the name of the foreign parent company or similar corporation that concluded the contract on the granting of that right and the name of the country in which its head office or principal office is located (for a person that has a corporate number, the name, the name of the country in which its head office or principal office is located, and the corporate number).
machine translation, not official
**六** その他参考となるべき事項
art-97-3-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1/item-6
any other matters for reference.
machine translation, not official
**第二項** 前項に規定する調書の書式は、別表第九（三）による。
art-97-3-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-2
The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (3).
machine translation, not official
### 第九十七条の四（支払調書等の提出の特例） — Special Provisions on the Submission of Payment Reports and Related Documents
caption: machine translation, not official
art-97-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4
**第一項** 法第二百二十八条の四第一項（支払調書等の提出の特例）に規定する財務省令で定めるところにより算出した数は、同項に規定する調書等（以下この項及び次項において「調書等」という。）の提出期限の属する年の前々年の一月一日から十二月三十一日までの間にその者が提出すべきであつた当該調書等の枚数を別表第五（一）から別表第五（十五）まで及び別表第五（十七）から別表第九（三）までの表ごとに計算した数とする。
art-97-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-1
The number calculated as specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act is the number of sheets of the statements and similar reports prescribed in that paragraph (hereinafter in this paragraph and the following paragraph referred to as "statements and similar reports") that the person should have submitted during the period from January 1 to December 31 of the second year preceding the year in which the due date for submission of the statements and similar reports falls, calculated for each of the tables from Appended Table V (1) through Appended Table V (15) and from Appended Table V (17) through Appended Table IX (3).
machine translation, not official
**第二項** 調書等を提出すべき者が法第二百二十八条の四第一項第一号に規定する電子情報処理組織を使用して同項に規定する記載事項（次項、第四項及び第六項第三号において「記載事項」という。）を同条第一項に規定する税務署長に提供しようとする場合における届出その他の手続については、次項第一号に掲げる方法により提供しようとする場合には国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第四条第一項から第三項まで、第六項及び第七項（事前届出等）の規定の例により、次項第二号に掲げる方法により提供しようとする場合には同条第四項及び第六項の規定の例による。
art-97-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-2
Where a person who is to submit statements and similar reports intends to provide, by using the electronic data processing system prescribed in Article 228-4, paragraph (1), item (i) of the Act, the required particulars prescribed in that paragraph (hereinafter in the following paragraph, paragraph (4), and paragraph (6), item (iii) referred to as "required particulars") to the district director prescribed in paragraph (1) of that Article, the notification and other procedures are to follow the provisions of Article 4, paragraphs (1) to (3), (6), and (7) (Advance Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. in the case where the person intends to provide them by the method set forth in item (i) of the following paragraph, and the provisions of paragraphs (4) and (6) of that Article in the case where the person intends to provide them by the method set forth in item (ii) of the following paragraph.
machine translation, not official
**第三項** 法第二百二十八条の四第一項第一号に規定する財務省令で定める方法は、次に掲げる方法とする。
art-97-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3
The methods specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (i) of the Act are the following methods.
machine translation, not official
**一** 国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項（電子情報処理組織による申請等）の定めるところにより記載事項を送信する方法
art-97-4/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3/item-1
a method of transmitting the required particulars as provided in Article 5, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.;
machine translation, not official
**二** 国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条の二第一項（電子情報処理組織による申請等）の定めるところにより、同項に規定する特定ファイルに記載事項を記録し、かつ、税務署長に対して、当該特定ファイルに記録された当該記載事項を閲覧し、及び国税庁の使用に係る電子計算機に備えられたファイルに記録する権限を付与する方法
art-97-4/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3/item-2
a method of, as provided in Article 5-2, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc., recording the required particulars in the specified file prescribed in that paragraph and granting the district director the authority to view the required particulars recorded in that specified file and to record them in a file kept on a computer used by the National Tax Agency.
machine translation, not official
**第四項** 前項第二号に掲げる方法により記載事項の提供を行う者は、同号に規定する特定ファイルに記録した記載事項を国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条の二第三項の定めるところにより保存しなければならない。
art-97-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-4
A person who provides the required particulars by the method set forth in item (ii) of the preceding paragraph must retain the required particulars recorded in the specified file prescribed in that item as provided in Article 5-2, paragraph (3) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.
machine translation, not official
**第五項** 法第二百二十八条の四第一項第二号に規定する財務省令で定める記録用の媒体は、光ディスク又は磁気ディスクとする。
art-97-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-5
The recording media specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (ii) of the Act are optical discs or magnetic disks.
machine translation, not official
**第六項** 令第三百五十五条第一項（支払調書等の提出の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-97-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6
The matters specified by Ministry of Finance Order as prescribed in Article 355, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Order are the following matters.
machine translation, not official
**一** 令第三百五十五条第一項の申請書の提出をする者の氏名及び住所若しくは居所又は名称、所在地及び法人番号
art-97-4/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-1
the name and domicile or residence, or the name, location, and corporate number, of the person who submits the written application under Article 355, paragraph (1) of the Order;
machine translation, not official
**二** 法第二百二十八条の四第三項の承認を受けようとする旨
art-97-4/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-2
a statement to the effect that the person intends to obtain the approval under Article 228-4, paragraph (3) of the Act;
machine translation, not official
**三** 記載事項を提供しようとする税務署長及び当該税務署長に提供しようとする理由
art-97-4/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-3
the district director to whom the person intends to provide the required particulars and the reason for providing them to that district director;
machine translation, not official
**四** 法第二百二十八条の四第一項各号に掲げる方法のうちいずれの方法によるかの別
art-97-4/par-6/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-4
the distinction as to which of the methods set forth in the items of Article 228-4, paragraph (1) of the Act is to be used;
machine translation, not official
**五** その他参考となるべき事項
art-97-4/par-6/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-5
any other matters for reference.
machine translation, not official
**第七項** 法第二百二十八条の四第三項に規定する財務省令で定める税務署長は、令第三百五十五条第一項の所轄の税務署長への申請に基づく同条第二項又は第三項の規定による承認に係る前項第三号の税務署長とする。
art-97-4/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-7
The district director specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (3) of the Act is the district director set forth in item (iii) of the preceding paragraph in connection with an approval under Article 355, paragraph (2) or (3) of the Order that is based on an application to the competent district director under Article 355, paragraph (1) of the Order.
machine translation, not official
### 第九十八条（開業等の届出） — Business Commencement Report
caption: machine translation, not official
art-98 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98
**第一項** 居住者又は非居住者は、国内において新たに不動産所得、事業所得又は山林所得を生ずべき事業（以下この条において「事業所得等を生ずべき事業」という。）を開始し、又はその事業所得等を生ずべき事業に係る事務所、事業所その他これらに準ずるもの（以下この条において「事務所等」という。）を設け、若しくはその事務所等を移転し、若しくは廃止した場合には、法第二百二十九条（開業等の届出）の規定により、次に掲げる事項を記載した届出書を、納税地の所轄税務署長に提出しなければならない。
art-98/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98/par-1
A Resident or Nonresident who, in Japan, has newly commenced a business that produces real property income, business income, or timber income (hereinafter in this Article referred to as a "business that produces business income, etc."), or has established, relocated, or abolished an office, place of business, or other similar facility pertaining to that business that produces business income, etc. (hereinafter in this Article referred to as an "office or similar place"), must, pursuant to Article 229 (Business Commencement Report) of the Act, submit a written notification stating the following matters to the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**一** その届出書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所））並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-98/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98/par-1/item-1
the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the written notification (for a person who has no individual number, the name and domicile (residence, in the case where the person has no domicile in Japan)), and, where the place of domicile (place of residence, in the case where the person has no domicile in Japan) differs from the place for tax payment, the place for tax payment;
machine translation, not official
**二** 国内において新たに事業所得等を生ずべき事業を開始し、又はその事業所得等を生ずべき事業に係る事務所等を設け、若しくはその事務所等を移転し、若しくは廃止した旨及びその開始し、又はその事務所等を設け、若しくはその事務所等を移転し、若しくは廃止した年月日
art-98/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98/par-1/item-2
a statement to the effect that the person has newly commenced a business that produces business income, etc. in Japan, or has established, relocated, or abolished an office or similar place pertaining to that business, and the date of that commencement, or of that establishment, relocation, or abolition of the office or similar place;
machine translation, not official
**三** 国内において新たに事業所得等を生ずべき事業を開始した場合にはその事業所得等を生ずべき事業の概要
art-98/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98/par-1/item-3
where the person has newly commenced a business that produces business income, etc. in Japan, an outline of that business;
machine translation, not official
**四** その事務所等の所在地（事務所等を移転した場合には、その移転後の事務所等の所在地）
art-98/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98/par-1/item-4
the location of the office or similar place (where the office or similar place has been relocated, the location of the office or similar place after the relocation);
machine translation, not official
**五** その他参考となるべき事項
art-98/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98/par-1/item-5
any other matters for reference.
machine translation, not official
### 第九十九条（給与等の支払をする事務所の開設等の届出） — Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
caption: machine translation, not official
art-99 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99
**第一項** 国内において法第二十八条第一項（給与所得）に規定する給与等（以下この条において「給与等」という。）の支払事務を取り扱う事務所、事業所その他これらに準ずるもの（以下この条において「給与支払事務所等」という。）を設け、又はこれを移転し、若しくは廃止した者は、法第二百三十条（給与等の支払をする事務所の開設等の届出）の規定により、次に掲げる事項を記載した届出書を、その給与支払事務所等の所在地の所轄税務署長（給与支払事務所等を移転する場合には、その移転前の給与支払事務所等の所在地の所轄税務署長）に提出しなければならない。
art-99/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99/par-1
A person who has established, or relocated or abolished, in Japan an office, place of business, or other similar facility that handles the payment affairs of the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Article referred to as "salary or other wage") (hereinafter in this Article referred to as a "salary payment office, etc.") must, pursuant to Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act, submit a written notification stating the following matters to the district director with jurisdiction over the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the district director with jurisdiction over the location of the salary payment office, etc. before the relocation).
machine translation, not official
**一** その届出書を提出する者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地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にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
art-99/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person submitting the written notification (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or residence, or location of the head office or principal office);
machine translation, not official
**二** 給与支払事務所等を設け、又はこれを移転し、若しくは廃止した旨及びその年月日
art-99/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99/par-1/item-2
a statement to the effect that the salary payment office, etc. has been established, relocated, or abolished, and the date thereof;
machine translation, not official
**三** 給与支払事務所等の所在地（給与支払事務所等を移転する場合には、その移転前の給与支払事務所等の所在地及びその移転後の給与支払事務所等の所在地）
art-99/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99/par-1/item-3
the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the location of the salary payment office, etc. before the relocation and the location after the relocation);
machine translation, not official
**四** その届出書を提出する日の現況におけるその給与支払事務所等において給与等の支払を受ける者の人員数
art-99/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99/par-1/item-4
the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification;
machine translation, not official
**五** その他参考となるべき事項
art-99/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99/par-1/item-5
any other matters for reference.
machine translation, not official
### 第百条（給与等、退職手当等又は公的年金等の支払明細書） — Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages
caption: machine translation, not official
art-100 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100
**第一項** 法第二百三十一条第一項（給与等、退職手当等又は公的年金等の支払明細書）に規定する給与等、退職手当等又は公的年金等の支払をする者は、同項の規定により、次に掲げる事項を記載した支払明細書を、その支払の際、その支払を受ける者に交付しなければならない。
art-100/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1
A person who pays the salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (1) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act must, pursuant to Article 231, paragraph (1) of the Act, deliver a payment slip stating the following matters to the person receiving the payment at the time of the payment.
machine translation, not official
**一** その支払に係る法第二百三十一条第一項に規定する給与等、退職手当等又は公的年金等の金額
art-100/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-1
the amount of the salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (1) of the Act pertaining to the payment;
machine translation, not official
**二** 前号の給与等、退職手当等又は公的年金等につき法第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により徴収された所得税の額（法第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等）の規定により控除された金額を含む。）
art-100/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-2
the amount of income tax collected on the salary or other wage, severance pay or other such compensation, or public pension or retirement package set forth in the preceding item under the provisions of Part IV, Chapter II (Withholding on Salary Income), Chapter III (Withholding on Retirement Income), or Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act (including the amount deducted under Article 222 (Deduction of Unwithheld Tax Amounts from Amounts Payable and Demands for Payment) of the Act);
machine translation, not official
**三** 法第百九十一条（過納額の還付）の規定により還付した金額
art-100/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-3
the amount refunded under Article 191 (Refund of Overpaid Amounts) of the Act;
machine translation, not official
**四** 租税特別措置法第四十一条の三の七第三項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等）に規定する給与特別控除額のうち同条第一項又は第二項の規定により控除した金額
art-100/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-4
the amount deducted under paragraph (1) or (2) of Article 41-3-7 of the Act on Special Measures Concerning Taxation, out of the special salary deduction amount prescribed in paragraph (3) of that Article (Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024).
machine translation, not official
**第二項** 前項の場合において、同項に規定する公的年金等の支払をする者が、その支払の際、当該支払に係る支払明細書に当該支払に係る同項各号に掲げる事項と併せて当該支払に係る月分（当該月分が二以上ある場合には、最後の月分）と同一年度内の月分の当該公的年金等の当該支払後の支払（以下この条において「次回以後の支払」という。）に係る次に掲げる事項を記載し、これを交付したときは、当該次回以後の支払に係る支払明細書は、交付することを要しない。ただし、当該次回以後の支払について、当該記載をした事項に変更が生じたとき又は同項第三号に掲げる金額があることとなつたときは、当該変更が生じた支払又は当該金額があることとなつた支払以後の当該次回以後の支払に係る支払明細書の交付については、この限りでない。
art-100/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-2
In the case referred to in the preceding paragraph, where a person who pays the public pension or retirement package prescribed in that paragraph has, at the time of payment, stated in the payment slip pertaining to that payment, together with the matters set forth in the items of the preceding paragraph pertaining to that payment, the following matters pertaining to the payment, after that payment, of that public pension or retirement package for a month falling in the same fiscal year as the month for which that payment is made (where there are two or more such months, the last month) (hereinafter in this Article referred to as "subsequent payment"), and has delivered the payment slip, a payment slip pertaining to the subsequent payment need not be delivered; provided, however, that this does not apply, where a change has occurred in the matters so stated with respect to the subsequent payment or an amount set forth in item (iii) of the preceding paragraph has come to exist, to the delivery of payment slips pertaining to the subsequent payment on or after the payment in which that change has occurred or that amount has come to exist.
machine translation, not official
**一** 当該公的年金等の次回以後の支払に係る前項第一号及び第二号に掲げる事項
art-100/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-2/item-1
the matters set forth in items (i) and (ii) of the preceding paragraph pertaining to the subsequent payment of that public pension or retirement package;
machine translation, not official
**二** 当該公的年金等の次回以後の支払に係る支払の予定日
art-100/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-2/item-2
the scheduled date of payment pertaining to the subsequent payment of that public pension or retirement package.
machine translation, not official
**第三項** 前項ただし書の場合において、同項の公的年金等の支払をする者が、その変更が生じた事項又はそのあることとなつた第一項第三号に掲げる金額について、当該変更が生じた支払又は当該あることとなつた支払以後最初に行われる当該公的年金等の支払の際に、当該支払及び当該支払に係る次回以後の支払に係る前項本文の規定による記載をした支払明細書の交付をしたときは、当該次回以後の支払に係る支払明細書の交付については、同項の規定の適用があるものとする。
art-100/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-3
In the case of the proviso to the preceding paragraph, where the person who pays the public pension or retirement package referred to in the preceding paragraph has, with respect to the matter in which the change has occurred or the amount set forth in paragraph (1), item (iii) that has come to exist, at the time of the first payment of that public pension or retirement package made on or after the payment in which that change has occurred or that amount has come to exist, delivered a payment slip bearing the statement under the main clause of the preceding paragraph pertaining to that payment and to the subsequent payment pertaining to that payment, the provisions of the preceding paragraph are to apply to the delivery of payment slips pertaining to the subsequent payment.
machine translation, not official
**第四項** 第九十五条の二（源泉徴収票に係る電磁的方法による提供の承諾）の規定は、令第三百五十六条第一項（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）の規定により承諾を得る場合について準用する。
art-100/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-4
The provisions of Article 95-2 (Consent to Provision of Withholding Receipts by Electronic or Magnetic Means) apply mutatis mutandis to the case where consent is obtained pursuant to Article 356, paragraph (1) of the Order (Consent, etc. to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages).
machine translation, not official
**第五項** 第一項の規定は、法第二百三十一条第二項ただし書の規定により給与等、退職手当等又は公的年金等の支払を受ける者に交付する同項の給与等、退職手当等又は公的年金等の支払明細書について準用する。
art-100/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-5
The provisions of paragraph (1) apply mutatis mutandis to the payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in Article 231, paragraph (2) of the Act that is delivered to the person receiving payment of the same pursuant to the proviso to Article 231, paragraph (2) of the Act.
