# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の六 (Article 81-6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6. 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: 第八十一条の六 (Article 81-6)（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — address `art-81-6` - 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-81-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-6 - 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. --- ### 第八十一条の六（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — Scope, etc. of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc. caption: machine translation, not official art-81-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6 · https://japanlaw.org/l/340M50000040011/art-81-6 **第一項** 令第三百三十七条第二項第一号（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は、次の各号に掲げる者の区分に応じ当該各号に定める書類（その者の氏名及び住所（国内に住所を有しない個人にあつては、第八十一条第一号から第三号まで（国内に住所を有しない者の告知すべき居所地等）に規定する場所。次項、第七項及び第八項において同じ。）の記載のあるものに限る。）とする。 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 The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (2), item (i) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, in accordance with the categories of persons listed in the following items, the documents specified in those items (limited to those bearing the person's name and domicile (for an individual who does not have a domicile in Japan, the place prescribed in Article 81, items (i) through (iii) (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies in the following paragraph, paragraph (7) and paragraph (8))). machine translation, not official **一** 国内に住所を有する個人（第三号に掲げる者を除く。）　当該個人の次に掲げるいずれかの書類 art-81-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 an individual who has a domicile in Japan (excluding a person listed in item (iii)): any of the following documents of that individual machine translation, not official **イ** 第七条第二項第一号（障害者等に該当する旨を証する書類の範囲等）に規定する個人番号カードで令第三百三十七条第一項に規定する貯蓄取扱機関等の営業所の長（以下この条において「貯蓄取扱機関等の営業所の長」という。）に提示する日において有効なもの art-81-6/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1/sub-1 the Individual Number Card prescribed in Article 7, paragraph (2), item (i) (Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person) that is valid on the day of presentation to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (hereinafter referred to as the "head of the business office of a savings institution, etc." in this Article); machine translation, not official **ロ** 住民票の写し又は第七条第一項第二号に規定する住民票の記載事項証明書で、その者の個人番号の記載のあるもの（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたものに限る。）及び住所等確認書類で次項第一号及び第二号に掲げる書類以外のもの art-81-6/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1/sub-2 a copy of the certificate of residence, or the certificate of the entries in the certificate of residence prescribed in Article 7, paragraph (1), item (ii), that bears the person's individual number (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.), and a document confirming domicile, etc. other than the documents listed in items (i) and (ii) of the following paragraph; machine translation, not official **二** 国内に住所を有しない個人（次号に掲げる者を除く。）　次に掲げる者の区分に応じそれぞれ次に定める書類 art-81-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 an individual who does not have a domicile in Japan (excluding a person listed in the following item): the documents specified below in accordance with the categories of persons listed below machine translation, not official **イ** 個人番号を有しない個人　住所等確認書類（次項第一号及び第二号に掲げる書類を除く。ロにおいて同じ。） art-81-6/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2/sub-1 an individual who does not have an individual number: a document confirming domicile, etc. (excluding the documents listed in items (i) and (ii) of the following paragraph; the same applies in (b)); machine translation, not official **ロ** 個人番号を有する個人　住所等確認書類及び前号イに掲げる個人番号カード art-81-6/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2/sub-2 an individual who has an individual number: a document confirming domicile, etc. and the Individual Number Card listed in (a) of the preceding item; machine translation, not official **三** 番号既告知者（令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）の規定に該当する個人をいう。第七項において同じ。）　住所等確認書類（国内に住所を有しない個人にあつては、次項第一号及び第二号に掲げる書類を除く。） 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 a person who has already notified the individual number (meaning an individual falling under the provisions of Article 336, paragraph (4) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order; the same applies in paragraph (7)): a document confirming domicile, etc. (for an individual who does not have a domicile in Japan, excluding the documents listed in items (i) and (ii) of the following paragraph). machine translation, not official **第二項** 前項に規定する住所等確認書類とは、次に掲げる書類（その者の氏名及び住所の記載のあるものに限る。）をいう。 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 The documents confirming domicile, etc. prescribed in the preceding paragraph are the following documents (limited to those bearing the person's name and domicile). machine translation, not official **一** 前項第一号イに掲げる個人番号カード art-81-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-1 the Individual Number Card listed in item (i), (a) of the preceding paragraph; machine translation, not official **二** 住民票の写し又は第七条第一項第二号に規定する住民票の記載事項証明書（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたものに限る。次号において同じ。） art-81-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-2 a copy of the certificate of residence or the certificate of the entries in the certificate of residence prescribed in Article 7, paragraph (1), item (ii) (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; the same applies in the following item); machine translation, not official **三** 戸籍の附票の写し又は印鑑証明書 art-81-6/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-3 a copy of the family register supplement or a certificate of seal impression; machine translation, not official **四** 国民健康保険、健康保険、船員保険、後期高齢者医療、国家公務員共済組合、地方公務員共済組合若しくは私立学校教職員共済制度の資格確認書、介護保険の被保険者証又は健康保険日雇特例被保険者手帳 art-81-6/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-4 a certificate of qualification confirmation for National Health Insurance, Health Insurance, Mariners Insurance, Medical Care for the Elderly, a National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book; machine translation, not official **五** 児童扶養手当証書、母子健康手帳、身体障害者手帳、療育手帳（令第三十一条の二第十四号（障害者等の範囲）に規定する療育手帳をいう。）