# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十条の五 (Article 90-5)

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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: 第九十条の五 (Article 90-5)（先物取引に関する支払調書） — address `art-90-5`
- 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-90-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-90-5
- 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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### 第九十条の五（先物取引に関する支払調書） — Payment Reports on Futures Transactions
<sup>caption: machine translation, not official</sup>
<sup>art-90-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5</sup>

  **第一項**  居住者又は恒久的施設を有する非居住者が国内において行つた法第二百二十四条の五第二項（先物取引の差金等決済をする者の告知）に規定する差金等決済（以下この条において「差金等決済」という。）に係る同項に規定する先物取引（以下この条において「先物取引」という。）の法第二百二十四条の五第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「商品先物取引業者等」という。）は、法第二百二十五条第一項第十三号（支払調書及び支払通知書）の規定により、その先物取引の差金等決済をする者の各人別に、次の各号に掲げる先物取引の区分に応じ当該各号に定める事項を記載した調書を、当該商品先物取引業者等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-90-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1</sup>
  A person specified in the items of Article 224-5, paragraph (1) of the Act in accordance with the category of cases set forth in those items (hereinafter in this Article referred to as a "futures commission merchant or similar party"), in respect of a futures transaction prescribed in Article 224-5, paragraph (2) (Notice by a Person Settling a Futures Contract) of the Act (hereinafter in this Article referred to as a "futures transaction") relating to cash settlement, etc. prescribed in that paragraph (hereinafter in this Article referred to as "cash settlement, etc.") conducted in Japan by a Resident or a Nonresident having a permanent establishment, must, pursuant to Article 225, paragraph (1), item (xiii) (Payment Reports and Notices of Payment) of the Act, submit, for each person who performs the cash settlement, etc. of that futures transaction, a report stating the matters specified in each of the following items in accordance with the category of futures transaction set forth in that item, to the district director having jurisdiction over the location of that futures commission merchant or similar party.
  <sup>machine translation, not official</sup>

    **一**  商品先物取引等（法第二百二十四条の五第一項第一号に規定する商品先物取引若しくは外国商品市場取引又は同項第三号に規定する店頭商品デリバティブ取引をいう。以下この号において同じ。）　次に掲げる事項
    <sup>art-90-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1</sup>
    Commodity futures transactions, etc. (meaning commodity futures transactions or foreign commodity market transactions prescribed in Article 224-5, paragraph (1), item (i) of the Act, or over-the-counter commodity derivatives transactions prescribed in item (iii) of that paragraph; hereinafter the same in this item): the following matters
    <sup>machine translation, not official</sup>

      **イ**  その商品先物取引等の差金等決済をした者の氏名、住所（国内に住所を有しない者にあつては、第八十一条の三十六第一項（先物取引の差金等決済をする者の告知）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。以下この条において同じ。）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。以下この条において同じ。）
      <sup>art-90-5/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-1</sup>
      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 81-36, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract); hereinafter the same in this Article) and individual number of the person who performed the cash settlement, etc. of those commodity futures transactions, etc. (for a person who has no individual number, the name and domicile; hereinafter the same in this Article);
      <sup>machine translation, not official</sup>

      **ロ**  その年中に差金等決済により成立した商品先物取引等の種類、数量及び対価の額又は商品先物取引法（昭和二十五年法律第二百三十九号）第二百二十条第一項（取引の成立の通知）の約定価格等
      <sup>art-90-5/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-2</sup>
      the type, quantity and amount of consideration of the commodity futures transactions, etc. concluded through cash settlement, etc. during the year, or the contract price, etc. under Article 220, paragraph (1) (Notice of Conclusion of Transaction) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950);
      <sup>machine translation, not official</sup>

      **ハ**  その商品先物取引等の差金等決済の方法及びその差金等決済をした日
      <sup>art-90-5/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-3</sup>
      the method of the cash settlement, etc. of those commodity futures transactions, etc. and the date of that cash settlement, etc.;
      <sup>machine translation, not official</sup>

      **ニ**  その年中に商品先物取引等の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等（商品先物取引法施行規則（平成十七年農林水産省・経済産業省令第三号）第百条の五（顧客が支払うべき対価に関する事項）に規定する手数料等をいう。）の額の合計額
      <sup>art-90-5/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-4</sup>
      the total amount of the amount of profit or loss finalized by performing cash settlement, etc. of commodity futures transactions, etc. during the year and the amount of the fees, etc. for the transactions relating to that cash settlement, etc. (meaning the fees, etc. prescribed in Article 100-5 (Matters Concerning Consideration to Be Paid by the Customer) of the Regulation for Enforcement of the Commodity Derivatives Transaction Act (Order of the Ministry of Agriculture, Forestry and Fisheries and the Ministry of Economy, Trade and Industry No. 3 of 2005));
      <sup>machine translation, not official</sup>

