# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の三十一 (Article 81-31) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-31. 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: 第八十一条の三十一 (Article 81-31)（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） — address `art-81-31` - 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-81-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-31 - 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/art-81-31 · https://japanlaw.org/l/340M50000040011/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/art-81-31/par-1 · https://japanlaw.org/l/340M50000040011/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 --- ## Cites - 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/art-81-22 · https://japanlaw.org/l/340M50000040011/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/art-81-22/par-1 · https://japanlaw.org/l/340M50000040011/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/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/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/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/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/art-81-22/par-2 · https://japanlaw.org/l/340M50000040011/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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の三十第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30/par-1 · https://japanlaw.org/l/340M50000040011/art-81-30/par-1 - 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-20261027T143811-059, 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