# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十二条の二 (Article 92-2)

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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: 第九十二条の二 (Article 92-2)（支払通知書に記載すべき事項の提供に係る電磁的方法） — address `art-92-2`
- 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-92-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-92-2
- 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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### 第九十二条の二（支払通知書に記載すべき事項の提供に係る電磁的方法） — Electronic or Magnetic Means for Providing Matters to Be Stated in a Notice of Payment
<sup>caption: machine translation, not official</sup>
<sup>art-92-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2 · https://japanlaw.org/l/340M50000040011/art-92-2</sup>

  **第一項**  法第二百二十五条第三項（支払調書及び支払通知書）に規定する財務省令で定める方法は、次に掲げる方法とする。
  <sup>art-92-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1</sup>
  The methods specified by Ministry of Finance Order prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act are the following methods:
  <sup>machine translation, not official</sup>

    **一**  電子情報処理組織を使用する方法のうち次に掲げるもの
    <sup>art-92-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1/item-1</sup>
    of the methods using an electronic data processing system, the following:
    <sup>machine translation, not official</sup>

      **イ**  送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。ロにおいて同じ。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この条、次条第一項第二号及び第九十五条の二第一項第二号（源泉徴収票に係る電磁的方法による提供の承諾）において同じ。）を自己の管理する電子計算機に備え置く者をいう。イにおいて同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じてその提供すべき事項に係る情報（以下この条、次条第一項第二号及び第九十五条の二第一項第二号において「記載情報」という。）を送信し、受信者等の使用に係る電子計算機に備えられた受信者ファイルに記録する方法
      <sup>art-92-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1/item-1/sub-1</sup>
      a method of transmitting the information on the matters to be provided (referred to as "information to be provided" in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii)) through a telecommunications line connecting a computer used by the sender, etc. (meaning a sender, or a person who, under a contract with the sender, keeps a file in a computer under the person's own management and makes it available for use by the recipient or the sender; the same applies in (b)) and a computer used by the recipient or similar person (meaning a recipient, or a person who, under a contract with the recipient, keeps a recipient file (meaning a file made available exclusively for use by that recipient; the same applies hereinafter in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii) (Consent to Provision by Electronic or Magnetic Means in Relation to Withholding Receipts)) in a computer under the person's own management; the same applies in (a)), and recording it in a recipient file kept in the computer used by the recipient or similar person;
      <sup>machine translation, not official</sup>

      **ロ**  送信者等の使用に係る電子計算機に備えられた受信者ファイルに記録された記載情報を電気通信回線を通じて提供を受ける者の閲覧に供する方法
      <sup>art-92-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1/item-1/sub-2</sup>
      a method of making the information to be provided that is recorded in a recipient file kept in a computer used by the sender, etc. available through a telecommunications line for viewing by the person to whom it is to be provided;
      <sup>machine translation, not official</sup>

    **二**  光ディスク、磁気ディスクその他これらに準ずる方法により一定の事項を確実に記録しておくことができる物をもつて調製する受信者ファイルに記載情報を記録したものを交付する方法
    <sup>art-92-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1/item-2</sup>
    a method of delivering a recipient file, prepared with an optical disk, magnetic disk or other object on which specified matters can be reliably recorded by a method equivalent to these, in which the information to be provided has been recorded.
    <sup>machine translation, not official</sup>

  **第二項**  前項各号に掲げる方法は、次に掲げる基準に適合するものでなければならない。
  <sup>art-92-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-2</sup>
  The methods set forth in the items of the preceding paragraph must conform to the following standards:
  <sup>machine translation, not official</sup>

    **一**  受信者ファイルに記録されている記載情報について、提供を受ける者が電子計算機の映像面への表示及び書面への出力ができるようにするための措置を講じていること。
    <sup>art-92-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-2/item-1</sup>
    Measures are taken to enable the person receiving the provision to display, on the screen of a computer, and to output in written form the information to be provided that is recorded in the recipient file.
    <sup>machine translation, not official</sup>

    **二**  前項第一号に掲げる方法（受信者の使用に係る電子計算機に備えられた受信者ファイルに記載情報を記録する方法を除く。）にあつては、提供を受ける者に対し、記載情報を受信者ファイルに記録する旨又は記録した旨を通知するものであること。ただし、提供を受ける者が当該記載情報を閲覧していたことを確認したときは、この限りでない。
    <sup>art-92-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-2/item-2</sup>
    In the case of the method set forth in item (i) of the preceding paragraph (excluding the method of recording the information to be provided in a recipient file kept on a computer used by the recipient), the person receiving the provision is notified that the information to be provided will be, or has been, recorded in the recipient file; provided, however, that this does not apply where it has been confirmed that the person receiving the provision has viewed that information to be provided.
    <sup>machine translation, not official</sup>

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## Cites
- art-92-2/par-1: 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-92-2/par-1/item-1/sub-1: この条 → 所得税法施行規則 第九十二条の二 (Article 92-2), art-92-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2 · https://japanlaw.org/l/340M50000040011/art-92-2
- art-92-2/par-1/item-1/sub-1: 次条第一項第二号 → 所得税法施行規則 第九十二条の三第一項第二号 (Article 92-3, paragraph (1), item (ii)), art-92-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-92-3/par-1/item-2
- art-92-2/par-1/item-1/sub-1: 第九十五条の二第一項第二号 → 所得税法施行規則 第九十五条の二第一項第二号 (Article 95-2, paragraph (1), item (ii)), art-95-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-95-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-95-2/par-1/item-2
- art-92-2/par-2: 前項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1
- art-92-2/par-2/item-2: 前項第一号 → 所得税法施行規則 第九十二条の二第一項第一号 (Article 92-2, paragraph (1), item (i)), art-92-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1/item-1

## Cited by

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

- 所得税法施行規則 第七十二条の四第八項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-8 · https://japanlaw.org/l/340M50000040011/art-72-4/par-8
- 所得税法施行規則 第七十二条の四第九項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-9 · https://japanlaw.org/l/340M50000040011/art-72-4/par-9
- 所得税法施行規則 第七十二条の六第八項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-6/par-8 · https://japanlaw.org/l/340M50000040011/art-72-6/par-8
- 所得税法施行規則 第七十二条の六第九項（集団投資信託の信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-6/par-9 · https://japanlaw.org/l/340M50000040011/art-72-6/par-9
- 所得税法施行規則 第九十二条の二第一項第一号イ（支払通知書に記載すべき事項の提供に係る電磁的方法） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-92-2/par-1/item-1/sub-1
- 所得税法施行規則 第九十二条の二第二項（支払通知書に記載すべき事項の提供に係る電磁的方法） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-2
- 所得税法施行規則 第九十二条の二第二項第二号（支払通知書に記載すべき事項の提供に係る電磁的方法） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-92-2/par-2/item-2
- 所得税法施行規則 第九十二条の三第一項第一号（支払通知書に係る電磁的方法による提供の承諾） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-92-3/par-1/item-1
- 所得税法施行規則 第九十五条の二第一項第一号（源泉徴収票に係る電磁的方法による提供の承諾） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-95-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-95-2/par-1/item-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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-071, 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