、精神障害者保健福祉手帳又は戦傷病者手帳 art-81-6/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-5 a child-rearing allowance certificate, a maternal and child health handbook, a proof of physical disability passbook, a rehabilitation certificate (meaning the rehabilitation certificate prescribed in Article 31-2, item (xiv) (Scope of Persons with a Disability, etc.) of the Order), a mental disability health and welfare handbook, or a war-wounded and sick persons' handbook; machine translation, not official **六** 第七条第二項第五号に規定する運転免許証（貯蓄取扱機関等の営業所の長に提示する日において有効なものに限る。）又は運転経歴証明書 art-81-6/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-6 the driver's license prescribed in Article 7, paragraph (2), item (v) (limited to one that is valid on the day of presentation to the head of the business office of a savings institution, etc.) or a driving record certificate; machine translation, not official **七** 第七条第二項第六号に規定する旅券で貯蓄取扱機関等の営業所の長に提示する日において有効なもの art-81-6/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-7 the passport prescribed in Article 7, paragraph (2), item (vi) that is valid on the day of presentation to the head of the business office of a savings institution, etc.; machine translation, not official **八** 第七条第二項第七号に規定する在留カード又は特別永住者証明書で、貯蓄取扱機関等の営業所の長に提示する日において有効なもの art-81-6/par-2/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-8 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-8 a residence card or special permanent Resident certificate prescribed in Article 7, paragraph (2), item (vii) that is valid on the day of presentation to the head of the business office of a savings institution, etc.; machine translation, not official **九** 国税若しくは地方税の領収証書、納税証明書又は社会保険料（法第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。）の領収証書（領収日付又は発行年月日の記載のあるもので、その日が貯蓄取扱機関等の営業所の長に提示する日前六月以内のものに限る。） art-81-6/par-2/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-9 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-9 a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act) (limited to one bearing the date of receipt or the date of issue, where that date is within six months before the day of presentation to the head of the business office of a savings institution, etc.); machine translation, not official **十** 前各号に掲げる書類のほか、官公署から発行され、又は発給された書類その他これらに類するもの（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたもの（有効期間又は有効期限のあるものにあつては、貯蓄取扱機関等の営業所の長に提示する日において有効なもの）に限る。） art-81-6/par-2/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-10 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-10 in addition to the documents listed in the preceding items, a document issued or granted by a public agency or any similar document (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc. (for one with a term of validity or a validity period, limited to one that is valid on the day of presentation to the head of the business office of a savings institution, etc.)). machine translation, not official **第三項** 令第三百三十七条第二項第二号に規定する財務省令で定める書類は、次の各号に掲げる法人の区分に応じ当該各号に定める書類とする。 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 The documents specified by Ministry of Finance Order as prescribed in Article 337, paragraph (2), item (ii) of the Order are, in accordance with the categories of corporations listed in the following items, the documents specified in those items. machine translation, not official **一** 法人番号を有する法人（法人課税信託の受託法人（法第六条の三（受託法人等に関するこの法律の適用）に規定する受託法人をいう。以下この項及び次項において同じ。）を除く。）　当該法人の次に掲げるいずれかの書類 art-81-6/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1 a corporation that has a corporate number (excluding a trust corporation of a Trust Subject to Corporate Taxation (meaning a trust corporation prescribed in Article 6-3 (Application of This Act to Trust Corporations) of the Act; the same applies hereinafter in this paragraph and the following paragraph)): any of the following documents of that corporation machine translation, not official **イ** 法人番号通知書（行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）（同令第三十九条第四項（届出による法人番号の指定等）において準用する場合を含む。）の規定による通知に係る書面をいい、当該法人の名称、本店又は主たる事務所の所在地及び法人番号の記載のあるものに限る。ロ及び次項第四号において同じ。）で、貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたもの art-81-6/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1/sub-1 a corporate number notice (meaning the written notice of the notification pursuant to Article 38 (Notification of Corporate Number) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014) (including as applied mutatis mutandis pursuant to Article 39, paragraph (4) (Designation, etc. of Corporate Number upon Notification) of that Cabinet Order), limited to one bearing the name of the corporation, the location of its head office or principal office, and its corporate number; the same applies in (b) and item (iv) of the following paragraph) prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; machine translation, not official **ロ** 法人番号通知書（イに掲げるものを除く。）及び法人確認書類 art-81-6/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1/sub-2 a corporate number notice (excluding that listed in (a)) and a corporate identification document; machine translation, not official **ハ** 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）の規定により公表されている当該法人の名称、本店又は主たる事務所の所在地及び法人番号を電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。ハにおいて同じ。）と当該法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）に係る電子計算機を用いて出力することにより作成した書面（貯蓄取扱機関等の営業所の長に提示する日前六月以内に作成されたものに限る。次項第四号において「法人番号印刷書類」という。）及び法人確認書類 art-81-6/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1/sub-3 a document prepared by outputting the name, the location of the head office or principal office, and the corporate number of the corporation, published pursuant to Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, using a computer of an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency (including input and output devices; the same applies in (c)) with a computer used by the corporation by means of a telecommunications line) (limited to one prepared within six months before the day of presentation to the head of the business office of a savings institution, etc.; referred to as a "corporate number printout" in item (iv) of the following paragraph), and a corporate identification document; machine translation, not official **二** 令第三百三十六条第四項の規定に該当する法人又は法人番号を有しない法人（法人課税信託の受託法人を除く。）　