Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 762 terms: 5 with the Ministry of Justice's English, 757 in our translation, marked as such.
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号
源泉徴収
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、オープン型の証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託、棚卸資産、有価証券、固定資産、減価償却資産、繰延資産、各種所得、各種所得の金額、変動所得、臨時所得、純損失の金額、雑損失の金額、災害、障害者、特別障害者、寡婦、ひとり親、勤労学生、同一生計配偶者、控除対象配偶者、源泉控除対象配偶者、老人控除対象配偶者、扶養親族、控除対象扶養親族、特定扶養親族、老人扶養親族、源泉控除対象親族、特別農業所得者、予定納税額、確定申告書、修正申告書、青色申告書、出国、更正、決定又は源泉徴収
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
This Ministerial Order as amended by Ministry of Finance Order No. 11 of 2020.
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
書類
In Article 7, a copy of the certificate of residence (住民票の写し) or a certificate of matters stated in it (住民票の記載事項証明書) — a document in which the head of a local government certifies the address, name, date of birth and other matters recorded in the Basic Resident Register — that shows the person is the wife.
当該妻であることを証する事項の記載がある住民票の写し又は住民票の記載事項証明書（地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。以下この条において同じ。）
From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).
令第三百三十六条第四項に規定する署名用電子証明書等
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項（定義）に規定する個人番号
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 184 of that Act (Article 226, paragraph (1) of that Act).
The date Ministry of Finance Order No. 11 of 2020, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
In Article 90-5, the settlement, or the exercise, abandonment or transfer, that Article 224-5, paragraph (2) of the Income Tax Act sets for each kind of futures transaction (先物取引): settling a commodity or financial derivatives transaction other than by delivery of the commodity or financial instrument, or exercising, abandoning or transferring the securities in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act.
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
The date Ministry of Finance Order No. 12 of 2018, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
The pensions listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2012.
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the electronic certificate for signature or similar record named in Article 8, paragraph (3) of the Act No. 28 of 2013 that those provisions call the arrangement Act for the individual number system (番号利用法整備法), which a person may send to the payer instead of showing an identity document (確認書類) in order to notify their individual number (個人番号) or corporate number (法人番号).
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
同項に規定する電磁的記録
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2008.
番号利用法整備令
Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
特定寄附金
In Article 47-2, paragraph (3), a specified donation as defined in Article 78, paragraph (2) of the Income Tax Act: one of the donations listed there, other than one made in connection with admission to a school, for which the deduction for donations is given.
青色申告者
A resident approved under Article 143 of the Income Tax Act to file blue returns (青色申告書).
法第百四十三条（青色申告）の承認を受けている居住者
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2006.
Ceasing to have both a domicile and a residence (住所及び居所) in Japan, as Article 60-2, paragraph (1) of the Income Tax Act defines it.
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them.
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2018.
In Article 81-6, the person who handles the payment of interest or dividends (支払事務取扱者), including the head of the business office of a financial institution or other such place (金融機関の営業所等), as Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines the term and Article 337, paragraph (1) of that Order refers to it.
In Article 81-9, the bearer bonds and similar securities defined in Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act: bearer corporate and public bonds, bearer shares and similar interests (無記名株式等) referred to in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts.
同項に規定する無記名公社債等
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 15 of 2016.
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
外国税額控除
Throughout this Ministerial Order (省令), the foreign tax credit provided for in Part II, Chapter III, Section 2 (tax credits) of the Income Tax Act.
それぞれ法第二編第三章第二節（税額控除）に規定する配当控除、分配時調整外国税相当額控除又は外国税額控除
In Articles 18-4 and 19, a specified retirement allowance mutual aid organization referred to in Article 74, paragraph (5) of the Order for Enforcement of the Income Tax Act: a municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) of that Order that runs a retirement allowance mutual aid business and has the district director's (税務署長) approval as meeting the requirements listed there.
In Article 82, interest and similar income as Article 23, paragraph (1) of the Income Tax Act defines it — interest on bonds and deposits and distributions of proceeds from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts — limited, where the recipient is a nonresident or foreign corporation, to the domestic source income in Article 161, paragraph (1), item (viii) of that Act.
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
This Ministerial Order as amended by Ministry of Finance Order No. 14 of 2024.
相続人
An heir, including, wherever this Ministerial Order (省令) uses the word, a universal legatee (包括受遺者): a person left all or a fixed share of an estate by will.
包括受遺者を含む
This Ministerial Order as amended by Ministry of Finance Order No. 30 of 1985.
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, short name for Cabinet Order No. 124 of 1985, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and the Order for Enforcement of the Act on Special Measures Concerning Taxation.
This Ministerial Order as amended by Ministry of Finance Order No. 17 of 2009.
In Chapter III, a method using an electronic data processing system (電子情報処理組織) or other information and communications technology, as Article 10, paragraph (8) of the Income Tax Act defines it.
