# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十七条 (Article 97)

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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: 第九十七条 (Article 97)（名義人受領の配当所得等の調書） — address `art-97`
- 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-97
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-97
- 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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### 第九十七条（名義人受領の配当所得等の調書） — Report on Dividend Income, etc. Received by the Person of Record
<sup>caption: machine translation, not official</sup>
<sup>art-97 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97 · https://japanlaw.org/l/340M50000040011/art-97</sup>

  **第一項**  業務に関連して他人のために法第二十三条第一項（利子所得）に規定する利子等（以下この条において「利子等」という。）又は法第二十四条第一項（配当所得）に規定する配当等（以下この条において「配当等」という。）の支払を受ける者は、法第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により、その者がその名義人として利子等又は配当等（法第二百二十五条第一項（支払調書）に規定する調書又は法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）に規定する計算書を提出するものを除く。）の支払を受ける当該他人について、各人別に、次に掲げる事項を記載した調書を、その支払を受ける者の事務所、事業所その他これらに準ずるもので当該他人のためにその名義人として利子等又は配当等の支払を受ける契約に関する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。
  <sup>art-97/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1</sup>
  A person who, in connection with business, receives payment, for another person, of interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (referred to as "interest and similar income" in this Article) or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (referred to as "dividends and similar income" in this Article) must, pursuant to Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the Act, submit a report stating the following matters, for each of those other persons for whom the person receives payment of interest and similar income or dividends and similar income (excluding those for which the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act or the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act is submitted) as the person of record, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person receiving the payment that handles affairs relating to contracts under which interest and similar income or dividends and similar income are received for that other person as the person of record:
  <sup>machine translation, not official</sup>

    **一**  その者が名義人として利子等又は配当等の支払を受ける当該他人の氏名又は名称、住所（国内に住所を有しない者にあつては、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。以下この号及び第五項第一号において同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所。同号において同じ。）
    <sup>art-97/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-1</sup>
    the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item and paragraph (5), item (i)) and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and domicile; the same applies in that item) of the other person for whom the person receives payment of interest and similar income or dividends and similar income as the person of record;
    <sup>machine translation, not official</sup>

    **二**  その年中の当該他人の名義人として支払を受ける利子等又は配当等の金額の合計額
    <sup>art-97/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-2</sup>
    the total amount of interest and similar income or dividends and similar income received during the year as the person of record of that other person;
    <sup>machine translation, not official</sup>

    **三**  前号に規定する利子等に係る公社債、預貯金、合同運用信託若しくは公社債投資信託若しくは公募公社債等運用投資信託の受益権の種類別及び当該受益権を表示する受益証券の記号番号並びに当該利子等の支払年月日及び金額又は同号に規定する配当等に係る株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口、公募公社債等運用投資信託以外の公社債等運用投資信託及び社債的受益権を含む。）、出資若しくは投資信託若しくは特定受益証券発行信託の受益権の種類別、銘柄別の株数若しくは口数及び当該配当等の金額並びにその計算の基礎
    <sup>art-97/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-3</sup>
    the type of public and corporate bonds, Deposits and Savings, or beneficial interests in jointly managed trusts, Bond Investment Trusts or Bond-Based Investment Trusts Under Public Offering pertaining to the interest and similar income prescribed in the preceding item, the code number of the beneficiary certificate representing that beneficial interest, and the date of payment and amount of that interest and similar income; or the type, and the number of shares or units by issue, of the shares (including investment equity prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations, bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests), capital contributions, or beneficial interests in Investment Trusts or Specified Trusts That Issue Beneficiary Certificates pertaining to the dividends and similar income prescribed in that item, the amount of those dividends and similar income, and the basis for calculating that amount;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-97/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、各人別の同項第二号に掲げる利子等の金額の合計額が三万円以下であるとき又は同号に掲げる配当等の金額の合計額（外国法人の発行する株式で金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に上場されているものについては、当該株式に係る事務取扱者ごとに各人別の当該合計額）が五万円以下であるときは、その利子等又は配当等に係る前項の調書は、提出することを要しない。
  <sup>art-97/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-2 · https://japanlaw.org/l/340M50000040011/art-97/par-2</sup>
  In the case referred to in the preceding paragraph, where the total amount of interest and similar income set forth in item (ii) of that paragraph for each person is 30,000 yen or less, or where the total amount of dividends and similar income set forth in that item (for shares issued by a Foreign Corporation that are listed on a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act, for each person handling affairs for those shares, that total amount for each person) is 50,000 yen or less, the report referred to in the preceding paragraph pertaining to that interest and similar income or those dividends and similar income is not required to be submitted.
  <sup>machine translation, not official</sup>