machine translation, not official
---
## Cites
- art-81/par-1: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1
- art-81/par-1/item-2: 前号 → 所得税法施行規則 第八十一条第一項第一号 (Article 81, paragraph (1), item (i)), art-81/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-1
- art-81/par-1/item-3: 第一号 → 所得税法施行規則 第八十一条第一項第一号 (Article 81, paragraph (1), item (i)), art-81/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-1
- art-81/par-1/item-4: 法人税法第十七条第一号 → 法人税法 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-1
- art-81/par-1/item-4: 令第三百四条第二号 → e-Gov law 340CO0000000096, 第三百四条第一項第二号 (Article 304, paragraph (1), item (ii)), art-304/par-1/item-2 — not held in this collection
- art-81-2/par-1: 令第三百三十五条第一項第一号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第一号 (Article 335, paragraph (1), item (i)), art-335/par-1/item-1 — not held in this collection
- art-81-2/par-1: 次条第一号 → 所得税法施行規則 第八十一条の三第一項第一号 (Article 81-3, paragraph (1), item (i)), art-81-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-1
- art-81-2/par-1: 次項 → 所得税法施行規則 第八十一条の二第二項 (Article 81-2, paragraph (2)), art-81-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-2/par-2
- art-81-2/par-1: 令第三百三十五条第一項第四号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第四号 (Article 335, paragraph (1), item (iv)), art-335/par-1/item-4 — not held in this collection
- art-81-2/par-2: 令第三百三十五条第一項第四号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第四号 (Article 335, paragraph (1), item (iv)), art-335/par-1/item-4 — not held in this collection
- art-81-2/par-2: この項 → 所得税法施行規則 第八十一条の二第二項 (Article 81-2, paragraph (2)), art-81-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-2/par-2
- art-81-3/par-1: 令第三百三十六条第二項第一号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-81-3/par-1/item-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection
- art-81-3/par-1/item-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9
- art-81-3/par-1/item-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/art-28/par-1
- art-81-3/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-81-4/par-1: 令第三百三十六条第二項第二号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-81-4/par-1/item-3: 第一号 → 所得税法施行規則 第八十一条の四第一項第一号 (Article 81-4, paragraph (1), item (i)), art-81-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-1
- art-81-4/par-1/item-3: この条 → 所得税法施行規則 第八十一条の四 (Article 81-4), art-81-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4
- art-81-4/par-1/item-4: 前号 → 所得税法施行規則 第八十一条の四第一項第三号 (Article 81-4, paragraph (1), item (iii)), art-81-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-3
- art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第一号 (Article 81-4, paragraph (1), item (i)), art-81-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-1
- art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第二号 (Article 81-4, paragraph (1), item (ii)), art-81-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-2
- art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第三号 (Article 81-4, paragraph (1), item (iii)), art-81-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-3
- art-81-4/par-1/item-5: 前各号 → 所得税法施行規則 第八十一条の四第一項第四号 (Article 81-4, paragraph (1), item (iv)), art-81-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-4
- art-81-4/par-1/item-7: 前条第一号 → 所得税法施行規則 第八十一条の三第一項第一号 (Article 81-3, paragraph (1), item (i)), art-81-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-1
- art-81-4/par-1/item-7: 第二号 → 所得税法施行規則 第八十一条の三第一項第二号 (Article 81-3, paragraph (1), item (ii)), art-81-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-2
- art-81-4/par-1/item-7: 投資信託及び投資法人に関する法律第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-81-4/par-1/item-7: 第九号 → 所得税法施行規則 第八十一条の四第一項第九号 (Article 81-4, paragraph (1), item (ix)), art-81-4/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-9
- art-81-4/par-1/item-8: 長期信用銀行法第八条 → e-Gov law 327AC0000000187, 第八条 (Article 8), art-8 — not held in this collection
- art-81-4/par-1/item-8: 金融機関の合併及び転換に関する法律第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-81-4/par-1/item-8: 同法第五十五条第四項 → e-Gov law 343AC0000000086, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection
- art-81-4/par-1/item-8: 信用金庫法第五十四条の二の四第一項 → e-Gov law 326AC1000000238, 第五十四条の二の四第一項 (Article 54-2-4, paragraph (1)), art-54-2-4/par-1 — not held in this collection
- art-81-4/par-1/item-8: 農林中央金庫法第六十条 → e-Gov law 413AC0000000093, 第六十条 (Article 60), art-60 — not held in this collection
- art-81-4/par-1/item-8: 株式会社商工組合中央金庫法第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第一号 (Article 81-4, paragraph (1), item (i)), art-81-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-1
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第二号 (Article 81-4, paragraph (1), item (ii)), art-81-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-2
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第三号 (Article 81-4, paragraph (1), item (iii)), art-81-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-3
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第四号 (Article 81-4, paragraph (1), item (iv)), art-81-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-4
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第五号 (Article 81-4, paragraph (1), item (v)), art-81-4/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-5
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第六号 (Article 81-4, paragraph (1), item (vi)), art-81-4/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-6
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第七号 (Article 81-4, paragraph (1), item (vii)), art-81-4/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-7
- art-81-4/par-1/item-9: 前各号 → 所得税法施行規則 第八十一条の四第一項第八号 (Article 81-4, paragraph (1), item (viii)), art-81-4/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-4/par-1/item-8
- art-81-4/par-1/item-9: 令第三百三十六条第二項第一号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-81-4/par-1/item-9: 投資信託及び投資法人に関する法律第二条第二項 → e-Gov law 326AC0100000198, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-81-5/par-1: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-1/item-1: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-1/item-1: この号 → 所得税法施行規則 第八十一条の五第一項第一号 (Article 81-5, paragraph (1), item (i)), art-81-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-1/item-1
- art-81-5/par-1/item-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-81-5/par-1/item-1: この条 → 所得税法施行規則 第八十一条の五 (Article 81-5), art-81-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5
- art-81-5/par-1/item-1/sub-1: 次項第一号 → 所得税法施行規則 第八十一条の五第二項第一号 (Article 81-5, paragraph (2), item (i)), art-81-5/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-2/item-1
- art-81-5/par-1/item-1/sub-1: 第三項 → 所得税法施行規則 第八十一条の五第三項 (Article 81-5, paragraph (3)), art-81-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-3
- art-81-5/par-1/item-1/sub-3: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-81-5/par-1/item-1/sub-3: 次項第二号 → 所得税法施行規則 第八十一条の五第二項第二号 (Article 81-5, paragraph (2), item (ii)), art-81-5/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-2/item-2
- art-81-5/par-1/item-1/sub-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 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-81-5/par-1/item-2: 当該証券投資信託が投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第十二条第一号 → e-Gov law 412CO0000000480, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-81-5/par-1/item-2: 第二号 → e-Gov law 412CO0000000480, 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — not held in this collection
- art-81-5/par-2: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-2: 投資信託及び投資法人に関する法律第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-81-5/par-2: 同法第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection
- art-81-5/par-3: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-3: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-5/par-3: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-5/par-3: 令第三百三十六条第一項 → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection
- art-81-5/par-4: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-5: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-6: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-81-5/par-6: 金融商品取引法第百十七条第四号 → 金融商品取引法 第百十七条第一項第四号 (Article 117, paragraph (1), item (iv)), art-117/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-117/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-117/par-1/item-4
- art-81-6/par-1: 令第三百三十七条第二項第一号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第一号 (Article 337, paragraph (2), item (i)), art-337/par-2/item-1 — not held in this collection
- art-81-6/par-1: 第八十一条第一号から第三号まで → 所得税法施行規則 第八十一条第一項第一号 (Article 81, paragraph (1), item (i)), art-81/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-1
- art-81-6/par-1: 第八十一条第一号から第三号まで → 所得税法施行規則 第八十一条第一項第二号 (Article 81, paragraph (1), item (ii)), art-81/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-2
- art-81-6/par-1: 第八十一条第一号から第三号まで → 所得税法施行規則 第八十一条第一項第三号 (Article 81, paragraph (1), item (iii)), art-81/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-3
- art-81-6/par-1: 次項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-6/par-1: 第七項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7
- art-81-6/par-1: 第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-6/par-1/item-1: 第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-6/par-1/item-1/sub-1: 第七条第二項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-1
- art-81-6/par-1/item-1/sub-1: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-6/par-1/item-1/sub-1: この条 → 所得税法施行規則 第八十一条の六 (Article 81-6), art-81-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6
- art-81-6/par-1/item-1/sub-2: 第七条第一項第二号 → 所得税法施行規則 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-2
- art-81-6/par-1/item-1/sub-2: 次項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-6/par-1/item-1/sub-2: 第二号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-2
- art-81-6/par-1/item-2: 次号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-6/par-1/item-2/sub-1: 次項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-6/par-1/item-2/sub-1: 第二号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-2
- art-81-6/par-1/item-2/sub-2: 前号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-1
- art-81-6/par-1/item-3: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-6/par-1/item-3: 第七項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7
- art-81-6/par-1/item-3: 次項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-6/par-1/item-3: 第二号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-2
- art-81-6/par-2: 前項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-6/par-2/item-1: 前項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-1
- art-81-6/par-2/item-2: 第七条第一項第二号 → 所得税法施行規則 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-1/item-2
- art-81-6/par-2/item-2: 次号 → 所得税法施行規則 第八十一条の六第二項第三号 (Article 81-6, paragraph (2), item (iii)), art-81-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-3
- art-81-6/par-2/item-5: 令第三十一条の二第十四号 → e-Gov law 340CO0000000096, 第三十一条の二第一項第十四号 (Article 31-2, paragraph (1), item (xiv)), art-31-2/par-1/item-14 — not held in this collection
- art-81-6/par-2/item-6: 第七条第二項第五号 → 所得税法施行規則 第七条第二項第五号 (Article 7, paragraph (2), item (v)), art-7/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-5
- art-81-6/par-2/item-7: 第七条第二項第六号 → 所得税法施行規則 第七条第二項第六号 (Article 7, paragraph (2), item (vi)), art-7/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-6
- art-81-6/par-2/item-8: 第七条第二項第七号 → 所得税法施行規則 第七条第二項第七号 (Article 7, paragraph (2), item (vii)), art-7/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-2/item-7
- art-81-6/par-2/item-9: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-2
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第三号 (Article 81-6, paragraph (2), item (iii)), art-81-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-3
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第四号 (Article 81-6, paragraph (2), item (iv)), art-81-6/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-4
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第五号 (Article 81-6, paragraph (2), item (v)), art-81-6/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-5
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第六号 (Article 81-6, paragraph (2), item (vi)), art-81-6/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-6
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第七号 (Article 81-6, paragraph (2), item (vii)), art-81-6/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-7
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第八号 (Article 81-6, paragraph (2), item (viii)), art-81-6/par-2/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-8
- art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第九号 (Article 81-6, paragraph (2), item (ix)), art-81-6/par-2/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-9
- art-81-6/par-3: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-6/par-3/item-1: 法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- art-81-6/par-3/item-1: この項 → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-6/par-3/item-1: 次項 → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-6/par-3/item-1/sub-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条 → e-Gov law 426CO0000000155, 第三十八条 (Article 38), art-38 — not held in this collection
- art-81-6/par-3/item-1/sub-1: 次項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-6/par-3/item-1/sub-3: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/my-number-act/art-39/par-4 · https://japanlaw.org/l/425AC0000000027/art-39/par-4
- art-81-6/par-3/item-1/sub-3: 次項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-6/par-3/item-2: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-6/par-3/item-3/sub-1: 第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-6/par-3/item-3/sub-1: 前二号 → 所得税法施行規則 第八十一条の六第三項第一号 (Article 81-6, paragraph (3), item (i)), art-81-6/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-1
- art-81-6/par-3/item-3/sub-1: 前二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-6/par-3/item-3/sub-2: 法第六条の三第一号 → 所得税法 第六条の三第一項第一号 (Article 6-3, paragraph (1), item (i)), art-6-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-1
- art-81-6/par-4: 前項 → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-6/par-4: 第八十一条第四号 → 所得税法施行規則 第八十一条第一項第四号 (Article 81, paragraph (1), item (iv)), art-81/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-4
- art-81-6/par-4: 第五号 → 所得税法施行規則 第八十一条第一項第五号 (Article 81, paragraph (1), item (v)), art-81/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-5
- art-81-6/par-4/item-1/sub-1: 第三号 → 所得税法施行規則 第八十一条の六第四項第三号 (Article 81-6, paragraph (4), item (iii)), art-81-6/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-3
- art-81-6/par-4/item-1/sub-1: 第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-6/par-4/item-1/sub-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-81-6/par-4/item-2/sub-2: 前号 → 所得税法施行規則 第八十一条の六第四項第一号 (Article 81-6, paragraph (4), item (i)), art-81-6/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-1
- art-81-6/par-4/item-3: 第八十一条第四号 → 所得税法施行規則 第八十一条第一項第四号 (Article 81, paragraph (1), item (iv)), art-81/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81/par-1/item-4
- art-81-6/par-4/item-3/sub-1: 令第三百四条第二号 → e-Gov law 340CO0000000096, 第三百四条第一項第二号 (Article 304, paragraph (1), item (ii)), art-304/par-1/item-2 — not held in this collection
- art-81-6/par-4/item-3/sub-2: 第一号 → 所得税法施行規則 第八十一条の六第四項第一号 (Article 81-6, paragraph (4), item (i)), art-81-6/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-1
- art-81-6/par-4/item-4: 前号 → 所得税法施行規則 第八十一条の六第四項第三号 (Article 81-6, paragraph (4), item (iii)), art-81-6/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-3
- art-81-6/par-5: 令第三百三十六条第一項 → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection
- art-81-6/par-5: 電気通信回線による登記情報の提供に関する法律（平成十一年法律第二百二十六号）第三条第二項 → e-Gov law 411AC0000000226, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-81-6/par-5: 同法第二条第一項 → e-Gov law 411AC0000000226, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-81-6/par-5: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-6/par-5: 前項 → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-6/par-6: 第四項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-6/par-6: 銀行法第四十七条第二項 → 銀行法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/banking-act/art-47/par-2 · https://japanlaw.org/l/356AC0000000059/art-47/par-2
- art-81-6/par-6: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9
- art-81-6/par-6: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/art-28/par-1
- art-81-6/par-6: 令第三百三十六条第一項 → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection
- art-81-6/par-6: 第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2
- art-81-6/par-6: 第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-6/par-7: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1
- art-81-6/par-7: この項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7
- art-81-6/par-7/item-1/sub-1/sub2-1: 第七条第三項第一号 → 所得税法施行規則 第七条第三項第一号 (Article 7, paragraph (3), item (i)), art-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-1
- art-81-6/par-7/item-1/sub-1/sub2-1: この項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7
- art-81-6/par-7/item-1/sub-1/sub2-2: 第七条第六項第一号 → 所得税法施行規則 第七条第六項第一号 (Article 7, paragraph (6), item (i)), art-7/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-6/item-1
- art-81-6/par-7/item-1/sub-1/sub2-3: 第七条第三項第一号 → 所得税法施行規則 第七条第三項第一号 (Article 7, paragraph (3), item (i)), art-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-1/ch-3/from-art-7#art-7/par-3/item-1
- art-81-6/par-7/item-1/sub-1/sub2-3: 次号 → 所得税法施行規則 第八十一条の六第七項第二号 (Article 81-6, paragraph (7), item (ii)), art-81-6/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-7/item-2
- art-81-6/par-8: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-6/par-8/item-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-6/par-8/item-1: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-6/par-8/item-1: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-6/par-8/item-1: 次号 → 所得税法施行規則 第八十一条の六第八項第二号 (Article 81-6, paragraph (8), item (ii)), art-81-6/par-8/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8/item-2
- art-81-6/par-8/item-1: 第八十一条の九第一項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-1
- art-81-6/par-8/item-1: 第八十一条の十七第六項 → 所得税法施行規則 第八十一条の十七第六項 (Article 81-17, paragraph (6)), art-81-17/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-6
- art-81-6/par-8/item-2: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-6/par-8/item-2: 第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-6/par-9: 前項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-6/par-10: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-6/par-10: 第二十六条第一号 → 所得税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-1
- art-81-6/par-10: 同条第四号 → 所得税法施行規則 第二十六条第一項第四号 (Article 26, paragraph (1), item (iv)), art-26/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-4
- art-81-7/par-1: 令第三百三十七条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-7/par-1: 前条第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-7/par-1: 同項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-7/par-2: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-7/par-2/item-1: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-7/par-2/item-1: 令第三百三十六条第二項第一号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-81-7/par-2/item-1: 法第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- art-81-7/par-2/item-1: 租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2
- art-81-7/par-2/item-1: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-81-7/par-2/item-1: 租税特別措置法第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1
- art-81-7/par-2/item-2: 前号 → 所得税法施行規則 第八十一条の七第二項第一号 (Article 81-7, paragraph (2), item (i)), art-81-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-1
- art-81-7/par-2/item-2: この項 → 所得税法施行規則 第八十一条の七第二項 (Article 81-7, paragraph (2)), art-81-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2
- art-81-7/par-2/item-2: 次号 → 所得税法施行規則 第八十一条の七第二項第三号 (Article 81-7, paragraph (2), item (iii)), art-81-7/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-3
- art-81-7/par-2/item-3: 前二号 → 所得税法施行規則 第八十一条の七第二項第一号 (Article 81-7, paragraph (2), item (i)), art-81-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-1
- art-81-7/par-2/item-3: 前二号 → 所得税法施行規則 第八十一条の七第二項第二号 (Article 81-7, paragraph (2), item (ii)), art-81-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-2
- art-81-7/par-2/item-4: 令第三百三十六条第一項 → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection
- art-81-7/par-2/item-5: 法人税法別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2
- art-81-7/par-2/item-5: 前三号 → 所得税法施行規則 第八十一条の七第二項第二号 (Article 81-7, paragraph (2), item (ii)), art-81-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-2
- art-81-7/par-2/item-5: 前三号 → 所得税法施行規則 第八十一条の七第二項第三号 (Article 81-7, paragraph (2), item (iii)), art-81-7/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-3
- art-81-7/par-2/item-5: 前三号 → 所得税法施行規則 第八十一条の七第二項第四号 (Article 81-7, paragraph (2), item (iv)), art-81-7/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-4
- art-81-7/par-3: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-7/par-3: この条 → 所得税法施行規則 第八十一条の七 (Article 81-7), art-81-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7
- art-81-7/par-3: 次条 → 所得税法施行規則 第八十一条の八 (Article 81-8), art-81-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8
- art-81-7/par-3: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-7/par-3/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-7/par-3/item-1: この号 → 所得税法施行規則 第八十一条の七第三項第一号 (Article 81-7, paragraph (3), item (i)), art-81-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3/item-1
- art-81-7/par-3/item-1: 次項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4
- art-81-7/par-3/item-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-7/par-3/item-2: 前条第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-7/par-3/item-2: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-7/par-4: 前項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3
- art-81-7/par-4: 第一号 → 所得税法施行規則 第八十一条の七第四項第一号 (Article 81-7, paragraph (4), item (i)), art-81-7/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4/item-1
- art-81-7/par-4: 第二号 → 所得税法施行規則 第八十一条の七第四項第二号 (Article 81-7, paragraph (4), item (ii)), art-81-7/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4/item-2
- art-81-7/par-4: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-7/par-4: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-7/par-4: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-7/par-5: 第三項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3
- art-81-7/par-5: 前項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4
