# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十三条 (Article 83)
This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83. 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: 第八十三条 (Article 83)（配当等の支払調書） — address `art-83`
- 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-83
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-83
- 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.
---
### 第八十三条（配当等の支払調書） — Payment Report on Dividends and Similar Income
caption: machine translation, not official
art-83 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83
**第一項** 国内において法第二十四条第一項（配当所得）に規定する配当等（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九号（国内源泉所得）に掲げるものに限る。以下この条において「配当等」という。）の支払をする者（国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権又は株式（法第二百二十五条第一項第二号（配当等の支払調書）に規定する優先出資、公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。第三項において同じ。）に係る配当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二号又は第八号の規定により、その配当等の支払を受ける者の各人別に、かつ、その配当等の次の各号に掲げる区分に応じ当該各号に定める事項を記載した調書を、その配当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の所轄税務署長に提出しなければならない。
art-83/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
A person who pays, in Japan, dividends and similar income prescribed in Article 24, paragraph (1) (Dividend 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 (ix) (Domestic Source Income) of the Act; hereinafter referred to as "dividends and similar income" in this Article) (including a person in charge of handling payment in Japan of dividends and similar income paid to a Resident or Domestic Corporation on a beneficial interest in an Investment Trust issued outside Japan (excluding a Bond Investment Trust and a Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates, or on shares (including preferred equity prescribed in Article 225, paragraph (1), item (ii) (Payment Reports on Dividends and Similar Income) of the Act, a beneficial interest in a bond-based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and a bond-type beneficial interest; the same applies in paragraph (3))) must, pursuant to Article 225, paragraph (1), item (ii) or (viii) of the Act, for each person receiving the payment of those dividends and similar income, and according to the category of those dividends and similar income set forth in the following items, submit a report stating the matters specified in each of those items to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on those dividends and similar income:
machine translation, not official
**一** 法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。以下この条において同じ。）から受ける剰余金の配当（法第二十四条第一項に規定する剰余金の配当をいう。以下この条において同じ。）、利益の配当（同項に規定する利益の配当をいう。以下この条において同じ。）、剰余金の分配（同項に規定する剰余金の分配をいう。以下この条において同じ。）、金銭の分配（同項に規定する金銭の分配をいう。以下この条において同じ。）、基金利息（同項に規定する基金利息をいう。以下この条において同じ。）又は投資信託（公社債投資信託及び公募公社債等運用投資信託を除くものとし、オープン型の証券投資信託に該当しないものに限る。以下この号において「投資信託」という。）若しくは特定受益証券発行信託の収益の分配 次に掲げる事項（社債的受益権の剰余金の配当にあつては、イからホまで及びトからリまでに掲げる事項）
art-83/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
in the case of a dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) of the Act; the same applies hereinafter in this Article), dividend of profits (meaning a dividend of profits prescribed in that paragraph; the same applies hereinafter in this Article), distribution of surplus (meaning a distribution of surplus prescribed in that paragraph; the same applies hereinafter in this Article), distribution of monies (meaning a distribution of monies prescribed in that paragraph; the same applies hereinafter in this Article) or interest on funds (meaning interest on funds prescribed in that paragraph; the same applies hereinafter in this Article) received from a corporation (excluding a public interest corporation, etc. and an Association or Foundation without Legal Personality prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act; the same applies hereinafter in this Article), or a distribution of proceeds of an Investment Trust (excluding a Bond Investment Trust and a Bond-Based Investment Trust Under Public Offering, and limited to one that does not fall under an Open-Ended Securities Investment Trust; hereinafter referred to as "Investment Trust" in this item) or a Specified Trust That Issues Beneficiary Certificates, the following matters (in the case of a dividend of surplus on a bond-type beneficial interest, the matters set forth in (a) through (e) and (g) through (i)):
machine translation, not official
**イ** 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）に規定する場所とする。以下この項において「住所等」という。）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等。以下この項において同じ。）
art-83/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-1
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); hereinafter referred to as "address, etc." in this paragraph) 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 address, etc.; the same applies hereinafter in this paragraph);
machine translation, not official
**ロ** その支払の確定した剰余金の配当、利益の配当、剰余金の分配、金銭の分配、基金利息又は投資信託若しくは特定受益証券発行信託の収益の分配（以下この号において「剰余金配当等」という。）の金額及びその支払の確定した日（無記名株式等（法第三十六条第三項（収入金額）に規定する無記名株式等をいう。以下この条において同じ。）の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配については、その支払をした金額及びその支払をした日）
art-83/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-2
