# 所得税法 / Income Tax Act — 第二百二十四条の六 (Article 224-6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-224-6. 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: 第二百二十四条の六 (Article 224-6)（金地金等の譲渡の対価の受領者の告知） — address `art-224-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-224-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-224-6 - 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. --- ### 第二百二十四条の六（金地金等の譲渡の対価の受領者の告知） — Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items caption: machine translation, not official art-224-6 · https://japanlaw.org/ja/income-tax-act/art-224-6 · https://japanlaw.org/l/340AC0000000033/art-224-6 **第一項** 金若しくは白金の地金又は金貨若しくは白金貨（以下この条において「金地金等」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。）で国内においてその金地金等の譲渡を受けた者からその金地金等の譲渡の対価（その額が政令で定める金額以下のものを除く。）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（個人番号又は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。）をその金地金等の譲渡を受けた者（金地金等の売買を業として行う者に限る。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-224-6/par-1 · https://japanlaw.org/ja/income-tax-act/art-224-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-6/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) that transfers gold or platinum bullion or gold or platinum coins (hereinafter referred to as "gold bullion and similar items" in this Article) and that is paid, in Japan, a consideration for transferring the gold bullion and similar items (other than a consideration the amount of which does not exceed the amount specified by Cabinet Order) by the person to which the gold bullion and similar items are transferred, must notify the person to which the gold bullion and similar items are transferred (limited to a person engaged in the business of buying and selling gold bullion and similar items; 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 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. machine translation, not official --- ## Cites - art-224-6/par-1: この条 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/ja/income-tax-act/art-224-6 · https://japanlaw.org/l/340AC0000000033/art-224-6 - art-224-6/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 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法 第二百二十四条の六第一項（金地金等の譲渡の対価の受領者の告知） — https://japanlaw.org/ja/income-tax-act/art-224-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-6/par-1 - 所得税法 第二百二十五条第一項第十四号（支払調書及び支払通知書） — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-14 - 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-4231-82/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-8/par-2 - 所得税法 附則第十九条第一項（金地金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-4271-9/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4271-9/art-19/par-1 - 所得税法 附則第十九条第五項（告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4281-15/art-19/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-19/par-5 - 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 第八十一条の三十七第一項（金地金等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-81-37/par-1 · https://japanlaw.org/l/340M50000040011/art-81-37/par-1 - 所得税法施行規則 第八十一条の三十八第二項（金地金等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-81-38/par-2 · https://japanlaw.org/l/340M50000040011/art-81-38/par-2 - 所得税法施行規則 第九十条の六第一項（金地金等の譲渡の対価の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-6/par-1 · https://japanlaw.org/l/340M50000040011/art-90-6/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-20260918T180319-041, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05