# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十一条の七 (Article 81-7)

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- 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: 第八十一条の七 (Article 81-7)（利子等の受領者の申請により作成する帳簿の記載事項） — address `art-81-7`
- 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-81-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-81-7
- 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.

---

### 第八十一条の七（利子等の受領者の申請により作成する帳簿の記載事項） — Matters to Be Entered in the Book Prepared at the Application of a Person Receiving Interest and Similar Income
<sup>caption: machine translation, not official</sup>
<sup>art-81-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7 · https://japanlaw.org/l/340M50000040011/art-81-7</sup>

  **第一項**  令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、前条第二項に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百三十七条第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
  <sup>art-81-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-1</sup>
  The documents specified by Ministry of Finance Order prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order are, among the documents prescribed in paragraph (2) of the preceding Article (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 337, paragraph (3) of the Order.
  <sup>machine translation, not official</sup>

  **第二項**  令第三百三十七条第五項に規定する財務省令で定める者は、次に掲げる者とする。
  <sup>art-81-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2</sup>
  The persons specified by Ministry of Finance Order prescribed in Article 337, paragraph (5) of the Order are the following persons:
  <sup>machine translation, not official</sup>

    **一**  国内に住所を有する個人で、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（当該貯蓄取扱機関等の営業所の長が令第三百三十六条第二項第一号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する金融機関の営業所等の長である場合に限る。）の法第十条第五項（障害者等の少額預金の利子所得等の非課税）（租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定による確認を受けた者（当該金融機関の営業所等において、法第十条第一項の規定の適用を受ける同項の預貯金等又は租税特別措置法第四条第一項の規定の適用を受ける同項の公債の預入、信託又は購入をしている者に限る。）
    <sup>art-81-7/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-1</sup>
    an individual who has a domicile in Japan and who has undergone the confirmation, by the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order (limited to the case where that head of the business office of a savings institution, etc. is the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order), under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons) of the Act on Special Measures Concerning Taxation) (limited to a person who, at that business office of a financial institution or other such place, has deposited or placed in trust the Deposits and Savings, etc. set forth in Article 10, paragraph (1) of the Act to which that paragraph applies, or has purchased the public bonds set forth in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph applies);
    <sup>machine translation, not official</sup>

    **二**  居住者（前号に掲げる者を除く。）又は内国法人で、金融機関の営業所等（同号に規定する金融機関の営業所等の長が同号に規定する貯蓄取扱機関等の営業所の長である場合における当該金融機関の営業所等をいう。以下この項において同じ。）において当座預金に係る契約を締結している者（当該金融機関の営業所等に当該契約に直接関連して、その者の住民票の写し、印鑑証明書若しくは法人の登記事項証明書又はその者の有する不動産についての抵当権の設定の登記に係る登記事項証明書を提出している者に限る。次号において同じ。）
    <sup>art-81-7/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-2</sup>
    a Resident (excluding a person set forth in the preceding item) or a Domestic Corporation that has concluded a contract pertaining to a checking account at the business office of a financial institution or other such place (meaning, in the case where the head of the business office of a financial institution or other such place prescribed in the preceding item is the head of the business office of a savings institution, etc. prescribed in that item, that business office of a financial institution or other such place; the same applies hereinafter in this paragraph) (limited to a person who has submitted to that business office of a financial institution or other such place, in direct connection with that contract, a copy of the person's certificate of residence, a certificate of seal impression or a certificate of registered information of a corporation, or a certificate of registered information pertaining to the registration of the establishment of a mortgage on real estate that the person holds; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる個人又は前号に掲げる法人以外の居住者又は内国法人で、金融機関の営業所等において借入金に係る契約又はその者の債務につき支払保証に係る契約を締結しているもの
    <sup>art-81-7/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-3</sup>
    a Resident or Domestic Corporation other than an individual set forth in the preceding two items or a corporation set forth in the preceding item, that has concluded, at the business office of a financial institution or other such place, a contract pertaining to a loan or a contract pertaining to a payment guarantee for the person's obligations;
    <sup>machine translation, not official</sup>

    **四**  非居住者又は外国法人で、金融機関の営業所等において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もの（当該金融機関の営業所等に当該委任契約に係る委任状又は契約書の保管の委託をしている者に限る。）
    <sup>art-81-7/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-4</sup>
    a Nonresident or Foreign Corporation that has concluded, at the business office of a financial institution or other such place, a contract of mandate pertaining to the receipt in Japan of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order (limited to a person who has placed the power of attorney or contract document pertaining to that contract of mandate in custody with that business office of a financial institution or other such place);
    <sup>machine translation, not official</sup>