the amount of the dividend of surplus, dividend of profits, distribution of surplus, distribution of monies, interest on funds, or distribution of proceeds of an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter referred to as "dividend of surplus, etc." in this item) for which payment was finalized, and the date on which payment was finalized (for a dividend of surplus on a bearer share or similar interest (meaning a bearer share or similar interest prescribed in Article 36, paragraph (3) (Amount of Revenue) of the Act; the same applies hereinafter in this Article), or a distribution of proceeds on the beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, the amount paid and the date of payment);
machine translation, not official
**ハ** ロの金額につき源泉徴収をされる所得税の額
art-83/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-3
the amount of income tax subject to Withholding on the amount referred to in (b);
machine translation, not official
**ニ** ロの剰余金配当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）若しく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又は当該剰余金配当等に係る租税特別措置法施行令第四条の九第十四項（特定目的会社の利益の配当に係る源泉徴収等の特例）、第四条の十第十項（投資法人の配当等に係る源泉徴収等の特例）、第四条の十一第十項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）若しくは第五条第十項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する通知外国法人税相当額がある場合には、その金額
art-83/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-4 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-4
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 dividend of surplus, etc. referred to in (b), or an amount equivalent to notified Foreign Corporation tax prescribed in Article 4-9, paragraph (14) (Special Provisions on Withholding at the Source, etc. on Dividends of Profits of Specific Purpose Companies), Article 4-10, paragraph (10) (Special Provisions on Withholding at the Source, etc. on Dividends and Similar Income of Investment Corporations), Article 4-11, paragraph (10) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified-Purpose Trusts) or Article 5, paragraph (10) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified Investment Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation in relation to that dividend of surplus, etc., that amount;
machine translation, not official
**ホ** 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（以下この項において「支払の取扱者」という。）が同条第一項に規定する上場株式等の配当等（以下この項において「上場株式等の配当等」という。）でロの剰余金配当等に該当するものの交付をする場合において、当該剰余金配当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、同条第二十項に規定する控除所得税相当額又は同条第二十九項に規定する通知外国法人税相当額があるときは、その金額
art-83/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-5 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-5
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 (hereinafter referred to as "person in charge of handling payment" in this paragraph) delivers dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "dividends and similar income on listed shares, etc." in this paragraph) that fall under the dividend of surplus, etc. referred to in (b), 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, an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article, or an amount equivalent to notified Foreign Corporation tax prescribed in paragraph (29) of that Article in relation to that dividend of surplus, etc., that amount;
machine translation, not official
**ヘ** 種類別及び名称別の株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口（以下この項において「投資口」という。）及び公募公社債等運用投資信託以外の公社債等運用投資信託の受益権を含む。以下この項において同じ。）の数（投資口にあつては、口数）、出資の金額及び口数、基金の拠出額及び口数、受益権の口数その他支払金額の計算の基礎
art-83/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-6 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-6
the number of shares by type and by name (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as "investment units" in this paragraph) and beneficial interests in bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering; the same applies hereinafter in this paragraph) (for investment units, the number of units), the amount and number of units of contributions, the amount and number of units of funds contributed, the number of units of beneficial interests, and other bases for calculating the payment amount;
machine translation, not official
**ト** 無記名株式等の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配の支払を受けた者が、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
art-83/par-1/item-1/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-7 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-7
where the person who received payment of a dividend of surplus on a bearer share or similar interest, or of a distribution of proceeds on the beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, 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;
machine translation, not official
**チ** 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
art-83/par-1/item-1/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-8 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-8
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;
machine translation, not official
**リ** その他参考となるべき事項
art-83/par-1/item-1/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-9 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-9
any other matters for reference.
