# 所得税法 / Income Tax Act — 第二百二十四条の三 (Article 224-3)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第二百二十四条の三 (Article 224-3)（株式等の譲渡の対価の受領者等の告知） — address `art-224-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-224-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-224-3
- 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.

---

### 第二百二十四条の三（株式等の譲渡の対価の受領者等の告知） — (Notice by Recipients of Consideration for Transferring Shares)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-224-3 · https://japanlaw.org/ja/income-tax-act/art-224-3 · https://japanlaw.org/l/340AC0000000033/art-224-3</sup>

  **第一項**  株式等の譲渡をした者（法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものを除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価（その株式等が特定信託受益権（資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権をいう。第四号及び次条において同じ。）に該当する場合にあつては金銭に限るものとし、その額の全部又は一部が第四十一条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）の規定により同条に規定する給与等の収入金額又は退職手当等の収入金額とみなされるものを除く。第二百二十五条第一項第十号（支払調書及び支払通知書）及び第二百二十八条第二項（名義人受領の配当所得等の調書）において同じ。）の支払を受けるものは、政令で定めるところにより、その支払を受けるべき時までに、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、財務省令で定める場所とする。以下この項において同じ。）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その他政令で定める者にあつては、氏名又は名称及び住所。以下この項において同じ。）を当該各号に掲げる者（これに準ずる者として政令で定めるものを含む。以下この項において「支払者」という。）に告知しなければならない。この場合において、その支払を受ける者は、政令で定めるところにより、当該支払者にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類を提示し、又は署名用電子証明書等を送信しなければならないものとし、当該支払者は、政令で定めるところにより、当該告知された氏名又は名称、住所及び個人番号又は法人番号を当該書類又は署名用電子証明書等により確認しなければならないものとする。
  <sup>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</sup>
  A person (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) that transfers a share or similar interest and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify the person set forth in that item (or the person prescribed by Cabinet Order as being equivalent thereto; hereinafter referred to as the "payer" in this paragraph) of the name, domicile (or a place as prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph), and individual number or corporate number thereof (or the name and domicile thereof, for a person that has neither an individual number nor a corporate number or any other person prescribed by Cabinet Order; hereinafter the same applies in this paragraph) by the time the person is paid, pursuant to Cabinet Order. In such a case, the person that is so paid must present a copy of the certificate of residence or the certificate of registered information thereof and any other document prescribed by Cabinet Order to the payer, or transmit an electronic certificate for signature or similar record to the payer, pursuant to Cabinet Order, and the payer must verify the name, domicile, and individual number or corporate number of which the payer has been notified against those documents or that electronic certificate for signature or similar record, pursuant to Cabinet Order:
  <sup>machine translation, not official</sup>

    **一**  その株式等の譲渡を受けた法人（次号から第四号までに掲げる者を通じてその譲渡を受けたものを除く。）
    <sup>art-224-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-1</sup>
    the corporation to which the share or similar interest is transferred (other than a corporation to which it is transferred via a person set forth in the following item through item (iv));
    <sup>machine translation, not official</sup>

    **二**  その株式等の譲渡について売委託（次号に規定する株式等の競売についてのものを除く。）を受けた金融商品取引法第二条第九項（定義）に規定する金融商品取引業者又は同条第十一項に規定する登録金融機関
    <sup>art-224-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-2</sup>
    a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act or a registered financial institution as prescribed in paragraph (11) of that Article which has been asked to make the sale for the transfer of the share or similar interest (other than through an auction of the share or similar interest as prescribed in the following item);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  会社法（平成十七年法律第八十六号）第二百三十四条第一項又は第二百三十五条第一項（一に満たない端数の処理）（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定により一株又は一口に満たない端数に係る株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）をした法人
    <sup>art-224-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-3</sup>
    a corporation that has sold fractional shares or similar interests by auction pursuant to Article 234, paragraph (1) or Article 235, paragraph (1) (Rounding of Numbers) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis to other Acts) or any other provisions prescribed by Cabinet Order (including the sale of shares other than by auction pursuant to Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts)).
    <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a corporation that has sold fractional shares or similar interests by auction pursuant to Article 234, paragraph (1) or Article 235, paragraph (1) (Rounding of Numbers) of the Companies Act (Act No. 86 of 2005) (including as applied mutatis mutandis to other Acts) or any other provisions prescribed by Cabinet Order (including the sale of shares other than by auction pursuant to Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts)." — https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb</sup>

