# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の十九 (Article 81-19) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-19. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (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: 第八十一条の十九 (Article 81-19)（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） — address `art-81-19` - 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-81-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-19 - 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. --- ### 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. caption: machine translation, not official art-81-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-19 · https://japanlaw.org/l/340M50000040011/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/art-81-19/par-1 · https://japanlaw.org/l/340M50000040011/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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4 --- ## 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-20261027T143811-058, 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