- art-81-7/par-6: 第三項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-3
- art-81-7/par-6: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-7/par-6: 第四項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-4
- art-81-8/par-1: 令第三百三十八条第一項 → e-Gov law 340CO0000000096, 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — not held in this collection
- art-81-8/par-1: 第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-8/par-1: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection
- art-81-8/par-1: 令第三百三十六条第一項から第三項まで → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection
- art-81-8/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-8/par-1: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-8/par-1: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-8/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-8/par-2: 令第三百三十八条第三項 → e-Gov law 340CO0000000096, 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — not held in this collection
- art-81-8/par-2: 同条第二項 → e-Gov law 340CO0000000096, 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — not held in this collection
- art-81-8/par-2: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-8/par-2: この項 → 所得税法施行規則 第八十一条の八第二項 (Article 81-8, paragraph (2)), art-81-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-2
- art-81-8/par-3: 前項 → 所得税法施行規則 第八十一条の八第二項 (Article 81-8, paragraph (2)), art-81-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-2
- art-81-8/par-3: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection
- art-81-8/par-3: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-8/par-4: 第二項 → 所得税法施行規則 第八十一条の八第二項 (Article 81-8, paragraph (2)), art-81-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-2
- art-81-8/par-4: 令第三百三十八条第二項 → e-Gov law 340CO0000000096, 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — not held in this collection
- art-81-8/par-4: 第三項 → e-Gov law 340CO0000000096, 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — not held in this collection
- art-81-8/par-5: 第一項 → 所得税法施行規則 第八十一条の八第一項 (Article 81-8, paragraph (1)), art-81-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-1
- art-81-8/par-5: 第三項 → 所得税法施行規則 第八十一条の八第三項 (Article 81-8, paragraph (3)), art-81-8/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-3
- art-81-8/par-5: 郵政民営化法第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection
- art-81-8/par-5: この項 → 所得税法施行規則 第八十一条の八第五項 (Article 81-8, paragraph (5)), art-81-8/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-5
- art-81-8/par-5: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection
- art-81-9/par-1: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-9/par-1: この条 → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9
- art-81-9/par-1: 令第三百三十九条第二項 → e-Gov law 340CO0000000096, 第三百三十九条第二項 (Article 339, paragraph (2)), art-339/par-2 — not held in this collection
- art-81-9/par-1: 次項 → 所得税法施行規則 第八十一条の九第二項 (Article 81-9, paragraph (2)), art-81-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-2
- art-81-9/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-9/par-1: この項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-1
- art-81-9/par-1: 第三項第一号 → 所得税法施行規則 第八十一条の九第三項第一号 (Article 81-9, paragraph (3), item (i)), art-81-9/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-1
- art-81-9/par-1: 第六項第一号 → 所得税法施行規則 第八十一条の九第六項第一号 (Article 81-9, paragraph (6), item (i)), art-81-9/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-1
- art-81-9/par-1: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-9/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-9/par-1: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-9/par-2: 前項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-1
- art-81-9/par-2: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-9/par-2: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-9/par-3: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-9/par-3/item-1: 第一項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-1
- art-81-9/par-3/item-1: 第六項第一号 → 所得税法施行規則 第八十一条の九第六項第一号 (Article 81-9, paragraph (6), item (i)), art-81-9/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-1
- art-81-9/par-3/item-4: 第一号 → 所得税法施行規則 第八十一条の九第三項第一号 (Article 81-9, paragraph (3), item (i)), art-81-9/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3/item-1
- art-81-9/par-3/item-4: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-81-9/par-4: 令第三百三十九条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-9/par-4: 第八十一条の三第三号 → 所得税法施行規則 第八十一条の三第一項第三号 (Article 81-3, paragraph (1), item (iii)), art-81-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81-3/par-1/item-3
- art-81-9/par-5: 令第三百三十九条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-9/par-5: 第三項 → 所得税法施行規則 第八十一条の九第三項 (Article 81-9, paragraph (3)), art-81-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-3
- art-81-9/par-5/item-1: 令第三百三十九条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-9/par-5/item-1: 同条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-9/par-5/item-1: 次項第二号 → 所得税法施行規則 第八十一条の九第六項第二号 (Article 81-9, paragraph (6), item (ii)), art-81-9/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-2
- art-81-9/par-5/item-1: 第七項第二号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-2
- art-81-9/par-5/item-2: 前号 → 所得税法施行規則 第八十一条の九第五項第一号 (Article 81-9, paragraph (5), item (i)), art-81-9/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-5/item-1
- art-81-9/par-6: 令第三百三十九条第六項 → e-Gov law 340CO0000000096, 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — not held in this collection
- art-81-9/par-6: 次項 → 所得税法施行規則 第八十一条の九第七項 (Article 81-9, paragraph (7)), art-81-9/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7
- art-81-9/par-6/item-1: 令第三百三十九条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-9/par-6/item-3: 前号 → 所得税法施行規則 第八十一条の九第六項第二号 (Article 81-9, paragraph (6), item (ii)), art-81-9/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-2
- art-81-9/par-7: 令第三百三十九条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-9/par-7: 同条第六項 → e-Gov law 340CO0000000096, 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — not held in this collection
- art-81-9/par-7/item-1: 前項第一号 → 所得税法施行規則 第八十一条の九第六項第一号 (Article 81-9, paragraph (6), item (i)), art-81-9/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-6/item-1
- art-81-9/par-7/item-3: 前号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-2
- art-81-9/par-7/item-4: 第二号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-2
- art-81-9/par-7/item-5: 第二号 → 所得税法施行規則 第八十一条の九第七項第二号 (Article 81-9, paragraph (7), item (ii)), art-81-9/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-7/item-2
- art-81-9/par-8: 令第三百三十九条第八項 → e-Gov law 340CO0000000096, 第三百三十九条第八項 (Article 339, paragraph (8)), art-339/par-8 — not held in this collection
- art-81-9/par-8: 第八十一条の五第三項 → 所得税法施行規則 第八十一条の五第三項 (Article 81-5, paragraph (3)), art-81-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-5#art-81-5/par-3
- art-81-9/par-9: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-10/par-1: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-10/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-10/par-1: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-10/par-1: 第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-10/par-1: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection
- art-81-10/par-1: 同条第五項 → e-Gov law 340CO0000000096, 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — not held in this collection
- art-81-10/par-1: 第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-10/par-1: 第三項 → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-10/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-10/par-1: 第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-1
- art-81-10/par-1: 同項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-10/par-1: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-10/par-1: 第八十一条の九第一項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-9/par-1
- art-81-10/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-10/par-1: 同条第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-10/par-1: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-10/par-1: 同条第六項 → 所得税法施行規則 第八十一条の六第六項 (Article 81-6, paragraph (6)), art-81-6/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-6
- art-81-11/par-1: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-1: 令第三百三十七条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-11/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-11/par-1: 同項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-11/par-1: 令第三百三十九条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection
- art-81-11/par-2: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-2: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-11/par-2: 第八十一条の七第二項 → 所得税法施行規則 第八十一条の七第二項 (Article 81-7, paragraph (2)), art-81-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2
- art-81-11/par-2: 同項第一号 → 所得税法施行規則 第八十一条の七第二項第一号 (Article 81-7, paragraph (2), item (i)), art-81-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-1
- art-81-11/par-2: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-11/par-2: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-11/par-2: 同条第二項 → e-Gov law 340CO0000000096, 第三百三十九条第二項 (Article 339, paragraph (2)), art-339/par-2 — not held in this collection
- art-81-11/par-2: 同項第二号 → 所得税法施行規則 第八十一条の七第二項第二号 (Article 81-7, paragraph (2), item (ii)), art-81-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-2
- art-81-11/par-2: 同項第四号 → 所得税法施行規則 第八十一条の七第二項第四号 (Article 81-7, paragraph (2), item (iv)), art-81-7/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-7/par-2/item-4
- art-81-11/par-2: 令第三百三十六条第一項 → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection
- art-81-11/par-3: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-11/par-3: 同条第二項 → e-Gov law 340CO0000000096, 第三百三十九条第二項 (Article 339, paragraph (2)), art-339/par-2 — not held in this collection
- art-81-11/par-3: この条 → 所得税法施行規則 第八十一条の十一 (Article 81-11), art-81-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11
- art-81-11/par-3: 次条 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12
- art-81-11/par-3: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-3: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-11/par-3/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-11/par-3/item-1: この号 → 所得税法施行規則 第八十一条の十一第三項第一号 (Article 81-11, paragraph (3), item (i)), art-81-11/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3/item-1
- art-81-11/par-3/item-1: 次項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4
- art-81-11/par-3/item-1: 第六項 → 所得税法施行規則 第八十一条の十一第六項 (Article 81-11, paragraph (6)), art-81-11/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-6
- art-81-11/par-3/item-2: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-3/item-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-11/par-3/item-2: 前条 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-10
- art-81-11/par-3/item-2: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-11/par-3/item-2: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-11/par-4: 前項 → 所得税法施行規則 第八十一条の十一第三項 (Article 81-11, paragraph (3)), art-81-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3
- art-81-11/par-4: 第一号 → 所得税法施行規則 第八十一条の十一第四項第一号 (Article 81-11, paragraph (4), item (i)), art-81-11/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4/item-1
- art-81-11/par-4: 第二号 → 所得税法施行規則 第八十一条の十一第四項第二号 (Article 81-11, paragraph (4), item (ii)), art-81-11/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4/item-2
- art-81-11/par-4: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-4: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-11/par-4: 令第三百三十七条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-11/par-4: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-11/par-5: 第三項 → 所得税法施行規則 第八十一条の十一第三項 (Article 81-11, paragraph (3)), art-81-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3
- art-81-11/par-5: 前項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4
- art-81-11/par-6: 第三項 → 所得税法施行規則 第八十一条の十一第三項 (Article 81-11, paragraph (3)), art-81-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3
- art-81-11/par-6: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-6: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-11/par-6: 第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-11/par-7: 第三項 → 所得税法施行規則 第八十一条の十一第三項 (Article 81-11, paragraph (3)), art-81-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-3
- art-81-11/par-7: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-11/par-7: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-11/par-7: 第四項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-11/par-4
- art-81-12/par-1: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-12/par-1: 令第三百三十八条第一項 → e-Gov law 340CO0000000096, 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — not held in this collection
- art-81-12/par-1: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection
- art-81-12/par-1: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection
- art-81-12/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-12/par-1: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-12/par-1: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-12/par-1: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-12/par-1: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection
- art-81-12/par-1: 同条第五項 → e-Gov law 340CO0000000096, 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — not held in this collection
- art-81-12/par-1: 第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-9#art-81-10
- art-81-12/par-1: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-12/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-12/par-2: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-12/par-2: 令第三百三十八条第三項 → e-Gov law 340CO0000000096, 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — not held in this collection
- art-81-12/par-2: 同条第二項 → e-Gov law 340CO0000000096, 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — not held in this collection
- art-81-12/par-2: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-12/par-2: この項 → 所得税法施行規則 第八十一条の十二第二項 (Article 81-12, paragraph (2)), art-81-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-2
- art-81-12/par-3: 前項 → 所得税法施行規則 第八十一条の十二第二項 (Article 81-12, paragraph (2)), art-81-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-2
- art-81-12/par-3: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-12/par-3: 令第三百三十八条第四項 → e-Gov law 340CO0000000096, 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — not held in this collection
- art-81-12/par-3: 第八十一条の八第五項 → 所得税法施行規則 第八十一条の八第五項 (Article 81-8, paragraph (5)), art-81-8/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-7#art-81-8/par-5
- art-81-12/par-4: 第二項 → 所得税法施行規則 第八十一条の十二第二項 (Article 81-12, paragraph (2)), art-81-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-11#art-81-12/par-2
- art-81-12/par-4: 令第三百三十九条第一項 → e-Gov law 340CO0000000096, 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — not held in this collection
- art-81-12/par-4: 第三項 → e-Gov law 340CO0000000096, 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — not held in this collection
- art-81-12/par-4: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — not held in this collection
- art-81-12/par-4: 同条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- art-81-12/par-4: 令第三百三十八条第二項 → e-Gov law 340CO0000000096, 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — not held in this collection
- art-81-12/par-4: 第三項 → e-Gov law 340CO0000000096, 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — not held in this collection
- art-81-17/par-1: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-1: この項 → 所得税法施行規則 第八十一条の十七第一項 (Article 81-17, paragraph (1)), art-81-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1
- art-81-17/par-1: 第三項 → 所得税法施行規則 第八十一条の十七第三項 (Article 81-17, paragraph (3)), art-81-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-3
- art-81-17/par-1: 第六項 → 所得税法施行規則 第八十一条の十七第六項 (Article 81-17, paragraph (6)), art-81-17/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-6
- art-81-17/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-17/par-1/item-1: この条 → 所得税法施行規則 第八十一条の十七 (Article 81-17), art-81-17 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17
- art-81-17/par-1/item-1: 第四項 → 所得税法施行規則 第八十一条の十七第四項 (Article 81-17, paragraph (4)), art-81-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-4
- art-81-17/par-2: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-17/par-2: 第八十一条の六 → 所得税法施行規則 第八十一条の六 (Article 81-6), art-81-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6
- art-81-17/par-2: 同条第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-17/par-2: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection
- art-81-17/par-2: 第八十一条の十七第六項 → 所得税法施行規則 第八十一条の十七第六項 (Article 81-17, paragraph (6)), art-81-17/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-6
- art-81-17/par-2: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-17/par-2: 同条第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-17/par-2: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection
- art-81-17/par-2: 前項 → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-17/par-2: 第八十一条の十七第二項 → 所得税法施行規則 第八十一条の十七第二項 (Article 81-17, paragraph (2)), art-81-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-2
- art-81-17/par-3: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/my-number-act/art-39/par-4 · https://japanlaw.org/l/425AC0000000027/art-39/par-4
- art-81-17/par-3: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-3: 前項 → 所得税法施行規則 第八十一条の十七第二項 (Article 81-17, paragraph (2)), art-81-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-2
- art-81-17/par-4: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-4: 前項 → 所得税法施行規則 第八十一条の十七第三項 (Article 81-17, paragraph (3)), art-81-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-3
- art-81-17/par-4: 第二項 → 所得税法施行規則 第八十一条の十七第二項 (Article 81-17, paragraph (2)), art-81-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-2
- art-81-17/par-5: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-5: 前項 → 所得税法施行規則 第八十一条の十七第四項 (Article 81-17, paragraph (4)), art-81-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-4
- art-81-17/par-6: 第一項第一号 → 所得税法施行規則 第八十一条の十七第一項第一号 (Article 81-17, paragraph (1), item (i)), art-81-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1/item-1
- art-81-17/par-6: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-6: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-17/par-6: 第三項 → 所得税法施行規則 第八十一条の十七第三項 (Article 81-17, paragraph (3)), art-81-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-3
- art-81-17/par-7: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-81-17/par-7: 前項 → 所得税法施行規則 第八十一条の十七第六項 (Article 81-17, paragraph (6)), art-81-17/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-6
- art-81-17/par-7: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-17/par-7: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-17/par-8: 第一項 → 所得税法施行規則 第八十一条の十七第一項 (Article 81-17, paragraph (1)), art-81-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1
- art-81-18/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-18/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-81-19/par-1: 金融商品取引法第百六十一条の二 → 金融商品取引法 第百六十一条の二 (Article 161-2), art-161-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-161-2 · https://japanlaw.org/l/323AC0000000025/art-161-2
- art-81-20/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-20/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-20/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-20/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-20/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-20/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-20/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-20/par-1: 第八十一条の六第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-20/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-20/par-1: 令第三百四十二条 → e-Gov law 340CO0000000096, 第三百四十二条 (Article 342), art-342 — not held in this collection
- art-81-20/par-2: 前項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-20/par-2: 第八十一条の六第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2
- art-81-20/par-2: 第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-20/par-2: 同条第四項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-20/par-2: 法第二百二十四条の三第一項第二号 → 所得税法 第二百二十四条の三第一項第二号 (Article 224-3, paragraph (1), item (ii)), art-224-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-2
- art-81-20/par-2: 第四号 → 所得税法 第二百二十四条の三第一項第四号 (Article 224-3, paragraph (1), item (iv)), art-224-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-4
- art-81-20/par-2: 令第三百四十二条第一項 → e-Gov law 340CO0000000096, 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — not held in this collection
- art-81-20/par-2: 次項 → 所得税法施行規則 第八十一条の二十第三項 (Article 81-20, paragraph (3)), art-81-20/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-3
- art-81-20/par-2: 次条第二項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-20/par-3: 令第三百四十二条第四項 → e-Gov law 340CO0000000096, 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — not held in this collection
- art-81-20/par-3: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-20/par-3: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-21/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-21/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-21/par-1: 同項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-21/par-2: 令第三百四十三条第一項 → e-Gov law 340CO0000000096, 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — not held in this collection
- art-81-21/par-2: この条 → 所得税法施行規則 第八十一条の二十一 (Article 81-21), art-81-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21
- art-81-21/par-2: 次条 → 所得税法施行規則 第八十一条の二十二 (Article 81-22), art-81-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22
- art-81-21/par-2: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-21/par-2: 第八十一条の三十六 → 所得税法施行規則 第八十一条の三十六 (Article 81-36), art-81-36 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36
- art-81-21/par-2: 第六項 → 所得税法施行規則 第八十一条の二十一第六項 (Article 81-21, paragraph (6)), art-81-21/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-6
- art-81-21/par-2/item-1: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-21/par-2/item-1: この項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-21/par-2/item-1: 次項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
- art-81-21/par-2/item-1: 第八十一条の十八 → 所得税法施行規則 第八十一条の十八 (Article 81-18), art-81-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-18
- art-81-21/par-2/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-21/par-2/item-1: この号 → 所得税法施行規則 第八十一条の二十一第二項第一号 (Article 81-21, paragraph (2), item (i)), art-81-21/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-1