    **四**  その株式等（特定信託受益権に該当するものに限る。）の譲渡について資金決済に関する法律第二条第十項第二号に掲げる行為の委託を受けた同条第十二項に規定する電子決済手段等取引業者（同法第六十二条の八第二項（電子決済手段を発行する者に関する特例）の規定により電子決済手段等取引業者とみなされる者を含む。）
    <sup>art-224-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-4</sup>
    an electronic payment instruments service provider as prescribed in Article 2, paragraph (12) of the Payment Services Act (including a person deemed to be an electronic payment instruments service provider pursuant to the provisions of Article 62-8, paragraph (2) (Special Provisions on Issuers of Electronic Payment Instruments) of that Act) which has been entrusted with an act set forth in paragraph (10), item (ii) of that Article with regard to the transfer of the share or similar interest (limited to one that falls under a specified trust beneficial interest).
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する株式等とは、次に掲げるもの（外国法人に係るものを含む。）をいう。
  <sup>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</sup>
  A share or similar interest as prescribed in the preceding paragraph means the following (and includes those in Foreign Corporations):
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  株式（株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権（同条第十七項に規定する新投資口予約権を含む。以下この号において同じ。）及び新株予約権の割当てを受ける権利を含む。）
    <sup>art-224-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-1</sup>
    a share (including the right to become a shareholder or an investor (meaning an investor as prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right to be allotted shares, and the right to receive share options (including subscription rights for new investment equity as prescribed in paragraph (17) of that Article; hereinafter the same applies in this item) or be allotted share options);
    <sup>machine translation, not official</sup>

    **二**  特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、次号に掲げるものを除く。）
    <sup>art-224-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-2</sup>
    an equity interest as a contributor to a corporation incorporated pursuant to a special law; an equity interest as a member of a general partnership company, limited partnership company, or limited liability company; an equity interest as a partner or cooperative member of a cooperative as prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act; or an equity interest as a contributor to another type of corporation (including the right to become a contributor, member, partner, or cooperative member, and the right to be allotted capital contributions, and excluding what is set forth in the following item);
    <sup>machine translation, not official</sup>

    **三**  協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資（優先出資者（同法第十三条第一項（優先出資者となる時期等）の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）及び資産の流動化に関する法律第二条第五項（定義）に規定する優先出資（優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利及び同法第五条第一項第二号ニ（２）（資産流動化計画）に規定する引受権を含む。）
    <sup>art-224-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-3</sup>
    a preferred equity investment as prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993) (including the right to become a preferred equity investor (meaning a preferred equity investor as referred to in Article 13, paragraph (1) (Timing for Becoming a Preferred Equity Investor and Related Matters) of that Act) and the right to be allotted a preferred equity investment); a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Securitization of Assets (including the right to become a preferred equity investor member (meaning a preferred equity investor member as prescribed in Article 26 (Members) of that Act) and a subscription right as prescribed in Article 5, paragraph (1), item (ii), (d), 2. (Asset Liquidation Plan) of that Act);
    <sup>machine translation, not official</sup>

    **四**  投資信託の受益権
    <sup>art-224-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-4</sup>
    a beneficial interest in an Investment Trust;
    <sup>machine translation, not official</sup>

    **五**  特定受益証券発行信託の受益権
    <sup>art-224-3/par-2/item-5 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-5</sup>
    a beneficial interest in a Specified Trust That Issues Beneficiary Certificates.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **六**  社債的受益権
    <sup>art-224-3/par-2/item-6 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-6</sup>
    a bond-type beneficial interest;
    <sup>machine translation, not official</sup>

    **七**  公社債（預金保険法（昭和四十六年法律第三十四号）第二条第二項第五号（定義）に規定する長期信用銀行債等その他政令で定めるものを除く。第四項において同じ。）
    <sup>art-224-3/par-2/item-7 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-7</sup>
    a public and corporate bond (other than a long-term credit bank bond or similar bond prescribed in Article 2, paragraph (2), item (v) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971) or anything else prescribed by Cabinet Order; the same applies in paragraph (4)).
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定は、国内において第二十五条第一項（配当等とみなす金額）の金銭その他の資産のうち政令で定めるもの（同項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる部分を除く。）及び政令で定める金銭（以下この項において「金銭等」という。）の交付を受ける者並びに当該金銭等の交付をする者について準用する。この場合において、第一項中「株式等の譲渡をした者」とあるのは「国内において第三項に規定する金銭等の交付を受ける者」と、「を除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価（その株式等が特定信託受益権（資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権をいう。第四号及び次条において同じ。）に該当する場合にあつては金銭に限るものとし、その額の全部又は一部が第四十一条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）の規定により同条に規定する給与等の収入金額又は退職手当等の収入金額とみなされるものを除く。第二百二十五条第一項第十号（支払調書及び支払通知書）及び第二百二十八条第二項（名義人受領の配当所得等の調書）において同じ。）の支払を受けるもの」とあるのは「を除く。）」と、「その支払」とあるのは「その交付」と、「当該各号に掲げる者」とあるのは「当該金銭等の交付をする者」と、「支払者」とあるのは「交付者」と読み替えるものとする。
  <sup>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</sup>
  Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets referred to in Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) which are prescribed by Cabinet Order (other than any part thereof that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to the provisions of that paragraph) or the money prescribed by Cabinet Order (hereinafter referred to as "monies or other assets" in this paragraph) and to the person delivering the monies or other assets. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, monies or other assets as prescribed in paragraph (3)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the monies or other assets"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the monies or other assets"; and the term "payer" is deemed to be replaced with "deliverer".
  <sup>machine translation, not official</sup>