    **五**  法人税法別表第二（公益法人等の表）に掲げる法人（前三号に掲げる法人を除く。）
    <sup>art-81-7/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-5</sup>
    a corporation listed in Appended Table 2 (Table of Corporations in the Public Interest, etc.) of the Corporation Tax Act (excluding the corporations set forth in the preceding three items).
    <sup>machine translation, not official</sup>

  **第三項**  貯蓄取扱機関等の営業所の長（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をいう。以下この条及び次条において同じ。）は、令第三百三十七条第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
  <sup>art-81-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3</sup>
  The head of the business office of a savings institution, etc. (meaning the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order; the same applies hereinafter in this Article and the following Article) must, when having received the written application prescribed in Article 337, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:
  <sup>machine translation, not official</sup>

    **一**  当該申請書を提出した者の氏名又は名称、住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所とする。以下この号及び次項において同じ。）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）
    <sup>art-81-7/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3/item-1</sup>
    the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
    <sup>machine translation, not official</sup>

    **二**  当該申請書の提出があつた年月日及び当該申請書に添付された令第三百三十七条第二項各号に定める書類の写しの当該書類の名称（前条第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百三十七条第四項の規定による確認をした旨
    <sup>art-81-7/par-3/item-2 · 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</sup>
    the date on which that written application was submitted, and the title of the document, a copy of which is attached to that written application, specified in each item of Article 337, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under paragraph (5) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 337, paragraph (4) of the Order was conducted;
    <sup>machine translation, not official</sup>

    **三**  その他参考となるべき事項
    <sup>art-81-7/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3/item-3</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第四項**  前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した貯蓄取扱機関等の営業所の長に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は同条第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
  <sup>art-81-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4</sup>
  A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the head of the business office of a savings institution, etc. to whom that written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
  <sup>machine translation, not official</sup>

    **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
    <sup>art-81-7/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-1</sup>
    in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
    <sup>machine translation, not official</sup>

    **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
    <sup>art-81-7/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-2</sup>
    in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
    <sup>machine translation, not official</sup>

    **三**  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の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
    <sup>art-81-7/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-3</sup>
    in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
    <sup>machine translation, not official</sup>

  **第五項**  第三項の規定により同項の帳簿を作成した貯蓄取扱機関等の営業所の長は、前項の届出書を受理した場合には、当該帳簿の第三項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
  <sup>art-81-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-5 · https://japanlaw.org/l/340M50000040011/art-81-7/par-5</sup>
  The head of the business office of a savings institution, etc. who has prepared the books prescribed in paragraph (3) pursuant to the provisions of that paragraph, when accepting the written notification under the preceding paragraph, must correct the matters listed in the items of paragraph (3) in those books to the matters stated in that written notification.
  <sup>machine translation, not official</sup>

  **第六項**  貯蓄取扱機関等の営業所の長は、その受理した第三項に規定する申請書（令第三百三十七条第五項に規定する書類及び署名用電子証明書等を含む。）及び第四項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
  <sup>art-81-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-6 · https://japanlaw.org/l/340M50000040011/art-81-7/par-6</sup>
  The head of the business office of a savings institution, etc. must retain the written application prescribed in paragraph (3) that the head has accepted (including the documents prescribed in Article 337, paragraph (5) of the Order and the electronic certificate for signature or similar record) and the written notification prescribed in paragraph (4) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and the electronic certificate for signature or similar record) for three years from the year following the year that includes the day of acceptance.
  <sup>machine translation, not official</sup>

