# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の四十 (Article 81-40) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-40. 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: 第八十一条の四十 (Article 81-40)（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） — address `art-81-40` - 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-81-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-40 - 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. --- ### 第八十一条の四十（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） — Recording of Matters Confirmed by the Payer of the Consideration for Transferring Gold Bullion, etc. and Retention of Books and Documents, etc. caption: machine translation, not official art-81-40 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-40 · https://japanlaw.org/l/340M50000040011/art-81-40 **第一項** 金地金等の譲渡の対価の支払者は、令第三百五十条の十第一項（金地金等の譲渡の対価の支払者の確認等）又は第三百五十条の九第四項（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）の規定による確認をした場合には、令第三百五十条の十第二項の規定により、同項に規定する帳簿に、令第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知の際に提示された令第三百五十条の九第二項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）に定める書類若しくは令第三百五十条の九第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の三十八第一項（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）において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百五十条の九第二項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百五十条の九第四項の規定による確認をした旨を記載することにより、令第三百五十条の十第一項又は第三百五十条の九第四項の規定による確認をした旨を明らかにしておかなければならない。 art-81-40/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-40/par-1 · https://japanlaw.org/l/340M50000040011/art-81-40/par-1 When the payer of the consideration for transferring gold bullion, etc. has made the confirmation under Article 350-10, paragraph (1) (Confirmation, etc. by the Payer of the Consideration for Transferring Gold Bullion, etc.) of the Order or Article 350-9, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, it must, pursuant to Article 350-10, paragraph (2) of the Order, make clear that it has made the confirmation under Article 350-10, paragraph (1) or Article 350-9, paragraph (4) of the Order by entering in the book prescribed in Article 350-10, paragraph (2) of the Order the title of the document specified 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) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order, that was presented at the time of the notice under Article 350-8 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, the fact that an electronic certificate for signature or similar record was received by transmission at the time of that notice (where the person who gave that notice is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 81-38, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring Gold Bullion, etc.), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 350-9, paragraph (4) of the Order was conducted. machine translation, not official **第二項** 金地金等の譲渡の対価の支払者は、令第三百五十条の十第二項に規定する帳簿（令第三百五十条の九第五項に規定する帳簿を含む。）を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。 art-81-40/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-40/par-2 · https://japanlaw.org/l/340M50000040011/art-81-40/par-2 A payer of the consideration for transferring gold bullion, etc. must retain the book prescribed in Article 350-10, paragraph (2) of the Order (including the book prescribed in Article 350-9, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books. machine translation, not official --- ## Cites - art-81-40/par-1: 令第三百五十条の十第一項 → e-Gov law 340CO0000000096, 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — not held in this collection - art-81-40/par-1: 第三百五十条の九第四項 → e-Gov law 340CO0000000096, 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — not held in this collection - art-81-40/par-1: 令第三百五十条の十第二項 → e-Gov law 340CO0000000096, 第三百五十条の十第二項 (Article 350-10, paragraph (2)), art-350-10/par-2 — not held in this collection - art-81-40/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-81-40/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-81-40/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-81-40/par-1: 令第三百五十条の九第三項 → e-Gov law 340CO0000000096, 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — not held in this collection - art-81-40/par-1: 第八十一条の三十八第一項 → 所得税法施行規則 第八十一条の三十八第一項 (Article 81-38, paragraph (1)), 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 - art-81-40/par-1: 第八十一条の六第五項 → 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-81-40/par-1: 令第三百三十七条第二項第二号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第二号 (Article 337, paragraph (2), item (ii)), art-337/par-2/item-2 — not held in this collection - art-81-40/par-2: 令第三百五十条の十第二項 → e-Gov law 340CO0000000096, 第三百五十条の十第二項 (Article 350-10, paragraph (2)), art-350-10/par-2 — not held in this collection - art-81-40/par-2: 令第三百五十条の九第五項 → e-Gov law 340CO0000000096, 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/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 第八十一条の三十九第二項（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 · https://japanlaw.org/l/340M50000040011/art-81-39/par-2 - 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-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