# 所得税法 / Income Tax Act — 第二百二十四条の四 (Article 224-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-224-4. 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 (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: 第二百二十四条の四 (Article 224-4)（信託受益権の譲渡の対価の受領者の告知） — address `art-224-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-224-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-224-4 - 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. --- ### 第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知） — (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) caption: Ministry of Justice translation — Japanese Law Translation Database System art-224-4 · https://japanlaw.org/ja/income-tax-act/art-224-4 · https://japanlaw.org/l/340AC0000000033/art-224-4 **第一項** 信託（第十三条第一項ただし書（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する集団投資信託、退職年金等信託又は法人課税信託を除く。）の受益権（以下この条において「信託受益権」という。）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信託受益権の譲渡の対価（その信託受益権が特定信託受益権に該当する場合にあつては、金銭に限るものとする。第二百二十五条第一項第十二号（支払調書及び支払通知書）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。以下この条において同じ。）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。以下この条において同じ。）を当該各号に掲げる者（以下この条において「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。 art-224-4/par-1 · https://japanlaw.org/ja/income-tax-act/art-224-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1 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) transferring a beneficial interest in a trust (other than a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation as prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property); hereinafter such a beneficial interest is referred to as a "beneficial interest in a trust" in this Article) that is paid, in Japan, a consideration for transferring the beneficial interest in the trust (if the beneficial interest in the trust falls under a specified trust beneficial interest, this is limited to money; the same applies in Article 225, paragraph (1), item (xii) (Payment Reports and Notice of Payment)) by one of the persons set forth in the following items, must notify the person set forth in that item (hereinafter referred to as the "payer" in this Article) 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 Article), 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 Article) 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 certificate of registered information thereof or 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: machine translation, not official **一** その信託受益権の譲渡を受けた法人（次号に掲げる者及びその者又は第三号に掲げる者を通じてその譲渡を受けたものを除く。） art-224-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-1 the corporation to which the Beneficial Interest in the Trust is transferred (other than a person as set forth in the following item or a corporation to which the Beneficial Interest in the Trust is transferred via such a person or via a person as set forth in item (iii)); machine translation, not official **二** その信託受益権の譲渡を受け、又はその譲渡について売委託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（同法第六十五条の五第二項（適用除外）の規定により金融商品取引業者とみなされる者を含む。）又は同法第二条第十一項に規定する登録金融機関（金融機関の信託業務の兼営等に関する法律第二条第四項（信託業法の準用等）の規定により登録金融機関とみなされる者を含む。） art-224-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-2 a financial instruments business operator as prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (or a person deemed to be a financial instruments business operator pursuant to Article 65-5, paragraph (2) (Exclusion from Application) of that Act) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act (or a person deemed to be a registered financial institution pursuant to Article 2, paragraph (4) (Application Mutatis Mutandis of the Trust Business Act and Related Matters) of the Act on Engagement in Trust Business by Financial Institutions) to which that Beneficial Interest in a Trust is transferred or which has been asked to make the sale for the transfer thereof; machine translation, not official **三** その信託受益権（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（定義）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。） art-224-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-3 an electronic payment instruments service provider which has been entrusted with an act set forth in Article 2, paragraph (10), item (ii) (Definitions) of the Payment Services Act with regard to the transfer of the Beneficial Interest in the Trust (limited to one that falls under a specified trust beneficial interest), as prescribed in paragraph (12) of that Article (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). machine translation, not official --- ## Cites - art-224-4/par-1: 第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - art-224-4/par-1: この条 → 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-224-4/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-224-4/par-1: 第二百二十五条第一項第十二号 → 所得税法 第二百二十五条第一項第十二号 (Article 225, paragraph (1), item (xii)), art-225/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-12 - art-224-4/par-1/item-1: 次号 → 所得税法 第二百二十四条の四第一項第二号 (Article 224-4, paragraph (1), item (ii)), art-224-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-2 - art-224-4/par-1/item-1: 第三号 → 所得税法 第二百二十四条の四第一項第三号 (Article 224-4, paragraph (1), item (iii)), art-224-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-3 - art-224-4/par-1/item-2: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 · https://japanlaw.org/l/323AC0000000025/art-2/par-9 - art-224-4/par-1/item-2: 同法第六十五条の五第二項 → 金融商品取引法 第六十五条の五第二項 (Article 65-5, paragraph (2)), art-65-5/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-65-5/par-2 · https://japanlaw.org/l/323AC0000000025/art-65-5/par-2 - art-224-4/par-1/item-2: 同法第二条第十一項 → 金融商品取引法 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-11 · https://japanlaw.org/l/323AC0000000025/art-2/par-11 - art-224-4/par-1/item-2: 金融機関の信託業務の兼営等に関する法律第二条第四項 → e-Gov law 318AC0000000043, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-224-4/par-1/item-3: 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-224-4/par-1/item-3: 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-224-4/par-1/item-3: 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 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 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 第二百二十四条の四第一項（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/ja/income-tax-act/art-224-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1 - 所得税法 第二百二十四条の四第一項第一号（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/ja/income-tax-act/art-224-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-224-4/par-1/item-1 - 所得税法 第二百二十五条第一項第十二号（支払調書及び支払通知書） — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-12 - 所得税法 附則第十条第一項（信託受益権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-4161-14/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-10/par-1 - 所得税法 附則第二十五条第一項（信託受益権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-25/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-25/par-1 - 所得税法 附則第十七条第一項（信託受益権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-4271-9/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4271-9/art-17/par-1 - 所得税法 附則第十九条第三項（告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4281-15/art-19/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-19/par-3 - 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 - 所得税法施行規則 第一条の五第一項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-5/par-1 · https://japanlaw.org/l/340M50000040011/art-1-5/par-1 - 所得税法施行規則 第八十一条の三十二第一項（信託受益権の譲渡の対価の受領者が国内に住所を有しない場合の告知すべき居所地等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-32/par-1 · https://japanlaw.org/l/340M50000040011/art-81-32/par-1 - 所得税法施行規則 第八十一条の三十三第二項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-2 · https://japanlaw.org/l/340M50000040011/art-81-33/par-2 - 所得税法施行規則 第九十条の四第一項（信託受益権の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1 --- ## Sources - 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 — 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-20260918T205718-015, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T220823-001, translated 2026-09-19 - claude-opus-5-5 — Machine translation, batch income-tax-act-20261007T075014-001, translated 2026-10-07 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05