# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十五条 (Article 85)

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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: 第八十五条 (Article 85)（匿名組合契約等の利益の分配の支払調書） — address `art-85`
- 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-85
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-85
- 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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### 第八十五条（匿名組合契約等の利益の分配の支払調書） — Payment Report on Distribution of Proceeds Under Silent Partnership Agreements, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-85 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85 · https://japanlaw.org/l/340M50000040011/art-85</sup>

  **第一項**  国内において法第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）に規定する利益の分配（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十六号（国内源泉所得）に掲げるものに限る。）につき支払をする者は、法第二百二十五条第一項第三号又は第八号（匿名組合契約等の利益の分配の支払調書）の規定により、その利益の分配につき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、その利益の分配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。
  <sup>art-85/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1 · https://japanlaw.org/l/340M50000040011/art-85/par-1</sup>
  A person who pays, in Japan, a distribution of proceeds prescribed in Article 210 (Obligation to Withhold Taxes on Distribution of Proceeds Under Silent Partnership Agreements, etc.) 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 (xvi) (Domestic Source Income) of the Act) must, pursuant to Article 225, paragraph (1), item (iii) or (viii) (Payment Reports on Distribution of Proceeds Under Silent Partnership Agreements, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that distribution of proceeds, 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 that distribution of proceeds:
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
    <sup>art-85/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-1</sup>
    the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
    <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した利益の分配の金額
    <sup>art-85/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-2</sup>
    the amount of the distribution of proceeds for which payment was finalized during the year;
    <sup>machine translation, not official</sup>

    **三**  前号の利益の分配につき源泉徴収をされる所得税の額
    <sup>art-85/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-3</sup>
    the amount of income tax subject to Withholding on the distribution of proceeds referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  第二号の利益の分配の基因となつた出資の金額及び当該利益の分配の計算の基礎
    <sup>art-85/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-4</sup>
    the amount of the contribution that gave rise to the distribution of proceeds referred to in item (ii) and the basis for calculating that distribution of proceeds;
    <sup>machine translation, not official</sup>

    **五**  支払の確定した日
    <sup>art-85/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-5</sup>
    the date on which payment was finalized;
    <sup>machine translation, not official</sup>

    **六**  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-85/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-6</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>

    **七**  その他参考となるべき事項
    <sup>art-85/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-7</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、同一人に対するその年中の同項に規定する利益の分配の支払金額が五万円以下であるときは、その利益の分配に係る同項の調書は、提出することを要しない。
  <sup>art-85/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-2 · https://japanlaw.org/l/340M50000040011/art-85/par-2</sup>
  In the case referred to in the preceding paragraph, where the amount of the distribution of proceeds prescribed in that paragraph paid to the same person during the year is 50,000 yen or less, the report referred to in that paragraph need not be submitted for that distribution of proceeds.
  <sup>machine translation, not official</sup>

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## Cites
- art-85/par-1: 法第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210
- art-85/par-1: 法第百六十一条第一項第十六号 → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-85/par-1: 法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- art-85/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-85/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-85/par-1/item-3: 前号 → 所得税法施行規則 第八十五条第一項第二号 (Article 85, paragraph (1), item (ii)), art-85/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-2
- art-85/par-1/item-4: 第二号 → 所得税法施行規則 第八十五条第一項第二号 (Article 85, paragraph (1), item (ii)), art-85/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-2
- art-85/par-1/item-6: 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-85/par-2: 前項 → 所得税法施行規則 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1 · https://japanlaw.org/l/340M50000040011/art-85/par-1

## Cited by

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

- 所得税法施行規則 第八十四条の二第一項第一号（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-1
- 所得税法施行規則 第八十五条第一項第三号（匿名組合契約等の利益の分配の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-3
- 所得税法施行規則 第八十五条第一項第四号（匿名組合契約等の利益の分配の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-85/par-1/item-4
- 所得税法施行規則 第八十五条第二項（匿名組合契約等の利益の分配の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-2 · https://japanlaw.org/l/340M50000040011/art-85/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 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第六項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-6
- 所得税法施行規則 附則第六十三条第一項（匿名組合契約等の利益の分配の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-63/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-63/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-20261027T143811-064, 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