# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-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: 第三条 (Supplementary Provisions, Article 3)（利子、配当等の受領者の告知等に関する経過措置） — address `suppl-4089-19/art-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/suppl-4089-19/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-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. --- ### 第三条（利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc. caption: machine translation, not official suppl-4089-19/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3 **第一項** 改正令附則第五条第二項及び第六項（利子、配当等の受領者の告知等に関する経過措置）に規定する大蔵省令で定めるものは、新規則第八十一条の三第四号（金融機関等の範囲）に規定する委託会社の営業所、事務所その他これらに準ずるものとする。 suppl-4089-19/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-1 Those specified by Ministry of Finance Order as prescribed in Article 5, paragraphs (2) and (6) (Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.) of the Supplementary Provisions of the Amending Order are the business offices, offices and other similar facilities of a commissioned company prescribed in Article 81-3, item (iv) (Scope of Financial Institutions, etc.) of the New Regulation. machine translation, not official **第二項** 改正令附則第五条第二項に規定する大蔵省令で定める事項は、次に掲げる事項とする。 suppl-4089-19/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order are the following matters. machine translation, not official **一** 改正令附則第五条第二項に規定する収益の分配の支払を受ける者の氏名又は名称及び住所（国内に住所を有しない者にあっては、新規則第八十一条（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） suppl-4089-19/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-2/item-1 The name and domicile of the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order (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 with No Domicile in Japan) of the New Regulation) machine translation, not official **二** 改正令附則第五条第二項に規定する収益の分配の支払を受ける者が新規則第八十一条の六第一項第一号ロからニまで（貯蓄取扱機関等の営業所の長に提示する書類の範囲）に掲げる書類のいずれかを有する場合には、これらの書類のいずれかの名称及び記号番号 suppl-4089-19/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-2/item-2 Where the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order holds any of the documents listed in Article 81-6, paragraph (1), item (i), (b) through (d) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation, the name and code number of any of those documents machine translation, not official **三** 改正令附則第五条第二項に規定する収益の分配を生ずべき同項に規定する証券投資信託の受益証券の種類又は名称及び元本の額又は数量 suppl-4089-19/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-2/item-3 The type or name, and the amount of principal or quantity, of the beneficiary certificate of the Securities Investment Trust prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order that is to produce the distribution of proceeds prescribed in that paragraph machine translation, not official **四** その他参考となるべき事項 suppl-4089-19/art-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-2/item-4 any other matters for reference. machine translation, not official **第三項** 改正令附則第五条第六項に規定する大蔵省令で定める事項は、次に掲げる事項とする。 suppl-4089-19/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3 The matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order are the following matters. machine translation, not official **一** 改正令附則第五条第六項に規定する収益の分配の支払を受ける者の氏名又は名称及び住所（国内に住所を有しない者にあっては、新規則第八十一条に規定する場所） suppl-4089-19/art-3/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-1 The name and domicile of the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order (for a person who has no domicile in Japan, the place prescribed in Article 81 of the New Regulation) machine translation, not official **二** 改正令附則第五条第六項に規定する収益の分配の支払を受ける者が新規則第八十一条の六第一項第一号ロからニまでに掲げる書類のいずれかを有する場合には、これらの書類のいずれかの名称及び記号番号 suppl-4089-19/art-3/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-2 Where the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order holds any of the documents listed in Article 81-6, paragraph (1), item (i), (b) through (d) of the New Regulation, the name and code number of any of those documents machine translation, not official **三** 改正令附則第五条第六項に規定する収益の分配を生ずべき同項に規定する無記名の証券投資信託の受益証券（以下この項において「無記名証券投資信託の受益証券」という。）の種類又は名称及び元本の額又は数量 suppl-4089-19/art-3/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-3 The type or name, and the amount of principal or quantity, of the beneficiary certificate of a bearer Securities Investment Trust prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order that is to produce the distribution of proceeds prescribed in that paragraph (hereinafter in this paragraph referred to as "bearer beneficiary certificate of a Securities Investment Trust") machine translation, not official **四** 無記名証券投資信託の受益証券について、その元本の所有者以外の者が当該無記名証券投資信託の受益証券に係る収益の分配につき支払を受ける場合には、当該無記名証券投資信託の受益証券の元本の所有者の氏名又は名称及び住所（国内に住所がない場合には、居所） suppl-4089-19/art-3/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-4 In the case where, for a bearer beneficiary certificate of a Securities Investment Trust, a person other than the owner of its principal receives payment of the distribution of proceeds relating to that bearer beneficiary certificate of a Securities Investment Trust, the name and domicile (or residence, if there is no domicile in Japan) of the owner of the principal of that bearer beneficiary certificate of a Securities Investment Trust machine translation, not official **五** 第一号の支払を受ける者が国税通則法（昭和三十七年法律第六十六号）第百十七条第二項（納税管理人）の規定による納税管理人の届出をしている場合には、その納税管理人の氏名及び住所（国内に住所がない場合には、居所） suppl-4089-19/art-3/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-5 Where the person receiving payment under item (i) has filed a notification of a tax agent pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes (Act No. 66 of 1962), the name and domicile (or residence, if there is no domicile in Japan) of that tax agent machine translation, not official **六** その他参考となるべき事項 suppl-4089-19/art-3/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-6 any other matters for reference. machine translation, not official --- ## Cites - suppl-4089-19/art-3/par-3/item-3: この項 → 所得税法施行規則 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4089-19/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3 - suppl-4089-19/art-3/par-3/item-5: 第一号 → 所得税法施行規則 附則第三条第三項第一号 (Supplementary Provisions, Article 3, paragraph (3), item (i)), suppl-4089-19/art-3/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-1 - suppl-4089-19/art-3/par-3/item-5: 国税通則法（昭和三十七年法律第六十六号）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 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第三項第三号（利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-3 - 所得税法施行規則 附則第三条第三項第五号（利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-19/art-3/par-3/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-3/par-3/item-5 --- ## 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-20261027T143811-087, 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-20261027T143811-087, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-088, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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