# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十条の二 (Article 90-2)

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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: 第九十条の二 (Article 90-2)（株式等の譲渡の対価等の支払調書） — address `art-90-2`
- 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-90-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-90-2
- 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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### 第九十条の二（株式等の譲渡の対価等の支払調書） — Payment Report on Consideration, etc. for the Transfer of Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-90-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2 · https://japanlaw.org/l/340M50000040011/art-90-2</sup>

  **第一項**  居住者又は恒久的施設を有する非居住者に対し、国内において法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等（以下この条において「株式等」という。）の譲渡の対価（法第二百二十四条の三第一項に規定する対価をいう。以下この条において同じ。）の支払をする法第二百二十四条の三第一項各号に掲げる者又は同条第四項に規定する償還金等（以下この条において「償還金等」という。）の交付をする者は、法第二百二十五条第一項第十号（株式等の譲渡の対価等の支払調書）の規定により、その対価の支払又は償還金等の交付を受ける者の各人別に、次の各号に掲げる支払又は交付の区分に応じ当該各号に定める事項を記載した調書を、その支払又は交付をする者の事務所、事業所その他これらに準ずるものでその対価の支払事務又は償還金等の交付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。
  <sup>art-90-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1</sup>
  A person set forth in the items of Article 224-3, paragraph (1) of the Act who pays, in Japan, to a Resident or a Nonresident having a permanent establishment, the consideration (meaning the consideration prescribed in that paragraph; the same applies hereinafter in this Article) for the transfer of shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the Act (hereinafter referred to as "shares, etc." in this Article), or a person who delivers redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Act (hereinafter referred to as "redemption money or a similar asset" in this Article), must, pursuant to Article 225, paragraph (1), item (x) (Payment Reports on Consideration, etc. for the Transfer of Shares, etc.) of the Act, for each person receiving the payment of that consideration or delivery of redemption money or a similar asset, according to the category of payment or delivery set forth in the following items, submit a report stating the matters specified in each of those items 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 or delivery that handles the payment affairs for that consideration or the delivery affairs for redemption money or a similar asset:
  <sup>machine translation, not official</sup>

    **一**  株式等の譲渡の対価の支払　次に掲げる事項
    <sup>art-90-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1</sup>
    in the case of payment of consideration for the transfer of shares, etc., the following matters:
    <sup>machine translation, not official</sup>

      **イ**  その支払を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の十八（株式等の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条（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（個人番号を有しない者にあつては、氏名及び住所）
      <sup>art-90-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-1</sup>
      the name, 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) as applied mutatis mutandis pursuant to Article 81-18 (Places of Residence, etc. to Be Notified When a Person Receiving the Price for a Transfer of Shares, etc. Does Not Have a Domicile in Japan); the same applies hereinafter in this item) and individual number of the person receiving the payment (for a person who has no individual number, the name and domicile);
      <sup>machine translation, not official</sup>

      **ロ**  その年中に支払の確定した株式等の譲渡の対価の額、その支払の確定した日及び譲渡があつた旨
      <sup>art-90-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-2</sup>
      the amount of consideration for the transfer of shares, etc. for which payment was finalized during the year, the date on which payment was finalized, and the fact that a transfer took place;
      <sup>machine translation, not official</sup>

      **ハ**  ロの株式等の銘柄別の数（社債的受益権及び公社債にあつては、額面金額）
      <sup>art-90-2/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-3</sup>
      the number of the shares, etc. in (b) by issue (in the case of bond-type beneficial interests and public and corporate bonds, the face value);
      <sup>machine translation, not official</sup>

      **ニ**  株式等の法第二百二十四条の三第二項各号に規定する区分
      <sup>art-90-2/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-4</sup>
      the category of the shares, etc. prescribed in the items of Article 224-3, paragraph (2) of the Act;
      <sup>machine translation, not official</sup>

      **ホ**  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-90-2/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-5 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-5</sup>
      if the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes (Tax Agent) is identified, the name or title of that tax agent, and the domicile or residence, or the location of the head office or principal office;
      <sup>machine translation, not official</sup>

      **ヘ**  その他参考となるべき事項
      <sup>art-90-2/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-6 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **二**  償還金等の交付　次に掲げる事項
    <sup>art-90-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2</sup>
    Delivery of redemption money or a similar asset: the following matters
    <sup>machine translation, not official</sup>

