# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十二条 (Article 82)

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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: 第八十二条 (Article 82)（利子等の支払調書） — address `art-82`
- 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-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-82
- 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.

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### 第八十二条（利子等の支払調書） — Payment Report on Interest and Similar Income
<sup>caption: machine translation, not official</sup>
<sup>art-82 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82 · https://japanlaw.org/l/340M50000040011/art-82</sup>

  **第一項**  国内において法第二十三条第一項（利子所得）に規定する利子等（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第八号（国内源泉所得）に掲げるものに限る。以下この条において「利子等」という。）の支払をする者（国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等で居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）は、法第二百二十五条第一項第一号又は第八号（利子等の支払調書）の規定により、その利子等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その利子等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地。以下この章において同じ。）の所轄税務署長に提出しなければならない。
  <sup>art-82/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1</sup>
  A person who pays, in Japan, interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (viii) (Domestic Source Income) of the Act; hereinafter referred to as "interest and similar income" in this Article) (including a person in charge of handling payment in Japan of interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, that is paid to a Resident or Domestic Corporation) must, pursuant to Article 225, paragraph (1), item (i) or (viii) (Payment Reports on Interest and Similar Income) of the Act, submit a report stating the following matters, for each person receiving the payment of that interest and similar income, to the district director having jurisdiction over the locality for payment of the income tax on that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the locality so designated; the same applies hereinafter in this Chapter):
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称、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。以下この号において同じ。）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-82/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1/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 individual number or corporate number of the person receiving the payment (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**  その年中に支払の確定した利子等の金額及びその確定した日（無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配については、その年中に支払をした金額及びその支払をした日）
    <sup>art-82/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-2</sup>
    the amount of interest and similar income for which payment was finalized during the year and the date on which it was finalized (for interest on a bearer public and corporate bond, or distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, the amount paid during the year and the date of payment);
    <sup>machine translation, not official</sup>

    **三**  前号の利子等につき源泉徴収をされる所得税の額
    <sup>art-82/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-3</sup>
    the amount of income tax subject to Withholding on the interest and similar income referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  第二号の利子等に係る令第三百条第九項（信託財産に係る利子等の課税の特例）又は第三百六条の二第七項（信託財産に係る利子等の課税の特例）に規定する通知外国所得税の額がある場合には、その金額
    <sup>art-82/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-4</sup>
    where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) (Special Provisions for Taxation on Interest, etc. on Trust Property) or Article 306-2, paragraph (7) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order in relation to the interest and similar income referred to in item (ii), that amount;
    <sup>machine translation, not official</sup>

    **五**  租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者が同項に規定する上場株式等の配当等で第二号の利子等に該当するものの交付をする場合において、当該利子等に係る租税特別措置法施行令第四条の六の二第十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する控除外国所得税相当額又は同条第二十項に規定する控除所得税相当額があるときは、その金額
    <sup>art-82/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-5</sup>
    where the person in charge of handling payment prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation delivers dividends, etc. on listed shares, etc. prescribed in that paragraph that fall under the interest and similar income referred to in item (ii), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation or an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article in relation to that interest and similar income, that amount.
    <sup>machine translation, not official</sup>

    **六**  公社債、預貯金、合同運用信託、公社債投資信託、公募公社債等運用投資信託又は租税特別措置法第四条の四第一項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約若しくは勤労者財産形成住宅貯蓄契約に係る生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の種類及び名称
    <sup>art-82/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-6</sup>
    the type and name of the public and corporate bond, Deposits and Savings, Jointly Managed Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, or of the premium of life insurance or casualty insurance or the mutual aid premium of life mutual aid pertaining to a Workers' Property Accumulation Savings Contract, Workers' Property Accumulation Pension Savings Contract or Workers' Property Accumulation Housing Savings Contract prescribed in Article 4-4, paragraph (1) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of the Act on Special Measures Concerning Taxation;
    <sup>machine translation, not official</sup>

    **七**  無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配につき支払を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
    <sup>art-82/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-7</sup>
    where the person who received payment of interest on a bearer public and corporate bond, or of a distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal;
    <sup>machine translation, not official</sup>

    **八**  その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
    <sup>art-82/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-8</sup>
    where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
    <sup>machine translation, not official</sup>

