# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の五 (Article 81-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5. 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: 第八十一条の五 (Article 81-5)（特定株式投資信託等の要件等） — address `art-81-5` - 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-81-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-5 - 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. --- ### 第八十一条の五（特定株式投資信託等の要件等） — Requirements, etc. for Specified Stock Investment Trusts, etc. caption: machine translation, not official art-81-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5 · https://japanlaw.org/l/340M50000040011/art-81-5 **第一項** 令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する特定株式投資信託の要件を定める同号に規定する財務省令で定める要件は、次に掲げる要件とする。 art-81-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1 The requirements specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Order, which set the requirements for the specified stock Investment Trust prescribed in that item, are the following requirements: machine translation, not official **一** 当該証券投資信託の投資信託及び投資法人に関する法律第四条第一項（投資信託契約の締結）に規定する委託者指図型投資信託約款に次のイからヘまでに掲げる事項の定めがあること（当該証券投資信託が外国投資信託（令第三百三十六条第二項第五号に規定する外国投資信託をいう。以下この号において同じ。）である場合には、当該委託者指図型投資信託約款に類する書類に次のロ及びニからヘまでに掲げる事項の定めがあり、かつ、その受益権を上場することとされている金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。以下この条において同じ。）の上場に関する規則に次のト及びチに掲げる事項の定めがあること。）。 art-81-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1 that the terms and conditions of the Investment Trust managed under instructions from the settlor prescribed in Article 4, paragraph (1) (Conclusion of Investment Trust Contract) of the Act on Investment Trusts and Investment Corporations for that Securities Investment Trust provide for the matters listed in (a) through (f) (where that Securities Investment Trust is a foreign Investment Trust (meaning a foreign Investment Trust prescribed in Article 336, paragraph (2), item (v) of the Order; the same applies hereinafter in this item), a document similar to those terms and conditions of the Investment Trust managed under instructions from the settlor provides for the matters listed in (b) and (d) through (f), and the rules on listing of the financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies hereinafter in this Article) on which its beneficial interests are to be listed provide for the matters listed in (g) and (h)): machine translation, not official **イ** 当該証券投資信託の設定又は追加設定に係る信託又は追加信託についての当初の受益者については、その者の氏名又は名称、住所及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所。ト、次項第一号及び第三項において同じ。）の受託者への登録を行つた上で、受益権の振替又は交付を行うこと。 art-81-5/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-1 with respect to the initial beneficiaries of the trust or additional trust relating to the establishment or additional establishment of that Securities Investment Trust, the beneficial interests are to be transferred or delivered after registering the person's name or title, domicile and individual number or corporate number (for a person who has neither an individual number nor a corporate number, name or title and domicile; the same applies in (g), item (i) of the following paragraph and paragraph (3)) with the trustee; machine translation, not official **ロ** 収益の分配は、信託の計算期間（当該証券投資信託が外国投資信託である場合には、収益の分配に係る計算期間）ごとに、信託財産について生ずる配当、受取利息その他これらに類する収益の額の合計額から支払利子、信託報酬その他これらに類する費用の額の合計額を控除した額の全額についてすることとされていること。 art-81-5/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-2 distribution of proceeds is to be made, for each trust calculation period (where that Securities Investment Trust is a foreign Investment Trust, each calculation period relating to the distribution of proceeds), of the entire amount obtained by deducting the total amount of interest paid, trust fees and other similar expenses from the total amount of dividends, interest received and other similar proceeds arising on the trust property; machine translation, not official **ハ** 収益の分配の支払は、当該収益の分配に係る計算期間の終了する日において受益者としてその氏名又は名称、住所及び個人番号又は法人番号（個人番号及び法人番号を有しない者又は当該収益の分配につき租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者を通じて交付を受ける者にあつては、氏名又は名称及び住所。チ及び次項第二号において同じ。）が受託者に登録されている者に対して行われること。 art-81-5/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-3 Payment of distributions of proceeds is to be made to a person whose name or title, domicile and individual number or corporate number (in the case of a person who has neither an individual number nor a corporate number, or a person who receives delivery of the distribution of proceeds through a payment handler prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, the name or title and domicile; the same applies in (h) and in item (ii) of the following paragraph) are registered with the trustee as a beneficiary on the last day of the calculation period for the distribution of proceeds; machine translation, not official **ニ** 受益者は、その者の有する一定口数以上の受益権をもつて、当該受益権と当該受益権の信託財産に対する持分に相当する株式との交換（当該信託財産に属する株式のうちに、その株式の発行法人から支払がされる法第二十四条第一項（配当所得）に規定する配当等を受ける権利その他の株主の権利に係る基準日がその交換の日であるもの（ニにおいて「権利落ち株式」という。）