      **イ**  その交付を受ける者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の二十八（償還金等の受領者が国内に住所を有しない場合の告知すべき居所地等）において準用する第八十一条に規定する場所。以下この号及び次項第一号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
      <sup>art-90-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-1</sup>
      the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 as applied mutatis mutandis pursuant to Article 81-28 (Place of Residence, etc. to Be Notified Where a Person Receiving Redemption Money or a Similar Asset Has No Domicile in Japan); hereinafter the same in this item and in item (i) of the following paragraph) and individual number of the person receiving the delivery (for a person who has no individual number, the name and domicile);
      <sup>machine translation, not official</sup>

      **ロ**  その年中に交付の確定した償還金等の額、その交付の確定した日及び当該償還金等の交付の基因となつた事由
      <sup>art-90-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-2</sup>
      the amount of the redemption money or a similar asset the delivery of which was finalized during the year, the date on which the delivery was finalized, and the grounds that gave rise to the delivery of that redemption money or a similar asset;
      <sup>machine translation, not official</sup>

      **ハ**  ロの償還金等につき源泉徴収をされる所得税の額
      <sup>art-90-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-3</sup>
      the amount of income tax subject to Withholding on the redemption money or a similar asset in (b);
      <sup>machine translation, not official</sup>

      **ニ**  その交付の基因となつた公社債等（投資信託若しくは特定受益証券発行信託の受益権、社債的受益権、公社債又は法第二百二十四条の三第四項第四号に規定する分離利子公社債をいう。）の種類別及び名称又は銘柄別の数（社債的受益権及び公社債にあつては、額面金額）
      <sup>art-90-2/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-4</sup>
      the number, by type and by name or issue, of the public and corporate bonds or similar interests (meaning beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, bond-type beneficial interests, public and corporate bonds, or separated-interest public and corporate bonds prescribed in Article 224-3, paragraph (4), item (iv) of the Act) that gave rise to the delivery (in the case of bond-type beneficial interests and public and corporate bonds, the face value);
      <sup>machine translation, not official</sup>

      **ホ**  その交付を受ける者が国税通則法第百十七条第二項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-90-2/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-5 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-5</sup>
      if the tax agent notified by the person receiving the delivery pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name or title of that tax agent, and the domicile or residence, or the location of the head office or principal office;
      <sup>machine translation, not official</sup>

      **ヘ**  その他参考となるべき事項
      <sup>art-90-2/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-6 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

  **第二項**  法第二百二十五条第一項第十一号に規定する非居住者、内国法人又は外国法人に対し、国内において令第三百五十二条の二第二項各号（償還金等の支払調書の提出範囲）に掲げる公社債の償還金等（以下この項において「割引債の償還金等」という。）の交付をする者は、法第二百二十五条第一項第十一号の規定により、その割引債の償還金等の交付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、その交付をする者の事務所、事業所その他これらに準ずるものでその割引債の償還金等の交付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。
  <sup>art-90-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2</sup>
  A person who, in Japan, delivers redemption money or a similar asset of public and corporate bonds set forth in the items of Article 352-2, paragraph (2) of the Order (Scope of Submission of Payment Reports on Redemption Money or a Similar Asset) (hereinafter in this paragraph referred to as "redemption money or a similar asset of a discount bond") to a Nonresident, Domestic Corporation or Foreign Corporation prescribed in Article 225, paragraph (1), item (xi) of the Act must, pursuant to Article 225, paragraph (1), item (xi) of the Act, submit a report stating the following matters, for each person receiving the delivery of that redemption money or a similar asset of a discount bond, to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the delivery that handles the delivery of the redemption money or a similar asset of a discount bond.
  <sup>machine translation, not official</sup>

    **一**  その交付を受ける者の氏名又は名称、住所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-90-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-1</sup>
    the name or title, domicile, and individual number or corporate number of the person receiving the delivery (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**  その年中に交付の確定した割引債の償還金等の額、その交付の確定した日及び当該割引債の償還金等の交付の基因となつた事由
    <sup>art-90-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-2</sup>
    the amount of the redemption money or a similar asset of a discount bond the delivery of which was finalized during the year, the date on which the delivery was finalized, and the grounds that gave rise to the delivery of that redemption money or a similar asset of a discount bond;
    <sup>machine translation, not official</sup>

