# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十条 (Supplementary Provisions, Article 50) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50. 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: 第五十条 (Supplementary Provisions, Article 50)（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — address `suppl-4269-53/art-50` - 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-4269-53/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50 - 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. --- ### 第五十条（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by Persons Handling Payment Work, etc., Preservation of Books and Documents, etc. caption: machine translation, not official suppl-4269-53/art-50 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50 **第一項** 番号利用法整備令第十六条第八項（所得税法施行令の一部改正に伴う経過措置）に規定する支払事務取扱者等（以下この条において「支払事務取扱者等」という。）は、同条第六項の規定による確認をした場合には、同条第八項に規定する帳簿に、同条第五項の規定による告知の際に提示された同項に規定する確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載することにより、当該確認をした旨を明らかにしておかなければならない。 suppl-4269-53/art-50/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1 A person handling payment work, etc. prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (hereinafter referred to as a "person handling payment work, etc." in this Article) who has made the confirmation under Article 16, paragraph (6) of that Order must make clear that the confirmation has been made, by entering, in the books prescribed in Article 16, paragraph (8) of that Order, the name of the verification documents prescribed in Article 16, paragraph (5) of that Order that were presented at the time of the notice under Article 16, paragraph (5) of that Order, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice. machine translation, not official **第二項** 番号利用法整備令第十六条第七項に規定する登録の取扱いをした者又は同項に規定する振替口座簿に記載若しくは記録をした者若しくは同項に規定する保管の委託を受けた者は、同項の規定による通知を受けた場合には、当該登録又は振替若しくは保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた個人番号又は法人番号及びその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。 suppl-4269-53/art-50/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-2 A person who has handled the registration prescribed in Article 16, paragraph (7) of the Number Use Arrangement Order, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notice under that paragraph, make clear the fact of having received that notice by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration, transfer or entrustment of custody (including similar books). machine translation, not official **第三項** 支払事務取扱者等及び前項に規定する登録の取扱いをした者又は同項に規定する振替口座簿に記載若しくは記録をした者若しくは同項に規定する保管の委託を受けた者は、番号利用法整備令第十六条第八項に規定する帳簿又は前項に規定する登録若しくは振替若しくは保管の委託に関する帳簿を、これらの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-4269-53/art-50/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-3 A person handling payment work, etc., and a person who has handled the registration prescribed in the preceding paragraph, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order, or the books concerning registration, transfer or entrustment of custody prescribed in the preceding paragraph, for five years from the year following the year that includes the day on which those books are closed. machine translation, not official **第四項** 第二項に規定する登録の取扱いをした者又は同項に規定する振替口座簿に記載若しくは記録をした者若しくは同項に規定する保管の委託を受けた者は、その受けた番号利用法整備令第十六条第七項の規定による通知の内容を記載した書類を、当該通知を受けた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-4269-53/art-50/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-4 A person who has handled the registration prescribed in paragraph (2), a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve documents stating the content of the notice received under Article 16, paragraph (7) of the Number Use Arrangement Order for five years from the year following the year that includes the day on which the person received that notice. machine translation, not official **第五項** 第一項又は第三項の場合において、支払事務取扱者等が郵便貯金銀行（郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行をいう。以下この項において同じ。）の営業所の長である場合には、番号利用法整備令第十六条第八項に規定する帳簿については、郵便貯金銀行が当該営業所の所在地以外の場所においてこれを保存することができるものとする。 suppl-4269-53/art-50/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5 In the case of paragraph (1) or (3), if the person handling payment work, etc. is the head of the business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005); the same applies hereinafter in this paragraph), the postal savings bank may preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order at a place other than the location of that business office. machine translation, not official --- ## Cites - suppl-4269-53/art-50/par-1: この条 → 所得税法施行規則 附則第五十条 (Supplementary Provisions, Article 50), suppl-4269-53/art-50 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50 - suppl-4269-53/art-50/par-3: 前項 → 所得税法施行規則 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4269-53/art-50/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-2 - suppl-4269-53/art-50/par-4: 第二項 → 所得税法施行規則 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4269-53/art-50/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-2 - suppl-4269-53/art-50/par-5: 第一項 → 所得税法施行規則 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4269-53/art-50/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1 - suppl-4269-53/art-50/par-5: 第三項 → 所得税法施行規則 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4269-53/art-50/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-3 - suppl-4269-53/art-50/par-5: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection - suppl-4269-53/art-50/par-5: この項 → 所得税法施行規則 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4269-53/art-50/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第五十条第一項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1 - 所得税法施行規則 附則第五十条第三項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-3 - 所得税法施行規則 附則第五十条第四項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-4 - 所得税法施行規則 附則第五十条第五項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5 - 所得税法施行規則 附則第五十一条第八項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-8 - 所得税法施行規則 附則第八十七条第二項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-2 --- ## 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-20261027T143811-108, 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-20261027T153227-006, 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