がある場合には、当該権利落ち株式の価額に相当する金銭の交付を含む。ホ及びヘにおいて同じ。）を請求することができること。 art-81-5/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-4 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-4 A beneficiary may request, by means of no fewer than a certain number of beneficial interests held by that person, an exchange of those beneficial interests for shares equivalent to the interest of those beneficial interests in the trust property (where, among the shares belonging to the trust property, there are shares for which the record date relating to the right to receive the dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act paid by the issuing corporation of the shares, or relating to any other right of a shareholder, is the date of the exchange (referred to as "ex-rights shares" in (d)), this includes the delivery of monies equivalent to the value of those ex-rights shares; the same applies in (e) and (f)); machine translation, not official **ホ** ニの交換の請求があつた場合には、当該証券投資信託の委託者は、その受託者に対し、当該受益権と信託財産に属する株式のうち当該受益権の信託財産に対する持分に相当するものとの交換をするよう指図すること（当該証券投資信託が外国投資信託であるときは、当該外国投資信託の受託者は、当該受益権と信託財産に属する株式のうち当該受益権の信託財産に対する持分に相当するものとの交換をすること。）。 art-81-5/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-5 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-5 If a request for the exchange under (d) is made, the settlor of the Securities Investment Trust is to instruct the trustee to effect an exchange of those beneficial interests for those of the shares belonging to the trust property that are equivalent to the interest of those beneficial interests in the trust property (where the Securities Investment Trust is a foreign Investment Trust, the trustee of the foreign Investment Trust is to effect an exchange of those beneficial interests for those of the shares belonging to the trust property that are equivalent to the interest of those beneficial interests in the trust property); machine translation, not official **ヘ** 当該証券投資信託の受益権の口数がホの交換を行うことにより一定の口数を下ることになつた場合には、委託者は当該証券投資信託を終了させることができること（当該証券投資信託が外国投資信託である場合には、当該外国投資信託の信託財産の純資産額がホの交換を行うことにより一定の金額を下ることとなつたときは、委託者は当該外国投資信託を終了させることができること。）。 art-81-5/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-6 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-6 If the number of beneficial interests in the Securities Investment Trust falls below a certain number as a result of effecting the exchange under (e), the settlor may terminate the Securities Investment Trust (where the Securities Investment Trust is a foreign Investment Trust, if the amount of net assets of the trust property of the foreign Investment Trust falls below a certain amount as a result of effecting the exchange under (e), the settlor may terminate the foreign Investment Trust); machine translation, not official **ト** 当該証券投資信託の設定又は追加設定に係る信託又は追加信託についての当初の受益者については、その者の氏名又は名称、住所及び個人番号又は法人番号の売買決済の委託を受けた法人（その受益権を上場することとされている金融商品取引所から当該受益権の売買の決済に関する事務の委託を受けた法人をいう。チにおいて同じ。）への登録を行つた上で、受益権の振替又は交付を行うこと。 art-81-5/par-1/item-1/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-7 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-7 With respect to the initial beneficiaries under the trust or additional trust relating to the establishment or additional establishment of the Securities Investment Trust, the transfer or delivery of beneficial interests is to be carried out after registering the name or title, domicile and individual number or corporate number of the person with the entrusted corporation for sales settlement (meaning a corporation that has been entrusted, by the financial instruments exchange on which the beneficial interests are to be listed, with affairs relating to the settlement of sales of the beneficial interests; the same applies in (h)); machine translation, not official **チ** 収益の分配の支払は、当該収益の分配に係る計算期間の終了する日において受益者としてその氏名又は名称、住所及び個人番号又は法人番号が売買決済の委託を受けた法人に登録されている者に対して行われること。 art-81-5/par-1/item-1/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-8 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-8 Payment of distributions of proceeds is to be made to a person whose name or title, domicile and individual number or corporate number are registered with the entrusted corporation for sales settlement as a beneficiary on the last day of the calculation period for the distribution of proceeds; machine translation, not official **二** 当該証券投資信託が投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第十二条第一号又は第二号（金銭信託以外の委託者指図型投資信託の禁止の適用除外）に掲げるものであること。 art-81-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-2 the Securities Investment Trust is one listed in Article 12, item (i) or (ii) (Exceptions to the Prohibition of Settlor-Directed Investment Trusts Other Than Money Trusts) of the Order for Enforcement of the Act on Investment Trusts and Investment Corporations (Cabinet Order No. 480 of 2000). machine translation, not official **第二項** 令第三百三十六条第二項第五号に規定する特定不動産投資信託の要件を定める同号に規定する財務省令で定める要件は、当該証券投資信託以外の投資信託の投資信託約款（投資信託及び投資法人に関する法律第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項（投資信託契約の締結）に規定する委託者非指図型投資信託約款をいう。）に次に掲げる事項の定めがあることとする。 