- art-81-21/par-2/item-2: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-21/par-2/item-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-21/par-2/item-2: 前条第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-21/par-2/item-2: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-21/par-2/item-2: 令第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-21/par-3: 前項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-21/par-3: 第一号 → 所得税法施行規則 第八十一条の二十一第三項第一号 (Article 81-21, paragraph (3), item (i)), art-81-21/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-1
- art-81-21/par-3: 第二号 → 所得税法施行規則 第八十一条の二十一第三項第二号 (Article 81-21, paragraph (3), item (ii)), art-81-21/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-2
- art-81-21/par-3: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-21/par-3: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-21/par-3: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-21/par-3: 同条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-21/par-4: 前項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
- art-81-21/par-5: 第二項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-21/par-5: 第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
- art-81-21/par-6: 第二項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-21/par-6: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-21/par-6: 第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
- art-81-22/par-1: 令第三百四十四条第一項 → e-Gov law 340CO0000000096, 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — not held in this collection
- art-81-22/par-1: 第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-22/par-1: 令第三百四十四条第二項 → e-Gov law 340CO0000000096, 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — not held in this collection
- art-81-22/par-1: 令第三百四十二条 → e-Gov law 340CO0000000096, 第三百四十二条 (Article 342), art-342 — not held in this collection
- art-81-22/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-22/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-22/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-22/par-1: 第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-22/par-1: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-22/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-22/par-2: 令第三百四十四条第二項 → e-Gov law 340CO0000000096, 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — not held in this collection
- art-81-22/par-2: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-24/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-24/par-1: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- art-81-24/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-81-25/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-25/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-25/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-25/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-25/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-25/par-1: 令第三百四十五条第六項 → e-Gov law 340CO0000000096, 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — not held in this collection
- art-81-25/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-25/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-25/par-1: 第八十一条の六第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-25/par-1: 令第三百四十二条第四項 → e-Gov law 340CO0000000096, 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — not held in this collection
- art-81-25/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-25/par-1: 令第三百四十五条第三項 → e-Gov law 340CO0000000096, 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — not held in this collection
- art-81-25/par-1: 令第三百四十三条第一項 → e-Gov law 340CO0000000096, 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — not held in this collection
- art-81-25/par-2: 前項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25/par-1
- art-81-25/par-2: 第八十一条の六第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2
- art-81-25/par-2: 第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-25/par-2: 同条第四項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-25/par-2: 銀行法第四十七条第二項 → 銀行法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/banking-act/art-47/par-2 · https://japanlaw.org/l/356AC0000000059/art-47/par-2
- art-81-25/par-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9
- art-81-25/par-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/art-28/par-1
- art-81-25/par-2: 令第三百四十五条第三項 → e-Gov law 340CO0000000096, 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — not held in this collection
- art-81-25/par-2: 次条 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-26
- art-81-25/par-3: 令第三百四十五条第五項 → e-Gov law 340CO0000000096, 第三百四十五条第五項 (Article 345, paragraph (5)), art-345/par-5 — not held in this collection
- art-81-25/par-3: 令第三百四十二条第四項 → e-Gov law 340CO0000000096, 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — not held in this collection
- art-81-25/par-3: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-25/par-3: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-26/par-1: 第八十一条の二十一 → 所得税法施行規則 第八十一条の二十一 (Article 81-21), art-81-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21
- art-81-26/par-1: 第一項 → 所得税法施行規則 第八十一条の二十一第一項 (Article 81-21, paragraph (1)), art-81-21/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-1
- art-81-26/par-1: 令第三百四十五条第六項 → e-Gov law 340CO0000000096, 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — not held in this collection
- art-81-26/par-1: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-26/par-1: 次条 → 所得税法施行規則 第八十一条の二十七 (Article 81-27), art-81-27 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-27
- art-81-26/par-1: 第八十一条の二十一第二項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-26/par-1: 令第三百四十三条第一項 → e-Gov law 340CO0000000096, 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — not held in this collection
- art-81-26/par-1: 第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-26
- art-81-26/par-1: 同項第一号 → 所得税法施行規則 第八十一条の二十一第二項第一号 (Article 81-21, paragraph (2), item (i)), art-81-21/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-1
- art-81-26/par-1: 第八十一条の十八 → 所得税法施行規則 第八十一条の十八 (Article 81-18), art-81-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-18
- art-81-26/par-1: 第八十一条の二十四 → 所得税法施行規則 第八十一条の二十四 (Article 81-24), art-81-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-24
- art-81-26/par-1: 同項第二号 → 所得税法施行規則 第八十一条の二十一第二項第二号 (Article 81-21, paragraph (2), item (ii)), art-81-21/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-2
- art-81-26/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-26/par-1: 前条第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-26/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25/par-1
- art-81-26/par-1: 令第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-26/par-1: 同条第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
- art-81-26/par-1: 第一号 → 所得税法施行規則 第八十一条の二十一第三項第一号 (Article 81-21, paragraph (3), item (i)), art-81-21/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-1
- art-81-26/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-26/par-1: 同条第五項 → 所得税法施行規則 第八十一条の二十一第五項 (Article 81-21, paragraph (5)), art-81-21/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-5
- art-81-26/par-1: 同条第六項 → 所得税法施行規則 第八十一条の二十一第六項 (Article 81-21, paragraph (6)), art-81-21/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-6
- art-81-27/par-1: 第八十一条の二十二 → 所得税法施行規則 第八十一条の二十二 (Article 81-22), art-81-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22
- art-81-27/par-1: 令第三百四十五条第六項 → e-Gov law 340CO0000000096, 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — not held in this collection
- art-81-27/par-1: 令第三百四十四条第一項 → e-Gov law 340CO0000000096, 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — not held in this collection
- art-81-27/par-1: 第八十一条の二十二第一項 → 所得税法施行規則 第八十一条の二十二第一項 (Article 81-22, paragraph (1)), art-81-22/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22/par-1
- art-81-27/par-1: 令第三百四十二条 → e-Gov law 340CO0000000096, 第三百四十二条 (Article 342), art-342 — not held in this collection
- art-81-27/par-1: 令第三百四十五条第三項 → e-Gov law 340CO0000000096, 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — not held in this collection
- art-81-27/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-27/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-27/par-1: 第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-27/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-25/par-1
- art-81-27/par-1: 令第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-27/par-1: 同条第二項 → 所得税法施行規則 第八十一条の二十二第二項 (Article 81-22, paragraph (2)), art-81-22/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22/par-2
- art-81-27/par-1: 令第三百四十四条第二項 → e-Gov law 340CO0000000096, 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — not held in this collection
- art-81-27/par-1: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-28/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-28/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-81-28/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-81-29/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-29/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-29/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-29/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-29/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-29/par-1: 令第三百四十六条第六項 → e-Gov law 340CO0000000096, 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — not held in this collection
- art-81-29/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-29/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-29/par-1: 第八十一条の六第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-29/par-1: 令第三百四十二条第四項 → e-Gov law 340CO0000000096, 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — not held in this collection
- art-81-29/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-29/par-1: 令第三百四十六条第三項 → e-Gov law 340CO0000000096, 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — not held in this collection
- art-81-29/par-1: 令第三百四十三条第一項 → e-Gov law 340CO0000000096, 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — not held in this collection
- art-81-29/par-2: 前項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29/par-1
- art-81-29/par-2: 第八十一条の六第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2
- art-81-29/par-2: 第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-29/par-2: 同条第四項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-29/par-2: 銀行法第四十七条第二項 → 銀行法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/banking-act/art-47/par-2 · https://japanlaw.org/l/356AC0000000059/art-47/par-2
- art-81-29/par-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9
- art-81-29/par-2: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/art-28/par-1
- art-81-29/par-2: 令第三百四十六条第三項 → e-Gov law 340CO0000000096, 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — not held in this collection
- art-81-29/par-2: 次条 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-30
- art-81-29/par-3: 令第三百四十六条第五項 → e-Gov law 340CO0000000096, 第三百四十六条第五項 (Article 346, paragraph (5)), art-346/par-5 — not held in this collection
- art-81-29/par-3: 令第三百四十二条第四項 → e-Gov law 340CO0000000096, 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — not held in this collection
- art-81-29/par-3: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-29/par-3: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-30/par-1: 第八十一条の二十一 → 所得税法施行規則 第八十一条の二十一 (Article 81-21), art-81-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21
- art-81-30/par-1: 第一項 → 所得税法施行規則 第八十一条の二十一第一項 (Article 81-21, paragraph (1)), art-81-21/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-1
- art-81-30/par-1: 令第三百四十六条第六項 → e-Gov law 340CO0000000096, 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — not held in this collection
- art-81-30/par-1: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-30/par-1: 次条 → 所得税法施行規則 第八十一条の三十一 (Article 81-31), art-81-31 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-31
- art-81-30/par-1: 第八十一条の二十一第二項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2
- art-81-30/par-1: 令第三百四十三条第一項 → e-Gov law 340CO0000000096, 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — not held in this collection
- art-81-30/par-1: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-30
- art-81-30/par-1: 同項第一号 → 所得税法施行規則 第八十一条の二十一第二項第一号 (Article 81-21, paragraph (2), item (i)), art-81-21/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-1
- art-81-30/par-1: 第八十一条の十八 → 所得税法施行規則 第八十一条の十八 (Article 81-18), art-81-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-18
- art-81-30/par-1: 第八十一条の二十八 → 所得税法施行規則 第八十一条の二十八 (Article 81-28), art-81-28 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-28
- art-81-30/par-1: 同項第二号 → 所得税法施行規則 第八十一条の二十一第二項第二号 (Article 81-21, paragraph (2), item (ii)), art-81-21/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-2/item-2
- art-81-30/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-30/par-1: 前条第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-30/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29/par-1
- art-81-30/par-1: 令第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-30/par-1: 同条第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3
- art-81-30/par-1: 第一号 → 所得税法施行規則 第八十一条の二十一第三項第一号 (Article 81-21, paragraph (3), item (i)), art-81-21/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-3/item-1
- art-81-30/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-30/par-1: 同条第五項 → 所得税法施行規則 第八十一条の二十一第五項 (Article 81-21, paragraph (5)), art-81-21/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-5
- art-81-30/par-1: 同条第六項 → 所得税法施行規則 第八十一条の二十一第六項 (Article 81-21, paragraph (6)), art-81-21/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-21/par-6
- art-81-31/par-1: 第八十一条の二十二 → 所得税法施行規則 第八十一条の二十二 (Article 81-22), art-81-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22
- art-81-31/par-1: 令第三百四十六条第六項 → e-Gov law 340CO0000000096, 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — not held in this collection
- art-81-31/par-1: 令第三百四十四条第一項 → e-Gov law 340CO0000000096, 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — not held in this collection
- art-81-31/par-1: 第八十一条の二十二第一項 → 所得税法施行規則 第八十一条の二十二第一項 (Article 81-22, paragraph (1)), art-81-22/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22/par-1
- art-81-31/par-1: 令第三百四十二条 → e-Gov law 340CO0000000096, 第三百四十二条 (Article 342), art-342 — not held in this collection
- art-81-31/par-1: 令第三百四十六条第三項 → e-Gov law 340CO0000000096, 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — not held in this collection
- art-81-31/par-1: 令第三百四十三条第二項 → e-Gov law 340CO0000000096, 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — not held in this collection
- art-81-31/par-1: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- art-81-31/par-1: 第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-20/par-1
- art-81-31/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-29/par-1
- art-81-31/par-1: 令第三百四十三条第四項 → e-Gov law 340CO0000000096, 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — not held in this collection
- art-81-31/par-1: 同条第二項 → 所得税法施行規則 第八十一条の二十二第二項 (Article 81-22, paragraph (2)), art-81-22/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-22/par-2
- art-81-31/par-1: 令第三百四十四条第二項 → e-Gov law 340CO0000000096, 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — not held in this collection
- art-81-31/par-1: 令第三百四十三条第五項 → e-Gov law 340CO0000000096, 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — not held in this collection
- art-81-32/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-32/par-1: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4
- art-81-33/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-33/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-33/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-33/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-33/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-33/par-1: 令第三百四十九条第二項 → e-Gov law 340CO0000000096, 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — not held in this collection
- art-81-33/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-33/par-1: 第八十一条の六第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-33/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-33/par-1: 令第三百四十八条 → e-Gov law 340CO0000000096, 第三百四十八条 (Article 348), art-348 — not held in this collection
- art-81-33/par-2: 前項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-1
- art-81-33/par-2: 第八十一条の六第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-2
- art-81-33/par-2: 第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-33/par-2: 同条第四項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4/item-4
- art-81-33/par-2: 法第二百二十四条の四第二号 → 所得税法 第二百二十四条の四第一項第二号 (Article 224-4, paragraph (1), item (ii)), art-224-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-2
- art-81-33/par-2: 第三号 → 所得税法 第二百二十四条の四第一項第三号 (Article 224-4, paragraph (1), item (iii)), art-224-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-3
- art-81-33/par-2: 令第三百四十八条第一項 → e-Gov law 340CO0000000096, 第三百四十八条第一項 (Article 348, paragraph (1)), art-348/par-1 — not held in this collection
- art-81-33/par-2: 次条第二項 → 所得税法施行規則 第八十一条の三十四第二項 (Article 81-34, paragraph (2)), art-81-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2
- art-81-33/par-2: 次項 → 所得税法施行規則 第八十一条の三十三第三項 (Article 81-33, paragraph (3)), art-81-33/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-3
- art-81-33/par-3: 令第三百四十八条第四項 → e-Gov law 340CO0000000096, 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — not held in this collection
- art-81-33/par-3: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-33/par-3: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-34/par-1: 令第三百四十九条第三項 → e-Gov law 340CO0000000096, 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — not held in this collection
- art-81-34/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-34/par-1: 同項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-34/par-2: 令第三百四十九条第一項 → e-Gov law 340CO0000000096, 第三百四十九条第一項 (Article 349, paragraph (1)), art-349/par-1 — not held in this collection
- art-81-34/par-2: この条 → 所得税法施行規則 第八十一条の三十四 (Article 81-34), art-81-34 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34
- art-81-34/par-2: 次条 → 所得税法施行規則 第八十一条の三十五 (Article 81-35), art-81-35 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-35
- art-81-34/par-2: 令第三百四十九条第五項 → e-Gov law 340CO0000000096, 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — not held in this collection
- art-81-34/par-2/item-1: 第八十一条の三十二 → 所得税法施行規則 第八十一条の三十二 (Article 81-32), art-81-32 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-32
- art-81-34/par-2/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-34/par-2/item-1: この号 → 所得税法施行規則 第八十一条の三十四第二項第一号 (Article 81-34, paragraph (2), item (i)), art-81-34/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2/item-1
- art-81-34/par-2/item-1: 次項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3
- art-81-34/par-2/item-2: 令第三百四十九条第二項 → e-Gov law 340CO0000000096, 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — not held in this collection
- art-81-34/par-2/item-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-34/par-2/item-2: 前条第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-1
- art-81-34/par-2/item-2: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-34/par-2/item-2: 令第三百四十九条第四項 → e-Gov law 340CO0000000096, 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — not held in this collection
- art-81-34/par-3: 前項 → 所得税法施行規則 第八十一条の三十四第二項 (Article 81-34, paragraph (2)), art-81-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2
- art-81-34/par-3: 第一号 → 所得税法施行規則 第八十一条の三十四第三項第一号 (Article 81-34, paragraph (3), item (i)), art-81-34/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3/item-1
- art-81-34/par-3: 第二号 → 所得税法施行規則 第八十一条の三十四第三項第二号 (Article 81-34, paragraph (3), item (ii)), art-81-34/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3/item-2
- art-81-34/par-3: 令第三百四十九条第二項 → e-Gov law 340CO0000000096, 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — not held in this collection
- art-81-34/par-3: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-34/par-3: 令第三百四十九条第三項 → e-Gov law 340CO0000000096, 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — not held in this collection
- art-81-34/par-3: 同条第四項 → e-Gov law 340CO0000000096, 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — not held in this collection
- art-81-34/par-4: 第二項 → 所得税法施行規則 第八十一条の三十四第二項 (Article 81-34, paragraph (2)), art-81-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2
- art-81-34/par-4: 前項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3
- art-81-34/par-5: 第二項 → 所得税法施行規則 第八十一条の三十四第二項 (Article 81-34, paragraph (2)), art-81-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-2
- art-81-34/par-5: 令第三百四十九条第五項 → e-Gov law 340CO0000000096, 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — not held in this collection
- art-81-34/par-5: 第三項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-34/par-3
- art-81-35/par-1: 令第三百五十条第一項 → e-Gov law 340CO0000000096, 第三百五十条第一項 (Article 350, paragraph (1)), art-350/par-1 — not held in this collection
- art-81-35/par-1: 第三百四十九条第四項 → e-Gov law 340CO0000000096, 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — not held in this collection
- art-81-35/par-1: 令第三百五十条第二項 → e-Gov law 340CO0000000096, 第三百五十条第二項 (Article 350, paragraph (2)), art-350/par-2 — not held in this collection
- art-81-35/par-1: 令第三百四十八条 → e-Gov law 340CO0000000096, 第三百四十八条 (Article 348), art-348 — not held in this collection
- art-81-35/par-1: 令第三百四十九条第二項 → e-Gov law 340CO0000000096, 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — not held in this collection
- art-81-35/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-35/par-1: 令第三百四十九条第三項 → e-Gov law 340CO0000000096, 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — not held in this collection
- art-81-35/par-1: 第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-33/par-1
- art-81-35/par-1: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-35/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-35/par-2: 令第三百五十条第二項 → e-Gov law 340CO0000000096, 第三百五十条第二項 (Article 350, paragraph (2)), art-350/par-2 — not held in this collection
- art-81-35/par-2: 令第三百四十九条第五項 → e-Gov law 340CO0000000096, 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — not held in this collection
- art-81-36/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-36/par-1: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1
