# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十二条の三 (Article 52-3)

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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: 第五十二条の三 (Article 52-3)（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — address `art-52-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-52-3
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五十二条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
<sup>caption: machine translation, not official</sup>
<sup>art-52-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3 · https://japanlaw.org/l/340M50000040011/art-52-3</sup>

      **第一項**  前条第一項の規定は、令第二百六十六条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）（同条第五項において準用する場合を含む。）に規定する財務省令で定める書類について準用する。
      <sup>art-52-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-1</sup>
      The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in Article 266-3, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article).
      <sup>machine translation, not official</sup>

      **第二項**  前条第二項の規定は、令第二百六十六条の三第二項（同条第五項において準用する場合を含む。）に規定する財務省令で定める書類について準用する。
      <sup>art-52-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-2</sup>
      The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in Article 266-3, paragraph (2) of the Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article).
      <sup>machine translation, not official</sup>

      **第三項**  法第百三十七条の三第三項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）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。
      <sup>art-52-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (3) (Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act are the following matters:
      <sup>machine translation, not official</sup>

        **一**  法第百三十七条の三第三項の届出書を提出する者の氏名及び住所
        <sup>art-52-3/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-1</sup>
        the name and domicile of the person who submits the written notification under Article 137-3, paragraph (3) of the Act;
        <sup>machine translation, not official</sup>

        **二**  法第百三十七条の三第一項又は第二項の規定の適用に係る贈与又は相続の開始があつた年月日（同条第三項第二号に掲げる者にあつては、当該年月日及び当該相続に係る法第百五十一条の五第一項（遺産分割等があつた場合の期限後申告等の特例）に規定する遺産分割等の事由が生じた年月日）
        <sup>art-52-3/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-2</sup>
        the date of the gift or the commencement of the succession pertaining to the application of Article 137-3, paragraph (1) or (2) of the Act (for a person listed in paragraph (3), item (ii) of that Article, that date and the date on which the cause for division of the estate or similar event prescribed in Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Act arose in relation to that succession);
        <sup>machine translation, not official</sup>

        **三**  当該贈与に係る受贈者の氏名及び住所若しくは居所又は当該相続若しくは遺贈に係る被相続人若しくは遺贈者の氏名及び死亡の時における住所若しくは居所
        <sup>art-52-3/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-3</sup>
        the name and domicile or residence of the donee pertaining to the gift, or the name of the decedent or testator pertaining to the succession or bequest and his/her domicile or residence at the time of death;
        <sup>machine translation, not official</sup>

        **四**  当該贈与又は相続を受けた非居住者が前条第三項第三号に規定する帰国をする予定年月日（当該帰国をする予定がない場合には、その旨）
        <sup>art-52-3/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-4</sup>
        the scheduled date on which the Nonresident who received the gift or succession will make the return to Japan prescribed in paragraph (3), item (iii) of the preceding Article (or, if there is no plan to make that return, a statement to that effect);
        <sup>machine translation, not official</sup>

        **五**  その他参考となるべき事項
        <sup>art-52-3/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-5</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第四項**  法第百三十七条の三第四項に規定する財務省令で定める事項は、第四十七条第三項第十三号イからニまで（確定所得申告書の記載事項）に掲げる事項その他参考となるべき事項とする。
      <sup>art-52-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-4</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (4) of the Act are the matters listed in Article 47, paragraph (3), item (xiii), (a) to (d) (Matters to Be Stated in Final Return Showing Income) and any other matters for reference.
      <sup>machine translation, not official</sup>

      **第五項**  令第二百六十六条の三第十一項に規定する財務省令で定める事項は、第四十七条第三項第十三号イからニまでに掲げる事項で令第二百六十六条の三第十一項の修正申告書の提出に係るもの並びに同項に規定する適用被相続人等について生じた法第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）に規定する遺産分割等の事由の別及び当該遺産分割等の事由が生じた年月日とする。
      <sup>art-52-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-5 · https://japanlaw.org/l/340M50000040011/art-52-3/par-5</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 266-3, paragraph (11) of the Order are the matters listed in Article 47, paragraph (3), item (xiii), (a) to (d) that pertain to the submission of the amended return under Article 266-3, paragraph (11) of the Order, and the type of the cause for division of the estate or similar event prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act that arose with respect to the applicable decedent, etc. prescribed in Article 266-3, paragraph (11) of the Order and the date on which that cause for division of the estate or similar event arose.
      <sup>machine translation, not official</sup>

      **第六項**  法第百三十七条の三第七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。
      <sup>art-52-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (7) of the Act are the following matters:
      <sup>machine translation, not official</sup>

        **一**  法第百三十七条の三第七項に規定する継続適用届出書を提出する者の氏名及び住所
        <sup>art-52-3/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-1</sup>
        the name and domicile of the person who submits the notification of continued application prescribed in Article 137-3, paragraph (7) of the Act;
        <sup>machine translation, not official</sup>

        **二**  法第百三十七条の三第一項又は第二項の規定の適用に係る贈与又は相続の開始があつた年月日
        <sup>art-52-3/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-2</sup>
        the date of the gift or the commencement of the succession pertaining to the application of Article 137-3, paragraph (1) or (2) of the Act;
        <sup>machine translation, not official</sup>