    **三**  前号の割引債の償還金等につき源泉徴収をされる所得税の額
    <sup>art-90-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-3</sup>
    the amount of income tax subject to Withholding on the redemption money or a similar asset of a discount bond in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  その交付の基因となつた割引債の償還金等の種類別及び銘柄別の額面金額
    <sup>art-90-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-4</sup>
    the face value, by type and by issue, of the redemption money or a similar asset of a discount bond that gave rise to the delivery;
    <sup>machine translation, not official</sup>

    **五**  その交付を受ける者が国税通則法第百十七条第二項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-90-2/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-5</sup>
    if the tax agent notified by the person receiving the delivery pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name or title of that tax agent, and the domicile or residence, or the location of the head office or principal office;
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-90-2/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第三項**  令第三百五十二条の二第二項第四号に規定する財務省令で定める金額は、次の各号に掲げる公社債の区分に応じ当該各号に定める金額とする。
  <sup>art-90-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3</sup>
  The amount specified by Ministry of Finance Order as prescribed in Article 352-2, paragraph (2), item (iv) of the Order is the amount specified in each of the following items for the category of public and corporate bond set forth in that item.
  <sup>machine translation, not official</sup>

    **一**  発行価額を競争に付して行われる入札の方法により発行された公社債（その募入の決定を受けた各申込みの応募価格（以下この号において「募入決定応募価格」という。）により発行されるものに限る。以下この号において「価額入札公社債」という。）又は当該価額入札公社債と同一の発行条件（その公社債の名称及び記号又は番号、利率、利子の支払期並びに償還期限をいう。次号において同じ。）で発行された公社債　国債の発行等に関する省令（昭和五十七年大蔵省令第三十号）第五条第八項第三号（入札発行）の規定に基づき計算した当該価額入札公社債の入札に係る募入決定応募価格を額面金額により加重平均して得られる価額その他これに準ずる方法により計算した価額で、その価額入札公社債を発行した者が公表しているもの
    <sup>art-90-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-1</sup>
    A public and corporate bond issued by a method of bidding in which the issue price is put to competition (limited to one issued at the accepted bid price of each application for which acceptance was decided (hereinafter in this item referred to as the "accepted bid price"); hereinafter in this item referred to as a "price-auctioned bond"), or a public and corporate bond issued on the same terms of issue (meaning the name and code or number, interest rate, interest payment dates and redemption deadline of the public and corporate bond; the same applies in the following item) as that price-auctioned bond: the price obtained by taking the weighted average, by face value, of the accepted bid prices relating to the bidding for that price-auctioned bond, calculated pursuant to Article 5, paragraph (8), item (iii) (Issuance by Bidding) of the Ministerial Order on Issuance of Government Bonds, etc. (Ministry of Finance Order No. 30 of 1982), or any other price calculated by a method equivalent thereto, which has been announced by the person who issued the price-auctioned bond;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる公社債以外の公社債（以下この号において「非価額入札公社債」という。）又は当該非価額入札公社債と同一の発行条件で発行された公社債　当該非価額入札公社債の発行価額
    <sup>art-90-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-2</sup>
    A public and corporate bond other than those set forth in the preceding item (hereinafter in this item referred to as a "bond not issued by price bidding"), or a public and corporate bond issued on the same terms of issue as that bond not issued by price bidding: the issue price of that bond not issued by price bidding.
    <sup>machine translation, not official</sup>

  **第四項**  令第三百五十二条の二第二項第四号に規定する財務省令で定める割合は、百分の九十とする。
  <sup>art-90-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-4 · https://japanlaw.org/l/340M50000040011/art-90-2/par-4</sup>
  The ratio specified by Ministry of Finance Order as prescribed in Article 352-2, paragraph (2), item (iv) of the Order is 90 percent.
  <sup>machine translation, not official</sup>

