# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十八条 (Article 88) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88. 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: 第八十八条 (Article 88)（保険等代理報酬の支払調書） — address `art-88` - 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-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-88 - 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. --- ### 第八十八条（保険等代理報酬の支払調書） — Payment Report on Insurance Agency Fees, etc. caption: machine translation, not official art-88 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88 · https://japanlaw.org/l/340M50000040011/art-88 **第一項** 生命保険契約（法第二百二十五条第一項第四号（支払調書）に規定する生命保険契約をいう。）、損害保険契約（同項第五号に規定する損害保険契約をいう。）その他これらに類する共済に係る契約の締結の代理をする居住者又は内国法人に対し国内においてその報酬の支払をする者は、同項第六号の規定により、その報酬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、その支払をする者の事務所、事業所その他これらに準ずるものでその報酬の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。 art-88/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1 · https://japanlaw.org/l/340M50000040011/art-88/par-1 A person who pays, in Japan, remuneration to a Resident or Domestic Corporation that acts as an agent for the conclusion of a life insurance policy (meaning a life insurance policy prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the Act), a casualty insurance policy (meaning a casualty insurance policy prescribed in item (v) of that paragraph), or another contract of mutual aid similar to these must, pursuant to Article 225, paragraph (1), item (vi) of the Act, submit a report stating the following matters, for each person receiving the payment of that remuneration, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that remuneration: machine translation, not official **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 art-88/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-88/par-1/item-1 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; machine translation, not official **二** その年中に支払の確定した報酬の金額 art-88/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-88/par-1/item-2 the amount of remuneration for which payment was finalized during the year; machine translation, not official **三** その報酬の金額の計算の基礎 art-88/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-88/par-1/item-3 the basis for calculating that amount of remuneration; machine translation, not official **四** その他参考となるべき事項 art-88/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-88/par-1/item-4 any other matters for reference. machine translation, not official **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報酬の支払金額が二十万円以下であるときは、その報酬に係る同項の調書は、提出することを要しない。 art-88/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-2 · https://japanlaw.org/l/340M50000040011/art-88/par-2 In the case referred to in the preceding paragraph, where the amount of the remuneration prescribed in that paragraph paid to the same person during the year is 200,000 yen or less, the report referred to in that paragraph need not be submitted for that remuneration. machine translation, not official --- ## Cites - art-88/par-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4 - art-88/par-1: 同項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-5 - art-88/par-1: 同項第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-6 - art-88/par-2: 前項 → 所得税法施行規則 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1 · https://japanlaw.org/l/340M50000040011/art-88/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十八条第二項（保険等代理報酬の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-2 · https://japanlaw.org/l/340M50000040011/art-88/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 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4 - 所得税法施行規則 附則第五条第一項（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-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/par-1 - 所得税法施行規則 附則第六十六条第一項（保険等代理報酬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-66/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-66/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-20261027T143811-066, 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