# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の三十八 (Article 81-38) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-38. 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: 第八十一条の三十八 (Article 81-38)（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） — address `art-81-38` - 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-81-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-38 - 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/art-81-38 · https://japanlaw.org/l/340M50000040011/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/art-81-38/par-1 · https://japanlaw.org/l/340M50000040011/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/art-81-38/par-2 · https://japanlaw.org/l/340M50000040011/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 --- ## Cites - 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/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-3 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-4 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-1/item-3 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-3/item-2 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-8 · https://japanlaw.org/l/340M50000040011/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/art-81-6/par-9 · https://japanlaw.org/l/340M50000040011/art-81-6/par-9 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の三十九第二項第二号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-39/par-2/item-2 - 所得税法施行規則 第八十一条の四十第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-40/par-1 · https://japanlaw.org/l/340M50000040011/art-81-40/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 - 所得税法施行規則 附則第四条第一項（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 - 所得税法施行規則 附則第四条第四項第九号（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-9 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-9 - 所得税法施行規則 附則第十条第一項（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-10/par-1 - 所得税法施行規則 附則第二十五条第一項（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-25/par-1 - 所得税法施行規則 附則第三条第一項（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3/par-1 - 所得税法施行規則 附則第三条第一項（所得税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-41/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-41/art-3/par-1 - 所得税法施行規則 附則第三条第一項（所得税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-66/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-66/art-3/par-1 --- ## 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-20261027T143811-061, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-003, 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