- art-81-36/par-2: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-36/par-2: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-36/par-2: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-36/par-2: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-36/par-2: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-36/par-2: 令第三百五十条の四第二項 → e-Gov law 340CO0000000096, 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — not held in this collection
- art-81-36/par-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-36/par-2: 第八十一条の六第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-36/par-2: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-36/par-2: 令第三百五十条の三 → e-Gov law 340CO0000000096, 第三百五十条の三 (Article 350-3), art-350-3 — not held in this collection
- art-81-36/par-3: 令第三百五十条の四第三項 → e-Gov law 340CO0000000096, 第三百五十条の四第三項 (Article 350-4, paragraph (3)), art-350-4/par-3 — not held in this collection
- art-81-36/par-3: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-36/par-3: 同項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-36/par-4: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1
- art-81-36/par-4: この条 → 所得税法施行規則 第八十一条の三十六 (Article 81-36), art-81-36 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36
- art-81-36/par-4: 令第三百五十条の三第四項 → e-Gov law 340CO0000000096, 第三百五十条の三第四項 (Article 350-3, paragraph (4)), art-350-3/par-4 — not held in this collection
- art-81-36/par-4: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-36/par-4: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-36/par-5: 令第三百五十条の四第五項 → e-Gov law 340CO0000000096, 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — not held in this collection
- art-81-36/par-5: この条 → 所得税法施行規則 第八十一条の三十六 (Article 81-36), art-81-36 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36
- art-81-36/par-5/item-1: 令第三百五十条の四第五項 → e-Gov law 340CO0000000096, 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — not held in this collection
- art-81-36/par-5/item-1: この項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5
- art-81-36/par-5/item-1: 次項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6
- art-81-36/par-5/item-1: 第一項 → 所得税法施行規則 第八十一条の三十六第一項 (Article 81-36, paragraph (1)), art-81-36/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-1
- art-81-36/par-5/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-36/par-5/item-1: この号 → 所得税法施行規則 第八十一条の三十六第五項第一号 (Article 81-36, paragraph (5), item (i)), art-81-36/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5/item-1
- art-81-36/par-5/item-2: 令第三百五十条の四第二項 → e-Gov law 340CO0000000096, 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — not held in this collection
- art-81-36/par-5/item-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-36/par-5/item-2: 第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-2
- art-81-36/par-5/item-2: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-36/par-5/item-2: 令第三百五十条の四第四項 → e-Gov law 340CO0000000096, 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — not held in this collection
- art-81-36/par-6: 前項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5
- art-81-36/par-6: 第一号 → 所得税法施行規則 第八十一条の三十六第六項第一号 (Article 81-36, paragraph (6), item (i)), art-81-36/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6/item-1
- art-81-36/par-6: 第二号 → 所得税法施行規則 第八十一条の三十六第六項第二号 (Article 81-36, paragraph (6), item (ii)), art-81-36/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6/item-2
- art-81-36/par-6: 令第三百五十条の四第二項 → e-Gov law 340CO0000000096, 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — not held in this collection
- art-81-36/par-6: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-36/par-6: 令第三百五十条の四第三項 → e-Gov law 340CO0000000096, 第三百五十条の四第三項 (Article 350-4, paragraph (3)), art-350-4/par-3 — not held in this collection
- art-81-36/par-6: 同条第四項 → e-Gov law 340CO0000000096, 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — not held in this collection
- art-81-36/par-7: 前項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6
- art-81-36/par-8: 第五項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5
- art-81-36/par-8: 第六項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6
- art-81-36/par-9: 第五項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-5
- art-81-36/par-9: 令第三百五十条の四第五項 → e-Gov law 340CO0000000096, 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — not held in this collection
- art-81-36/par-9: 第六項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-6
- art-81-36/par-10: 令第三百五十条の五第一項 → e-Gov law 340CO0000000096, 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — not held in this collection
- art-81-36/par-10: 第三百五十条の四第四項 → e-Gov law 340CO0000000096, 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — not held in this collection
- art-81-36/par-10: 令第三百五十条の五第三項 → e-Gov law 340CO0000000096, 第三百五十条の五第三項 (Article 350-5, paragraph (3)), art-350-5/par-3 — not held in this collection
- art-81-36/par-10: 令第三百五十条の三 → e-Gov law 340CO0000000096, 第三百五十条の三 (Article 350-3), art-350-3 — not held in this collection
- art-81-36/par-10: 令第三百五十条の四第二項 → e-Gov law 340CO0000000096, 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — not held in this collection
- art-81-36/par-10: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-36/par-10: 令第三百五十条の四第三項 → e-Gov law 340CO0000000096, 第三百五十条の四第三項 (Article 350-4, paragraph (3)), art-350-4/par-3 — not held in this collection
- art-81-36/par-10: 第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-2
- art-81-36/par-10: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-36/par-10: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-36/par-11: 令第三百五十条の五第三項 → e-Gov law 340CO0000000096, 第三百五十条の五第三項 (Article 350-5, paragraph (3)), art-350-5/par-3 — not held in this collection
- art-81-36/par-11: 令第三百五十条の四第五項 → e-Gov law 340CO0000000096, 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — not held in this collection
- art-81-37/par-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-37/par-1: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/ja/income-tax-act/art-224-6 · https://japanlaw.org/l/340AC0000000033/art-224-6
- art-81-38/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1
- art-81-38/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-38/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第三項 (Article 81-6, paragraph (3)), art-81-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3
- art-81-38/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第四項 (Article 81-6, paragraph (4)), art-81-6/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-4
- art-81-38/par-1: 第八十一条の六第一項から第五項まで → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-38/par-1: 令第三百五十条の九第二項 → e-Gov law 340CO0000000096, 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — not held in this collection
- art-81-38/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-38/par-1: 第八十一条の六第一項第三号 → 所得税法施行規則 第八十一条の六第一項第三号 (Article 81-6, paragraph (1), item (iii)), art-81-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-1/item-3
- art-81-38/par-1: 同条第三項第二号 → 所得税法施行規則 第八十一条の六第三項第二号 (Article 81-6, paragraph (3), item (ii)), art-81-6/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-3/item-2
- art-81-38/par-1: 令第三百五十条の八 → e-Gov law 340CO0000000096, 第三百五十条の八 (Article 350-8), art-350-8 — not held in this collection
- art-81-38/par-2: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/ja/income-tax-act/art-224-6 · https://japanlaw.org/l/340AC0000000033/art-224-6
- art-81-38/par-2: 令第三百五十条の八第四項 → e-Gov law 340CO0000000096, 第三百五十条の八第四項 (Article 350-8, paragraph (4)), art-350-8/par-4 — not held in this collection
- art-81-38/par-2: 第八十一条の六第八項 → 所得税法施行規則 第八十一条の六第八項 (Article 81-6, paragraph (8)), art-81-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-8
- art-81-38/par-2: 同条第九項 → 所得税法施行規則 第八十一条の六第九項 (Article 81-6, paragraph (9)), art-81-6/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-9
- art-81-39/par-1: 令第三百五十条の九第三項 → e-Gov law 340CO0000000096, 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — not held in this collection
- art-81-39/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2
- art-81-39/par-1: 同項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-2/item-1
- art-81-39/par-2: 令第三百五十条の八第一項 → e-Gov law 340CO0000000096, 第三百五十条の八第一項 (Article 350-8, paragraph (1)), art-350-8/par-1 — not held in this collection
- art-81-39/par-2: この条 → 所得税法施行規則 第八十一条の三十九 (Article 81-39), art-81-39 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39
- art-81-39/par-2: 次条 → 所得税法施行規則 第八十一条の四十 (Article 81-40), art-81-40 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-40
- art-81-39/par-2: 令第三百五十条の九第五項 → e-Gov law 340CO0000000096, 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — not held in this collection
- art-81-39/par-2/item-1: 第八十一条の三十七 → 所得税法施行規則 第八十一条の三十七 (Article 81-37), art-81-37 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-37
- art-81-39/par-2/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-81-39/par-2/item-1: この号 → 所得税法施行規則 第八十一条の三十九第二項第一号 (Article 81-39, paragraph (2), item (i)), art-81-39/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2/item-1
- art-81-39/par-2/item-1: 次項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3
- art-81-39/par-2/item-2: 令第三百五十条の九第二項 → e-Gov law 340CO0000000096, 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — not held in this collection
- art-81-39/par-2/item-2: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-39/par-2/item-2: 前条第一項 → 所得税法施行規則 第八十一条の三十八第一項 (Article 81-38, paragraph (1)), art-81-38/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-38/par-1
- art-81-39/par-2/item-2: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-39/par-2/item-2: 令第三百五十条の九第四項 → e-Gov law 340CO0000000096, 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — not held in this collection
- art-81-39/par-3: 前項 → 所得税法施行規則 第八十一条の三十九第二項 (Article 81-39, paragraph (2)), art-81-39/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2
- art-81-39/par-3: 第一号 → 所得税法施行規則 第八十一条の三十九第三項第一号 (Article 81-39, paragraph (3), item (i)), art-81-39/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3/item-1
- art-81-39/par-3: 第二号 → 所得税法施行規則 第八十一条の三十九第三項第二号 (Article 81-39, paragraph (3), item (ii)), art-81-39/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3/item-2
- art-81-39/par-3: 令第三百五十条の九第二項 → e-Gov law 340CO0000000096, 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — not held in this collection
- art-81-39/par-3: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-39/par-3: 令第三百五十条の九第三項 → e-Gov law 340CO0000000096, 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — not held in this collection
- art-81-39/par-3: 同条第四項 → e-Gov law 340CO0000000096, 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — not held in this collection
- art-81-39/par-4: 第二項 → 所得税法施行規則 第八十一条の三十九第二項 (Article 81-39, paragraph (2)), art-81-39/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2
- art-81-39/par-4: 前項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3
- art-81-39/par-5: 第二項 → 所得税法施行規則 第八十一条の三十九第二項 (Article 81-39, paragraph (2)), art-81-39/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-2
- art-81-39/par-5: 令第三百五十条の九第五項 → e-Gov law 340CO0000000096, 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — not held in this collection
- art-81-39/par-5: 第三項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-81-39/par-3
- art-81-40/par-1: 令第三百五十条の十第一項 → e-Gov law 340CO0000000096, 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — not held in this collection
- art-81-40/par-1: 第三百五十条の九第四項 → e-Gov law 340CO0000000096, 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — not held in this collection
- art-81-40/par-1: 令第三百五十条の十第二項 → e-Gov law 340CO0000000096, 第三百五十条の十第二項 (Article 350-10, paragraph (2)), art-350-10/par-2 — not held in this collection
- art-81-40/par-1: 令第三百五十条の八 → e-Gov law 340CO0000000096, 第三百五十条の八 (Article 350-8), art-350-8 — not held in this collection
- art-81-40/par-1: 令第三百五十条の九第二項 → e-Gov law 340CO0000000096, 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — not held in this collection
- art-81-40/par-1: 令第三百三十七条第二項 → e-Gov law 340CO0000000096, 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — not held in this collection
- art-81-40/par-1: 令第三百五十条の九第三項 → e-Gov law 340CO0000000096, 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — not held in this collection
- art-81-40/par-1: 第八十一条の三十八第一項 → 所得税法施行規則 第八十一条の三十八第一項 (Article 81-38, paragraph (1)), art-81-38/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-38/par-1
- art-81-40/par-1: 第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-6#art-81-6/par-5
- art-81-40/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection
- art-81-40/par-2: 令第三百五十条の十第二項 → e-Gov law 340CO0000000096, 第三百五十条の十第二項 (Article 350-10, paragraph (2)), art-350-10/par-2 — not held in this collection
- art-81-40/par-2: 令第三百五十条の九第五項 → e-Gov law 340CO0000000096, 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — not held in this collection
- art-82/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-82/par-1: 法第百六十一条第一項第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-82/par-1: この条 → 所得税法施行規則 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82
- art-82/par-1: 法第二百二十五条第一項第一号 → 所得税法 第二百二十五条第一項第一号 (Article 225, paragraph (1), item (i)), art-225/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-1
- art-82/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-82/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-82/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-82/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-82/par-1/item-1: この号 → 所得税法施行規則 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-1
- art-82/par-1/item-3: 前号 → 所得税法施行規則 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-2
- art-82/par-1/item-4: 第二号 → 所得税法施行規則 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-2
- art-82/par-1/item-4: 令第三百条第九項 → e-Gov law 340CO0000000096, 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — not held in this collection
- art-82/par-1/item-4: 第三百六条の二第七項 → e-Gov law 340CO0000000096, 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — not held in this collection
- art-82/par-1/item-5: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-82/par-1/item-5: 第二号 → 所得税法施行規則 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1/item-2
- art-82/par-1/item-6: 租税特別措置法第四条の四第一項 → 租税特別措置法 第四条の四第一項 (Article 4-4, paragraph (1)), art-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1
- art-82/par-1/item-8: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-82/par-2: 前項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-1
- art-82/par-2/item-1: 法第九条第一項第一号 → 所得税法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-1
- art-82/par-2/item-1: 第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2
- art-82/par-2/item-1: 第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-82/par-2/item-1: 第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-82/par-2/item-1: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-82/par-2/item-1: 第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/ja/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-82/par-2/item-1: 第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-82/par-2/item-1: 第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- art-82/par-2/item-1: 租税特別措置法第三条の三第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-82/par-2/item-1: 第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1
- art-82/par-2/item-1: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-82/par-2/item-1: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-82/par-2/item-1: 第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- art-82/par-2/item-1: 第八条第一項から第三項まで → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-82/par-2/item-1: 第八条第一項から第三項まで → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- art-82/par-2/item-1: 第八条第一項から第三項まで → 租税特別措置法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-3
- art-82/par-2/item-1: 第九条の四 → 租税特別措置法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4 · https://japanlaw.org/l/332AC0000000026/art-9-4
- art-82/par-2/item-2: 令第三百三十五条第一項第四号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第四号 (Article 335, paragraph (1), item (iv)), art-335/par-1/item-4 — not held in this collection
- art-82/par-2/item-2: 令第三十二条第二号 → e-Gov law 340CO0000000096, 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — not held in this collection
- art-82/par-2/item-2: 第三号 → e-Gov law 340CO0000000096, 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — not held in this collection
- art-82/par-2/item-3: 次号 → 所得税法施行規則 第八十二条第二項第四号 (Article 82, paragraph (2), item (iv)), art-82/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2/item-4
- art-82/par-2/item-4: 租税特別措置法第四条の二第九項 → 租税特別措置法 第四条の二第九項 (Article 4-2, paragraph (9)), art-4-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-9
- art-82/par-2/item-4: 第四条の三第十項 → 租税特別措置法 第四条の三第十項 (Article 4-3, paragraph (10)), art-4-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-10
- art-82/par-2/item-4: 同法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-82/par-2/item-4: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-82/par-3: 租税特別措置法第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-82/par-3: 同条第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-82/par-3: 前項第三号 → 所得税法施行規則 第八十二条第二項第三号 (Article 82, paragraph (2), item (iii)), art-82/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82/par-2/item-3
- art-83/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-83/par-1: 法第百六十一条第一項第九号 → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-83/par-1: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83
- art-83/par-1: 法第二百二十五条第一項第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-2
- art-83/par-1: 第三項 → 所得税法施行規則 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-3
- art-83/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-83/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-83/par-1/item-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-83/par-1/item-1: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83
- art-83/par-1/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-83/par-1/item-1: この号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1
- art-83/par-1/item-1/sub-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-83/par-1/item-1/sub-1: この項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-83/par-1/item-1/sub-2: この号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1
- art-83/par-1/item-1/sub-2: 法第三十六条第三項 → 所得税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/income-tax-act/art-36/par-3 · https://japanlaw.org/l/340AC0000000033/art-36/par-3
- art-83/par-1/item-1/sub-2: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83
- art-83/par-1/item-1/sub-4: 令第三百条第九項 → e-Gov law 340CO0000000096, 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — not held in this collection
- art-83/par-1/item-1/sub-4: 第三百六条の二第七項 → e-Gov law 340CO0000000096, 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — not held in this collection
- art-83/par-1/item-1/sub-5: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-83/par-1/item-1/sub-5: この項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-83/par-1/item-1/sub-6: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-83/par-1/item-1/sub-6: この項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-83/par-1/item-1/sub-8: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-83/par-1/item-2: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83
- art-83/par-1/item-2/sub-2: 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 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11
- art-83/par-1/item-2/sub-4: 令第三百条第九項 → e-Gov law 340CO0000000096, 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — not held in this collection
- art-83/par-1/item-2/sub-4: 第三百六条の二第七項 → e-Gov law 340CO0000000096, 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — not held in this collection
- art-83/par-1/item-2/sub-8: 前号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1
- art-83/par-1/item-3: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-1: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-7: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-8: 第一号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1
- art-83/par-2: 前項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-83/par-2/item-3: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-2/item-4: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-83/par-2/item-4: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-83/par-2/item-4: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-83/par-2/item-5: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-83/par-2/item-5: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-83/par-2/item-5: 第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/ja/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-83/par-2/item-5: 第百七十七条 → 所得税法 第百七十七条 (Article 177), art-177 — https://japanlaw.org/ja/income-tax-act/art-177 · https://japanlaw.org/l/340AC0000000033/art-177
- art-83/par-2/item-5: 第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-83/par-2/item-5: 第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- art-83/par-2/item-5: 租税特別措置法第八条第一項から第三項まで → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-83/par-2/item-5: 租税特別措置法第八条第一項から第三項まで → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- art-83/par-2/item-5: 租税特別措置法第八条第一項から第三項まで → 租税特別措置法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-3
- art-83/par-2/item-5: 第九条の四 → 租税特別措置法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4 · https://japanlaw.org/l/332AC0000000026/art-9-4
- art-83/par-2/item-5: 第九条の四の二第一項 → 租税特別措置法 第九条の四の二第一項 (Article 9-4-2, paragraph (1)), art-9-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1
- art-83/par-2/item-5: 第九条の五第一項 → 租税特別措置法 第九条の五第一項 (Article 9-5, paragraph (1)), art-9-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1
- art-83/par-3: 租税特別措置法第八条の三第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-83/par-3: 第九条の二第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-83/par-3: 同法第八条の三第二項 → 租税特別措置法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
- art-83/par-3: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
- art-83/par-3: 同法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-83/par-3: 前項第一号から第三号まで → 所得税法施行規則 第八十三条第二項第一号 (Article 83, paragraph (2), item (i)), art-83/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-1
- art-83/par-3: 前項第一号から第三号まで → 所得税法施行規則 第八十三条第二項第二号 (Article 83, paragraph (2), item (ii)), art-83/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-2
- art-83/par-3: 前項第一号から第三号まで → 所得税法施行規則 第八十三条第二項第三号 (Article 83, paragraph (2), item (iii)), art-83/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2/item-3