これらの法人の法人確認書類 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 a corporation falling under the provisions of Article 336, paragraph (4) of the Order or a corporation that does not have a corporate number (excluding a trust corporation of a Trust Subject to Corporate Taxation): the corporate identification documents of those corporations. machine translation, not official **三** 法人課税信託の受託法人　次に掲げる書類 art-81-6/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-3 a trust corporation of a Trust Subject to Corporate Taxation: the following documents machine translation, not official **イ** 当該法人課税信託の受託者の第一項各号又は前二号に掲げる区分に応じこれらの号に定める書類（当該受託者の氏名又は名称及び住所又は本店若しくは主たる事務所の所在地の記載のあるものに限る。） art-81-6/par-3/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-3/sub-1 the documents specified in the items of paragraph (1) or in the preceding two items, in accordance with the categories listed in those items, of the trustee of that Trust Subject to Corporate Taxation (limited to those bearing the name or title and the domicile, or the location of the head office or principal office, of that trustee); machine translation, not official **ロ** 当該法人課税信託の信託約款その他これに類する書類（当該法人課税信託の名称及び当該法人課税信託の信託された法第六条の三第一号に規定する営業所の所在地の記載のあるものに限る。） art-81-6/par-3/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-3/sub-2 the trust terms of that Trust Subject to Corporate Taxation or similar documents (limited to those bearing the name of that Trust Subject to Corporate Taxation and the location of the business office, prescribed in Article 6-3, item (i) of the Act, at which that Trust Subject to Corporate Taxation was entrusted). machine translation, not official **第四項** 前項に規定する法人確認書類とは、次の各号に掲げる法人の区分に応じ当該各号に定める書類（その法人の名称及び住所又は第八十一条第四号若しくは第五号に規定する場所の記載のあるものに限る。）をいう。 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 The corporate identification documents prescribed in the preceding paragraph are, in accordance with the categories of corporations listed in the following items, the documents specified in those items (limited to those bearing the name and domicile of the corporation, or the place prescribed in Article 81, item (iv) or (v)). machine translation, not official **一** 内国法人（人格のない社団等及び法人課税信託の受託法人を除く。）　当該内国法人の次に掲げるいずれかの書類 art-81-6/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-1 a Domestic Corporation (excluding an Association or Foundation without Legal Personality and a trust corporation of a Trust Subject to Corporate Taxation): any of the following documents of that Domestic Corporation machine translation, not official **イ** 当該内国法人の設立の登記に係る登記事項証明書（当該内国法人が設立の登記をしていないときは、当該内国法人を所轄する行政機関の長の当該内国法人の名称及び本店又は主たる事務所の所在地を証する書類）若しくはこれらの書類の写し、印鑑証明書又は法令の規定に基づき官公署から送付を受けた許可、認可、承認に係る書類（貯蓄取扱機関等の営業所の長に提示する日前六月以内に交付又は送付を受けたものに限る。第三号イ及び第四号において同じ。） art-81-6/par-4/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-1/sub-1 a certificate of registered matters relating to the registration of establishment of that Domestic Corporation (where the Domestic Corporation has not registered its establishment, a document of the head of the administrative organ having jurisdiction over the Domestic Corporation certifying the name of the Domestic Corporation and the location of its head office or principal office) or a copy of those documents, a certificate of seal impression, or a document relating to a permission, authorization or approval sent from a public agency pursuant to the provisions of laws and regulations (limited to those received by delivery or sending within six months before the day of presentation to the head of the business office of a savings institution, etc.; the same applies in item (iii), (a) and item (iv)); machine translation, not official **ロ** 国税若しくは地方税の領収証書、納税証明書又は社会保険料（法第七十四条第二項各号に掲げる保険料、納付金又は掛金をいう。）の領収証書（領収日付又は発行年月日の記載のあるもので、その日が貯蓄取扱機関等の営業所の長に提示する日前六月以内のものに限る。） art-81-6/par-4/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-1/sub-2 a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning the premiums, payments or contributions listed in the items of Article 74, paragraph (2) of the Act) (limited to one bearing the date of receipt or the date of issue, where that date is within six months before the day of presentation to the head of the business office of a savings institution, etc.); machine translation, not official **二** 人格のない社団等（国内に主たる事務所を有するものに限る。）　当該人格のない社団等の次に掲げるいずれかの書類 art-81-6/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-2 an Association or Foundation without Legal Personality (limited to one that has its principal office in Japan): any of the following documents of that Association or Foundation without Legal Personality machine translation, not official **イ** 当該人格のない社団等の定款、寄附行為、規則又は規約（名称及び主たる事務所の所在地に関する事項の定めがあるものに限る。）の写しで、その代表者又は管理人の当該人格のない社団等のものである旨を証する事項の記載のあるもの art-81-6/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-2/sub-1 a copy of the articles of incorporation, articles of endowment, rules or bylaws of that Association or Foundation without Legal Personality (limited to those providing for matters concerning its name and the location of its principal office) bearing an entry certifying that its representative or administrator is that of that Association or Foundation without Legal Personality; machine translation, not official **ロ** 前号ロに掲げる書類 art-81-6/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-2/sub-2 the documents listed in (a) of the preceding item; machine translation, not official **三** 外国法人（第八十一条第四号に掲げる外国法人に限るものとし、法人課税信託の受託法人を除く。）　当該外国法人の次に掲げるいずれかの書類 art-81-6/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-3 a Foreign Corporation (limited to a Foreign Corporation listed in Article 81, item (iv), and excluding a trust corporation of a Trust Subject to Corporate Taxation): any of the following documents of that Foreign Corporation machine translation, not official **イ** 当該外国法人の令第三百四条第二号（外国法人が課税の特例の適用を受けるための要件）に規定する登記に係る登記事項証明書又は印鑑証明書 art-81-6/par-4/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-3/sub-1 a certificate of registered matters or a certificate of seal impression relating to the registration of that Foreign Corporation prescribed in Article 304, item (ii) (Requirements for a Foreign Corporation to Seek the Application of Special Provisions on Taxation) of the Order; machine translation, not official **ロ** 第一号ロに掲げる書類 art-81-6/par-4/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-3/sub-2 the documents listed in item (i), (b); machine translation, not official **四** 前号に掲げる外国法人以外の外国法人（法人課税信託の受託法人を除く。）　