machine translation, not official
**二** オープン型の証券投資信託（公社債投資信託を除く。以下この条において同じ。）の収益の分配 次に掲げる事項
art-83/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2
in the case of a distribution of proceeds of an Open-Ended Securities Investment Trust (excluding a Bond Investment Trust; the same applies hereinafter in this Article), the following matters:
machine translation, not official
**イ** その支払を受ける者の氏名又は名称、住所等及び個人番号又は法人番号
art-83/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-1
the name or title, address, etc. and individual number or corporate number of the person receiving the payment;
machine translation, not official
**ロ** その支払の確定した収益の分配の額及びその支払の確定した日（無記名のオープン型の証券投資信託の受益証券に係る収益の分配については、その支払をした金額及びその支払をした日）並びにその収益の分配のうち源泉徴収に係るものの金額及び法第九条第一項第十一号（オープン型の証券投資信託の特別分配金の非課税）に掲げる収益の分配がある場合には、その金額
art-83/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-2
the amount of the distribution of proceeds for which payment was finalized and the date on which payment was finalized (for a distribution of proceeds on the beneficiary certificate of a bearer Open-Ended Securities Investment Trust, the amount paid and the date of payment), the amount of that distribution of proceeds that is subject to Withholding, and, where there is a distribution of proceeds set forth in Article 9, paragraph (1), item (xi) (Exemption from Taxation of Special Distributions of Open-Ended Securities Investment Trusts) of the Act, that amount;
machine translation, not official
**ハ** ロの金額につき源泉徴収をされる所得税の額
art-83/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-3
the amount of income tax subject to Withholding on the amount referred to in (b);
machine translation, not official
**ニ** ロの収益の分配に係る令第三百条第九項又は第三百六条の二第七項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
art-83/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-4 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-4
where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) or Article 306-2, paragraph (7) of the Order in relation to the distribution of proceeds referred to in (b), that amount;
machine translation, not official
**ホ** 支払の取扱者が上場株式等の配当等でロの収益の分配に該当するものの交付をする場合において、当該収益の分配に係る租税特別措置法施行令第四条の六の二第十九項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
art-83/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-5 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-5
where the person in charge of handling payment delivers dividends and similar income on listed shares, etc. that fall under the distribution of proceeds referred to in (b), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) 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 distribution of proceeds, that amount;
machine translation, not official
**ヘ** 受益権の名称並びに受益権の口数及びロの金額の計算の基礎
art-83/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-6 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-6
the name of the beneficial interest, the number of units of the beneficial interest, and the basis for calculating the amount referred to in (b);
machine translation, not official
**ト** 無記名の受益証券に係る収益の分配の支払を受けた者が、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
art-83/par-1/item-2/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-7 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-7
where the person who received payment of a distribution of proceeds on a bearer beneficiary certificate 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.
machine translation, not official
**チ** 前号チに掲げる事項
art-83/par-1/item-2/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-8 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-8
the matters set forth in (h) of the preceding item;
machine translation, not official
**リ** その他参考となるべき事項
art-83/par-1/item-2/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-9 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-9
any other matters for reference.