- art-83/par-4: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-83/par-4: 第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-83/par-4: 第二項 → 所得税法施行規則 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2
- art-83/par-4: 同項第一号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-1
- art-83/par-4: 第四項 → 所得税法施行規則 第八十三条第四項 (Article 83, paragraph (4)), art-83/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-4
- art-83/par-5: 租税特別措置法第三条の二 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
- art-83/par-5: 第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-83/par-5: 第二項 → 所得税法施行規則 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-2
- art-83/par-5: 同項第二号 → 所得税法施行規則 第八十三条第一項第二号 (Article 83, paragraph (1), item (ii)), art-83/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2
- art-83/par-5: 第五項 → 所得税法施行規則 第八十三条第五項 (Article 83, paragraph (5)), art-83/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-5
- art-84/par-1: 法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-84/par-1: 法第二百四条第二項 → 所得税法 第二百四条第二項 (Article 204, paragraph (2)), art-204/par-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2
- art-84/par-1: この条 → 所得税法施行規則 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84
- art-84/par-1: 法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- art-84/par-1/item-2: 令第三百二十一条 → e-Gov law 340CO0000000096, 第三百二十一条 (Article 321), art-321 — not held in this collection
- art-84/par-1/item-3: 前号 → 所得税法施行規則 第八十四条第一項第二号 (Article 84, paragraph (1), item (ii)), art-84/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1/item-2
- art-84/par-1/item-4: 法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-84/par-2: 前項 → 所得税法施行規則 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-1
- art-84/par-2/item-1: 法第二百四条第一項第三号 → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-3
- art-84/par-2/item-1: 同項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4
- art-84/par-2/item-1: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6
- art-84/par-2/item-2: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8
- art-84/par-2/item-3: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8
- art-84/par-2/item-3: 令第二百九十八条第一項 → e-Gov law 340CO0000000096, 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — not held in this collection
- art-84/par-2/item-4: 前三号 → 所得税法施行規則 第八十四条第二項第一号 (Article 84, paragraph (2), item (i)), art-84/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-1
- art-84/par-2/item-4: 前三号 → 所得税法施行規則 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-2
- art-84/par-2/item-4: 前三号 → 所得税法施行規則 第八十四条第二項第三号 (Article 84, paragraph (2), item (iii)), art-84/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84/par-2/item-3
- art-84-2/par-1: 法第二百九条の二 → 所得税法 第二百九条の二 (Article 209-2), art-209-2 — https://japanlaw.org/ja/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2
- art-84-2/par-1: 法第百六十一条第一項第十五号 → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-84-2/par-1: 租税特別措置法第四十一条の九第一項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-84-2/par-1: この条 → 所得税法施行規則 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2
- art-84-2/par-1: 法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- art-84-2/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-84-2/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-84-2/par-1/item-1: 次条 → 所得税法施行規則 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85
- art-84-2/par-1/item-1: 第八十七条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87
- art-84-2/par-1/item-3: 前号 → 所得税法施行規則 第八十四条の二第一項第二号 (Article 84-2, paragraph (1), item (ii)), art-84-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-2
- art-84-2/par-1/item-4: 第二号 → 所得税法施行規則 第八十四条の二第一項第二号 (Article 84-2, paragraph (1), item (ii)), art-84-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1/item-2
- art-84-2/par-1/item-5: 法第二百九条の二 → 所得税法 第二百九条の二 (Article 209-2), art-209-2 — https://japanlaw.org/ja/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2
- art-84-2/par-1/item-5: 法第百六十一条第一項第十五号 → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-84-2/par-1/item-5: 租税特別措置法第四十一条の九第一項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-84-2/par-1/item-5: 次項第二号 → 所得税法施行規則 第八十四条の二第二項第二号 (Article 84-2, paragraph (2), item (ii)), art-84-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-2/item-2
- art-84-2/par-1/item-6: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-84-2/par-2: 前項 → 所得税法施行規則 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2/par-1
- art-84-2/par-2/item-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-3
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-4
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-6
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8
- art-85/par-1: 法第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210
- art-85/par-1: 法第百六十一条第一項第十六号 → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-85/par-1: 法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- art-85/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-85/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-85/par-1/item-3: 前号 → 所得税法施行規則 第八十五条第一項第二号 (Article 85, paragraph (1), item (ii)), art-85/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-2
- art-85/par-1/item-4: 第二号 → 所得税法施行規則 第八十五条第一項第二号 (Article 85, paragraph (1), item (ii)), art-85/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1/item-2
- art-85/par-1/item-6: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-85/par-2: 前項 → 所得税法施行規則 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85/par-1
- art-86/par-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4
- art-86/par-1: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-86/par-1: 第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-86/par-1: この条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86
- art-86/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-86/par-1: 令第百八十三条第一項 → e-Gov law 340CO0000000096, 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — not held in this collection
- art-86/par-1: 第八号 → 所得税法施行規則 第八十六条第一項第八号 (Article 86, paragraph (1), item (viii)), art-86/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-8
- art-86/par-1/item-4: 前号 → 所得税法施行規則 第八十六条第一項第三号 (Article 86, paragraph (1), item (iii)), art-86/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-3
- art-86/par-1/item-4: 令第百八十三条第四項第三号 → e-Gov law 340CO0000000096, 第百八十三条第四項第三号 (Article 183, paragraph (4), item (iii)), art-183/par-4/item-3 — not held in this collection
- art-86/par-1/item-4: 同項 → e-Gov law 340CO0000000096, 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — not held in this collection
- art-86/par-1/item-4: 同条第一項第二号 → e-Gov law 340CO0000000096, 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — not held in this collection
- art-86/par-1/item-4: 第三号 → e-Gov law 340CO0000000096, 第百八十三条第一項第三号 (Article 183, paragraph (1), item (iii)), art-183/par-1/item-3 — not held in this collection
- art-86/par-1/item-4: 同条第二項第二号 → e-Gov law 340CO0000000096, 第百八十三条第二項第二号 (Article 183, paragraph (2), item (ii)), art-183/par-2/item-2 — not held in this collection
- art-86/par-1/item-4: 同項第三号 → e-Gov law 340CO0000000096, 第百八十三条第二項第三号 (Article 183, paragraph (2), item (iii)), art-183/par-2/item-3 — not held in this collection
- art-86/par-1/item-5: 第二号 → 所得税法施行規則 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-2
- art-86/par-1/item-7: 第二号 → 所得税法施行規則 第八十六条第一項第二号 (Article 86, paragraph (1), item (ii)), art-86/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-2
- art-86/par-1/item-8: 第三号 → 所得税法施行規則 第八十六条第一項第三号 (Article 86, paragraph (1), item (iii)), art-86/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-3
- art-86/par-1/item-8: 令第三百二十六条第六項第三号 → e-Gov law 340CO0000000096, 第三百二十六条第六項第三号 (Article 326, paragraph (6), item (iii)), art-326/par-6/item-3 — not held in this collection
- art-86/par-1/item-8: 次条第一項第八号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8
- art-86/par-1/item-8: 令第三百五十一条第一項第三号から第九号まで → e-Gov law 340CO0000000096, 第三百五十一条第一項第三号 (Article 351, paragraph (1), item (iii)), art-351/par-1/item-3 — not held in this collection
- art-86/par-1/item-8: この号 → 所得税法施行規則 第八十六条第一項第八号 (Article 86, paragraph (1), item (viii)), art-86/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1/item-8
- art-86/par-1/item-9: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-86/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-86/par-2: この条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86
- art-86/par-2: 前項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1
- art-86/par-2/item-1: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-86/par-2/item-2: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-86/par-2/item-2: 同項第二号 → e-Gov law 340CO0000000096, 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — not held in this collection
- art-86/par-2/item-2: この号 → 所得税法施行規則 第八十六条第二項第二号 (Article 86, paragraph (2), item (ii)), art-86/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-2/item-2
- art-86/par-2/item-2: 次条第二項第二号 → 所得税法施行規則 第八十七条第二項第二号 (Article 87, paragraph (2), item (ii)), art-87/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-2/item-2
- art-86/par-2/item-2: 令第百八十五条第一項第三号 → e-Gov law 340CO0000000096, 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — not held in this collection
- art-86/par-2/item-2: 同項第四号 → e-Gov law 340CO0000000096, 第百八十五条第一項第四号 (Article 185, paragraph (1), item (iv)), art-185/par-1/item-4 — not held in this collection
- art-86/par-2/item-2: 同項第五号 → e-Gov law 340CO0000000096, 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — not held in this collection
- art-86/par-2/item-3: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-86/par-2/item-3: 同項第二号から第五号まで → e-Gov law 340CO0000000096, 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — not held in this collection
- art-86/par-2/item-4: 令第百八十五条第一項第八号 → e-Gov law 340CO0000000096, 第百八十五条第一項第八号 (Article 185, paragraph (1), item (viii)), art-185/par-1/item-8 — not held in this collection
- art-86/par-2/item-4: 第九号 → e-Gov law 340CO0000000096, 第百八十五条第一項第九号 (Article 185, paragraph (1), item (ix)), art-185/par-1/item-9 — not held in this collection
- art-86/par-2/item-5: 令第百八十五条第二項 → e-Gov law 340CO0000000096, 第百八十五条第二項 (Article 185, paragraph (2)), art-185/par-2 — not held in this collection
- art-86/par-2/item-5: 相続税法（昭和二十五年法律第七十三号）第二十四条 → 相続税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/inheritance-tax-act/art-24 · https://japanlaw.org/l/325AC0000000073/art-24
- art-86/par-3: 第一項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-1
- art-86/par-3/item-1: 令第百八十三条第一項 → e-Gov law 340CO0000000096, 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — not held in this collection
- art-86/par-3/item-2: 令第百八十三条第二項 → e-Gov law 340CO0000000096, 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — not held in this collection
- art-86/par-3/item-2: 令第三百五十一条第一項第九号 → e-Gov law 340CO0000000096, 第三百五十一条第一項第九号 (Article 351, paragraph (1), item (ix)), art-351/par-1/item-9 — not held in this collection
- art-86/par-3/item-3: 前号 → 所得税法施行規則 第八十六条第三項第二号 (Article 86, paragraph (3), item (ii)), art-86/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86/par-3/item-2
- art-86/par-3/item-3: 相続税法第五十九条第一項第一号 → 相続税法 第五十九条第一項第一号 (Article 59, paragraph (1), item (i)), art-59/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-1
- art-87/par-1: 法第二百二十五条第一項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-5
- art-87/par-1: 法第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-87/par-1: 第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-87/par-1: この条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87
- art-87/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-87/par-1: 令第百八十四条第一項 → e-Gov law 340CO0000000096, 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — not held in this collection
- art-87/par-1: 第八号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8
- art-87/par-1/item-4: 前号 → 所得税法施行規則 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-3
- art-87/par-1/item-4: 令第百八十四条第三項第一号 → e-Gov law 340CO0000000096, 第百八十四条第三項第一号 (Article 184, paragraph (3), item (i)), art-184/par-3/item-1 — not held in this collection
- art-87/par-1/item-4: 同項 → e-Gov law 340CO0000000096, 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — not held in this collection
- art-87/par-1/item-4: 同条第一項第二号 → e-Gov law 340CO0000000096, 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — not held in this collection
- art-87/par-1/item-4: 同条第二項第二号 → e-Gov law 340CO0000000096, 第百八十四条第二項第二号 (Article 184, paragraph (2), item (ii)), art-184/par-2/item-2 — not held in this collection
- art-87/par-1/item-5: 第二号 → 所得税法施行規則 第八十七条第一項第二号 (Article 87, paragraph (1), item (ii)), art-87/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-2
- art-87/par-1/item-7: 第二号 → 所得税法施行規則 第八十七条第一項第二号 (Article 87, paragraph (1), item (ii)), art-87/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-2
- art-87/par-1/item-8: 第三号 → 所得税法施行規則 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-3
- art-87/par-1/item-8: マンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第三号 → e-Gov law 412AC1000000149, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-87/par-1/item-8: 同条第四号 → e-Gov law 412AC1000000149, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-87/par-1/item-8: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- art-87/par-1/item-8: 同法第六十七条第一項 → 建物の区分所有等に関する法律 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/building-unit-ownership-act/art-67/par-1 · https://japanlaw.org/l/337AC0000000069/art-67/par-1
- art-87/par-1/item-8: この号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1/item-8
- art-87/par-1/item-9: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-87/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- art-87/par-2: この条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87
- art-87/par-2: 前項 → 所得税法施行規則 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1
- art-87/par-2/item-1: 令第百八十六条第一項第一号 → e-Gov law 340CO0000000096, 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — not held in this collection
- art-87/par-2/item-2: 令第百八十六条第一項第一号 → e-Gov law 340CO0000000096, 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — not held in this collection
- art-87/par-2/item-2: 令第百八十五条第一項第一号 → e-Gov law 340CO0000000096, 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — not held in this collection
- art-87/par-2/item-2: 令第百八十六条第一項第二号 → e-Gov law 340CO0000000096, 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — not held in this collection
- art-87/par-2/item-2: 令第百八十五条第一項第五号 → e-Gov law 340CO0000000096, 第百八十五条第一項第五号 (Article 185, paragraph (1), item (v)), art-185/par-1/item-5 — not held in this collection
- art-87/par-2/item-3: 令第百八十六条第一項第一号 → e-Gov law 340CO0000000096, 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — not held in this collection
- art-87/par-2/item-3: 同項第二号 → e-Gov law 340CO0000000096, 第百八十六条第一項第二号 (Article 186, paragraph (1), item (ii)), art-186/par-1/item-2 — not held in this collection
- art-87/par-2/item-4: 令第百八十六条第一項第五号 → e-Gov law 340CO0000000096, 第百八十六条第一項第五号 (Article 186, paragraph (1), item (v)), art-186/par-1/item-5 — not held in this collection
- art-87/par-2/item-4: 第六号 → e-Gov law 340CO0000000096, 第百八十六条第一項第六号 (Article 186, paragraph (1), item (vi)), art-186/par-1/item-6 — not held in this collection
- art-87/par-2/item-5: 令第百八十六条第二項 → e-Gov law 340CO0000000096, 第百八十六条第二項 (Article 186, paragraph (2)), art-186/par-2 — not held in this collection
- art-87/par-2/item-5: 相続税法第二十四条 → 相続税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/inheritance-tax-act/art-24 · https://japanlaw.org/l/325AC0000000073/art-24
- art-87/par-3: 第一項 → 所得税法施行規則 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-1
- art-87/par-3: 令第百八十四条第四項 → e-Gov law 340CO0000000096, 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — not held in this collection
- art-87/par-3: 第二号 → 所得税法施行規則 第八十七条第三項第二号 (Article 87, paragraph (3), item (ii)), art-87/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87/par-3/item-2
- art-87/par-3/item-1: 令第百八十四条第一項 → e-Gov law 340CO0000000096, 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — not held in this collection
- art-88/par-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4
- art-88/par-1: 同項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-5
- art-88/par-1: 同項第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-6
- art-88/par-2: 前項 → 所得税法施行規則 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88/par-1
- art-89/par-1: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-89/par-1: この条 → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89
- art-89/par-1: 法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-89/par-1/item-1: この号 → 所得税法施行規則 第八十九条第一項第一号 (Article 89, paragraph (1), item (i)), art-89/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-1
- art-89/par-1/item-1: 次項第一号 → 所得税法施行規則 第八十九条第二項第一号 (Article 89, paragraph (2), item (i)), art-89/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-1
- art-89/par-1/item-1: この項 → 所得税法施行規則 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1
- art-89/par-1/item-1: 次条第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2
- art-89/par-1/item-3: 前号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-2
- art-89/par-1/item-4: 第二号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-2
- art-89/par-1/item-5: 第二号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-2
- art-89/par-1/item-5: 法第二百十二条第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/ja/income-tax-act/art-212/par-5 · https://japanlaw.org/l/340AC0000000033/art-212/par-5
- art-89/par-1/item-6: 第二号 → 所得税法施行規則 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1/item-2
- art-89/par-1/item-6: 法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-89/par-1/item-7: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-89/par-2: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-89/par-2: 第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-89/par-2: 第十号から第十三号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-89/par-2: この条 → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89
- art-89/par-2: 法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-89/par-2/item-3: 前号 → 所得税法施行規則 第八十九条第二項第二号 (Article 89, paragraph (2), item (ii)), art-89/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2/item-2
- art-89/par-2/item-4: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-89/par-3: 第一項 → 所得税法施行規則 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-1
- art-89/par-4: 第二項 → 所得税法施行規則 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89/par-2
- art-90/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 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9
- art-90/par-1/item-3: 前号 → 所得税法施行規則 第九十条第一項第二号 (Article 90, paragraph (1), item (ii)), art-90/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1/item-2
- art-90/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-9
- art-90/par-2: 法第百六十一条第一項第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-90/par-2: この項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2
- art-90/par-2/item-1: この号 → 所得税法施行規則 第九十条第二項第一号 (Article 90, paragraph (2), item (i)), art-90/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-1
- art-90/par-2/item-3: 前号 → 所得税法施行規則 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-2
- art-90/par-2/item-4: 第二号 → 所得税法施行規則 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2/item-2
- art-90/par-2/item-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90/par-3: 前二項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1
- art-90/par-3: 前二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2
- art-90/par-3/item-1: 前二項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1
- art-90/par-3/item-1: 前二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-2
- art-90/par-3/item-2: 第一項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-1
- art-90/par-3/item-2: 前号 → 所得税法施行規則 第九十条第三項第一号 (Article 90, paragraph (3), item (i)), art-90/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90/par-3/item-1
- art-90-2/par-1: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-90-2/par-1: この条 → 所得税法施行規則 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2
- art-90-2/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-90-2/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-90-2/par-1: 法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-90-2/par-1/item-1/sub-1: 第八十一条の十八 → 所得税法施行規則 第八十一条の十八 (Article 81-18), art-81-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-18
- art-90-2/par-1/item-1/sub-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-90-2/par-1/item-1/sub-1: この号 → 所得税法施行規則 第九十条の二第一項第一号 (Article 90-2, paragraph (1), item (i)), art-90-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-1
- art-90-2/par-1/item-1/sub-4: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-90-2/par-1/item-1/sub-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-2/par-1/item-2/sub-1: 第八十一条の二十八 → 所得税法施行規則 第八十一条の二十八 (Article 81-28), art-81-28 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-26#art-81-28
- art-90-2/par-1/item-2/sub-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-90-2/par-1/item-2/sub-1: この号 → 所得税法施行規則 第九十条の二第一項第二号 (Article 90-2, paragraph (1), item (ii)), art-90-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-1/item-2
- art-90-2/par-1/item-2/sub-1: 次項第一号 → 所得税法施行規則 第九十条の二第二項第一号 (Article 90-2, paragraph (2), item (i)), art-90-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-1
- art-90-2/par-1/item-2/sub-4: 法第二百二十四条の三第四項第四号 → 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-4
- art-90-2/par-1/item-2/sub-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-2/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 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11
- art-90-2/par-2: 令第三百五十二条の二第二項 → e-Gov law 340CO0000000096, 第三百五十二条の二第二項 (Article 352-2, paragraph (2)), art-352-2/par-2 — not held in this collection
- art-90-2/par-2: この項 → 所得税法施行規則 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2
- art-90-2/par-2/item-3: 前号 → 所得税法施行規則 第九十条の二第二項第二号 (Article 90-2, paragraph (2), item (ii)), art-90-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-2/item-2
- art-90-2/par-2/item-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-2/par-3: 令第三百五十二条の二第二項第四号 → e-Gov law 340CO0000000096, 第三百五十二条の二第二項第四号 (Article 352-2, paragraph (2), item (iv)), art-352-2/par-2/item-4 — not held in this collection
- art-90-2/par-3/item-1: この号 → 所得税法施行規則 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3/item-1
- art-90-2/par-3/item-1: 次号 → 所得税法施行規則 第九十条の二第三項第二号 (Article 90-2, paragraph (3), item (ii)), art-90-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3/item-2
- art-90-2/par-3/item-2: 前号 → 所得税法施行規則 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3/item-1