        **三**  法第百三十七条の三第一項に規定する適用贈与資産又は同条第二項に規定する適用相続等資産のうち、その年十二月三十一日まで引き続き有しているものの種類別及び名称又は銘柄別の数量及び法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等の時における価額に相当する金額又は同条第二項若しくは第三項に規定する利益の額若しくは損失の額に相当する金額
        <sup>art-52-3/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-3</sup>
        the quantity, by type and by name or issue, of the applicable assets received by gift prescribed in Article 137-3, paragraph (1) of the Act or the applicable assets received by succession, etc. prescribed in paragraph (2) of that Article, that have continued to be held until December 31 of that year, and the amount equivalent to the value at the time of the gift, etc. prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, or the amount equivalent to the amount of profit or the amount of loss prescribed in paragraph (2) or (3) of that Article;
        <sup>machine translation, not official</sup>

        **四**  その他参考となるべき事項
        <sup>art-52-3/par-6/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-4</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第七項**  法第百三十七条の三第十三項第二号の規定により読み替えて適用する国税通則法第五十条第二号（担保の種類）に規定する財務省令で定める要件は、前条第九項に規定する要件とする。
      <sup>art-52-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-7 · https://japanlaw.org/l/340M50000040011/art-52-3/par-7</sup>
      The requirements specified by Ministry of Finance Order prescribed in Article 50, item (ii) (Types of Security) of the Act on General Rules for National Taxes, as applied with replacement of terms pursuant to Article 137-3, paragraph (13), item (ii) of the Act, are the requirements prescribed in paragraph (9) of the preceding Article.
      <sup>machine translation, not official</sup>

---

## Cites
- art-52-3/par-1: 前条第一項 → 所得税法施行規則 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1
- art-52-3/par-1: 令第二百六十六条の三第一項 → e-Gov law 340CO0000000096, 第二百六十六条の三第一項 (Article 266-3, paragraph (1)), art-266-3/par-1 — not held in this collection
- art-52-3/par-1: 同条第五項 → e-Gov law 340CO0000000096, 第二百六十六条の三第五項 (Article 266-3, paragraph (5)), art-266-3/par-5 — not held in this collection
- art-52-3/par-2: 前条第二項 → 所得税法施行規則 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-2
- art-52-3/par-2: 令第二百六十六条の三第二項 → e-Gov law 340CO0000000096, 第二百六十六条の三第二項 (Article 266-3, paragraph (2)), art-266-3/par-2 — not held in this collection
- art-52-3/par-2: 同条第五項 → e-Gov law 340CO0000000096, 第二百六十六条の三第五項 (Article 266-3, paragraph (5)), art-266-3/par-5 — not held in this collection
- art-52-3/par-3: 法第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3
- art-52-3/par-3/item-1: 法第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3
- art-52-3/par-3/item-2: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-52-3/par-3/item-2: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-52-3/par-3/item-2: 同条第三項第二号 → 所得税法 第百三十七条の三第三項第二号 (Article 137-3, paragraph (3), item (ii)), art-137-3/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3/item-2
- art-52-3/par-3/item-2: 法第百五十一条の五第一項 → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1
- art-52-3/par-3/item-4: 前条第三項第三号 → 所得税法施行規則 第五十二条の二第三項第三号 (Article 52-2, paragraph (3), item (iii)), art-52-2/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-3
- art-52-3/par-4: 法第百三十七条の三第四項 → 所得税法 第百三十七条の三第四項 (Article 137-3, paragraph (4)), art-137-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-4
- art-52-3/par-4: 第四十七条第三項第十三号 → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-52-3/par-5: 令第二百六十六条の三第十一項 → e-Gov law 340CO0000000096, 第二百六十六条の三第十一項 (Article 266-3, paragraph (11)), art-266-3/par-11 — not held in this collection
- art-52-3/par-5: 第四十七条第三項第十三号 → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-52-3/par-5: 法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-1
- art-52-3/par-6: 法第百三十七条の三第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7
- art-52-3/par-6/item-1: 法第百三十七条の三第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7
- art-52-3/par-6/item-2: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-52-3/par-6/item-2: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-52-3/par-6/item-3: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-52-3/par-6/item-3: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-52-3/par-6/item-3: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-52-3/par-6/item-3: 同条第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2
- art-52-3/par-6/item-3: 第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3
- art-52-3/par-7: 法第百三十七条の三第十三項第二号 → 所得税法 第百三十七条の三第十三項第二号 (Article 137-3, paragraph (13), item (ii)), art-137-3/par-13/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-13/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-2
- art-52-3/par-7: 国税通則法第五十条第二号 → 国税通則法 第五十条第一項第二号 (Article 50, paragraph (1), item (ii)), art-50/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2
- art-52-3/par-7: 前条第九項 → 所得税法施行規則 第五十二条の二第九項 (Article 52-2, paragraph (9)), art-52-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-9 · https://japanlaw.org/l/340M50000040011/art-52-2/par-9

## Cited by

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

- 所得税法施行規則 第五十二条の二第五項第三号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-3
- 所得税法施行規則 附則第五条第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), 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-20261027T143811-038, 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