      **ホ**  その商品先物取引等の差金等決済をした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-90-5/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-5 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-5</sup>
      if the tax agent notified by the person who performed the cash settlement, etc. of those commodity futures transactions, etc. 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>

      **ヘ**  その他参考となるべき事項
      <sup>art-90-5/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-6 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **二**  市場デリバティブ取引等（法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）若しくは外国市場デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）又は同項第六号に規定する店頭デリバティブ取引（次号に規定する暗号資産デリバティブ取引を除く。）をいう。以下この号において同じ。）　次に掲げる事項
    <sup>art-90-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2</sup>
    Market derivatives transactions, etc. (meaning market derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) or foreign market derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) prescribed in Article 224-5, paragraph (1), item (iv) of the Act, or over-the-counter derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) prescribed in item (vi) of that paragraph; hereinafter the same in this item): the following matters
    <sup>machine translation, not official</sup>

      **イ**  その市場デリバティブ取引等の差金等決済をした者の氏名、住所及び個人番号
      <sup>art-90-5/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-1</sup>
      the name, domicile and individual number of the person who performed the cash settlement, etc. of those market derivatives transactions, etc.;
      <sup>machine translation, not official</sup>

      **ロ**  その年中に差金等決済により成立した市場デリバティブ取引等の種類、数量及び対価の額又は約定数値（金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）第百条第一項第五号（有価証券の売買その他の取引又はデリバティブ取引等に係る契約締結時等交付書面の共通記載事項）に掲げる対価の額又は約定数値をいう。第四号ロにおいて同じ。）
      <sup>art-90-5/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-2</sup>
      the type, quantity and amount of consideration or contract figure of the market derivatives transactions, etc. concluded through cash settlement, etc. during the year (meaning the amount of consideration or contract figure set forth in Article 100, paragraph (1), item (v) (Common Matters to Be Stated in Documents to Be Delivered at the Time of Concluding a Contract, etc. Relating to the Sale and Purchase of Securities and Other Transactions or Derivatives Transactions, etc.) of the Cabinet Office Order on Financial Instruments Business, etc. (Cabinet Office Order No. 52 of 2007); the same applies in item (iv), (b));
      <sup>machine translation, not official</sup>

      **ハ**  その市場デリバティブ取引等の差金等決済の方法及びその差金等決済をした日
      <sup>art-90-5/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-3</sup>
      the method of the cash settlement, etc. of those market derivatives transactions, etc. and the date of that cash settlement, etc.;
      <sup>machine translation, not official</sup>

      **ニ**  その年中に市場デリバティブ取引等の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等（金融商品取引業等に関する内閣府令第七十四条第一項（顧客が支払うべき対価に関する事項）に規定する手数料等をいう。次号ニ及び第四号ニにおいて同じ。）の額の合計額
      <sup>art-90-5/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-4</sup>
      the total amount of the amount of profit or loss finalized by performing cash settlement, etc. of market derivatives transactions, etc. during the year and the amount of the fees, etc. for the transactions relating to that cash settlement, etc. (meaning the fees, etc. prescribed in Article 74, paragraph (1) (Matters Concerning Consideration to Be Paid by the Customer) of the Cabinet Office Order on Financial Instruments Business, etc.; the same applies in (d) of the following item and in item (iv), (d));
      <sup>machine translation, not official</sup>

      **ホ**  その市場デリバティブ取引等の差金等決済をした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、その氏名及び住所又は居所
      <sup>art-90-5/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-5 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-5</sup>
      if the tax agent notified by the person who performed the cash settlement, etc. of those market derivatives transactions, etc. pursuant to Article 117, paragraph (2) 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>

      **ヘ**  その他参考となるべき事項
      <sup>art-90-5/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-6 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **三**  暗号資産デリバティブ取引（法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引のうち金融商品取引法第二条第二十四項第三号の二（定義）に掲げる暗号等資産若しくは同法第二十九条の二第一項第九号（登録の申請）に規定する金融指標に係るもの若しくは外国市場デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るもの又は法第二百二十四条の五第一項第六号に規定する店頭デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るものをいう。以下この号において同じ。）　次に掲げる事項
    <sup>art-90-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3</sup>
    Crypto-asset derivative transactions (meaning, among the market derivatives transactions prescribed in Article 224-5, paragraph (1), item (iv) of the Act, those relating to the crypto-assets, etc. set forth in Article 2, paragraph (24), item (iii)-2 (Definitions) of the Financial Instruments and Exchange Act or the financial indicators prescribed in Article 29-2, paragraph (1), item (ix) (Application for Registration) of that Act, or, among foreign market derivatives transactions, those relating to those crypto-assets, etc. or those financial indicators, or, among the over-the-counter derivatives transactions prescribed in Article 224-5, paragraph (1), item (vi) of the Act, those relating to those crypto-assets, etc. or those financial indicators; hereinafter the same in this item): the following matters
    <sup>machine translation, not official</sup>

