# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十二条 (Article 92) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92. 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: 第九十二条 (Article 92)（オープン型の証券投資信託の収益の分配等の通知書） — address `art-92` - 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-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-92 - 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. --- ### 第九十二条（オープン型の証券投資信託の収益の分配等の通知書） — Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trust caption: machine translation, not official art-92 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92 · https://japanlaw.org/l/340M50000040011/art-92 **第一項** 法第二百二十五条第二項各号（支払通知書）の規定に該当する者は、同項の規定により、同項各号に規定する支払を受ける者ごとに、その者に関する同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものの第八十三条第一項第二号（同条第四項の規定により読み替えて適用される場合を含む。以下この項において同じ。）及び第三号（配当等の支払調書）に掲げる区分に応じ同条第一項第二号又は第三号に定める事項を記載した通知書を、その支払を受ける者に交付しなければならない。この場合における同項第二号又は第三号の規定の適用については、これらの規定中「、住所等及び個人番号又は法人番号」とあるのは、「及び住所等」とする。 art-92/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 A person who falls under the items of Article 225, paragraph (2) (Notice of Payment) of the Act must, pursuant to that paragraph, deliver to each person receiving the payment prescribed in the items of that paragraph a written notice stating, for the distribution of proceeds prescribed in the items of that paragraph or what is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, concerning that person, the matters specified in Article 83, paragraph (1), item (ii) or (iii) (Payment Report on Dividends and Similar Income) in accordance with the categories set forth in item (ii) (including the case where it applies as replaced pursuant to paragraph (4) of that Article; the same applies hereinafter in this paragraph) and item (iii) of that paragraph. In this case, for the application of item (ii) or (iii) of that paragraph, the phrase ", domicile, etc. and individual number or corporate number" in those provisions is deemed to be replaced with "and domicile, etc.". machine translation, not official **第二項** 前項の場合において、法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配につき租税特別措置法第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）又は同法第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）の規定の適用がある場合には、当該オープン型の証券投資信託の収益の分配に係る前項の通知書は、交付することを要しない。 art-92/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-2 · https://japanlaw.org/l/340M50000040011/art-92/par-2 In the case referred to in the preceding paragraph, where Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings) or Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings) of the Act on Special Measures Concerning Taxation applies to a distribution of proceeds of an Open-Ended Securities Investment Trust prescribed in Article 225, paragraph (2), item (i) of the Act, the written notice referred to in the preceding paragraph pertaining to that distribution of proceeds of an Open-Ended Securities Investment Trust is not required to be delivered. machine translation, not official **第三項** 第一項の規定は、法第二百二十五条第三項ただし書の規定により同項に規定する支払を受ける者に交付する同項の通知書について準用する。 art-92/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-3 · https://japanlaw.org/l/340M50000040011/art-92/par-3 The provisions of paragraph (1) apply mutatis mutandis to the written notice under Article 225, paragraph (3) of the Act that is delivered, pursuant to the proviso to that paragraph, to the person receiving the payment prescribed in that paragraph. machine translation, not official **第四項** 第一項に規定する通知書の書式は、別表第五（六）及び別表第五（七）による。 art-92/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-4 · https://japanlaw.org/l/340M50000040011/art-92/par-4 The form of the written notice prescribed in paragraph (1) is as per Appended Table V (6) and Appended Table V (7). machine translation, not official --- ## Cites - art-92/par-1: 法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2 - art-92/par-1: 第八十三条第一項第二号 → 所得税法施行規則 第八十三条第一項第二号 (Article 83, paragraph (1), item (ii)), art-83/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-2 - art-92/par-1: 同条第四項 → 所得税法施行規則 第八十三条第四項 (Article 83, paragraph (4)), art-83/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-4 · https://japanlaw.org/l/340M50000040011/art-83/par-4 - art-92/par-1: この項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 - art-92/par-1: 第三号 → 所得税法施行規則 第八十三条第一項第三号 (Article 83, paragraph (1), item (iii)), art-83/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-83/par-1/item-3 - art-92/par-2: 前項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 - art-92/par-2: 法第二百二十五条第二項第一号 → 所得税法 第二百二十五条第二項第一号 (Article 225, paragraph (2), item (i)), art-225/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-1 - art-92/par-2: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1 - art-92/par-2: 同法第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-1 - art-92/par-3: 第一項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 - art-92/par-3: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3 - art-92/par-4: 第一項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第九十二条第一項（オープン型の証券投資信託の収益の分配等の通知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 - 所得税法施行規則 第九十二条第二項（オープン型の証券投資信託の収益の分配等の通知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-2 · https://japanlaw.org/l/340M50000040011/art-92/par-2 - 所得税法施行規則 第九十二条第三項（オープン型の証券投資信託の収益の分配等の通知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-3 · https://japanlaw.org/l/340M50000040011/art-92/par-3 - 所得税法施行規則 第九十二条第四項（オープン型の証券投資信託の収益の分配等の通知書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-4 · https://japanlaw.org/l/340M50000040011/art-92/par-4 - 所得税法施行規則 附則第五条第一項（支払調書に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/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-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2 - 所得税法施行規則 附則第三条第一項（支払通知書の交付に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4159-27/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3/par-1 - 所得税法施行規則 附則第六条第一項（オープン型の証券投資信託の収益の分配等の通知書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-6/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-20261027T143811-070, 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 - 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