machine translation, not official
**三** 法第二十五条第一項（配当等とみなす金額）の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるもの 次に掲げる事項
art-83/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3
in the case of an amount deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies pursuant to Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends and Similar Income) of the Act, the following matters:
machine translation, not official
**イ** 法第二十五条第一項に規定する交付を受ける者の氏名又は名称、住所等及び個人番号又は法人番号
art-83/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-1
the name or title, address, etc. and individual number or corporate number of the person receiving the delivery prescribed in Article 25, paragraph (1) of the Act;
machine translation, not official
**ロ** その交付をする金銭の額、金銭以外の資産の価額、これらの合計額及び当該合計額のうち法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる金額並びにその交付の確定した日（無記名株式等に係る剰余金の配当とみなされるものについては、その交付をした日）
art-83/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-2
the amount of money delivered, the value of assets other than money, the total amount of these, the portion of that total amount that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies pursuant to Article 25, paragraph (1) of the Act, and the date on which the delivery was finalized (for an amount deemed to be a dividend of surplus on a bearer share or similar interest, the date on which the delivery was made);
machine translation, not official
**ハ** ロの金額につき源泉徴収をされる所得税の額
art-83/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-3 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-3
the amount of income tax subject to Withholding on the amount referred to in (b);
machine translation, not official
**ニ** ロの金額に係る租税特別措置法施行令第四条の九第十四項、第四条の十第十項、第四条の十一第十項又は第五条第十項に規定する通知外国法人税相当額がある場合には、その金額
art-83/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-4 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-4
where there is an amount equivalent to notified Foreign Corporation tax prescribed in Article 4-9, paragraph (14), Article 4-10, paragraph (10), Article 4-11, paragraph (10) or Article 5, paragraph (10) of the Order for Enforcement of the Act on Special Measures Concerning Taxation in relation to the amount referred to in (b), that amount;
machine translation, not official
**ホ** 支払の取扱者が上場株式等の配当等でロの金額に該当するものの交付をする場合において、当該金額に係る租税特別措置法施行令第四条の六の二第二十九項に規定する通知外国法人税相当額があるときは、その金額
art-83/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-5 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-5
where the person in charge of handling payment delivers dividends and similar income on listed shares, etc. that fall under the amount referred to in (b), and there is an amount equivalent to notified Foreign Corporation tax prescribed in Article 4-6-2, paragraph (29) of the Order for Enforcement of the Act on Special Measures Concerning Taxation in relation to that amount, that amount;
machine translation, not official
**ヘ** その交付の基因となつた株式又は出資の種類別の数又は金額
art-83/par-1/item-3/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-6 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-6
the number or amount, by type, of the shares or contributions that were the basis of the delivery;
machine translation, not official
**ト** 無記名株式等について、法第二十五条第一項に規定する交付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
art-83/par-1/item-3/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-7 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-7
for a bearer share or similar interest, where the person who received the delivery prescribed in Article 25, paragraph (1) of the Act 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;
machine translation, not official
**チ** その交付を受ける者に係る第一号チに掲げる事項
art-83/par-1/item-3/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-8 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-8
the matters set forth in item (i), (h) pertaining to the person receiving that delivery;
machine translation, not official
**リ** その他参考となるべき事項
art-83/par-1/item-3/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-9 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-9
any other matters for reference.
machine translation, not official
**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剰余金の配当、利益の配当、剰余金の分配、金銭の分配、基金利息又は収益の分配に係る同項の調書は、提出することを要しない。
art-83/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2
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 dividend of surplus, dividend of profits, distribution of surplus, distribution of monies, interest on funds or distribution of proceeds that falls under the provisions of the relevant item.