  **第四項**  第一項の規定は、国内において次に掲げる金銭その他の資産（以下この条において「償還金等」という。）の交付を受ける者及び当該償還金等の交付をする者について準用する。この場合において、同項中「株式等の譲渡をした者」とあるのは「国内において第四項に規定する償還金等の交付を受ける者」と、「を除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価（その株式等が特定信託受益権（資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権をいう。第四号及び次条において同じ。）に該当する場合にあつては金銭に限るものとし、その額の全部又は一部が第四十一条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）の規定により同条に規定する給与等の収入金額又は退職手当等の収入金額とみなされるものを除く。第二百二十五条第一項第十号（支払調書及び支払通知書）及び第二百二十八条第二項（名義人受領の配当所得等の調書）において同じ。）の支払を受けるもの」とあるのは「を除く。）」と、「その支払」とあるのは「その交付」と、「当該各号に掲げる者」とあるのは「当該償還金等の交付をする者」と、「支払者」とあるのは「交付者」と読み替えるものとする。
  <sup>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</sup>
  Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the following money or other assets (hereinafter referred to as "redemption money or a similar asset" in this Article) and to the person delivering the redemption money or similar asset. In such a case, in that paragraph, the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, redemption money or a similar asset as prescribed in paragraph (4)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the redemption money or similar asset"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the redemption money or similar asset"; and the term "payer" is deemed to be replaced with "deliverer".
  <sup>machine translation, not official</sup>

    **一**  投資信託若しくは特定受益証券発行信託の終了若しくは一部の解約又は特定受益証券発行信託に係る信託の分割により交付を受ける金銭その他の資産のうち政令で定めるもの（収益の分配に係る収入金額とされる部分として政令で定める金額に係る部分を除く。）
    <sup>art-224-3/par-4/item-1 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-1</sup>
    money or other assets prescribed by Cabinet Order which are delivered due to the termination or partial cancellation of an Investment Trust or Specified Trust That Issues Beneficiary Certificates, or due to the trust split that is a Specified Trust That Issues Beneficiary Certificates (other than any part thereof that Cabinet Order prescribes as being treated as the amount of revenue arising from a distribution of proceeds);
    <sup>machine translation, not official</sup>

    **二**  特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。）により交付を受ける金銭
    <sup>art-224-3/par-4/item-2 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-2</sup>
    money delivered due to a refund of the principal of a Specified Trust That Issues Beneficiary Certificates (other than a refund due to the termination or partial cancellation of the trust relating to that Specified Trust That Issues Beneficiary Certificates, or due to a trust split);
    <sup>machine translation, not official</sup>

    **三**  社債的受益権又は公社債の元本の償還により交付を受ける金銭その他の資産（当該金銭その他の資産とともに交付を受ける金銭その他の資産で元本の価額の変動に基因するものを含む。）
    <sup>art-224-3/par-4/item-3 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-3</sup>
    money or other assets delivered due to the redemption of the principal of a bond-type beneficial interest or public and corporate bond (including money or other assets delivered together with that money or other assets which arise from fluctuations in the value of the principal);
    <sup>machine translation, not official</sup>

    **四**  分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。）に係る利子として交付を受ける金銭その他の資産
    <sup>art-224-3/par-4/item-4 · https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-4</sup>
    money or other assets delivered as interest on a stripped interest public and corporate bond (meaning, among public and corporate bonds whose principal portion and interest portion are separated and each traded independently, a public and corporate bond that was the interest portion).
    <sup>machine translation, not official</sup>

