# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条の二 (Supplementary Provisions, Article 3-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2. 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: 第三条の二 (Supplementary Provisions, Article 3-2)（株式等の譲渡の対価の受領者の告知等に関する経過措置） — address `suppl-4259-35/art-3-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 - 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. --- ### 第三条の二（株式等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc. caption: machine translation, not official suppl-4259-35/art-3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 **第一項** 改正令附則第八条第二項（株式等の譲渡の対価の受領者の告知等に関する経過措置）に規定する公社債等（以下この条において「公社債等」という。）の譲渡の対価の同項に規定する支払者（以下この条において「支払者」という。）は、同項に規定する書類（以下この条において「確認書類」という。）の提示を受けた場合（平成二十七年十二月三十一日までに当該提示を受けた場合に限る。）には、同項に規定する帳簿に、当該確認書類の名称並びに当該確認書類に記載された氏名又は名称及び住所（国内に住所を有しない者にあつては、新規則第八十一条の二十一第一項第一号（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に規定する場所）を記載しておかなければならない。 suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 A payer, as prescribed in Article 8, paragraph (2) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the Amending Order, of consideration for the transfer of public and corporate bond or similar interest prescribed in that paragraph (hereinafter referred to as "public and corporate bond or similar interest" in this Article) (hereinafter referred to as the "payer" in this Article) must, when presented with the documents prescribed in that paragraph (hereinafter referred to as "verification documents" in this Article) (limited to the case where the presentation is made by December 31, 2015), record in the books prescribed in that paragraph the name of the verification documents, and the name or title and domicile stated in the verification documents (for a person who does not have a domicile in Japan, the place prescribed in Article 81-21, paragraph (1), item (i) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation). machine translation, not official **第二項** 前項の確認書類の提示をした者が、その提示をした日から平成二十七年十二月三十一日までの間に、その氏名若しくは名称又は住所を変更した場合には、その者は、遅滞なく、当該書類の提示をした公社債等の譲渡の対価の支払者に、その変更前の氏名又は名称及び住所並びに変更後の氏名又は名称及び住所が記載された確認書類を提示しなければならない。当該確認書類を提示した日から平成二十七年十二月三十一日までの間に、再び当該提示をした確認書類に記載された氏名若しくは名称又は住所を変更した場合も、同様とする。 suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-2 If a person who has presented the verification documents under the preceding paragraph changes the person's name or title or domicile during the period from the date of that presentation to December 31, 2015, the person must, without delay, present to the payer of consideration for the transfer of the public and corporate bond or similar interest for which those documents were presented, verification documents stating the name or title and domicile before the change and the name or title and domicile after the change. The same applies if, during the period from the date on which those verification documents were presented to December 31, 2015, the person again changes the name or title or domicile stated in the verification documents so presented. machine translation, not official **第三項** 第一項の規定により同項の帳簿を作成した公社債等の譲渡の対価の支払者は、前項の確認書類の提示を受けた場合には、当該帳簿の第一項に規定する事項を、当該確認書類に記載されている事項に訂正しておかなければならない。 suppl-4259-35/art-3-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-3 A payer of consideration for the transfer of public and corporate bond or similar interest who has prepared the books prescribed in paragraph (1) pursuant to that paragraph must, when presented with the verification documents under the preceding paragraph, correct the matters prescribed in paragraph (1) in those books to the matters stated in those verification documents. machine translation, not official **第四項** 公社債等の譲渡の対価の支払者は、第一項に規定する帳簿を、当該帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。 suppl-4259-35/art-3-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-4 A payer of consideration for the transfer of public and corporate bond or similar interest must retain the books prescribed in paragraph (1) for five years from the year following the year that includes the date of closing of those books. machine translation, not official --- ## Cites - suppl-4259-35/art-3-2/par-1: この条 → 所得税法施行規則 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-4259-35/art-3-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 - suppl-4259-35/art-3-2/par-1: 新規則第八十一条の二十一第一項第一号 → 所得税法施行規則 第八十一条の二十一第二項第一号 (Article 81-21, paragraph (2), item (i)), art-81-21/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2/item-1 - suppl-4259-35/art-3-2/par-2: 前項 → 所得税法施行規則 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4259-35/art-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - suppl-4259-35/art-3-2/par-3: 第一項 → 所得税法施行規則 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4259-35/art-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - suppl-4259-35/art-3-2/par-3: 前項 → 所得税法施行規則 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-4259-35/art-3-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-2 - suppl-4259-35/art-3-2/par-4: 第一項 → 所得税法施行規則 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4259-35/art-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第一項（平成二十七年分の純損失の繰戻しによる還付請求書の記載事項の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3/par-1 - 所得税法施行規則 附則第三条の二第一項（株式等の譲渡の対価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-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - 所得税法施行規則 附則第三条の二第二項（株式等の譲渡の対価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-4259-35/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-2 - 所得税法施行規則 附則第三条の二第三項（株式等の譲渡の対価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-4259-35/art-3-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-3 - 所得税法施行規則 附則第三条の二第四項（株式等の譲渡の対価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-4259-35/art-3-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-4 --- ## 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-20261027T143811-103, 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