machine translation, not official
**一** 法人の剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は基金利息で一回に支払うべき金額が一万五千円（その剰余金の配当、利益の配当、剰余金の分配、金銭の分配又は基金利息の計算の基礎となつた期間が一年以上である場合には、三万円）以下である場合
art-83/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-1
where, for a dividend of surplus, dividend of profits, distribution of surplus, distribution of monies or interest on funds of a corporation, the amount to be paid at one time is 15,000 yen (30,000 yen where the period that was the basis for calculating that dividend of surplus, dividend of profits, distribution of surplus, distribution of monies or interest on funds is one year or more) or less;
machine translation, not official
**二** 投資信託又は特定受益証券発行信託の終了による収益の分配で一回に支払うべき金額が五万円以下である場合
art-83/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-2
where, for a distribution of proceeds due to the termination of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the amount to be paid at one time is 50,000 yen or less;
machine translation, not official
**三** 法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものでその交付がされた金額（その交付が二回以上にわたつて行われた場合には、その累計額）が一万五千円以下である場合
art-83/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-3
where, for an amount deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies pursuant to Article 25, paragraph (1) of the Act, the amount delivered (where the delivery was made in two or more installments, the cumulative total) is 15,000 yen or less;
machine translation, not official
**四** 投資信託又は特定目的信託の収益の分配又は剰余金の配当につき法第十条第一項（障害者等の少額預金の利子所得等の非課税）の規定又は租税特別措置法第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）若しくは第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）の規定の適用がある場合
art-83/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-4
where, for a distribution of proceeds or dividend of surplus of an Investment Trust or specified-purpose trust, the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act, or Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings) or Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings) of the Act on Special Measures Concerning Taxation, apply;
machine translation, not official
**五** 配当等につき法第十一条第一項（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）、第百七十七条（完全子法人株式等に係る配当等の課税の特例）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）、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）、第九条の四の二第一項（上場証券投資信託等の償還金等に係る課税の特例）若しくは第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例）の規定の適用がある場合
art-83/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-5
where, for dividends and similar income, the provisions of 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), Article 177 (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries) 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 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions), Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.), Article 9-4-2, paragraph (1) (Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.) or Article 9-5, paragraph (1) (Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Financial Instruments Business Operators, etc. That Purchased Beneficial Interests in Publicly Offered Stock Securities Investment Trusts) of the Act on Special Measures Concerning Taxation, apply.
machine translation, not official
**第三項** 国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権若しくは株式に係る配当等（租税特別措置法第八条の三第三項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）又は第九条の二第二項（国外で発行された株式の配当所得の源泉徴収等の特例）の規定の適用を受ける同法第八条の三第二項に規定する国外投資信託等の配当等又は同法第九条の二第一項に規定する国外株式の配当等に限る。）又は同法第九条の三の二第一項に規定する上場株式等の配当等に係る前項第一号から第三号までの規定の適用については、同法第八条の三第三項、第九条の二第二項又は第九条の三の二第一項に規定する交付をする金額を前項第一号から第三号までに規定する支払うべき金額又は交付がされた金額とみなす。
art-83/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-3 · https://japanlaw.org/l/340M50000040011/art-83/par-3
With respect to the application of items (i) through (iii) of the preceding paragraph to dividends and similar income on a beneficial interest in an Investment Trust issued outside Japan (excluding a Bond Investment Trust and a Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates, or on shares (limited to dividends and similar income on foreign Investment Trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation, or dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of that Act, to which Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) or Article 9-2, paragraph (2) (Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan) of that Act applies), or to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act, the amount to be delivered as prescribed in Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act is deemed to be the amount to be paid or the amount delivered prescribed in items (i) through (iii) of the preceding paragraph.
machine translation, not official
**第四項** 個人又は法人に対し国内において令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する特定不動産投資信託の収益の分配の支払をする者は、第一項及び第二項に定めるところにより、当該特定不動産投資信託の収益の分配の支払に関する調書を、その支払の確定した日から一月以内に、第一項の税務署長に提出しなければならない。この場合において、同項の規定の適用については、同項第一号ロ及びト中「無記名の投資信託」とあるのは、「無記名の投資信託（第四項に規定する特定不動産投資信託を除く。）」とする。
art-83/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-4 · https://japanlaw.org/l/340M50000040011/art-83/par-4
A person who pays, in Japan, to an individual or corporation, a distribution of proceeds of a specified real estate Investment Trust prescribed in Article 336, paragraph (2), item (v) (Notice by Persons Receiving Interest, Dividends and Similar Income on Deposits and Savings, Shares, etc.) of the Order must, as provided in paragraphs (1) and (2), submit a report on the payment of the distribution of proceeds of that specified real estate Investment Trust to the district director referred to in paragraph (1) within one month from the date on which the payment was finalized. In this case, for the application of paragraph (1), the phrase "bearer Investment Trust" in item (i), (b) and (g) of that paragraph is deemed to be replaced with "bearer Investment Trust (excluding the specified real estate Investment Trust prescribed in paragraph (4))".