---

## Cites
- art-224-3/par-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/corporation-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000034/appdx-1
- art-224-3/par-1: 資金決済に関する法律第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/payment-services-act/art-2/par-9 · https://japanlaw.org/l/421AC0000000059/art-2/par-9
- art-224-3/par-1: 第四号 → 所得税法 第二百二十四条の三第一項第四号 (Article 224-3, paragraph (1), item (iv)), art-224-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-4
- art-224-3/par-1: 次条 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4
- art-224-3/par-1: 第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 · https://japanlaw.org/l/340AC0000000033/art-41-2
- art-224-3/par-1: 第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-224-3/par-1: 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-224-3/par-1: この項 → 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-224-3/par-1/item-1: 次号から第四号まで → 所得税法 第二百二十四条の三第一項第二号 (Article 224-3, paragraph (1), item (ii)), art-224-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-2
- art-224-3/par-1/item-1: 次号から第四号まで → 所得税法 第二百二十四条の三第一項第三号 (Article 224-3, paragraph (1), item (iii)), art-224-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-3
- art-224-3/par-1/item-1: 次号から第四号まで → 所得税法 第二百二十四条の三第一項第四号 (Article 224-3, paragraph (1), item (iv)), art-224-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-4
- art-224-3/par-1/item-2: 次号 → 所得税法 第二百二十四条の三第一項第三号 (Article 224-3, paragraph (1), item (iii)), art-224-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-3
- art-224-3/par-1/item-2: 金融商品取引法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-224-3/par-1/item-2: 同条第十一項 → e-Gov law 323AC0000000025, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-224-3/par-1/item-3: 会社法（平成十七年法律第八十六号）第二百三十四条第一項 → 会社法 第二百三十四条第一項 (Article 234, paragraph (1)), art-234/par-1 — https://japanlaw.org/ja/companies-act/art-234/par-1 · https://japanlaw.org/l/417AC0000000086/art-234/par-1
- art-224-3/par-1/item-3: 第二百三十五条第一項 → 会社法 第二百三十五条第一項 (Article 235, paragraph (1)), art-235/par-1 — https://japanlaw.org/ja/companies-act/art-235/par-1 · https://japanlaw.org/l/417AC0000000086/art-235/par-1
- art-224-3/par-1/item-3: 会社法第二百三十四条第二項 → 会社法 第二百三十四条第二項 (Article 234, paragraph (2)), art-234/par-2 — https://japanlaw.org/ja/companies-act/art-234/par-2 · https://japanlaw.org/l/417AC0000000086/art-234/par-2
- art-224-3/par-1/item-3: 同法第二百三十五条第二項 → 会社法 第二百三十五条第二項 (Article 235, paragraph (2)), art-235/par-2 — https://japanlaw.org/ja/companies-act/art-235/par-2 · https://japanlaw.org/l/417AC0000000086/art-235/par-2
- art-224-3/par-1/item-4: 資金決済に関する法律第二条第十項第二号 → 資金決済に関する法律 第二条第十項第二号 (Article 2, paragraph (10), item (ii)), art-2/par-10/item-2 — https://japanlaw.org/ja/payment-services-act/art-2/par-10/item-2 · https://japanlaw.org/l/421AC0000000059/art-2/par-10/item-2
- art-224-3/par-1/item-4: 同条第十二項 → 資金決済に関する法律 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/ja/payment-services-act/art-2/par-12 · https://japanlaw.org/l/421AC0000000059/art-2/par-12
- art-224-3/par-1/item-4: 同法第六十二条の八第二項 → 資金決済に関する法律 第六十二条の八第二項 (Article 62-8, paragraph (2)), art-62-8/par-2 — https://japanlaw.org/ja/payment-services-act/art-62-8/par-2 · https://japanlaw.org/l/421AC0000000059/art-62-8/par-2
- art-224-3/par-2: 前項 → 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-224-3/par-2/item-1: 投資信託及び投資法人に関する法律第二条第十六項 → e-Gov law 326AC0100000198, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-224-3/par-2/item-1: 同条第十七項 → e-Gov law 326AC0100000198, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- art-224-3/par-2/item-1: この号 → 所得税法 第二百二十四条の三第二項第一号 (Article 224-3, paragraph (2), item (i)), art-224-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-1
- art-224-3/par-2/item-2: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-224-3/par-2/item-2: 次号 → 所得税法 第二百二十四条の三第二項第三号 (Article 224-3, paragraph (2), item (iii)), art-224-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-3
- art-224-3/par-2/item-3: 同法第十三条第一項 → e-Gov law 405AC0000000044, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-224-3/par-2/item-7: 預金保険法（昭和四十六年法律第三十四号）第二条第二項第五号 → e-Gov law 346AC0000000034, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-224-3/par-2/item-7: 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-224-3/par-3: 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-224-3/par-3: 第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-224-3/par-3: この項 → 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-224-3/par-3: 資金決済に関する法律第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/payment-services-act/art-2/par-9 · https://japanlaw.org/l/421AC0000000059/art-2/par-9
- art-224-3/par-3: 第四号 → 所得税法 第二百二十四条の三第一項第四号 (Article 224-3, paragraph (1), item (iv)), art-224-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-4
- art-224-3/par-3: 次条 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4
- art-224-3/par-3: 第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 · https://japanlaw.org/l/340AC0000000033/art-41-2
- art-224-3/par-3: 第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-224-3/par-3: 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-224-3/par-4: 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-224-3/par-4: この条 → 所得税法 第二百二十四条の三 (Article 224-3), art-224-3 — https://japanlaw.org/ja/income-tax-act/art-224-3 · https://japanlaw.org/l/340AC0000000033/art-224-3
- art-224-3/par-4: 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-224-3/par-4: 資金決済に関する法律第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/payment-services-act/art-2/par-9 · https://japanlaw.org/l/421AC0000000059/art-2/par-9
- art-224-3/par-4: 第四号 → 所得税法 第二百二十四条の三第一項第四号 (Article 224-3, paragraph (1), item (iv)), art-224-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-4
- art-224-3/par-4: 次条 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4
- art-224-3/par-4: 第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 · https://japanlaw.org/l/340AC0000000033/art-41-2
- art-224-3/par-4: 第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-224-3/par-4: 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