    **九**  その他参考となるべき事項
    <sup>art-82/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-9</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する利子等に係る同項の調書は、提出することを要しない。
  <sup>art-82/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2 · https://japanlaw.org/l/340M50000040011/art-82/par-2</sup>
  In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the interest and similar income that falls under the provisions of the relevant item.
  <sup>machine translation, not official</sup>

    **一**  利子等につき法第九条第一項第一号若しくは第二号（非課税所得）、第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第一項（公共法人等に係る非課税）、第百七十六条第一項若しくは第二項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定又は租税特別措置法第三条の三第六項（国外で発行された公社債等の利子所得の分離課税等）、第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）若しくは第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）の規定の適用がある場合
    <sup>art-82/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-1</sup>
    where, for interest and similar income, the provisions of Article 9, paragraph (1), item (i) or (ii) (Nontaxable Income), Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or the provisions of Article 3-3, paragraph (6) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan), Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions) or Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.) of the Act on Special Measures Concerning Taxation, apply;
    <sup>machine translation, not official</sup>

    **二**  利子等が普通預金若しくは普通貯金、令第三百三十五条第一項第四号（告知義務のない利子等及び公共法人等の範囲）に規定する納税貯蓄組合預金若しくは納税準備預金又は令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金若しくは普通貯金に相当するものの利子である場合
    <sup>art-82/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-2</sup>
    where the interest and similar income is interest on an ordinary deposit or ordinary savings, on a tax-payment savings association deposit or tax reserve deposit prescribed in Article 335, paragraph (1), item (iv) (Scope of Interest and Similar Income Not Subject to the Notice Obligation and of Public Corporations, etc.) of the Order, or on Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order that correspond to an ordinary deposit or ordinary savings;
    <sup>machine translation, not official</sup>

    **三**  同一人に対するその年中の利子等（次号に規定する利子等を除く。）の支払金額が三万円以下である場合
    <sup>art-82/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-3</sup>
    where the total amount of interest and similar income (excluding the interest and similar income prescribed in the following item) paid to the same person during the year is 30,000 yen or less;
    <sup>machine translation, not official</sup>

    **四**  同一人に対する租税特別措置法第四条の二第九項又は第四条の三第十項の規定により同法第四条の二第一項又は第四条の三第一項の規定の適用がなかつたものとされるこれらの規定に規定する利子、収益の分配又は差益の合計額が三万円以下である場合
    <sup>art-82/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-4</sup>
    where the total amount, for the same person, of the interest, distribution of proceeds or gains prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation to which those provisions are deemed not to have applied pursuant to Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of that Act is 30,000 yen or less.
    <sup>machine translation, not official</sup>

  **第三項**  国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等（租税特別措置法第三条の三第三項の規定の適用を受ける同条第二項の国外公社債等の利子等に限る。）に係る前項第三号の規定の適用については、同条第三項に規定する交付をする金額を同号に規定する支払金額とみなす。
  <sup>art-82/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-3 · https://japanlaw.org/l/340M50000040011/art-82/par-3</sup>
  With respect to the application of item (iii) of the preceding paragraph to interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering (limited to interest and similar income on a bond, etc. issued outside Japan as referred to in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation to which paragraph (3) of that Article applies), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the payment amount prescribed in that item.
  <sup>machine translation, not official</sup>