machine translation, not official
**第五項** 個人又は法人に対し国内において租税特別措置法第三条の二（利子所得等に係る支払調書の特例）に規定する特定株式投資信託の収益の分配の支払をする者は、第一項及び第二項に定めるところにより、当該特定株式投資信託の収益の分配の支払に関する調書を、その支払の確定した日から一月以内に、第一項の税務署長に提出しなければならない。この場合において、同項の規定の適用については、同項第二号ロ中「無記名のオープン型の証券投資信託」とあるのは「無記名のオープン型の証券投資信託（第五項に規定する特定株式投資信託を除く。）」と、同号ト中「無記名の受益証券」とあるのは「無記名の受益証券（第五項に規定する特定株式投資信託の受益証券を除く。）」とする。
art-83/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-5 · https://japanlaw.org/l/340M50000040011/art-83/par-5
A person who pays, in Japan, to an individual or corporation, a distribution of proceeds of a specified stock Investment Trust prescribed in Article 3-2 (Special Provisions on Payment Reports for Interest Income) of the Act on Special Measures Concerning Taxation must, as provided in paragraphs (1) and (2), submit a report on the payment of the distribution of proceeds of that specified stock Investment Trust to the district director referred to in paragraph (1) within one month from the date on which the payment was finalized. In this case, for the application of paragraph (1), the phrase "bearer Open-Ended Securities Investment Trust" in item (ii), (b) of that paragraph is deemed to be replaced with "bearer Open-Ended Securities Investment Trust (excluding the specified stock Investment Trust prescribed in paragraph (5))", and the phrase "bearer beneficiary certificate" in (g) of that item with "bearer beneficiary certificate (excluding the beneficiary certificate of the specified stock Investment Trust prescribed in paragraph (5))".
machine translation, not official
---
## Cites
- art-83/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-83/par-1: 法第百六十一条第一項第九号 → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-83/par-1: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83
- art-83/par-1: 法第二百二十五条第一項第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-2
- art-83/par-1: 第三項 → 所得税法施行規則 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-3 · https://japanlaw.org/l/340M50000040011/art-83/par-3
- art-83/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-83/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-83/par-1/item-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-83/par-1/item-1: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83
- art-83/par-1/item-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-83/par-1/item-1: この号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
- art-83/par-1/item-1/sub-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-83/par-1/item-1/sub-1: この項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-83/par-1/item-1/sub-2: この号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
- art-83/par-1/item-1/sub-2: 法第三十六条第三項 → 所得税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/income-tax-act/art-36/par-3 · https://japanlaw.org/l/340AC0000000033/art-36/par-3
- art-83/par-1/item-1/sub-2: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83
- art-83/par-1/item-1/sub-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-83/par-1/item-1/sub-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-83/par-1/item-1/sub-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-83/par-1/item-1/sub-5: この項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-83/par-1/item-1/sub-6: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-83/par-1/item-1/sub-6: この項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-83/par-1/item-1/sub-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-83/par-1/item-2: この条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83
- art-83/par-1/item-2/sub-2: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11
- art-83/par-1/item-2/sub-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-83/par-1/item-2/sub-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-83/par-1/item-2/sub-8: 前号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
- art-83/par-1/item-3: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-1: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-2: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-7: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-1/item-3/sub-8: 第一号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
- art-83/par-2: 前項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-83/par-2/item-3: 法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-83/par-2/item-4: 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-83/par-2/item-4: 租税特別措置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-83/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-83/par-2/item-5: 法第十一条第一項 → 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-83/par-2/item-5: 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-83/par-2/item-5: 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-83/par-2/item-5: 第百七十七条 → 所得税法 第百七十七条 (Article 177), art-177 — https://japanlaw.org/ja/income-tax-act/art-177 · https://japanlaw.org/l/340AC0000000033/art-177
- art-83/par-2/item-5: 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-83/par-2/item-5: 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-83/par-2/item-5: 租税特別措置法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-83/par-2/item-5: 租税特別措置法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-83/par-2/item-5: 租税特別措置法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-83/par-2/item-5: 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-83/par-2/item-5: 第九条の四の二第一項 → 租税特別措置法 第九条の四の二第一項 (Article 9-4-2, paragraph (1)), art-9-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1