官公署から発行され、又は発給された書類その他これらに類するもの（法人番号通知書及び法人番号印刷書類を除く。） art-81-6/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-4 a Foreign Corporation other than the Foreign Corporation listed in the preceding item (excluding a trust corporation of a Trust Subject to Corporate Taxation): a document issued or granted by a public agency or any similar document (excluding a corporate number notice and a corporate number printout). machine translation, not official **第五項** 令第三百三十六条第一項に規定する利子等又は配当等につき支払を受ける法人が貯蓄取扱機関等の営業所の長に同項から同条第三項までの規定による告知をする際、当該貯蓄取扱機関等の営業所の長が、当該告知があつた名称及び住所につき、電気通信回線による登記情報の提供に関する法律（平成十一年法律第二百二十六号）第三条第二項（指定等）に規定する指定法人から送信を受けた同法第二条第一項（定義等）に規定する登記情報に記録されたその支払を受ける法人の名称及び住所と同じであることの確認をした場合には、その支払を受ける法人は、当該貯蓄取扱機関等の営業所の長に、令第三百三十七条第一項の規定による前項に規定する法人確認書類の提示をしたものとみなす。 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 When a corporation that receives payment of interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order gives the head of the business office of a savings institution, etc. the notice under the provisions of that paragraph through paragraph (3) of that Article, if the head of the business office of a savings institution, etc. confirms that the name and domicile given in that notice are the same as the name and domicile of the corporation receiving the payment that are recorded in the registration information prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Act on Provision of Information on Registration through Telecommunication Lines (Act No. 226 of 1999) that was transmitted from the designated corporation prescribed in Article 3, paragraph (2) (Designation, etc.) of that Act, the presentation, by the corporation receiving the payment to the head of the business office of a savings institution, etc., of the corporate identification document prescribed in the preceding paragraph pursuant to the provisions of Article 337, paragraph (1) of the Order is deemed to have been made. machine translation, not official **第六項** 国内に住所を有しない個人又は第四項第四号に掲げる外国法人が、国内に住所を有する個人又は内国法人（人格のない社団等を除く。）若しくは銀行法第四十七条第二項（外国銀行の免許等）に規定する外国銀行支店若しくは金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う外国法人に限る。）と令第三百三十六条第一項に規定する利子等又は配当等の国内における受領に関する委任契約を締結している場合には、第一項第二号若しくは第三号又は第四項第四号に定める書類は、これらの規定に規定する書類のほか、当該委任契約に係る委任状又は契約書で国内に住所を有しない個人又は第四項第四号に掲げる外国法人の氏名又は名称及び国外の住所地の記載があるものの写しとする。 art-81-6/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-6 · https://japanlaw.org/l/340M50000040011/art-81-6/par-6 Where an individual who does not have a domicile in Japan or a Foreign Corporation listed in paragraph (4), item (iv) has concluded a contract of mandate concerning the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order with an individual who has a domicile in Japan, a Domestic Corporation (excluding an Association or Foundation without Legal Personality), a foreign bank branch prescribed in Article 47, paragraph (2) (Licenses for Foreign Banks) of the Banking Act, or a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a Foreign Corporation that conducts Type I Financial Instruments Business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), the documents specified in paragraph (1), item (ii) or (iii) or paragraph (4), item (iv) are, in addition to the documents prescribed in those provisions, a copy of the power of attorney or contract relating to that contract of mandate that bears the name or title and the place of domicile outside Japan of the individual who does not have a domicile in Japan or of the Foreign Corporation listed in paragraph (4), item (iv). machine translation, not official **第七項** 法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する財務省令で定めるものは、次の各号に掲げる者の区分に応じ当該各号に定める電磁的記録（同項に規定する電磁的記録をいう。以下この項において同じ。）とする。 art-81-6/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7 The matters specified by Ministry of Finance Order as prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the Act are, in accordance with the categories of persons listed in the following items, the electronic or magnetic records specified in those items (meaning the electronic or magnetic records prescribed in that paragraph; the same applies hereinafter in this paragraph). machine translation, not official **一** 番号既告知者以外の者　当該者の次に掲げるいずれかの電磁的記録 art-81-6/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1 a person other than a person who has already notified the individual number: any of the following electronic or magnetic records of that person machine translation, not official **イ** 次に掲げる電磁的記録又は情報が記録された電磁的記録 art-81-6/par-7/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-1 an electronic or magnetic record in which any of the following electronic or magnetic records or information is recorded machine translation, not official **（１）** 第七条第三項第一号イに規定する署名用電子証明書（以下この項において「署名用電子証明書」という。） art-81-6/par-7/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-1/sub2-1 the electronic certificate for signature prescribed in Article 7, paragraph (3), item (i), (a) (hereinafter referred to as the "electronic certificate for signature" in this paragraph); machine translation, not official **（２）** （１）の署名用電子証明書に係る者の第七条第六項第一号ロに掲げる情報 art-81-6/par-7/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-1/sub2-2 the information set forth in Article 7, paragraph (6), item (i), (b) pertaining to the person to whom the electronic certificate for signature set forth in (1) pertains; machine translation, not official **（３）** （１）の署名用電子証明書により確認される電子署名（第七条第三項第一号ロに規定する電子署名をいう。次号イ（２）において同じ。）