  **第三項**  国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等（租税特別措置法第三条の三第三項（国外で発行された公社債等の利子所得の分離課税等）の規定の適用を受ける同条第二項に規定する国外公社債等の利子等に限る。）に係る前項の規定の適用については、同条第三項に規定する交付をする金額を第一項第二号に規定する支払を受ける利子等の金額とみなす。
  <sup>art-97/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-3 · https://japanlaw.org/l/340M50000040011/art-97/par-3</sup>
  For the application of the preceding paragraph to interest and similar income pertaining to public and corporate bonds issued outside Japan or to beneficial interests in Bond Investment Trusts or Bond-Based Investment Trusts Under Public Offering (limited to the interest and similar income of overseas public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation that are subject to the provisions of paragraph (3) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) of that Article), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the amount of interest and similar income received as prescribed in paragraph (1), item (ii).
  <sup>machine translation, not official</sup>

  **第四項**  国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権若しくは株式（第八十三条第一項（配当等の支払調書）に規定する株式をいう。）に係る配当等（租税特別措置法第八条の三第三項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）又は第九条の二第二項（国外で発行された株式の配当所得の源泉徴収の特例）の規定の適用を受ける同法第八条の三第二項に規定する国外投資信託等の配当等又は同法第九条の二第一項に規定する国外株式の配当等に限る。）又は同法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等に係る第二項の規定の適用については、同法第八条の三第三項、第九条の二第二項又は第九条の三の二第一項に規定する交付をする金額を第一項第二号に規定する支払を受ける配当等の金額とみなす。
  <sup>art-97/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-4 · https://japanlaw.org/l/340M50000040011/art-97/par-4</sup>
  For the application of paragraph (2) to dividends and similar income pertaining to beneficial interests in Investment Trusts issued outside Japan (excluding Bond Investment Trusts and Bond-Based Investment Trusts Under Public Offering) or Specified Trusts That Issue Beneficiary Certificates, or to shares (meaning the shares prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income)) (limited to the dividends and similar income of overseas Investment Trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation or the dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of that Act that are subject to the provisions of Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) or Article 9-2, paragraph (2) (Special Provisions on Withholding on Dividend Income from Shares Issued Outside Japan) of that Act), or to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of that Act, the amount to be delivered as prescribed in Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act is deemed to be the amount of dividends and similar income received as prescribed in paragraph (1), item (ii).
  <sup>machine translation, not official</sup>

  **第五項**  業務に関連して他人のために株式等（法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等をいう。以下この項において同じ。）の譲渡の対価（同条第一項に規定する対価をいい、同条第三項に規定する金銭等及び同条第四項に規定する償還金等を含む。以下この項において同じ。）の支払（同条第三項及び第四項に規定する交付を含む。以下この項において同じ。）を受ける者は、法第二百二十八条第二項の規定により、その者がその名義人として株式等の譲渡の対価（法第二百二十五条第一項に規定する調書又は法第二百二十七条の二に規定する計算書を提出するものを除く。）の支払を受ける当該他人について、各人別に、次に掲げる事項を記載した調書を、その支払を受ける者の事務所、事業所その他これらに準ずるもので当該他人のためにその名義人として株式等の譲渡の対価の支払を受ける契約に関する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。
  <sup>art-97/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5</sup>
  A person who, in connection with business, receives, for another person, payment (including the delivery prescribed in Article 224-3, paragraphs (3) and (4) of the Act; the same applies hereinafter in this paragraph) of consideration for the transfer of shares, etc. (meaning the shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the Act; the same applies hereinafter in this paragraph) (meaning the consideration prescribed in paragraph (1) of that Article, and including the money, etc. prescribed in paragraph (3) of that Article and the redemption money, etc. prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) must, pursuant to Article 228, paragraph (2) of the Act, submit a report stating the following matters, for each of those other persons for whom the person receives payment of consideration for the transfer of shares, etc. (excluding those for which the report prescribed in Article 225, paragraph (1) of the Act or the statement prescribed in Article 227-2 of the Act is submitted) as the person of record, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person receiving the payment that handles affairs relating to contracts under which consideration for the transfer of shares, etc. is received for that other person as the person of record:
  <sup>machine translation, not official</sup>

    **一**  その者が名義人として株式等の譲渡の対価の支払を受ける当該他人の氏名又は名称、住所及び個人番号又は法人番号
    <sup>art-97/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-1</sup>
    the name or title, domicile and individual number or corporate number of the other person for whom the person receives payment of consideration for the transfer of shares, etc. as the person of record;
    <sup>machine translation, not official</sup>