- art-83/par-2/item-5: 第九条の五第一項 → 租税特別措置法 第九条の五第一項 (Article 9-5, paragraph (1)), art-9-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1
- art-83/par-3: 租税特別措置法第八条の三第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-83/par-3: 第九条の二第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-83/par-3: 同法第八条の三第二項 → 租税特別措置法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
- art-83/par-3: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
- art-83/par-3: 同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-83/par-3: 前項第一号から第三号まで → 所得税法施行規則 第八十三条第二項第一号 (Article 83, paragraph (2), item (i)), art-83/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-1
- art-83/par-3: 前項第一号から第三号まで → 所得税法施行規則 第八十三条第二項第二号 (Article 83, paragraph (2), item (ii)), art-83/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-2
- art-83/par-3: 前項第一号から第三号まで → 所得税法施行規則 第八十三条第二項第三号 (Article 83, paragraph (2), item (iii)), art-83/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-3
- art-83/par-4: 令第三百三十六条第二項第五号 → e-Gov law 340CO0000000096, 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — not held in this collection
- art-83/par-4: 第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-83/par-4: 第二項 → 所得税法施行規則 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2
- art-83/par-4: 同項第一号 → 所得税法施行規則 第八十三条第一項第一号 (Article 83, paragraph (1), item (i)), art-83/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
- art-83/par-4: 第四項 → 所得税法施行規則 第八十三条第四項 (Article 83, paragraph (4)), art-83/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-4 · https://japanlaw.org/l/340M50000040011/art-83/par-4
- art-83/par-5: 租税特別措置法第三条の二 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
- art-83/par-5: 第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-83/par-5: 第二項 → 所得税法施行規則 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2
- art-83/par-5: 同項第二号 → 所得税法施行規則 第八十三条第一項第二号 (Article 83, paragraph (1), item (ii)), art-83/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2
- art-83/par-5: 第五項 → 所得税法施行規則 第八十三条第五項 (Article 83, paragraph (5)), art-83/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-5 · https://japanlaw.org/l/340M50000040011/art-83/par-5
## Cited by
29 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 第八十三条第一項（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- 所得税法施行規則 第八十三条第一項第一号（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1
- 所得税法施行規則 第八十三条第一項第一号イ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-1
- 所得税法施行規則 第八十三条第一項第一号ロ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-2
- 所得税法施行規則 第八十三条第一項第一号ホ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-5 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-5
- 所得税法施行規則 第八十三条第一項第一号ヘ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-6 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-1/sub-6
- 所得税法施行規則 第八十三条第一項第二号（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2
- 所得税法施行規則 第八十三条第一項第二号チ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2/sub-8 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2/sub-8
- 所得税法施行規則 第八十三条第一項第三号チ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3/sub-8 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3/sub-8
- 所得税法施行規則 第八十三条第二項（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2
- 所得税法施行規則 第八十三条第三項（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-3 · https://japanlaw.org/l/340M50000040011/art-83/par-3
- 所得税法施行規則 第八十三条第四項（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-4 · https://japanlaw.org/l/340M50000040011/art-83/par-4
- 所得税法施行規則 第八十三条第五項（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-5 · https://japanlaw.org/l/340M50000040011/art-83/par-5
- 所得税法施行規則 第九十条の三第二項（交付金銭等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-3/par-2 · https://japanlaw.org/l/340M50000040011/art-90-3/par-2
- 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 第九十二条第一項（オープン型の証券投資信託の収益の分配等の通知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1
- 所得税法施行規則 第九十七条第四項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-4 · https://japanlaw.org/l/340M50000040011/art-97/par-4
- 所得税法施行規則 附則第五条第一項（支払調書に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/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 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4139-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-2
- 所得税法施行規則 附則第十一条第四項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4
- 所得税法施行規則 附則第三条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-16/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-16/art-3/par-2
- 所得税法施行規則 附則第四条第二項（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-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-2
- 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
---
## 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-20261027T143811-062, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-003, 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-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