が行われた情報で、当該署名用電子証明書に係る者の氏名、住所及び個人番号に係るもの art-81-6/par-7/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-1/sub2-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-1/sub2-3 information to which an electronic signature confirmed by the electronic certificate for signature set forth in (1) (meaning the electronic signature prescribed in Article 7, paragraph (3), item (i), (b); the same applies in (a), (2) of the following item) has been applied, which pertains to the name, domicile and individual number of the person to whom that electronic certificate for signature pertains; machine translation, not official **ロ** カード代替電磁的記録で、当該カード代替電磁的記録に係る者の氏名、住所及び個人番号に係るもの art-81-6/par-7/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-2 a Card Substitute Electronic Record that pertains to the name, domicile and individual number of the person to whom that Card Substitute Electronic Record pertains; machine translation, not official **二** 番号既告知者　当該番号既告知者の次に掲げるいずれかの電磁的記録 art-81-6/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-2 a person who has already notified the individual number: any of the following electronic or magnetic records of that person who has already notified the individual number: machine translation, not official **イ** 次に掲げる電磁的記録又は情報が記録された電磁的記録 art-81-6/par-7/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-2/sub-1 the following electronic or magnetic records, or an electronic or magnetic record in which the following information is recorded: machine translation, not official **（１）** 署名用電子証明書 art-81-6/par-7/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-2/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-2/sub-1/sub2-1 an electronic certificate for signature; machine translation, not official **（２）** （１）の署名用電子証明書により確認される電子署名が行われた情報で、当該署名用電子証明書に係る者の氏名及び住所に係るもの art-81-6/par-7/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-2/sub-1/sub2-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-2/sub-1/sub2-2 information to which an electronic signature confirmed by the electronic certificate for signature set forth in (1) has been applied, which pertains to the name and domicile of the person to whom that electronic certificate for signature pertains; machine translation, not official **ロ** カード代替電磁的記録で、当該カード代替電磁的記録に係る者の氏名及び住所に係るもの art-81-6/par-7/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-2/sub-2 a Card Substitute Electronic Record that pertains to the name and domicile of the person to whom that Card Substitute Electronic Record pertains. machine translation, not official **第八項** 貯蓄取扱機関等の営業所の長が令第三百三十六条第四項の規定により帳簿を作成する場合には、その者は、当該帳簿に次に掲げる事項を記載しなければならない。 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 When the head of the business office of a savings institution, etc. prepares a book pursuant to Article 336, paragraph (4) of the Order, that person must enter the following matters in that book: machine translation, not official **一** 令第三百三十七条第二項各号に定める書類のいずれかの提示若しくは署名用電子証明書等の送信をし、若しくは同条第四項の規定による確認を受けた者又は令第三百三十六条第四項に規定する特定通知等（次号、第八十一条の九第一項（無記名公社債の利子等の受領者の告知書の記載事項等）及び第八十一条の十七第六項（譲渡性預金の譲渡等に関する告知書）において「特定通知等」という。）に係る者の氏名又は名称、住所及び個人番号又は法人番号 art-81-6/par-8/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-8/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-1 the name or title, domicile, and individual number or corporate number of a person who has presented any of the documents specified in each item of Article 337, paragraph (2) of the Order, or has transmitted an electronic certificate for signature or similar record, or has undergone the confirmation under paragraph (4) of that Article, or of a person pertaining to the specified notice, etc. prescribed in Article 336, paragraph (4) of the Order (referred to as "specified notice, etc." in the following item, Article 81-9, paragraph (1) (Matters to Be Stated in the Paper-Based Notice from a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) and Article 81-17, paragraph (6) (Paper-Based Notice Regarding Transfer of Negotiable Deposits)); machine translation, not official **二** 当該提示若しくは送信若しくは特定通知等を受け、又は令第三百三十七条第四項の規定による確認をした年月日及び当該提示を受けた書類の名称又は署名用電子証明書等の送信若しくは当該特定通知等を受け、若しくは当該確認をした旨（第五項の規定による確認を受けた法人にあつては、当該提示を受けた年月日及び書類の名称並びに当該確認をした旨） art-81-6/par-8/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-2 the date on which the presentation, the transmission or the specified notice, etc. was received, or on which the confirmation under Article 337, paragraph (4) of the Order was conducted, and the title of the document of which the presentation was received, or the fact that the transmission of an electronic certificate for signature or similar record or the specified notice, etc. was received or that that confirmation was conducted (in the case of a corporation that has undergone the confirmation under paragraph (5), the date on which the presentation was received, the title of the document, and the fact that that confirmation was conducted); machine translation, not official **三** その他参考となるべき事項 art-81-6/par-8/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-8/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-3 any other matters for reference. machine translation, not official **第九項** 前項の貯蓄取扱機関等の営業所の長は、同項の帳簿を、当該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-81-6/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 The head of the business office of a savings institution, etc. referred to in the preceding paragraph must retain the book referred to in that paragraph for five years from the year following the year that includes the date of closing of that book. machine translation, not official **第十項** 令第三百三十六条第四項に規定する財務省令で定める通知又は提供は、預貯金者の意思に基づく個人番号の利用による預貯金口座の管理等に関する法律施行規則（令和六年内閣府、デジタル庁、財務省、厚生労働省、農林水産省、経済産業省令第一号）第二十六条第一号（預金保険機構の業務の特例）に掲げる業務による同号に規定する通知又は同条第四号に掲げる業務による同号に規定する情報の提供とする。 art-81-6/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-10 · https://japanlaw.org/l/340M50000040011/art-81-6/par-10 The notice or provision specified by Ministry of Finance Order prescribed in Article 336, paragraph (4) of the Order is the notice prescribed in Article 26, item (i) (Special Provisions on the Operations of the Deposit Insurance Corporation of Japan) of the Regulation for Enforcement of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Order of the Cabinet Office, the Digital Agency, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, and the Ministry of Economy, Trade and Industry No. 1 of 2024) given by the operations set forth in that item, or the provision of the information prescribed in item (iv) of that Article by the operations set forth in that item. machine translation, not official --- ## Cites - art-81-6/par-1: 令第三百三十七条第二項第一号 → e-Gov law 340CO0000000096, 第三百三十七条第二項第一号 (Article 337, paragraph (2), item (i)), art-337/par-2/item-1 — not held in this collection - art-81-6/par-1: 第八十一条第一号から第三号まで → 所得税法施行規則 第八十一条第一項第一号 (Article 81, paragraph (1), item (i)), art-81/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81/par-1/item-1 - art-81-6/par-1: 第八十一条第一号から第三号まで → 所得税法施行規則 第八十一条第一項第二号 (Article 81, paragraph (1), item (ii)), art-81/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81/par-1/item-2 - art-81-6/par-1: 第八十一条第一号から第三号まで → 所得税法施行規則 第八十一条第一項第三号 (Article 81, paragraph (1), item (iii)), art-81/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-81/par-1/item-3 - art-81-6/par-1: 次項 → 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-81-6/par-1: 第七項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7 - art-81-6/par-1: 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-81-6/par-1/item-1: 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-81-6/par-1/item-1/sub-1: 第七条第二項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-1 - art-81-6/par-1/item-1/sub-1: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection - art-81-6/par-1/item-1/sub-1: この条 → 所得税法施行規則 第八十一条の六 (Article 81-6), art-81-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6 · https://japanlaw.org/l/340M50000040011/art-81-6 - art-81-6/par-1/item-1/sub-2: 第七条第一項第二号 → 所得税法施行規則 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-7/par-1/item-2 - art-81-6/par-1/item-1/sub-2: 次項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-1 - art-81-6/par-1/item-1/sub-2: 第二号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-2 - art-81-6/par-1/item-2: 次号 → 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-81-6/par-1/item-2/sub-1: 次項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-1 - art-81-6/par-1/item-2/sub-1: 第二号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-2 - art-81-6/par-1/item-2/sub-2: 前号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - art-81-6/par-1/item-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-81-6/par-1/item-3: 第七項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7 - art-81-6/par-1/item-3: 次項第一号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-1 - art-81-6/par-1/item-3: 第二号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-2 - art-81-6/par-2: 前項 → 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-81-6/par-2/item-1: 前項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - art-81-6/par-2/item-2: 第七条第一項第二号 → 所得税法施行規則 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-7/par-1/item-2 - art-81-6/par-2/item-2: 次号 → 所得税法施行規則 第八十一条の六第二項第三号 (Article 81-6, paragraph (2), item (iii)), art-81-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-3 - art-81-6/par-2/item-5: 令第三十一条の二第十四号 → e-Gov law 340CO0000000096, 第三十一条の二第一項第十四号 (Article 31-2, paragraph (1), item (xiv)), art-31-2/par-1/item-14 — not held in this collection - art-81-6/par-2/item-6: 第七条第二項第五号 → 所得税法施行規則 第七条第二項第五号 (Article 7, paragraph (2), item (v)), art-7/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-5 - art-81-6/par-2/item-7: 第七条第二項第六号 → 所得税法施行規則 第七条第二項第六号 (Article 7, paragraph (2), item (vi)), art-7/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-6 - art-81-6/par-2/item-8: 第七条第二項第七号 → 所得税法施行規則 第七条第二項第七号 (Article 7, paragraph (2), item (vii)), art-7/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-7 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-7 - art-81-6/par-2/item-9: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第一号 (Article 81-6, paragraph (2), item (i)), art-81-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-1 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第二号 (Article 81-6, paragraph (2), item (ii)), art-81-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-2 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第三号 (Article 81-6, paragraph (2), item (iii)), art-81-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-3 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第四号 (Article 81-6, paragraph (2), item (iv)), art-81-6/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-4 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第五号 (Article 81-6, paragraph (2), item (v)), art-81-6/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-5 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第六号 (Article 81-6, paragraph (2), item (vi)), art-81-6/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-6 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第七号 (Article 81-6, paragraph (2), item (vii)), art-81-6/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-7 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第八号 (Article 81-6, paragraph (2), item (viii)), art-81-6/par-2/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-8 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-8 - art-81-6/par-2/item-10: 前各号 → 所得税法施行規則 第八十一条の六第二項第九号 (Article 81-6, paragraph (2), item (ix)), art-81-6/par-2/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-9 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-9 - art-81-6/par-3: 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-81-6/par-3/item-1: 法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3 - art-81-6/par-3/item-1: この項 → 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-81-6/par-3/item-1: 次項 → 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-81-6/par-3/item-1/sub-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条 → e-Gov law 426CO0000000155, 第三十八条 (Article 38), art-38 — not held in this collection - art-81-6/par-3/item-1/sub-1: 次項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-4 - art-81-6/par-3/item-1/sub-3: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/my-number-act/art-39/par-4 · https://japanlaw.org/l/425AC0000000027/art-39/par-4 - art-81-6/par-3/item-1/sub-3: 次項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-4 - art-81-6/par-3/item-2: 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-81-6/par-3/item-3/sub-1: 第一項 → 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-81-6/par-3/item-3/sub-1: 前二号 → 所得税法施行規則 第八十一条の六第三項第一号 (Article 81-6, paragraph (3), item (i)), art-81-6/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1 - art-81-6/par-3/item-3/sub-1: 前二号 → 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-81-6/par-3/item-3/sub-2: 法第六条の三第一号 → 所得税法 第六条の三第一項第一号 (Article 6-3, paragraph (1), item (i)), art-6-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-1 - art-81-6/par-4: 前項 → 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-81-6/par-4: 第八十一条第四号 → 