      **イ**  その暗号資産デリバティブ取引の差金等決済をした者の氏名、住所及び個人番号
      <sup>art-90-5/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3/sub-1</sup>
      the name, domicile and individual number of the person who performed the cash settlement, etc. of those crypto-asset derivative transactions;
      <sup>machine translation, not official</sup>

      **ロ**  その年中に差金等決済により成立した暗号資産デリバティブ取引の種類
      <sup>art-90-5/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3/sub-2</sup>
      the types of the crypto-asset derivative transactions concluded through cash settlement, etc. during the year;
      <sup>machine translation, not official</sup>

      **ハ**  その年中に暗号資産デリバティブ取引の差金等決済を行つたことにより確定した利益の額の合計額から損失の額の合計額を控除した金額
      <sup>art-90-5/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3/sub-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3/sub-3</sup>
      the amount obtained by deducting the total amount of losses from the total amount of profits finalized by performing cash settlement, etc. of crypto-asset derivative transactions during the year;
      <sup>machine translation, not official</sup>

      **ニ**  その年中に行つた暗号資産デリバティブ取引の差金等決済に係る取引の手数料等の額の合計額
      <sup>art-90-5/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3/sub-4</sup>
      the total amount of the fees, etc. for the transactions relating to cash settlement, etc. of crypto-asset derivative transactions conducted during the year;
      <sup>machine translation, not official</sup>

      **ホ**  その暗号資産デリバティブ取引の差金等決済をした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、その氏名及び住所又は居所
      <sup>art-90-5/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3/sub-5 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3/sub-5</sup>
      in the case where the tax agent notified pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes by the person who made the cash settlement, etc. of that crypto-asset derivative transaction is identifiable, the name and domicile or place of residence of that tax agent;
      <sup>machine translation, not official</sup>

      **ヘ**  その他参考となるべき事項
      <sup>art-90-5/par-1/item-3/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3/sub-6 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3/sub-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **四**  法第二百二十四条の五第一項第七号に規定する有価証券（以下この号において「有価証券」という。）の取得　次に掲げる事項
    <sup>art-90-5/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4</sup>
    in the case of the acquisition of Securities prescribed in Article 224-5, paragraph (1), item (vii) of the Act (referred to as "Securities" in this item): the following matters:
    <sup>machine translation, not official</sup>

      **イ**  その有価証券の差金等決済をした者の氏名、住所及び個人番号
      <sup>art-90-5/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4/sub-1</sup>
      the name, domicile and individual number of the person who made the cash settlement, etc. of those Securities;
      <sup>machine translation, not official</sup>

      **ロ**  その年中に差金等決済をした有価証券の銘柄、数量及び対価の額又は約定数値
      <sup>art-90-5/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4/sub-2</sup>
      the issue, quantity, and amount of consideration or contract figure of the Securities for which cash settlement, etc. was made during the year;
      <sup>machine translation, not official</sup>

      **ハ**  その有価証券の差金等決済の方法及びその差金等決済をした日
      <sup>art-90-5/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4/sub-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4/sub-3</sup>
      the method of cash settlement, etc. of those Securities and the date on which that cash settlement, etc. was made;
      <sup>machine translation, not official</sup>

      **ニ**  その年中に有価証券の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等の額の合計額
      <sup>art-90-5/par-1/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4/sub-4</sup>
      the total amount of the amount of profit or loss finalized by making cash settlement, etc. of Securities during the year and the amount of fees, etc. for the transactions pertaining to that cash settlement, etc.;
      <sup>machine translation, not official</sup>

      **ホ**  その有価証券の差金等決済をした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、その氏名及び住所又は居所
      <sup>art-90-5/par-1/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4/sub-5 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4/sub-5</sup>
      in the case where the tax agent notified pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes by the person who made the cash settlement, etc. of those Securities is identifiable, the name and domicile or place of residence of that tax agent;
      <sup>machine translation, not official</sup>