    **二**  その年中に当該他人の名義人として支払を受けることが確定した株式等の譲渡の対価の額及びその確定した日
    <sup>art-97/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-2</sup>
    the amount of consideration for the transfer of shares, etc. that was finalized during the year as payable as the person of record of that other person, and the date on which it was finalized;
    <sup>machine translation, not official</sup>

    **三**  前号の株式等の銘柄別の数（社債的受益権及び公社債にあつては、額面金額）
    <sup>art-97/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-3</sup>
    the number of the shares, etc. set forth in the preceding item by issue (for bond-type beneficial interests and public and corporate bonds, the face value);
    <sup>machine translation, not official</sup>

    **四**  第二号の株式等の法第二百二十四条の三第二項各号に規定する区分
    <sup>art-97/par-5/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-4</sup>
    the category prescribed in each item of Article 224-3, paragraph (2) of the Act for the shares, etc. set forth in item (ii);
    <sup>machine translation, not official</sup>

    **五**  当該株式等の譲渡の対価の支払を受ける契約が民法第六百六十七条第一項（組合契約）に規定する組合契約（外国におけるこれに類する契約を含む。以下この号において同じ。）に基づくものである場合には、次に掲げる事項
    <sup>art-97/par-5/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-5</sup>
    where the contract under which payment of consideration for the transfer of those shares, etc. is received is based on a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (including a similar contract in a foreign country; the same applies hereinafter in this item), the following matters:
    <sup>machine translation, not official</sup>

      **イ**  当該組合契約に係る組合（これに類するものを含む。）の名称及び当該組合の主たる事務所、事業所その他これらに準ずるものの所在地
      <sup>art-97/par-5/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-5/sub-1 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-5/sub-1</sup>
      the name of the partnership pertaining to that partnership contract (including a similar entity) and the location of the principal office, place of business or other equivalent place of that partnership;
      <sup>machine translation, not official</sup>

      **ロ**  その年中に当該組合契約に係る名義人として支払を受けることが確定した株式等の銘柄別の譲渡の対価の額の総額
      <sup>art-97/par-5/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-5/sub-2 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-5/sub-2</sup>
      the total amount of consideration for the transfer, by issue, of the shares, etc. that was finalized during the year as payable as the person of record pertaining to that partnership contract;
      <sup>machine translation, not official</sup>

      **ハ**  ロに掲げる金額のうちに当該他人が支払を受ける株式等の譲渡の対価の額の占める割合
      <sup>art-97/par-5/item-5/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-5/sub-3 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-5/sub-3</sup>
      the proportion that the amount of consideration for the transfer of shares, etc. received by that other person represents of the amount set forth in (b);
      <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-97/par-5/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-6 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第六項**  法第二百二十八条第三項に規定する譲渡性預金の受入れをする者は、同項の規定により、その受理した法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡又は譲受けに関する告知書について、その受理した告知書ごとに、当該告知書に記載された第八十一条の十七第一項各号（譲渡性預金の譲渡等に関する告知書）に掲げる事項を記載した調書を、その譲渡性預金の受入れをする営業所又は事務所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-97/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-6 · https://japanlaw.org/l/340M50000040011/art-97/par-6</sup>
  A person who accepts negotiable deposits prescribed in Article 228, paragraph (3) of the Act must, pursuant to that paragraph, for each paper-based notice received concerning the transfer or acquisition prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, submit a report stating the matters set forth in the items of Article 81-17, paragraph (1) (Paper-Based Notice Regarding Transfer of Negotiable Deposits) that are stated in that paper-based notice, to the district director with jurisdiction over the location of the business office or office at which the negotiable deposits are accepted.
  <sup>machine translation, not official</sup>

  **第七項**  第一項及び前二項の調書の書式は、別表第八（一）から別表第八（四）までによる。
  <sup>art-97/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-7 · https://japanlaw.org/l/340M50000040011/art-97/par-7</sup>
  The forms of the reports referred to in paragraph (1) and the preceding two paragraphs are as per Appended Table VIII (1) through Appended Table VIII (4).
  <sup>machine translation, not official</sup>