---

## Cites
- art-90-2/par-1: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-90-2/par-1: この条 → 所得税法施行規則 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2 · https://japanlaw.org/l/340M50000040011/art-90-2
- art-90-2/par-1: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-90-2/par-1: 同条第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-90-2/par-1: 法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-90-2/par-1/item-1/sub-1: 第八十一条の十八 → 所得税法施行規則 第八十一条の十八 (Article 81-18), art-81-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-18 · https://japanlaw.org/l/340M50000040011/art-81-18
- art-90-2/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-90-2/par-1/item-1/sub-1: この号 → 所得税法施行規則 第九十条の二第一項第一号 (Article 90-2, paragraph (1), item (i)), art-90-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1
- art-90-2/par-1/item-1/sub-4: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-90-2/par-1/item-1/sub-5: 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-90-2/par-1/item-2/sub-1: 第八十一条の二十八 → 所得税法施行規則 第八十一条の二十八 (Article 81-28), art-81-28 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-28 · https://japanlaw.org/l/340M50000040011/art-81-28
- art-90-2/par-1/item-2/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-90-2/par-1/item-2/sub-1: この号 → 所得税法施行規則 第九十条の二第一項第二号 (Article 90-2, paragraph (1), item (ii)), art-90-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2
- art-90-2/par-1/item-2/sub-1: 次項第一号 → 所得税法施行規則 第九十条の二第二項第一号 (Article 90-2, paragraph (2), item (i)), art-90-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-1
- art-90-2/par-1/item-2/sub-4: 法第二百二十四条の三第四項第四号 → 所得税法 第二百二十四条の三第四項第四号 (Article 224-3, paragraph (4), item (iv)), art-224-3/par-4/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-4
- art-90-2/par-1/item-2/sub-5: 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-90-2/par-2: 法第二百二十五条第一項第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11
- art-90-2/par-2: 令第三百五十二条の二第二項 → e-Gov law 340CO0000000096, 第三百五十二条の二第二項 (Article 352-2, paragraph (2)), art-352-2/par-2 — not held in this collection
- art-90-2/par-2: この項 → 所得税法施行規則 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2
- art-90-2/par-2/item-3: 前号 → 所得税法施行規則 第九十条の二第二項第二号 (Article 90-2, paragraph (2), item (ii)), art-90-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-2
- art-90-2/par-2/item-5: 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-90-2/par-3: 令第三百五十二条の二第二項第四号 → e-Gov law 340CO0000000096, 第三百五十二条の二第二項第四号 (Article 352-2, paragraph (2), item (iv)), art-352-2/par-2/item-4 — not held in this collection
- art-90-2/par-3/item-1: この号 → 所得税法施行規則 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-1
- art-90-2/par-3/item-1: 次号 → 所得税法施行規則 第九十条の二第三項第二号 (Article 90-2, paragraph (3), item (ii)), art-90-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-2
- art-90-2/par-3/item-2: 前号 → 所得税法施行規則 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-1
- art-90-2/par-3/item-2: この号 → 所得税法施行規則 第九十条の二第三項第二号 (Article 90-2, paragraph (3), item (ii)), art-90-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-2
- art-90-2/par-4: 令第三百五十二条の二第二項第四号 → e-Gov law 340CO0000000096, 第三百五十二条の二第二項第四号 (Article 352-2, paragraph (2), item (iv)), art-352-2/par-2/item-4 — not held in this collection

## Cited by

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

- 所得税法施行規則 第九十条の二第一項（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1
- 所得税法施行規則 第九十条の二第一項第一号イ（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1/sub-1
- 所得税法施行規則 第九十条の二第一項第二号イ（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2/sub-1
- 所得税法施行規則 第九十条の二第二項（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2
- 所得税法施行規則 第九十条の二第二項第三号（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-3
- 所得税法施行規則 第九十条の二第三項第一号（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-1
- 所得税法施行規則 第九十条の二第三項第二号（株式等の譲渡の対価等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-3/item-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 附則第七条第七項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-7
- 所得税法施行規則 附則第六十九条第一項（株式等の譲渡の対価等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-69/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-1
- 所得税法施行規則 附則第六十九条第二項（株式等の譲渡の対価等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-69/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-2
- 所得税法施行規則 附則第六十九条第三項（株式等の譲渡の対価等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-69/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3
- 所得税法施行規則 附則第二十一条第一項（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-21/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-20261027T143811-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-068, 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