# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十二条の三 (Article 92-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3. 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: 第九十二条の三 (Article 92-3)（支払通知書に係る電磁的方法による提供の承諾） — address `art-92-3` - 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-92-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-92-3 - 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. --- ### 第九十二条の三（支払通知書に係る電磁的方法による提供の承諾） — Consent to Provision of Notices of Payment by Electronic or Magnetic Means caption: machine translation, not official art-92-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3 · https://japanlaw.org/l/340M50000040011/art-92-3 **第一項** 令第三百五十二条の四第一項（支払通知書に記載すべき事項の電磁的方法による提供の承諾等）に規定する支払をする者は、同項の規定により、あらかじめ、同項に規定する支払を受ける者に対し、次に掲げる事項を示し、同項に規定する書面又は電磁的方法による承諾を得なければならない。 art-92-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-1 · https://japanlaw.org/l/340M50000040011/art-92-3/par-1 A person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Notices of Payment, etc.) must, pursuant to that paragraph, in advance, show the following matters to the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph. machine translation, not official **一** 前条第一項各号に掲げる方法のうち当該支払をする者が使用するもの art-92-3/par-1/item-1 · 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 among the methods set forth in the items of paragraph (1) of the preceding Article, the one used by the person making that payment; machine translation, not official **二** 記載情報の受信者ファイルへの記録の方式 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 the method of recording the information to be provided in the recipient file. machine translation, not official **第二項** 令第三百五十二条の四第一項に規定する支払をする者が、同項に規定する支払を受ける者から前項の規定による承諾を得ようとする場合において、当該支払をする者が定める期限までに当該承諾をしない旨の回答がないときは当該承諾があつたものとみなす旨の通知をし、当該期限までに当該支払を受ける者から当該回答がなかつたときは、当該承諾を得たものとみなす。 art-92-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-2 · https://japanlaw.org/l/340M50000040011/art-92-3/par-2 Where a person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained. machine translation, not official --- ## Cites - art-92-3/par-1: 令第三百五十二条の四第一項 → e-Gov law 340CO0000000096, 第三百五十二条の四第一項 (Article 352-4, paragraph (1)), art-352-4/par-1 — not held in this collection - art-92-3/par-1/item-1: 前条第一項 → 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-92-3/par-2: 令第三百五十二条の四第一項 → e-Gov law 340CO0000000096, 第三百五十二条の四第一項 (Article 352-4, paragraph (1)), art-352-4/par-1 — not held in this collection - art-92-3/par-2: 前項 → 所得税法施行規則 第九十二条の三第一項 (Article 92-3, paragraph (1)), art-92-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-1 · https://japanlaw.org/l/340M50000040011/art-92-3/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十二条の四第十項（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-10 · https://japanlaw.org/l/340M50000040011/art-72-4/par-10 - 所得税法施行規則 第七十二条の六第十項（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-10 · https://japanlaw.org/l/340M50000040011/art-72-6/par-10 - 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 第九十二条の三第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-92-3/par-2 - 所得税法施行規則 附則第四条第一項（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4/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-20261027T143811-071, 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