---

## Cites
- art-82/par-1: 法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-82/par-1: 法第百六十一条第一項第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-82/par-1: この条 → 所得税法施行規則 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82 · https://japanlaw.org/l/340M50000040011/art-82
- art-82/par-1: 法第二百二十五条第一項第一号 → 所得税法 第二百二十五条第一項第一号 (Article 225, paragraph (1), item (i)), art-225/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-1
- art-82/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-82/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-82/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-82/par-1/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-82/par-1/item-1: この号 → 所得税法施行規則 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-1
- art-82/par-1/item-3: 前号 → 所得税法施行規則 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-2
- art-82/par-1/item-4: 第二号 → 所得税法施行規則 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-2
- art-82/par-1/item-4: 令第三百条第九項 → e-Gov law 340CO0000000096, 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — not held in this collection
- art-82/par-1/item-4: 第三百六条の二第七項 → e-Gov law 340CO0000000096, 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — not held in this collection
- art-82/par-1/item-5: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-82/par-1/item-5: 第二号 → 所得税法施行規則 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-2
- art-82/par-1/item-6: 租税特別措置法第四条の四第一項 → 租税特別措置法 第四条の四第一項 (Article 4-4, paragraph (1)), art-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-1
- art-82/par-1/item-8: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-82/par-2: 前項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1
- art-82/par-2/item-1: 法第九条第一項第一号 → 所得税法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-1
- art-82/par-2/item-1: 第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2
- art-82/par-2/item-1: 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-82/par-2/item-1: 第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-82/par-2/item-1: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-82/par-2/item-1: 第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/ja/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-82/par-2/item-1: 第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-82/par-2/item-1: 第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- art-82/par-2/item-1: 租税特別措置法第三条の三第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-82/par-2/item-1: 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-82/par-2/item-1: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-82/par-2/item-1: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-82/par-2/item-1: 第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- art-82/par-2/item-1: 第八条第一項から第三項まで → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-82/par-2/item-1: 第八条第一項から第三項まで → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- art-82/par-2/item-1: 第八条第一項から第三項まで → 租税特別措置法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-3
- art-82/par-2/item-1: 第九条の四 → 租税特別措置法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4 · https://japanlaw.org/l/332AC0000000026/art-9-4
- art-82/par-2/item-2: 令第三百三十五条第一項第四号 → e-Gov law 340CO0000000096, 第三百三十五条第一項第四号 (Article 335, paragraph (1), item (iv)), art-335/par-1/item-4 — not held in this collection
- art-82/par-2/item-2: 令第三十二条第二号 → e-Gov law 340CO0000000096, 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — not held in this collection
- art-82/par-2/item-2: 第三号 → e-Gov law 340CO0000000096, 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — not held in this collection
- art-82/par-2/item-3: 次号 → 所得税法施行規則 第八十二条第二項第四号 (Article 82, paragraph (2), item (iv)), art-82/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-4
- art-82/par-2/item-4: 租税特別措置法第四条の二第九項 → 租税特別措置法 第四条の二第九項 (Article 4-2, paragraph (9)), art-4-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-9
- art-82/par-2/item-4: 第四条の三第十項 → 租税特別措置法 第四条の三第十項 (Article 4-3, paragraph (10)), art-4-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-10
- art-82/par-2/item-4: 同法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1
- art-82/par-2/item-4: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1
- art-82/par-3: 租税特別措置法第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-82/par-3: 同条第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-82/par-3: 前項第三号 → 所得税法施行規則 第八十二条第二項第三号 (Article 82, paragraph (2), item (iii)), art-82/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-3

## Cited by

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

- 所得税法施行規則 第八十二条第一項（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1
- 所得税法施行規則 第八十二条第一項第一号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-1
- 所得税法施行規則 第八十二条第一項第三号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-3
- 所得税法施行規則 第八十二条第一項第四号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-4
- 所得税法施行規則 第八十二条第一項第五号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-82/par-1/item-5
- 所得税法施行規則 第八十二条第二項（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2 · https://japanlaw.org/l/340M50000040011/art-82/par-2
- 所得税法施行規則 第八十二条第二項第三号（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-3
- 所得税法施行規則 第八十二条第三項（利子等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-3 · https://japanlaw.org/l/340M50000040011/art-82/par-3
- 所得税法施行規則 第九十一条第一項（支払調書の書式） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3549-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3549-14/par-2
- 所得税法施行規則 附則第六条第一項（利子、配当等の支払調書の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-6/par-1
- 所得税法施行規則 附則第六条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-6/par-1
- 所得税法施行規則 附則第八条第一項（支払調書の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-8/par-1
- 所得税法施行規則 附則第四条第一項（支払調書の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-1
- 所得税法施行規則 附則第六十条第一項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-1
- 所得税法施行規則 附則第六十条第二項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-2
- 所得税法施行規則 附則第六十条第三項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3
- 所得税法施行規則 附則第十五条第一項（利子等の支払調書及び配当等の支払調書の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-15/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-20261027T143811-061, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-062, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-003, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27