      **ヘ**  その他参考となるべき事項
      <sup>art-90-5/par-1/item-4/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4/sub-6 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4/sub-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

---

## Cites
- art-90-5/par-1: 法第二百二十四条の五第二項 → 所得税法 第二百二十四条の五第二項 (Article 224-5, paragraph (2)), art-224-5/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-2
- art-90-5/par-1: この条 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5
- art-90-5/par-1: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1
- art-90-5/par-1: 法第二百二十五条第一項第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13
- art-90-5/par-1/item-1: 法第二百二十四条の五第一項第一号 → 所得税法 第二百二十四条の五第一項第一号 (Article 224-5, paragraph (1), item (i)), art-224-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-1
- art-90-5/par-1/item-1: 同項第三号 → 所得税法 第二百二十四条の五第一項第三号 (Article 224-5, paragraph (1), item (iii)), art-224-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-3
- art-90-5/par-1/item-1: この号 → 所得税法施行規則 第九十条の五第一項第一号 (Article 90-5, paragraph (1), item (i)), art-90-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1
- art-90-5/par-1/item-1/sub-1: 第八十一条の三十六第一項 → 所得税法施行規則 第八十一条の三十六第一項 (Article 81-36, paragraph (1)), art-81-36/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-1 · https://japanlaw.org/l/340M50000040011/art-81-36/par-1
- art-90-5/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-90-5/par-1/item-1/sub-1: この条 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5
- art-90-5/par-1/item-1/sub-2: 商品先物取引法（昭和二十五年法律第二百三十九号）第二百二十条第一項 → e-Gov law 325AC0000000239, 第二百二十条第一項 (Article 220, paragraph (1)), art-220/par-1 — not held in this collection
- art-90-5/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-90-5/par-1/item-2: 法第二百二十四条の五第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-4
- art-90-5/par-1/item-2: 次号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3
- art-90-5/par-1/item-2: 同項第六号 → 所得税法 第二百二十四条の五第一項第六号 (Article 224-5, paragraph (1), item (vi)), art-224-5/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-6
- art-90-5/par-1/item-2: この号 → 所得税法施行規則 第九十条の五第一項第二号 (Article 90-5, paragraph (1), item (ii)), art-90-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2
- art-90-5/par-1/item-2/sub-2: 第四号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4
- art-90-5/par-1/item-2/sub-4: 次号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3
- art-90-5/par-1/item-2/sub-4: 第四号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4
- art-90-5/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-90-5/par-1/item-3: 法第二百二十四条の五第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-4
- art-90-5/par-1/item-3: 金融商品取引法第二条第二十四項第三号の二 → 金融商品取引法 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-24/item-3-2 · https://japanlaw.org/l/323AC0000000025/art-2/par-24/item-3-2
- art-90-5/par-1/item-3: 同法第二十九条の二第一項第九号 → 金融商品取引法 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-29-2/par-1/item-9 · https://japanlaw.org/l/323AC0000000025/art-29-2/par-1/item-9
- art-90-5/par-1/item-3: 法第二百二十四条の五第一項第六号 → 所得税法 第二百二十四条の五第一項第六号 (Article 224-5, paragraph (1), item (vi)), art-224-5/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-6
- art-90-5/par-1/item-3: この号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3
- art-90-5/par-1/item-3/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-90-5/par-1/item-4: 法第二百二十四条の五第一項第七号 → 所得税法 第二百二十四条の五第一項第七号 (Article 224-5, paragraph (1), item (vii)), art-224-5/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-224-5/par-1/item-7
- art-90-5/par-1/item-4: この号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4
- art-90-5/par-1/item-4/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

## Cited by

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

- 所得税法施行規則 第九十条の五第一項（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1
- 所得税法施行規則 第九十条の五第一項第一号（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1
- 所得税法施行規則 第九十条の五第一項第一号イ（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1/sub-1
- 所得税法施行規則 第九十条の五第一項第二号（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2
- 所得税法施行規則 第九十条の五第一項第二号ロ（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-2
- 所得税法施行規則 第九十条の五第一項第二号ニ（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2/sub-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2/sub-4
- 所得税法施行規則 第九十条の五第一項第三号（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3
- 所得税法施行規則 第九十条の五第一項第四号（先物取引に関する支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4
- 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 附則第七十二条第一項（先物取引に関する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-72/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-1
- 所得税法施行規則 附則第七十二条第二項（先物取引に関する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-72/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-2
- 所得税法施行規則 附則第二十七条第一項（先物取引に関する支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27/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-20261027T143811-069, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-070, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-070, translated 2026-10-27
- 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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