art-81-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2 The requirements specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v) of the Order, which set the requirements for a specified real estate Investment Trust prescribed in that item, are that the Investment Trust terms of an Investment Trust other than the Securities Investment Trust (meaning the settlor-directed Investment Trust terms prescribed in Article 4, paragraph (1) of the Act on Investment Trusts and Investment Corporations or the non-settlor-directed Investment Trust terms prescribed in Article 49, paragraph (1) (Conclusion of Investment Trust Contract) of that Act) provide for the following matters. machine translation, not official **一** 当該投資信託の設定又は追加設定に係る信託又は追加信託についての当初の受益者については、その者の氏名又は名称、住所及び個人番号又は法人番号の受託者への登録を行つた上で、受益権の振替又は交付を行うこと。 art-81-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2/item-1 With respect to the initial beneficiaries under the trust or additional trust relating to the establishment or additional establishment of the Investment Trust, the transfer or delivery of beneficial interests is to be carried out after registering the name or title, domicile and individual number or corporate number of the person with the trustee; machine translation, not official **二** 収益の分配の支払は、当該収益の分配に係る計算期間の終了する日において受益者としてその者の氏名又は名称、住所及び個人番号又は法人番号が受託者に登録されている者に対して行われること。 art-81-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2/item-2 Payment of distributions of proceeds is to be made to a person whose name or title, domicile and individual number or corporate number are registered with the trustee as a beneficiary on the last day of the calculation period for the distribution of proceeds. machine translation, not official **第三項** 令第三百三十六条第二項第五号の登録は、同号に規定する特定株式投資信託又は特定不動産投資信託の収益の分配につき支払を受ける者が、令第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類その他これに類する書類の提示又は署名用電子証明書等（令第三百三十六条第四項に規定する署名用電子証明書等をいう。以下この章において同じ。）の送信をして、当該特定株式投資信託の同号に規定する委託者指図型投資信託約款又は当該特定不動産投資信託の同号に規定する投資信託約款に定めるところにより、その者の氏名又は名称、住所及び個人番号又は法人番号を当該収益の分配に係る令第三百三十六条第一項に規定する支払事務取扱者に登録をすることにより行われるものとする。 art-81-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-3 The registration under Article 336, paragraph (2), item (v) of the Order is to be effected by a person who receives payment of distributions of proceeds of the specified stock Investment Trust or specified real estate Investment Trust prescribed in that item presenting the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order or similar documents, or transmitting an electronic certificate for signature or similar record (meaning the electronic certificate for signature or similar record prescribed in Article 336, paragraph (4) of the Order; the same applies hereinafter in this Chapter), and registering the person's name or title, domicile and individual number or corporate number with the person handling payment affairs prescribed in Article 336, paragraph (1) of the Order relating to those distributions of proceeds, in accordance with what is provided in the settlor-directed Investment Trust terms prescribed in Article 336, paragraph (2), item (v) of the Order of the specified stock Investment Trust or in the Investment Trust terms prescribed in that item of the specified real estate Investment Trust. machine translation, not official **第四項** 令第三百三十六条第二項第五号イに規定する財務省令で定める期間は、当該証券投資信託に係る契約において定める信託期間が、その信託の設定の日から百年を経過した日以後の日で当該契約において定めた日若しくは当該契約で指定された者のうち最後の生存者の死亡の日から二十年を経過した日以後の日で当該契約において定めた日のいずれか早い日とされている場合の当該信託期間又は当該信託期間と同程度の期間が定められている場合の信託期間とする。 art-81-5/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-4 · https://japanlaw.org/l/340M50000040011/art-81-5/par-4 The period specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v), (a) of the Order is the trust period where the trust period specified in the contract relating to the Securities Investment Trust is the earlier of a date specified in the contract that falls on or after the day on which 100 years have elapsed from the day of establishment of the trust, or a date specified in the contract that falls on or after the day on which 20 years have elapsed from the day of death of the last survivor of the persons designated in the contract, or the trust period where a period comparable to that trust period is specified. machine translation, not official **第五項** 令第三百三十六条第二項第五号ホに規定する財務省令で定める資産は、地役権及び投資信託財産の計算に関する規則（平成十二年総理府令第百三十三号）第十二条第三項第二号ヘ（資産の部の区分）に掲げる建設仮勘定とする。 art-81-5/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-5 · https://japanlaw.org/l/340M50000040011/art-81-5/par-5 The assets specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v), (e) of the Order are easements and the construction in progress account listed in Article 12, paragraph (3), item (ii), (f) (Classification of the Assets Section) of the Regulation on Calculation of Investment Trust Property (Order of the Prime Minister's Office No. 133 of 2000). machine translation, not official **第六項** 令第三百三十六条第二項第五号ホに規定する財務省令で定める割合は、同号の特定不動産投資信託の受益権の金融商品取引所への上場につき当該金融商品取引所の業務規程（金融商品取引法第百十七条第四号（業務規程の記載事項）に掲げる事項が定められているものに限る。）