---

## Cites
- art-81-7/par-1: 令第三百三十七条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-7/par-1: 前条第二項 → 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-81-7/par-1: 同項第一号 → 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-81-7/par-2: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-7/par-2/item-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-81-7/par-2/item-1: 令第三百三十六条第二項第一号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — not held in this collection
- art-81-7/par-2/item-1: 法第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- art-81-7/par-2/item-1: 租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2
- art-81-7/par-2/item-1: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- art-81-7/par-2/item-1: 租税特別措置法第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1
- art-81-7/par-2/item-2: 前号 → 所得税法施行規則 第八十一条の七第二項第一号 (Article 81-7, paragraph (2), item (i)), art-81-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-1
- art-81-7/par-2/item-2: この項 → 所得税法施行規則 第八十一条の七第二項 (Article 81-7, paragraph (2)), art-81-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2
- art-81-7/par-2/item-2: 次号 → 所得税法施行規則 第八十一条の七第二項第三号 (Article 81-7, paragraph (2), item (iii)), art-81-7/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-3
- art-81-7/par-2/item-3: 前二号 → 所得税法施行規則 第八十一条の七第二項第一号 (Article 81-7, paragraph (2), item (i)), art-81-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-1
- art-81-7/par-2/item-3: 前二号 → 所得税法施行規則 第八十一条の七第二項第二号 (Article 81-7, paragraph (2), item (ii)), art-81-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-2
- art-81-7/par-2/item-4: 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-81-7/par-2/item-5: 法人税法別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2
- art-81-7/par-2/item-5: 前三号 → 所得税法施行規則 第八十一条の七第二項第二号 (Article 81-7, paragraph (2), item (ii)), art-81-7/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-2
- art-81-7/par-2/item-5: 前三号 → 所得税法施行規則 第八十一条の七第二項第三号 (Article 81-7, paragraph (2), item (iii)), art-81-7/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-3
- art-81-7/par-2/item-5: 前三号 → 所得税法施行規則 第八十一条の七第二項第四号 (Article 81-7, paragraph (2), item (iv)), art-81-7/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-4
- art-81-7/par-3: 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-81-7/par-3: この条 → 所得税法施行規則 第八十一条の七 (Article 81-7), art-81-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7 · https://japanlaw.org/l/340M50000040011/art-81-7
- art-81-7/par-3: 次条 → 所得税法施行規則 第八十一条の八 (Article 81-8), art-81-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-8 · https://japanlaw.org/l/340M50000040011/art-81-8
- art-81-7/par-3: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-7/par-3/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81 · https://japanlaw.org/l/340M50000040011/art-81
- art-81-7/par-3/item-1: この号 → 所得税法施行規則 第八十一条の七第三項第一号 (Article 81-7, paragraph (3), item (i)), art-81-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3/item-1
- art-81-7/par-3/item-1: 次項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- art-81-7/par-3/item-2: 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-81-7/par-3/item-2: 前条第五項 → 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-81-7/par-3/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-81-7/par-4: 前項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3
- art-81-7/par-4: 第一号 → 所得税法施行規則 第八十一条の七第四項第一号 (Article 81-7, paragraph (4), item (i)), art-81-7/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-1
- art-81-7/par-4: 第二号 → 所得税法施行規則 第八十一条の七第四項第二号 (Article 81-7, paragraph (4), item (ii)), art-81-7/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-2
- art-81-7/par-4: 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-81-7/par-4: 同条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- art-81-7/par-4: 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-81-7/par-5: 第三項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3
- art-81-7/par-5: 前項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- art-81-7/par-6: 第三項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3
- art-81-7/par-6: 令第三百三十七条第五項 → e-Gov law 340CO0000000096, 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — not held in this collection
- art-81-7/par-6: 第四項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第八十一条の七第二項第二号（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-2/item-2 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-2
- 所得税法施行規則 第八十一条の七第二項第三号（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-2/item-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-3
- 所得税法施行規則 第八十一条の七第二項第五号（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-2/item-5 · https://japanlaw.org/l/340M50000040011/art-81-7/par-2/item-5
- 所得税法施行規則 第八十一条の七第三項（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-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3
- 所得税法施行規則 第八十一条の七第三項第一号（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-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3/item-1
- 所得税法施行規則 第八十一条の七第四項（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-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- 所得税法施行規則 第八十一条の七第五項（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-5 · https://japanlaw.org/l/340M50000040011/art-81-7/par-5
- 所得税法施行規則 第八十一条の七第六項（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-6 · https://japanlaw.org/l/340M50000040011/art-81-7/par-6
- 所得税法施行規則 第八十一条の十一第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-81-11/par-2
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4
- 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 附則第四十九条第一項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-1
- 所得税法施行規則 附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
- 所得税法施行規則 附則第四十九条第四項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-4
- 所得税法施行規則 附則第十一条第一項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11/par-1
- 所得税法施行規則 附則第十一条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11/par-2
- 所得税法施行規則 附則第七条第一項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-7/par-1
- 所得税法施行規則 附則第七条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-7/par-2
- 所得税法施行規則 附則第十条第一項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-10/par-1

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## 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-20261027T143811-055, 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-20261027T143811-056, 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