# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十条の四 (Article 90-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4. 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: 第九十条の四 (Article 90-4)（信託受益権の譲渡の対価の支払調書） — address `art-90-4` - 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-90-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-90-4 - 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. --- ### 第九十条の四（信託受益権の譲渡の対価の支払調書） — Payment Reports on Consideration for Transferring a Beneficial Interest in a Trust caption: machine translation, not official art-90-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4 · https://japanlaw.org/l/340M50000040011/art-90-4 **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四（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権（以下この条において「信託受益権」という。）の譲渡の対価（法第二百二十四条の四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四各号に掲げる者は、法第二百二十五条第一項第十二号（支払調書及び支払通知書）の規定により、その対価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対価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-90-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1 A person set forth in the items of Article 224-4 of the Act who, in Japan, pays consideration for transferring a beneficial interest in a trust prescribed in Article 224-4 (Notice by Persons Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Act (hereinafter in this Article referred to as a "beneficial interest in a trust") (meaning the consideration prescribed in Article 224-4 of the Act; the same applies hereinafter in this Article) to a Resident or a Nonresident having a permanent establishment must, pursuant to Article 225, paragraph (1), item (xii) (Payment Reports and Notices of Payment) of the Act, submit a report stating the following matters, for each person receiving the payment of that consideration, to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the payment that handles the payment of that consideration. machine translation, not official **一** 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、第八十一条の三十二（信託受益権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） art-90-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-1 the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-32 (Place of Residence, etc. to Be Notified Where a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust Has No Domicile in Japan); hereinafter the same in this item) and individual number of the person receiving the payment (for a person who has no individual number, the name and domicile); machine translation, not official **二** その年中に支払の確定した信託受益権の譲渡の対価の額及びその確定した日 art-90-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-2 the amount of the consideration for transferring a beneficial interest in a trust the payment of which was finalized during the year, and the date on which it was finalized; machine translation, not official **三** 前号の信託受益権の内容 art-90-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-3 the particulars of the beneficial interest in a trust in the preceding item; machine translation, not official **四** 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-90-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-4 if the 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 **五** その他参考となるべき事項 art-90-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-5 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信託受益権の譲渡の対価の支払金額が百万円以下であるときは、その信託受益権の譲渡の対価に係る同項の調書は、提出することを要しない。 art-90-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-2 · https://japanlaw.org/l/340M50000040011/art-90-4/par-2 In the case referred to in the preceding paragraph, where the amount of payment of consideration for transferring a beneficial interest in a trust to the same person during the year is 1,000,000 yen or less, the report under that paragraph concerning that consideration for transferring a beneficial interest in a trust need not be submitted. machine translation, not official --- ## Cites - art-90-4/par-1: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4 - art-90-4/par-1: この条 → 所得税法施行規則 第九十条の四 (Article 90-4), art-90-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4 · https://japanlaw.org/l/340M50000040011/art-90-4 - art-90-4/par-1: 法第二百二十五条第一項第十二号 → 所得税法 第二百二十五条第一項第十二号 (Article 225, paragraph (1), item (xii)), art-225/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-12 - art-90-4/par-1/item-1: 第八十一条の三十二 → 所得税法施行規則 第八十一条の三十二 (Article 81-32), art-81-32 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-32 · https://japanlaw.org/l/340M50000040011/art-81-32 - art-90-4/par-1/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81 · https://japanlaw.org/l/340M50000040011/art-81 - art-90-4/par-1/item-1: この号 → 所得税法施行規則 第九十条の四第一項第一号 (Article 90-4, paragraph (1), item (i)), art-90-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-1 - art-90-4/par-1/item-3: 前号 → 所得税法施行規則 第九十条の四第一項第二号 (Article 90-4, paragraph (1), item (ii)), art-90-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-2 - art-90-4/par-1/item-4: 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-90-4/par-2: 前項 → 所得税法施行規則 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第九十条の四第一項（信託受益権の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1 - 所得税法施行規則 第九十条の四第一項第一号（信託受益権の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-1 - 所得税法施行規則 第九十条の四第一項第三号（信託受益権の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-3 - 所得税法施行規則 第九十条の四第二項（信託受益権の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-2 · https://japanlaw.org/l/340M50000040011/art-90-4/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 附則第七十一条第一項（信託受益権の譲渡の対価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-71/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-1 - 所得税法施行規則 附則第七十一条第二項（信託受益権の譲渡の対価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-71/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-2 --- ## 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-20261027T143811-069, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-003, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27