# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の三十二 (Article 81-32) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-32. 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: 第八十一条の三十二 (Article 81-32)（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） — address `art-81-32` - 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-81-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-32 - 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/art-81-32 · https://japanlaw.org/l/340M50000040011/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/art-81-32/par-1 · https://japanlaw.org/l/340M50000040011/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 --- ## Cites - 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/art-81 · https://japanlaw.org/l/340M50000040011/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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の三十四第二項第一号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-34/par-2/item-1 - 所得税法施行規則 第九十条の四第一項第一号（信託受益権の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, 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