所得税法施行規則 第八十一条第一項第四号 (Article 81, paragraph (1), item (iv)), art-81/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-81/par-1/item-4 - art-81-6/par-4: 第五号 → 所得税法施行規則 第八十一条第一項第五号 (Article 81, paragraph (1), item (v)), art-81/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-81/par-1/item-5 - art-81-6/par-4/item-1/sub-1: 第三号 → 所得税法施行規則 第八十一条の六第四項第三号 (Article 81-6, paragraph (4), item (iii)), art-81-6/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-3 - art-81-6/par-4/item-1/sub-1: 第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-4 - art-81-6/par-4/item-1/sub-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2 - art-81-6/par-4/item-2/sub-2: 前号 → 所得税法施行規則 第八十一条の六第四項第一号 (Article 81-6, paragraph (4), item (i)), art-81-6/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-1 - art-81-6/par-4/item-3: 第八十一条第四号 → 所得税法施行規則 第八十一条第一項第四号 (Article 81, paragraph (1), item (iv)), art-81/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-81/par-1/item-4 - art-81-6/par-4/item-3/sub-1: 令第三百四条第二号 → e-Gov law 340CO0000000096, 第三百四条第一項第二号 (Article 304, paragraph (1), item (ii)), art-304/par-1/item-2 — not held in this collection - art-81-6/par-4/item-3/sub-2: 第一号 → 所得税法施行規則 第八十一条の六第四項第一号 (Article 81-6, paragraph (4), item (i)), art-81-6/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-1 - art-81-6/par-4/item-4: 前号 → 所得税法施行規則 第八十一条の六第四項第三号 (Article 81-6, paragraph (4), item (iii)), art-81-6/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-3 - art-81-6/par-5: 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-81-6/par-5: 電気通信回線による登記情報の提供に関する法律（平成十一年法律第二百二十六号）第三条第二項 → e-Gov law 411AC0000000226, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection - art-81-6/par-5: 同法第二条第一項 → e-Gov law 411AC0000000226, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-81-6/par-5: 令第三百三十七条第一項 → e-Gov law 340CO0000000096, 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — not held in this collection - art-81-6/par-5: 前項 → 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-81-6/par-6: 第四項第四号 → 所得税法施行規則 第八十一条の六第四項第四号 (Article 81-6, paragraph (4), item (iv)), art-81-6/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-4 - art-81-6/par-6: 銀行法第四十七条第二項 → 銀行法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/banking-act/art-47/par-2 · https://japanlaw.org/l/356AC0000000059/art-47/par-2 - art-81-6/par-6: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9 - art-81-6/par-6: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/art-28/par-1 - art-81-6/par-6: 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-81-6/par-6: 第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 - art-81-6/par-6: 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-81-6/par-7: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1 - art-81-6/par-7: この項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7 - art-81-6/par-7/item-1/sub-1/sub2-1: 第七条第三項第一号 → 所得税法施行規則 第七条第三項第一号 (Article 7, paragraph (3), item (i)), art-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-3/item-1 - art-81-6/par-7/item-1/sub-1/sub2-1: この項 → 所得税法施行規則 第八十一条の六第七項 (Article 81-6, paragraph (7)), art-81-6/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7 - art-81-6/par-7/item-1/sub-1/sub2-2: 第七条第六項第一号 → 所得税法施行規則 第七条第六項第一号 (Article 7, paragraph (6), item (i)), art-7/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-6/item-1 - art-81-6/par-7/item-1/sub-1/sub2-3: 第七条第三項第一号 → 所得税法施行規則 第七条第三項第一号 (Article 7, paragraph (3), item (i)), art-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-3/item-1 - art-81-6/par-7/item-1/sub-1/sub2-3: 次号 → 所得税法施行規則 第八十一条の六第七項第二号 (Article 81-6, paragraph (7), item (ii)), art-81-6/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-2 - art-81-6/par-8: 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-81-6/par-8/item-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-81-6/par-8/item-1: 同条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection - art-81-6/par-8/item-1: 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-81-6/par-8/item-1: 次号 → 所得税法施行規則 第八十一条の六第八項第二号 (Article 81-6, paragraph (8), item (ii)), art-81-6/par-8/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-2 - art-81-6/par-8/item-1: 第八十一条の九第一項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-9/par-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-1 - art-81-6/par-8/item-1: 第八十一条の十七第六項 → 所得税法施行規則 第八十一条の十七第六項 (Article 81-17, paragraph (6)), art-81-17/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17/par-6 · https://japanlaw.org/l/340M50000040011/art-81-17/par-6 - art-81-6/par-8/item-2: 令第三百三十七条第四項 → e-Gov law 340CO0000000096, 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — not held in this collection - art-81-6/par-8/item-2: 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-81-6/par-9: 前項 → 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-81-6/par-10: 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-81-6/par-10: 第二十六条第一号 → 所得税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-26/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-26/par-1/item-1 - art-81-6/par-10: 同条第四号 → 所得税法施行規則 第二十六条第一項第四号 (Article 26, paragraph (1), item (iv)), art-26/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-26/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-26/par-1/item-4 ## Cited by 110 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七条第三項第二号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-7/par-3/item-2 - 所得税法施行規則 第八十一条の六第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - 所得税法施行規則 第八十一条の六第一項第一号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - 所得税法施行規則 第八十一条の六第一項第一号イ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1/sub-1 - 所得税法施行規則 第八十一条の六第一項第一号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1/sub-2 - 所得税法施行規則 第八十一条の六第一項第二号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 - 所得税法施行規則 第八十一条の六第一項第二号イ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2/sub-1 - 所得税法施行規則 第八十一条の六第一項第二号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2/sub-2 - 所得税法施行規則 第八十一条の六第一項第三号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — 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 - 所得税法施行規則 第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2 - 所得税法施行規則 第八十一条の六第二項第一号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-1 - 所得税法施行規則 