## Cited by

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

- 所得税法 第二条第一項第十五号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15
- 所得税法 第六条の三第一項第四号（受託法人等に関するこの法律の適用） — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-4
- 所得税法 第四十一条の二第一項（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — https://japanlaw.org/ja/income-tax-act/art-41-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-41-2/par-1
- 所得税法 第二百二十四条の三第一項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1
- 所得税法 第二百二十四条の三第一項第一号（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-1
- 所得税法 第二百二十四条の三第一項第二号（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1/item-2
- 所得税法 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） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2
- 所得税法 第二百二十四条の三第二項第一号（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-1
- 所得税法 第二百二十四条の三第二項第二号（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-2
- 所得税法 第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-7
- 所得税法 第二百二十四条の三第三項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-3
- 所得税法 第二百二十四条の三第四項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4
- 所得税法 第二百二十五条第一項第十号（支払調書及び支払通知書） — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- 所得税法 第二百二十五条第一項第十一号（支払調書及び支払通知書） — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11
- 所得税法 第二百二十八条第二項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2
- 所得税法 附則第十二条第一項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3631-109/art-12/par-1
- 所得税法 附則第十七条第一項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4131-6/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4131-6/art-17/par-1
- 所得税法 附則第六条第一項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4151-8/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4151-8/art-6/par-1
- 所得税法 附則第十八条第一項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-18/par-1
- 所得税法 附則第十八条第二項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-18/par-2
- 所得税法 附則第二十四条第一項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-24/par-1
- 所得税法 附則第二十四条第二項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-24/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-24/par-2
- 所得税法 附則第五条第一項（告知、支払調書及び支払通知書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4211-13/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4211-13/art-5/par-1
- 所得税法 附則第五条第六項（告知、支払調書及び支払通知書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4211-13/art-5/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-4211-13/art-5/par-6
- 所得税法 附則第八条第二項（告知及び支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4251-5/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4251-5/art-8/par-2
- 所得税法 附則第二十条第二項（告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-20/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-20/par-2
- 所得税法 附則第十六条第一項（株式等の譲渡の対価の受領者等の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4271-9/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4271-9/art-16/par-1
- 所得税法 附則第十九条第二項（告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4281-15/art-19/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-19/par-2
- 所得税法 附則第七条第一項（株式等の譲渡の対価の受領者等の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5051-3/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5051-3/art-7/par-1
- 所得税法 附則第十二条第一項（株式等の譲渡の対価の受領者等の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5071-13/art-12/par-1
- 租税特別措置法 第二十九条の二第八項（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-8
- 租税特別措置法 第三十七条の十一の三第十一項（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-11
- 租税特別措置法 第三十七条の十四第三十六項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-36 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-36
- 租税特別措置法 第三十七条の十四の二第三十一項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-31
- 租税特別措置法 第三十八条第三項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3
- 租税特別措置法 第三十八条第四項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/art-38/par-4
- 租税特別措置法 第三十八条第五項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5

---

## Sources

- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-09-29
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act (所得税法), Article 224-3, paragraph (1), item (iii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-040, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-041, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-015, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05