- art-90-2/par-3/item-2: この号 → 所得税法施行規則 第九十条の二第三項第二号 (Article 90-2, paragraph (3), item (ii)), art-90-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2/par-3/item-2
- art-90-2/par-4: 令第三百五十二条の二第二項第四号 → e-Gov law 340CO0000000096, 第三百五十二条の二第二項第四号 (Article 352-2, paragraph (2), item (iv)), art-352-2/par-2/item-4 — not held in this collection
- art-90-3/par-1: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- art-90-3/par-1: この条 → 所得税法施行規則 第九十条の三 (Article 90-3), art-90-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3
- art-90-3/par-1: 法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-90-3/par-1/item-1: 第八十一条の二十四 → 所得税法施行規則 第八十一条の二十四 (Article 81-24), art-81-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-21#art-81-24
- art-90-3/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-90-3/par-1/item-1: この号 → 所得税法施行規則 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1/item-1
- art-90-3/par-1/item-2: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-90-3/par-1/item-2: この項 → 所得税法施行規則 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1
- art-90-3/par-1/item-4: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- art-90-3/par-1/item-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-3/par-2: 前項 → 所得税法施行規則 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3/par-1
- art-90-3/par-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-90-3/par-2: 第八十三条第一項第三号 → 所得税法施行規則 第八十三条第一項第三号 (Article 83, paragraph (1), item (iii)), art-83/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3
- art-90-4/par-1: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4
- art-90-4/par-1: この条 → 所得税法施行規則 第九十条の四 (Article 90-4), art-90-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4
- art-90-4/par-1: 法第二百二十五条第一項第十二号 → 所得税法 第二百二十五条第一項第十二号 (Article 225, paragraph (1), item (xii)), art-225/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-12
- art-90-4/par-1/item-1: 第八十一条の三十二 → 所得税法施行規則 第八十一条の三十二 (Article 81-32), art-81-32 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-31#art-81-32
- art-90-4/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-90-4/par-1/item-1: この号 → 所得税法施行規則 第九十条の四第一項第一号 (Article 90-4, paragraph (1), item (i)), art-90-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-1
- art-90-4/par-1/item-3: 前号 → 所得税法施行規則 第九十条の四第一項第二号 (Article 90-4, paragraph (1), item (ii)), art-90-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1/item-2
- art-90-4/par-1/item-4: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-4/par-2: 前項 → 所得税法施行規則 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4/par-1
- art-90-5/par-1: 法第二百二十四条の五第二項 → 所得税法 第二百二十四条の五第二項 (Article 224-5, paragraph (2)), art-224-5/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-2
- art-90-5/par-1: この条 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5
- art-90-5/par-1: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1
- art-90-5/par-1: 法第二百二十五条第一項第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13
- art-90-5/par-1/item-1: 法第二百二十四条の五第一項第一号 → 所得税法 第二百二十四条の五第一項第一号 (Article 224-5, paragraph (1), item (i)), art-224-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-1
- art-90-5/par-1/item-1: 同項第三号 → 所得税法 第二百二十四条の五第一項第三号 (Article 224-5, paragraph (1), item (iii)), art-224-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-3
- art-90-5/par-1/item-1: この号 → 所得税法施行規則 第九十条の五第一項第一号 (Article 90-5, paragraph (1), item (i)), art-90-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-1
- art-90-5/par-1/item-1/sub-1: 第八十一条の三十六第一項 → 所得税法施行規則 第八十一条の三十六第一項 (Article 81-36, paragraph (1)), art-81-36/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-36/par-1
- art-90-5/par-1/item-1/sub-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-90-5/par-1/item-1/sub-1: この条 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5
- art-90-5/par-1/item-1/sub-2: 商品先物取引法（昭和二十五年法律第二百三十九号）第二百二十条第一項 → e-Gov law 325AC0000000239, 第二百二十条第一項 (Article 220, paragraph (1)), art-220/par-1 — not held in this collection
- art-90-5/par-1/item-1/sub-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-5/par-1/item-2: 法第二百二十四条の五第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-4
- art-90-5/par-1/item-2: 次号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3
- art-90-5/par-1/item-2: 同項第六号 → 所得税法 第二百二十四条の五第一項第六号 (Article 224-5, paragraph (1), item (vi)), art-224-5/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-6
- art-90-5/par-1/item-2: この号 → 所得税法施行規則 第九十条の五第一項第二号 (Article 90-5, paragraph (1), item (ii)), art-90-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-2
- art-90-5/par-1/item-2/sub-2: 第四号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4
- art-90-5/par-1/item-2/sub-4: 次号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3
- art-90-5/par-1/item-2/sub-4: 第四号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4
- art-90-5/par-1/item-2/sub-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-5/par-1/item-3: 法第二百二十四条の五第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-4
- art-90-5/par-1/item-3: 金融商品取引法第二条第二十四項第三号の二 → 金融商品取引法 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-24/item-3-2 · https://japanlaw.org/l/323AC0000000025/art-2/par-24/item-3-2
- art-90-5/par-1/item-3: 同法第二十九条の二第一項第九号 → 金融商品取引法 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-29-2/par-1/item-9 · https://japanlaw.org/l/323AC0000000025/art-29-2/par-1/item-9
- art-90-5/par-1/item-3: 法第二百二十四条の五第一項第六号 → 所得税法 第二百二十四条の五第一項第六号 (Article 224-5, paragraph (1), item (vi)), art-224-5/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-6
- art-90-5/par-1/item-3: この号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-3
- art-90-5/par-1/item-3/sub-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-5/par-1/item-4: 法第二百二十四条の五第一項第七号 → 所得税法 第二百二十四条の五第一項第七号 (Article 224-5, paragraph (1), item (vii)), art-224-5/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-7
- art-90-5/par-1/item-4: この号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5/par-1/item-4
- art-90-5/par-1/item-4/sub-5: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-90-6/par-1: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/ja/income-tax-act/art-224-6 · https://japanlaw.org/l/340AC0000000033/art-224-6
- art-90-6/par-1: この条 → 所得税法施行規則 第九十条の六 (Article 90-6), art-90-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6
- art-90-6/par-1: 法第二百二十五条第一項第十四号 → 所得税法 第二百二十五条第一項第十四号 (Article 225, paragraph (1), item (xiv)), art-225/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-14
- art-90-6/par-1/item-1: 第八十一条の三十七 → 所得税法施行規則 第八十一条の三十七 (Article 81-37), art-81-37 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-36#art-81-37
- art-90-6/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-90-6/par-1/item-1: この号 → 所得税法施行規則 第九十条の六第一項第一号 (Article 90-6, paragraph (1), item (i)), art-90-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-1
- art-90-6/par-1/item-3: 前号 → 所得税法施行規則 第九十条の六第一項第二号 (Article 90-6, paragraph (1), item (ii)), art-90-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6/par-1/item-2
- art-90-6/par-1/item-4: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-39#art-82
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-84-2
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-84#art-85
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-86
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-86#art-87
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十八条 (Article 88), art-88 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-88
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-89
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-88#art-90
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-2
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の三 (Article 90-3), art-90-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-3
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の四 (Article 90-4), art-90-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-2#art-90-4
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-5
- art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の六 (Article 90-6), art-90-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-90-6
- art-92/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- art-92/par-1: 第八十三条第一項第二号 → 所得税法施行規則 第八十三条第一項第二号 (Article 83, paragraph (1), item (ii)), art-83/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-2
- art-92/par-1: 同条第四項 → 所得税法施行規則 第八十三条第四項 (Article 83, paragraph (4)), art-83/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-4
- art-92/par-1: この項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-1
- art-92/par-1: 第三号 → 所得税法施行規則 第八十三条第一項第三号 (Article 83, paragraph (1), item (iii)), art-83/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1/item-3
- art-92/par-2: 前項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-1
- art-92/par-2: 法第二百二十五条第二項第一号 → 所得税法 第二百二十五条第二項第一号 (Article 225, paragraph (2), item (i)), art-225/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-1
- art-92/par-2: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-92/par-2: 同法第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-92/par-3: 第一項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-1
- art-92/par-3: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3
- art-92/par-4: 第一項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-90-5#art-92/par-1
- art-92-2/par-1: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3
- art-92-2/par-1/item-1/sub-1: この条 → 所得税法施行規則 第九十二条の二 (Article 92-2), art-92-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2
- art-92-2/par-1/item-1/sub-1: 次条第一項第二号 → 所得税法施行規則 第九十二条の三第一項第二号 (Article 92-3, paragraph (1), item (ii)), art-92-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3/par-1/item-2
- art-92-2/par-1/item-1/sub-1: 第九十五条の二第一項第二号 → 所得税法施行規則 第九十五条の二第一項第二号 (Article 95-2, paragraph (1), item (ii)), art-95-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2/par-1/item-2
- art-92-2/par-2: 前項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1
- art-92-2/par-2/item-2: 前項第一号 → 所得税法施行規則 第九十二条の二第一項第一号 (Article 92-2, paragraph (1), item (i)), art-92-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1/item-1
- art-92-3/par-1: 令第三百五十二条の四第一項 → e-Gov law 340CO0000000096, 第三百五十二条の四第一項 (Article 352-4, paragraph (1)), art-352-4/par-1 — not held in this collection
- art-92-3/par-1/item-1: 前条第一項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1
- art-92-3/par-2: 令第三百五十二条の四第一項 → e-Gov law 340CO0000000096, 第三百五十二条の四第一項 (Article 352-4, paragraph (1)), art-352-4/par-1 — not held in this collection
- art-92-3/par-2: 前項 → 所得税法施行規則 第九十二条の三第一項 (Article 92-3, paragraph (1)), art-92-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3/par-1
- art-93/par-1: 法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-93/par-1: この条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93
- art-93/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-93/par-1: 第一号 → 所得税法施行規則 第九十三条第一項第一号 (Article 93, paragraph (1), item (i)), art-93/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-1
- art-93/par-1: 第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6
- art-93/par-1/item-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-2: 法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8
- art-93/par-1/item-2: 第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6
- art-93/par-1/item-2: 令第三百十一条 → e-Gov law 340CO0000000096, 第三百十一条 (Article 311), art-311 — not held in this collection
- art-93/par-1/item-3: 前号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-2
- art-93/par-1/item-3: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-3: 法別表第五 → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5
- art-93/par-1/item-4: 第二号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-2
- art-93/par-1/item-5: 第二号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-2
- art-93/par-1/item-5: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-93/par-1/item-5: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/art-75/par-2 · https://japanlaw.org/l/340AC0000000033/art-75/par-2
- art-93/par-1/item-6: 法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6
- art-93/par-1/item-6: 法第百九十五条の二第三項 → 所得税法 第百九十五条の二第三項 (Article 195-2, paragraph (3)), art-195-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-3
- art-93/par-1/item-6: 法第百九十五条の三第三項 → 所得税法 第百九十五条の三第三項 (Article 195-3, paragraph (3)), art-195-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-3
- art-93/par-1/item-6/sub-1/sub2-1/sub3-1: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-6/sub-1/sub2-1/sub3-1: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1
- art-93/par-1/item-6/sub-1/sub2-1/sub3-1: 次号 → 所得税法施行規則 第九十三条第一項第七号 (Article 93, paragraph (1), item (vii)), art-93/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-7
- art-93/par-1/item-6/sub-1/sub2-1/sub3-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-93/par-1/item-6/sub-1/sub2-1/sub3-2: 第八号 → 所得税法施行規則 第九十三条第一項第八号 (Article 93, paragraph (1), item (viii)), art-93/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-8
- art-93/par-1/item-6/sub-1/sub2-1/sub3-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-6/sub-2: 租税特別措置法第四十一条の十六第一項 → 租税特別措置法 第四十一条の十六第一項 (Article 41-16, paragraph (1)), art-41-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1
- art-93/par-1/item-6/sub-3: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- art-93/par-1/item-7: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-93/par-1/item-8: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-93/par-1/item-9: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-93/par-1/item-10: 第二号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-2
- art-93/par-1/item-11: 租税特別措置法第四十一条の二の二第一項 → 租税特別措置法 第四十一条の二の二第一項 (Article 41-2-2, paragraph (1)), art-41-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-1
- art-93/par-1/item-12: 租税特別措置法第四十一条の三の八第一項 → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
- art-93/par-1/item-12: 同条第二項 → 租税特別措置法 第四十一条の三の八第二項 (Article 41-3-8, paragraph (2)), art-41-3-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2
- art-93/par-1/item-12: 同項第三号 → 租税特別措置法 第四十一条の三の八第二項第三号 (Article 41-3-8, paragraph (2), item (iii)), art-41-3-8/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-3
- art-93/par-1/item-12: 同項第一号 → 租税特別措置法 第四十一条の三の八第二項第一号 (Article 41-3-8, paragraph (2), item (i)), art-41-3-8/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-1
- art-93/par-2: 前項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1
- art-93/par-3: 法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-93/par-3: 第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1
- art-93/par-4: 第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1
- art-93/par-4: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- art-94/par-1: 法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2
- art-94/par-1: この項 → 所得税法施行規則 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1
- art-94/par-1: 第三項 → 所得税法施行規則 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-3
- art-94/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-94/par-1: 第一号 → 所得税法施行規則 第九十四条第一項第一号 (Article 94, paragraph (1), item (i)), art-94/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-1
- art-94/par-1/item-2: 法第二百一条第一項第一号 → 所得税法 第二百一条第一項第一号 (Article 201, paragraph (1), item (i)), art-201/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1
- art-94/par-1/item-2: 第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-2
- art-94/par-1/item-2: 同条第三項 → 所得税法 第二百一条第三項 (Article 201, paragraph (3)), art-201/par-3 — https://japanlaw.org/ja/income-tax-act/art-201/par-3 · https://japanlaw.org/l/340AC0000000033/art-201/par-3
- art-94/par-1/item-3: 前号 → 所得税法施行規則 第九十四条第一項第二号 (Article 94, paragraph (1), item (ii)), art-94/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1/item-2
- art-94/par-1/item-4: 法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- art-94/par-1/item-5: 法第三十条第六項第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-1
- art-94/par-1/item-5: 法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- art-94/par-2: 前条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-3
- art-94/par-2: 法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2
- art-94/par-3: 第一項 → 所得税法施行規則 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94/par-1
- art-94/par-3: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- art-94-2/par-1: 法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-94-2/par-1: この条 → 所得税法施行規則 第九十四条の二 (Article 94-2), art-94-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2
- art-94-2/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-94-2/par-1: 第一号 → 所得税法施行規則 第九十四条の二第一項第一号 (Article 94-2, paragraph (1), item (i)), art-94-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-1
- art-94-2/par-1: 第七号 → 所得税法施行規則 第九十四条の二第一項第七号 (Article 94-2, paragraph (1), item (vii)), art-94-2/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7
- art-94-2/par-1/item-3: 法第二百三条の三第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-94-2/par-1/item-3: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-94-2/par-1/item-3: 第二号 → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-2
- art-94-2/par-1/item-3: 第五号 → 所得税法 第二百三条の三第一項第五号 (Article 203-3, paragraph (1), item (v)), art-203-3/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5
- art-94-2/par-1/item-3: 第三号 → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-3
- art-94-2/par-1/item-3: 第六号 → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- art-94-2/par-1/item-3: 第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7
- art-94-2/par-1/item-4: 前号 → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-3
- art-94-2/par-1/item-5: 第三号 → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-3
- art-94-2/par-1/item-6: 第三号 → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-3
- art-94-2/par-1/item-6: 法第二百三条の五第一号 → 所得税法 第二百三条の五第一項第一号 (Article 203-5, paragraph (1), item (i)), art-203-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-1
- art-94-2/par-1/item-7: 法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-94-2/par-1/item-7/sub-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-94-2/par-1/item-7/sub-3: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- art-94-2/par-1/item-8: 租税特別措置法第四十一条の三の九第一項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-94-2/par-1/item-8: 第二項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
- art-94-2/par-1/item-8: 同条第三項 → 租税特別措置法 第四十一条の三の九第三項 (Article 41-3-9, paragraph (3)), art-41-3-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3
- art-94-2/par-2: 第九十三条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-3
- art-94-2/par-2: 法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-94-2/par-3: 第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1
- art-94-2/par-3: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- art-95/par-1: 前三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93
- art-95/par-1: 前三条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94
- art-95/par-1: 前三条 → 所得税法施行規則 第九十四条の二 (Article 94-2), art-94-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2
- art-95-2/par-1: 令第三百五十三条第一項 → e-Gov law 340CO0000000096, 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — not held in this collection
- art-95-2/par-1/item-1: 第九十二条の二第一項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1
- art-95-2/par-2: 令第三百五十三条第一項 → e-Gov law 340CO0000000096, 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — not held in this collection
- art-95-2/par-2: 前項 → 所得税法施行規則 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2/par-1
- art-95-3/par-1/item-1: 第九十三条第一項第一号 → 所得税法施行規則 第九十三条第一項第一号 (Article 93, paragraph (1), item (i)), art-93/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-1
- art-95-3/par-1/item-1: 同項第二号から第五号まで → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-2
- art-95-3/par-1/item-1: 同項第二号から第五号まで → 所得税法施行規則 第九十三条第一項第三号 (Article 93, paragraph (1), item (iii)), art-93/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-3
- art-95-3/par-1/item-1: 同項第二号から第五号まで → 所得税法施行規則 第九十三条第一項第四号 (Article 93, paragraph (1), item (iv)), art-93/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-4
- art-95-3/par-1/item-1: 同項第二号から第五号まで → 所得税法施行規則 第九十三条第一項第五号 (Article 93, paragraph (1), item (v)), art-93/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-5
- art-95-3/par-1/item-1: 同項第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-6
- art-95-3/par-1/item-1: 同項第七号から第十一号まで → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-10
- art-95-3/par-1/item-1: 同項第七号から第十一号まで → 所得税法施行規則 第九十三条第一項第十一号 (Article 93, paragraph (1), item (xi)), art-93/par-1/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-11
- art-95-3/par-1/item-1: 同項第七号から第十一号まで → 所得税法施行規則 第九十三条第一項第七号 (Article 93, paragraph (1), item (vii)), art-93/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-7
- art-95-3/par-1/item-1: 同項第七号から第十一号まで → 所得税法施行規則 第九十三条第一項第八号 (Article 93, paragraph (1), item (viii)), art-93/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-8
- art-95-3/par-1/item-1: 同項第七号から第十一号まで → 所得税法施行規則 第九十三条第一項第九号 (Article 93, paragraph (1), item (ix)), art-93/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-9
- art-95-3/par-1/item-1: 同項第十三号 → 所得税法施行規則 第九十三条第一項第十三号 (Article 93, paragraph (1), item (xiii)), art-93/par-1/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-93/par-1/item-13
- art-95-3/par-1/item-2: 第九十四条の二第一項第一号 → 所得税法施行規則 第九十四条の二第一項第一号 (Article 94-2, paragraph (1), item (i)), art-94-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-1
- art-95-3/par-1/item-2: 同項第二号から第六号まで → 所得税法施行規則 第九十四条の二第一項第二号 (Article 94-2, paragraph (1), item (ii)), art-94-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-2
- art-95-3/par-1/item-2: 同項第二号から第六号まで → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-3
- art-95-3/par-1/item-2: 同項第二号から第六号まで → 所得税法施行規則 第九十四条の二第一項第四号 (Article 94-2, paragraph (1), item (iv)), art-94-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-4
- art-95-3/par-1/item-2: 同項第二号から第六号まで → 所得税法施行規則 第九十四条の二第一項第五号 (Article 94-2, paragraph (1), item (v)), art-94-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-5
- art-95-3/par-1/item-2: 同項第二号から第六号まで → 所得税法施行規則 第九十四条の二第一項第六号 (Article 94-2, paragraph (1), item (vi)), art-94-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-6
- art-95-3/par-1/item-2: 同項第七号 → 所得税法施行規則 第九十四条の二第一項第七号 (Article 94-2, paragraph (1), item (vii)), art-94-2/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-7
- art-95-3/par-1/item-2: 同項第九号 → 所得税法施行規則 第九十四条の二第一項第九号 (Article 94-2, paragraph (1), item (ix)), art-94-2/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-94-2/par-1/item-9
- art-96/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-227
- art-96/par-1: 法第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1
- art-96/par-1: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2
- art-96/par-1: この項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1