においてその上場の基準として定められた当該特定不動産投資信託の信託財産の総額のうちに占める令第三百三十六条第二項第五号ホに規定する不動産等に相当する部分の価額の合計額の割合とする。 art-81-5/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-6 · https://japanlaw.org/l/340M50000040011/art-81-5/par-6 The ratio specified by Ministry of Finance Order as prescribed in Article 336, paragraph (2), item (v), (e) of the Order is the ratio of the total value of the portion equivalent to the real estate and other such property prescribed in Article 336, paragraph (2), item (v), (e) of the Order to the total amount of the trust property of the specified real estate Investment Trust, which is specified as a listing standard in the operational rules of the financial instruments exchange (limited to those that provide for the matters listed in Article 117, item (iv) (Particulars to be Stated in the Operational Rules) of the Financial Instruments and Exchange Act) for the listing of the beneficial interests of the specified real estate Investment Trust prescribed in Article 336, paragraph (2), item (v) of the Order on that financial instruments exchange. machine translation, not official --- ## Cites - art-81-5/par-1: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-1/item-1: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-1/item-1: この号 → 所得税法施行規則 第八十一条の五第一項第一号 (Article 81-5, paragraph (1), item (i)), art-81-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1 - art-81-5/par-1/item-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16 - art-81-5/par-1/item-1: この条 → 所得税法施行規則 第八十一条の五 (Article 81-5), art-81-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5 · https://japanlaw.org/l/340M50000040011/art-81-5 - art-81-5/par-1/item-1/sub-1: 次項第一号 → 所得税法施行規則 第八十一条の五第二項第一号 (Article 81-5, paragraph (2), item (i)), art-81-5/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2/item-1 - art-81-5/par-1/item-1/sub-1: 第三項 → 所得税法施行規則 第八十一条の五第三項 (Article 81-5, paragraph (3)), art-81-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-3 - art-81-5/par-1/item-1/sub-3: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1 - art-81-5/par-1/item-1/sub-3: 次項第二号 → 所得税法施行規則 第八十一条の五第二項第二号 (Article 81-5, paragraph (2), item (ii)), art-81-5/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2/item-2 - art-81-5/par-1/item-1/sub-4: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - art-81-5/par-1/item-2: 当該証券投資信託が投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第十二条第一号 → e-Gov law 412CO0000000480, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection - art-81-5/par-1/item-2: 第二号 → e-Gov law 412CO0000000480, 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — not held in this collection - art-81-5/par-2: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-2: 投資信託及び投資法人に関する法律第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-81-5/par-2: 同法第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection - art-81-5/par-3: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-3: 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-81-5/par-3: 令第三百三十六条第四項 → e-Gov law 340CO0000000096, 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — not held in this collection - art-81-5/par-3: 令第三百三十六条第一項 → e-Gov law 340CO0000000096, 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — not held in this collection - art-81-5/par-4: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-5: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-6: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection - art-81-5/par-6: 金融商品取引法第百十七条第四号 → 金融商品取引法 第百十七条第一項第四号 (Article 117, paragraph (1), item (iv)), art-117/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-117/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-117/par-1/item-4 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十一条の五第一項第一号（特定株式投資信託等の要件等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1 - 所得税法施行規則 第八十一条の五第一項第一号イ（特定株式投資信託等の要件等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-1 - 所得税法施行規則 第八十一条の五第一項第一号ハ（特定株式投資信託等の要件等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1/item-1/sub-3 - 所得税法施行規則 第八十一条の九第八項（無記名公社債の利子等の受領者の告知書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-9/par-8 · https://japanlaw.org/l/340M50000040011/art-81-9/par-8 - 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（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-1 - 所得税法施行規則 附則第四条第二項第二号（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-4/par-2/item-2 - 所得税法施行規則 附則第四条第一項（特定株式投資信託の要件に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-53/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-53/art-4/par-1 - 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-6/par-3 - 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-45/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-45/par-3 - 所得税法施行規則 附則第十一条第一項（特定株式投資信託等の要件等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11/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-20261027T143811-052, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-053, 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