---

## Cites
- art-97/par-1: 法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-97/par-1: この条 → 所得税法施行規則 第九十七条 (Article 97), art-97 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97 · https://japanlaw.org/l/340M50000040011/art-97
- art-97/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-97/par-1: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1
- art-97/par-1: 法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-97/par-1: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-97/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-97/par-1/item-1: この号 → 所得税法施行規則 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-1
- art-97/par-1/item-1: 第五項第一号 → 所得税法施行規則 第九十七条第五項第一号 (Article 97, paragraph (5), item (i)), art-97/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-1
- art-97/par-1/item-3: 前号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-2
- art-97/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-97/par-2: 前項 → 所得税法施行規則 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1
- art-97/par-2: 同項第二号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-2
- art-97/par-2: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-97/par-3: 租税特別措置法第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-97/par-3: 同条第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-97/par-3: 前項 → 所得税法施行規則 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-2 · https://japanlaw.org/l/340M50000040011/art-97/par-2
- art-97/par-3: 第一項第二号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-2
- art-97/par-4: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- art-97/par-4: 租税特別措置法第八条の三第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-97/par-4: 第九条の二第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-97/par-4: 同法第八条の三第二項 → 租税特別措置法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
- art-97/par-4: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1
- art-97/par-4: 同法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-97/par-4: 第二項 → 所得税法施行規則 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-2 · https://japanlaw.org/l/340M50000040011/art-97/par-2
- art-97/par-4: 第一項第二号 → 所得税法施行規則 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-2
- art-97/par-5: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-97/par-5: この項 → 所得税法施行規則 第九十七条第五項 (Article 97, paragraph (5)), art-97/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5
- art-97/par-5: 同条第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- art-97/par-5: 同条第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- art-97/par-5: 同条第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- art-97/par-5: 法第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2
- art-97/par-5: 法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-97/par-5: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-97/par-5/item-3: 前号 → 所得税法施行規則 第九十七条第五項第二号 (Article 97, paragraph (5), item (ii)), art-97/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-2
- art-97/par-5/item-4: 第二号 → 所得税法施行規則 第九十七条第五項第二号 (Article 97, paragraph (5), item (ii)), art-97/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-2
- art-97/par-5/item-4: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- art-97/par-5/item-5: 民法第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/ja/civil-code/art-667/par-1 · https://japanlaw.org/l/129AC0000000089/art-667/par-1
- art-97/par-5/item-5: この号 → 所得税法施行規則 第九十七条第五項第五号 (Article 97, paragraph (5), item (v)), art-97/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-5
- art-97/par-6: 法第二百二十八条第三項 → 所得税法 第二百二十八条第三項 (Article 228, paragraph (3)), art-228/par-3 — https://japanlaw.org/ja/income-tax-act/art-228/par-3 · https://japanlaw.org/l/340AC0000000033/art-228/par-3
- art-97/par-6: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- art-97/par-6: 第八十一条の十七第一項 → 所得税法施行規則 第八十一条の十七第一項 (Article 81-17, paragraph (1)), art-81-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17/par-1 · https://japanlaw.org/l/340M50000040011/art-81-17/par-1
- art-97/par-7: 第一項 → 所得税法施行規則 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1
- art-97/par-7: 前二項 → 所得税法施行規則 第九十七条第五項 (Article 97, paragraph (5)), art-97/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5
- art-97/par-7: 前二項 → 所得税法施行規則 第九十七条第六項 (Article 97, paragraph (6)), art-97/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-6 · https://japanlaw.org/l/340M50000040011/art-97/par-6

## Cited by

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

- 所得税法施行規則 第九十七条第一項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1
- 所得税法施行規則 第九十七条第一項第一号（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-1
- 所得税法施行規則 第九十七条第一項第三号（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97/par-1/item-3
- 所得税法施行規則 第九十七条第二項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-2 · https://japanlaw.org/l/340M50000040011/art-97/par-2
- 所得税法施行規則 第九十七条第三項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-3 · https://japanlaw.org/l/340M50000040011/art-97/par-3
- 所得税法施行規則 第九十七条第四項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-4 · https://japanlaw.org/l/340M50000040011/art-97/par-4
- 所得税法施行規則 第九十七条第五項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5
- 所得税法施行規則 第九十七条第五項第三号（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-3
- 所得税法施行規則 第九十七条第五項第四号（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-4
- 所得税法施行規則 第九十七条第五項第五号（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5/item-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5/item-5
- 所得税法施行規則 第九十七条第七項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-7 · https://japanlaw.org/l/340M50000040011/art-97/par-7
- 所得税法施行規則 附則第九項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-9 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-9
- 所得税法施行規則 附則第七条第一項（譲渡性預金の譲渡等の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-7/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 附則第十一条第四項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4
- 所得税法施行規則 附則第七十九条第一項（名義人受領の配当所得等の調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-79/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79/par-1
- 所得税法施行規則 附則第七十九条第二項（名義人受領の配当所得等の調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-79/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79/par-2

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## 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-20261027T143811-075, 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-20261027T143811-075, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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-20261027T153227-004, 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