第八十一条の六第二項第二号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-2 - 所得税法施行規則 第八十一条の六第二項第十号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-10 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-10 - 所得税法施行規則 第八十一条の六第三項第一号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1 - 所得税法施行規則 第八十一条の六第三項第一号イ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1/sub-1 - 所得税法施行規則 第八十一条の六第三項第一号ハ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1/sub-3 - 所得税法施行規則 第八十一条の六第三項第三号イ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-3/sub-1 - 所得税法施行規則 第八十一条の六第四項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4 - 所得税法施行規則 第八十一条の六第四項第一号イ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-1/sub-1 - 所得税法施行規則 第八十一条の六第四項第二号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-2/sub-2 - 所得税法施行規則 第八十一条の六第四項第三号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-3/sub-2 - 所得税法施行規則 第八十一条の六第四項第四号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-81-6/par-4/item-4 - 所得税法施行規則 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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5 - 所得税法施行規則 第八十一条の六第六項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-6 · https://japanlaw.org/l/340M50000040011/art-81-6/par-6 - 所得税法施行規則 第八十一条の六第七項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7 - 所得税法施行規則 第八十一条の六第七項第一号イ（１）（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-1/sub2-1 - 所得税法施行規則 第八十一条の六第七項第一号イ（３）（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-7/item-1/sub-1/sub2-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-7/item-1/sub-1/sub2-3 - 所得税法施行規則 第八十一条の六第八項第一号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-8/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-1 - 所得税法施行規則 第八十一条の六第八項第二号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-8/item-2 - 所得税法施行規則 第八十一条の六第九項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-9 · https://japanlaw.org/l/340M50000040011/art-81-6/par-9 - 所得税法施行規則 第八十一条の七第一項（利子等の受領者の申請により作成する帳簿の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-1 - 所得税法施行規則 第八十一条の七第三項第二号（利子等の受領者の申請により作成する帳簿の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3/item-2 - 所得税法施行規則 第八十一条の八第一項（貯蓄取扱機関等の営業所の長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-81-8/par-1 · https://japanlaw.org/l/340M50000040011/art-81-8/par-1 - 所得税法施行規則 第八十一条の九第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-81-9/par-2 - 所得税法施行規則 第八十一条の十第一項（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-10/par-1 · https://japanlaw.org/l/340M50000040011/art-81-10/par-1 - 所得税法施行規則 第八十一条の十一第一項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-1 · https://japanlaw.org/l/340M50000040011/art-81-11/par-1 - 所得税法施行規則 第八十一条の十一第三項第二号（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-81-11/par-3/item-2 - 所得税法施行規則 第八十一条の十二第一項（無記名公社債の利子等の支払の取扱者等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-81-12/par-1 · https://japanlaw.org/l/340M50000040011/art-81-12/par-1 - 所得税法施行規則 第八十一条の十七第二項（譲渡性預金の譲渡等に関する告知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17/par-2 · https://japanlaw.org/l/340M50000040011/art-81-17/par-2 - 所得税法施行規則 第八十一条の十七第七項（譲渡性預金の譲渡等に関する告知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17/par-7 · https://japanlaw.org/l/340M50000040011/art-81-17/par-7 - 所得税法施行規則 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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1 - 所得税法施行規則 第八十一条の二十第二項（株式等の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-2 · https://japanlaw.org/l/340M50000040011/art-81-20/par-2 - 所得税法施行規則 第八十一条の二十第三項（株式等の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-3 · https://japanlaw.org/l/340M50000040011/art-81-20/par-3 - 所得税法施行規則 第八十一条の二十一第一項（株式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-81-21/par-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-1 - 所得税法施行規則 第八十一条の二十一第二項第二号（株式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-81-21/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2/item-2 - 所得税法施行規則 第八十一条の二十二第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-22/par-1 · https://japanlaw.org/l/340M50000040011/art-81-22/par-1 - 所得税法施行規則 第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1 - 所得税法施行規則 第八十一条の二十五第二項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-2 · https://japanlaw.org/l/340M50000040011/art-81-25/par-2 - 所得税法施行規則 第八十一条の二十五第三項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-3 · https://japanlaw.org/l/340M50000040011/art-81-25/par-3 - 所得税法施行規則 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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1 - 所得税法施行規則 第八十一条の二十九第二項（償還金等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-2 · https://japanlaw.org/l/340M50000040011/art-81-29/par-2 - 所得税法施行規則 第八十一条の二十九第三項（償還金等の交付者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-3 · https://japanlaw.org/l/340M50000040011/art-81-29/par-3 - 所得税法施行規則 第八十一条の三十三第一項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1 - 所得税法施行規則 第八十一条の三十三第二項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-2 · https://japanlaw.org/l/340M50000040011/art-81-33/par-2 - 所得税法施行規則 第八十一条の三十三第三項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-3 · https://japanlaw.org/l/340M50000040011/art-81-33/par-3 - 所得税法施行規則 第八十一条の三十四第一項（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-1 · https://japanlaw.org/l/340M50000040011/art-81-34/par-1 - 所得税法施行規則 第八十一条の三十四第二項第二号（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-2 · https://japanlaw.org/l/340M50000040011/art-81-34/par-2/item-2 - 所得税法施行規則 第八十一条の三十五第一項（信託受益権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-81-35/par-1 · https://japanlaw.org/l/340M50000040011/art-81-35/par-1 - 所得税法施行規則 第八十一条の三十六第二項（先物取引の差金等決済をする者の告知） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - 所得税法施行規則 第八十一条の三十六第三項（先物取引の差金等決済をする者の告知） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-3 · https://japanlaw.org/l/340M50000040011/art-81-36/par-3 - …and 50 more at https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6 --- ## 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-20261027T143811-053, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-053, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-054, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-055, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-055, translated 2026-10-27 - 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