- art-96/par-1: 第三項 → 所得税法施行規則 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-3
- art-96/par-1/item-1: この号 → 所得税法施行規則 第九十六条第一項第一号 (Article 96, paragraph (1), item (i)), art-96/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-1
- art-96/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-227
- art-96/par-1/item-3: この項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1
- art-96/par-1/item-3: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- art-96/par-1/item-3: 第三項 → 所得税法施行規則 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-3
- art-96/par-1/item-3: 次号 → 所得税法施行規則 第九十六条第一項第四号 (Article 96, paragraph (1), item (iv)), art-96/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-4
- art-96/par-1/item-6: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-96/par-1/item-7/sub-1: 租税特別措置法第四条の五第二項 → 租税特別措置法 第四条の五第二項 (Article 4-5, paragraph (2)), art-4-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-2
- art-96/par-1/item-7/sub-2: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- art-96/par-1/item-7/sub-3: 法第十一条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-96/par-2: 前項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1
- art-96/par-2: 同項第四号 → 所得税法施行規則 第九十六条第一項第四号 (Article 96, paragraph (1), item (iv)), art-96/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1/item-4
- art-96/par-3: 第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1
- art-96/par-3: 前項 → 所得税法施行規則 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-2
- art-96/par-3/item-2: 前項 → 所得税法施行規則 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-2
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第二号 (Article 8-5, paragraph (1), item (ii)), art-8-5/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-2
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第三号 (Article 8-5, paragraph (1), item (iii)), art-8-5/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-3
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第四号 (Article 8-5, paragraph (1), item (iv)), art-8-5/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-4
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第五号 (Article 8-5, paragraph (1), item (v)), art-8-5/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-5
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第六号 (Article 8-5, paragraph (1), item (vi)), art-8-5/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-6
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第七号 (Article 8-5, paragraph (1), item (vii)), art-8-5/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-7
- art-96/par-3/item-2: 同法第四十一条の十二の二第三項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-96/par-3/item-2: 同条第一項第二号 → 租税特別措置法 第四十一条の十二の二第一項第二号 (Article 41-12-2, paragraph (1), item (ii)), art-41-12-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2
- art-96/par-3/item-2: 同法第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
- art-96/par-3/item-2: 同法第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-96/par-4: 第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96/par-1
- art-96-2/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-96-2/par-1: 第四号 → 所得税法施行規則 第九十六条の二第一項第四号 (Article 96-2, paragraph (1), item (iv)), art-96-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-4
- art-96-2/par-1: 同法第二条 → e-Gov law 417AC0000000040, 第二条 (Article 2), art-2 — not held in this collection
- art-96-2/par-1: この項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1
- art-96-2/par-1: 同法第二十九条第三項 → e-Gov law 417AC0000000040, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection
- art-96-2/par-1: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-96-2/par-1: 同法第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-96-2/par-1: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-96-2/par-1/item-1: この号 → 所得税法施行規則 第九十六条の二第一項第一号 (Article 96-2, paragraph (1), item (i)), art-96-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1/item-1
- art-96-2/par-1/item-2: 有限責任事業組合契約に関する法律第二十九条第三項 → e-Gov law 417AC0000000040, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection
- art-96-2/par-1/item-3: 有限責任事業組合契約に関する法律第四条第三項第八号 → e-Gov law 417AC0000000040, 第四条第三項第八号 (Article 4, paragraph (3), item (viii)), art-4/par-3/item-8 — not held in this collection
- art-96-2/par-1/item-3: 投資事業有限責任組合契約に関する法律第八条第一項 → e-Gov law 410AC0000000090, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-96-2/par-1/item-3: この項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1
- art-96-2/par-1/item-5: 投資事業有限責任組合契約に関する法律第十条第一項 → e-Gov law 410AC0000000090, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-96-2/par-1/item-6: 投資事業有限責任組合契約に関する法律第十六条 → e-Gov law 410AC0000000090, 第十六条 (Article 16), art-16 — not held in this collection
- art-96-2/par-1/item-6: 民法第六百七十四条 → 民法 第六百七十四条 (Article 674), art-674 — https://japanlaw.org/ja/civil-code/art-674 · https://japanlaw.org/l/129AC0000000089/art-674
- art-96-2/par-1/item-9: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-96-2/par-2: 前項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-96#art-96-2/par-1
- art-97/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-97/par-1: この条 → 所得税法施行規則 第九十七条 (Article 97), art-97 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97
- art-97/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-97/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-228/par-1
- art-97/par-1: 法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-97/par-1: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-97/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-97/par-1/item-1: この号 → 所得税法施行規則 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-1
- art-97/par-1/item-1: 第五項第一号 → 所得税法施行規則 第九十七条第五項第一号 (Article 97, paragraph (5), item (i)), art-97/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-1
- art-97/par-1/item-3: 前号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-2
- art-97/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-97/par-2: 前項 → 所得税法施行規則 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1
- art-97/par-2: 同項第二号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-2
- art-97/par-2: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-97/par-3: 租税特別措置法第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-97/par-3: 同条第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-97/par-3: 前項 → 所得税法施行規則 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-2
- art-97/par-3: 第一項第二号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-2
- art-97/par-4: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-83#art-83/par-1
- art-97/par-4: 租税特別措置法第八条の三第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-97/par-4: 第九条の二第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-97/par-4: 同法第八条の三第二項 → 租税特別措置法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
- art-97/par-4: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
- art-97/par-4: 同法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-97/par-4: 第二項 → 所得税法施行規則 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-2
- art-97/par-4: 第一項第二号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1/item-2
- art-97/par-5: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-97/par-5: この項 → 所得税法施行規則 第九十七条第五項 (Article 97, paragraph (5)), art-97/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5
- art-97/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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-97/par-5: 同条第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- art-97/par-5: 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 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-97/par-5: 法第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2
- art-97/par-5: 法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-97/par-5: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-97/par-5/item-3: 前号 → 所得税法施行規則 第九十七条第五項第二号 (Article 97, paragraph (5), item (ii)), art-97/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-2
- art-97/par-5/item-4: 第二号 → 所得税法施行規則 第九十七条第五項第二号 (Article 97, paragraph (5), item (ii)), art-97/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-2
- art-97/par-5/item-4: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-97/par-5/item-5: 民法第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/ja/civil-code/art-667/par-1 · https://japanlaw.org/l/129AC0000000089/art-667/par-1
- art-97/par-5/item-5: この号 → 所得税法施行規則 第九十七条第五項第五号 (Article 97, paragraph (5), item (v)), art-97/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5/item-5
- art-97/par-6: 法第二百二十八条第三項 → 所得税法 第二百二十八条第三項 (Article 228, paragraph (3)), art-228/par-3 — https://japanlaw.org/ja/income-tax-act/art-228/par-3 · https://japanlaw.org/l/340AC0000000033/art-228/par-3
- art-97/par-6: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-97/par-6: 第八十一条の十七第一項 → 所得税法施行規則 第八十一条の十七第一項 (Article 81-17, paragraph (1)), art-81-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-81-17#art-81-17/par-1
- art-97/par-7: 第一項 → 所得税法施行規則 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-1
- art-97/par-7: 前二項 → 所得税法施行規則 第九十七条第五項 (Article 97, paragraph (5)), art-97/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-5
- art-97/par-7: 前二項 → 所得税法施行規則 第九十七条第六項 (Article 97, paragraph (6)), art-97/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97/par-6
- art-97-2/par-1: 会社法第二百三十八条第二項 → 会社法 第二百三十八条第二項 (Article 238, paragraph (2)), art-238/par-2 — https://japanlaw.org/ja/companies-act/art-238/par-2 · https://japanlaw.org/l/417AC0000000086/art-238/par-2
- art-97-2/par-1: 同法第二百三十九条第一項 → 会社法 第二百三十九条第一項 (Article 239, paragraph (1)), art-239/par-1 — https://japanlaw.org/ja/companies-act/art-239/par-1 · https://japanlaw.org/l/417AC0000000086/art-239/par-1
- art-97-2/par-1: 同法第二百四十条第一項 → 会社法 第二百四十条第一項 (Article 240, paragraph (1)), art-240/par-1 — https://japanlaw.org/ja/companies-act/art-240/par-1 · https://japanlaw.org/l/417AC0000000086/art-240/par-1
- art-97-2/par-1: 第三号 → 所得税法施行規則 第九十七条の二第一項第三号 (Article 97-2, paragraph (1), item (iii)), art-97-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1/item-3
- art-97-2/par-1: 同法第二百三十八条第一項 → 会社法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/ja/companies-act/art-238/par-1 · https://japanlaw.org/l/417AC0000000086/art-238/par-1
- art-97-2/par-1: 同法第三百二十二条第一項 → 会社法 第三百二十二条第一項 (Article 322, paragraph (1)), art-322/par-1 — https://japanlaw.org/ja/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1
- art-97-2/par-1: 同条第二項 → 会社法 第三百二十二条第二項 (Article 322, paragraph (2)), art-322/par-2 — https://japanlaw.org/ja/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2
- art-97-2/par-1: 同法第二百七十七条 → 会社法 第二百七十七条 (Article 277), art-277 — https://japanlaw.org/ja/companies-act/art-277 · https://japanlaw.org/l/417AC0000000086/art-277
- art-97-2/par-1: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection
- art-97-2/par-1: この項 → 所得税法施行規則 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1
- art-97-2/par-1: 法第二百二十八条の二 → 所得税法 第二百二十八条の二 (Article 228-2), art-228-2 — https://japanlaw.org/ja/income-tax-act/art-228-2 · https://japanlaw.org/l/340AC0000000033/art-228-2
- art-97-2/par-1/item-3: 会社法第二百三十八条第二項 → 会社法 第二百三十八条第二項 (Article 238, paragraph (2)), art-238/par-2 — https://japanlaw.org/ja/companies-act/art-238/par-2 · https://japanlaw.org/l/417AC0000000086/art-238/par-2
- art-97-2/par-1/item-3: 同法第三百二十二条第一項 → 会社法 第三百二十二条第一項 (Article 322, paragraph (1)), art-322/par-1 — https://japanlaw.org/ja/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1
- art-97-2/par-1/item-3: 同条第二項 → 会社法 第三百二十二条第二項 (Article 322, paragraph (2)), art-322/par-2 — https://japanlaw.org/ja/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2
- art-97-2/par-2: 前項 → 所得税法施行規則 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97#art-97-2/par-1
- art-97-3/par-1: 会社法第三百二十二条第一項 → 会社法 第三百二十二条第一項 (Article 322, paragraph (1)), art-322/par-1 — https://japanlaw.org/ja/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1
- art-97-3/par-1: 同条第二項 → 会社法 第三百二十二条第二項 (Article 322, paragraph (2)), art-322/par-2 — https://japanlaw.org/ja/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2
- art-97-3/par-1: 第三号 → 所得税法施行規則 第九十七条の三第一項第三号 (Article 97-3, paragraph (1), item (iii)), art-97-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-3
- art-97-3/par-1: 法第二百二十八条の三 → 所得税法 第二百二十八条の三 (Article 228-3), art-228-3 — https://japanlaw.org/ja/income-tax-act/art-228-3 · https://japanlaw.org/l/340AC0000000033/art-228-3
- art-97-3/par-1: この項 → 所得税法施行規則 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1
- art-97-3/par-1/item-3: 会社法第三百二十二条第一項 → 会社法 第三百二十二条第一項 (Article 322, paragraph (1)), art-322/par-1 — https://japanlaw.org/ja/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1
- art-97-3/par-1/item-3: 同条第二項 → 会社法 第三百二十二条第二項 (Article 322, paragraph (2)), art-322/par-2 — https://japanlaw.org/ja/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2
- art-97-3/par-1/item-5: 前号 → 所得税法施行規則 第九十七条の三第一項第四号 (Article 97-3, paragraph (1), item (iv)), art-97-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-4
- art-97-3/par-1/item-6: 第四号 → 所得税法施行規則 第九十七条の三第一項第四号 (Article 97-3, paragraph (1), item (iv)), art-97-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1/item-4
- art-97-3/par-2: 前項 → 所得税法施行規則 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3/par-1
- art-97-3-2/par-1: 法第二百二十八条の三の二 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/ja/income-tax-act/art-228-3-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2
- art-97-3-2/par-1: この項 → 所得税法施行規則 第九十七条の三の二第一項 (Article 97-3-2, paragraph (1)), art-97-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1
- art-97-3-2/par-1: 令第三百五十四条の三第二項 → e-Gov law 340CO0000000096, 第三百五十四条の三第二項 (Article 354-3, paragraph (2)), art-354-3/par-2 — not held in this collection
- art-97-3-2/par-1/item-1/sub-1: 法第二百二十八条の三の二第一号 → 所得税法 第二百二十八条の三の二第一項第一号 (Article 228-3-2, paragraph (1), item (i)), art-228-3-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-1
- art-97-3-2/par-1/item-1/sub-2: 法第二百二十八条の三の二第二号 → 所得税法 第二百二十八条の三の二第一項第二号 (Article 228-3-2, paragraph (1), item (ii)), art-228-3-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-2
- art-97-3-2/par-1/item-1/sub-2/sub2-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-97-3-2/par-2: 前項 → 所得税法施行規則 第九十七条の三の二第一項 (Article 97-3-2, paragraph (1)), art-97-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-3-2/par-1
- art-97-4/par-1: 法第二百二十八条の四第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-97-4/par-1: この項 → 所得税法施行規則 第九十七条の四第一項 (Article 97-4, paragraph (1)), art-97-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-1
- art-97-4/par-1: 次項 → 所得税法施行規則 第九十七条の四第二項 (Article 97-4, paragraph (2)), art-97-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-2
- art-97-4/par-2: 法第二百二十八条の四第一項第一号 → 所得税法 第二百二十八条の四第一項第一号 (Article 228-4, paragraph (1), item (i)), art-228-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1/item-1
- art-97-4/par-2: 同項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-97-4/par-2: 次項 → 所得税法施行規則 第九十七条の四第三項 (Article 97-4, paragraph (3)), art-97-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3
- art-97-4/par-2: 第四項 → 所得税法施行規則 第九十七条の四第四項 (Article 97-4, paragraph (4)), art-97-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-4
- art-97-4/par-2: 第六項第三号 → 所得税法施行規則 第九十七条の四第六項第三号 (Article 97-4, paragraph (6), item (iii)), art-97-4/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-3
- art-97-4/par-2: 次項第一号 → 所得税法施行規則 第九十七条の四第三項第一号 (Article 97-4, paragraph (3), item (i)), art-97-4/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3/item-1
- art-97-4/par-2: 次項第二号 → 所得税法施行規則 第九十七条の四第三項第二号 (Article 97-4, paragraph (3), item (ii)), art-97-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3/item-2
- art-97-4/par-3: 法第二百二十八条の四第一項第一号 → 所得税法 第二百二十八条の四第一項第一号 (Article 228-4, paragraph (1), item (i)), art-228-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1/item-1
- art-97-4/par-4: 前項第二号 → 所得税法施行規則 第九十七条の四第三項第二号 (Article 97-4, paragraph (3), item (ii)), art-97-4/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-3/item-2
- art-97-4/par-5: 法第二百二十八条の四第一項第二号 → 所得税法 第二百二十八条の四第一項第二号 (Article 228-4, paragraph (1), item (ii)), art-228-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1/item-2
- art-97-4/par-6: 令第三百五十五条第一項 → e-Gov law 340CO0000000096, 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — not held in this collection
- art-97-4/par-6/item-1: 令第三百五十五条第一項 → e-Gov law 340CO0000000096, 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — not held in this collection
- art-97-4/par-6/item-2: 法第二百二十八条の四第三項 → 所得税法 第二百二十八条の四第三項 (Article 228-4, paragraph (3)), art-228-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3
- art-97-4/par-6/item-4: 法第二百二十八条の四第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-97-4/par-7: 法第二百二十八条の四第三項 → 所得税法 第二百二十八条の四第三項 (Article 228-4, paragraph (3)), art-228-4/par-3 — https://japanlaw.org/ja/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3
- art-97-4/par-7: 令第三百五十五条第一項 → e-Gov law 340CO0000000096, 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — not held in this collection
- art-97-4/par-7: 同条第二項 → e-Gov law 340CO0000000096, 第三百五十五条第二項 (Article 355, paragraph (2)), art-355/par-2 — not held in this collection
- art-97-4/par-7: 第三項 → e-Gov law 340CO0000000096, 第三百五十五条第三項 (Article 355, paragraph (3)), art-355/par-3 — not held in this collection
- art-97-4/par-7: 前項第三号 → 所得税法施行規則 第九十七条の四第六項第三号 (Article 97-4, paragraph (6), item (iii)), art-97-4/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-97-3#art-97-4/par-6/item-3
- art-98/par-1: この条 → 所得税法施行規則 第九十八条 (Article 98), art-98 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-98
- art-98/par-1: 法第二百二十九条 → 所得税法 第二百二十九条 (Article 229), art-229 — https://japanlaw.org/ja/income-tax-act/art-229 · https://japanlaw.org/l/340AC0000000033/art-229
- art-99/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-99/par-1: この条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-99
- art-99/par-1: 法第二百三十条 → 所得税法 第二百三十条 (Article 230), art-230 — https://japanlaw.org/ja/income-tax-act/art-230 · https://japanlaw.org/l/340AC0000000033/art-230
- art-100/par-1: 法第二百三十一条第一項 → 所得税法 第二百三十一条第一項 (Article 231, paragraph (1)), art-231/par-1 — https://japanlaw.org/ja/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1
- art-100/par-1/item-1: 法第二百三十一条第一項 → 所得税法 第二百三十一条第一項 (Article 231, paragraph (1)), art-231/par-1 — https://japanlaw.org/ja/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1
- art-100/par-1/item-2: 前号 → 所得税法施行規則 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-1
- art-100/par-1/item-2: 法第二百二十二条 → 所得税法 第二百二十二条 (Article 222), art-222 — https://japanlaw.org/ja/income-tax-act/art-222 · https://japanlaw.org/l/340AC0000000033/art-222
- art-100/par-1/item-3: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 · https://japanlaw.org/l/340AC0000000033/art-191
- art-100/par-1/item-4: 租税特別措置法第四十一条の三の七第三項 → 租税特別措置法 第四十一条の三の七第三項 (Article 41-3-7, paragraph (3)), art-41-3-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3
- art-100/par-1/item-4: 同条第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-100/par-1/item-4: 第二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-100/par-2: 前項 → 所得税法施行規則 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1
- art-100/par-2: この条 → 所得税法施行規則 第百条 (Article 100), art-100 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100
- art-100/par-2: 同項第三号 → 所得税法施行規則 第百条第一項第三号 (Article 100, paragraph (1), item (iii)), art-100/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-3
- art-100/par-2/item-1: 前項第一号 → 所得税法施行規則 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-1
- art-100/par-2/item-1: 第二号 → 所得税法施行規則 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-2
- art-100/par-3: 前項 → 所得税法施行規則 第百条第二項 (Article 100, paragraph (2)), art-100/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-2
- art-100/par-3: 第一項第三号 → 所得税法施行規則 第百条第一項第三号 (Article 100, paragraph (1), item (iii)), art-100/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1/item-3
- art-100/par-4: 第九十五条の二 → 所得税法施行規則 第九十五条の二 (Article 95-2), art-95-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-94#art-95-2
- art-100/par-4: 令第三百五十六条第一項 → e-Gov law 340CO0000000096, 第三百五十六条第一項 (Article 356, paragraph (1)), art-356/par-1 — not held in this collection
- art-100/par-5: 第一項 → 所得税法施行規則 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-5/ch-1/from-art-98#art-100/par-1
- art-100/par-5: 法第二百三十一条第二項 → 所得税法 第二百三十一条第二項 (Article 231, paragraph (2)), art-231/par-2 — https://japanlaw.org/ja/income-tax-act/art-231/par-2 · https://japanlaw.org/l/340AC0000000033/art-231/par-2
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340M50000040011/20270101_508M60000040017), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-051, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-052, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-052, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-053, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-053, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-054, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-055, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-055, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-056, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-056, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-057, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-058, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-058, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-059, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-060, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-061, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-062, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-064, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-065, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-065, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-068, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-069, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-070, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-070, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-071, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-072, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-073, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-074, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-075, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-075, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-076, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-077, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-078, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-003, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-004, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-regulation-amendments-20261027T153227-001, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27