法第十条第八項に規定する電磁的方法
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as Article 6-3, item (iv) of the Income Tax Act defines it by reference to Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権
The date Ministry of Finance Order No. 30 of 1985, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006).
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2007.
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as amended by Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015).
This Ministerial Order as it stood before Ministry of Finance Order No. 12 of 2018 amended it.
In Article 73-2, a relative living outside Japan whom a resident has stated, in the matters Article 194, paragraph (1), item (vii) of the Income Tax Act requires, on a salary income earner's return for deduction for dependents, etc. (給与所得者の扶養控除等申告書), as paragraph (5) of that Article defines it.
同項に規定する国外居住親族
In Article 83, dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations (投資法人), interest on foundation funds (基金利息), and distributions from investment trusts (other than bond investment trusts) and specified trusts issuing beneficiary certificates, as Article 24, paragraph (1) of the Income Tax Act lists them; where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (ix) of that Act.
剰余金の配当
In Article 83, a dividend of surplus as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得): one paid on shares or capital contributions, including certain bond investment trust interests and corporate-bond-type beneficial interests (社債的受益権), other than one that reduces capital surplus or is made through a split-off type company split (分割型分割) or a share distribution (株式分配).
法第二十四条第一項に規定する剰余金の配当
In the supplementary provisions (附則) of Ministry of Finance Order No. 25 of 2002, short name for Cabinet Order No. 103 of 2002, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 100 of 2012.
平成二十六年旧令
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
平成二十六年改正規則
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 up to their Article 14, short name for Ministry of Finance Order No. 53 of 2014, a Ministerial Order (省令) that partially amended the Regulation for Enforcement of the Income Tax Act.
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 6 of 2019.
被相続人
A decedent, including, wherever this Ministerial Order (省令) uses the word, a person who left all or a fixed share of their estate by will (包括遺贈者).
包括遺贈者を含む
提出者
In Article 7, paragraphs (7) to (12), the person who submitted the application referred to in paragraph (7), or provided its contents as an electronic record by an electronic method (電磁的方法) as defined in Article 10, paragraph (8) of the Income Tax Act.
Short name, in Article 18-4, paragraph (3), for the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996).
耐用年数省令
Short name for the Ministry of Finance Order (大蔵省令) No. 15 of 1965 on the useful life and other matters of depreciable assets (減価償却資産の耐用年数等に関する省令), whose appended tables set the useful lives of tangible depreciable assets.
In Article 86, insurance money and similar benefits under life insurance contracts of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (iv) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
株式等
In Article 97, paragraph (5), the shares, etc. defined in Article 224-3, paragraph (2) of the Income Tax Act: shares (including rights to become a shareholder and share options), other equity interests in corporations, preferred equity investments, beneficial interests in investment trusts and specified beneficiary certificate-issuing trusts, company bond-type beneficial interests (社債的受益権), and bonds other than those the paragraph excludes.
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）に規定する株式等
The delivery, payment or provision of shares, money or other economic benefits by a foreign parent company to an officer or employee of its Japanese subsidiary or branch, under a stock option or similar right granted by that parent.
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 124 of 1985, as read under Article 2, paragraph (4) of that Cabinet Order's supplementary provisions.
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007).
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as amended by Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008).
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2008, the Income Tax Act as it stood before Article 1 of the 2008 Act partially amending the Income Tax Act and other Acts (Act No. 23 of 2008) amended it.
In Article 3 of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2010, the Regulation for Enforcement of the Income Tax Act as amended by that Order's amendment of Appended Table 3(4) that comes into effect on the date in Article 1, item (iii)-2 of those supplementary provisions.
This Ministerial Order as amended by Ministry of Finance Order No. 35 of 2013.
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as it stood before Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015) amended it.
The date Ministry of Finance Order No. 15 of 2016, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
住所
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 from Article 7, paragraph (2) on, a person's address as Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act uses the word: for someone with no address in Japan, the place Article 81 of that Regulation sets instead.
所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する住所
経過日
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the same day as in Article 49, paragraph (2) of the supplementary provisions of Ministry of Finance Order No. 53 of 2014: the day on which six years have passed from the date that 2014 Order came into effect.
平成二十六年改正規則附則第四十九条第二項に規定する経過日
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 111 of 2020.
In Chapter III, which of the kinds Article 10, paragraph (1) of the Income Tax Act names a saving is: deposits or savings, a jointly managed trust, a specified publicly offered bond investment trust (特定公募公社債等運用投資信託) or securities.
法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券の別
告知等の日
In Article 7, paragraphs (2) and (4), the day on which a person shows documents under Article 10, paragraph (2) of the Income Tax Act, gives notice under paragraph (5) of that Article, or shows documents under Article 43, paragraph (1) or Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act, for the tax exemption on small savings of persons with disabilities and others.
In Articles 42-2 and 42-3, a resident's foreign office or similar establishment as Article 95, paragraph (4), item (i) of the Income Tax Act defines it: something abroad corresponding to a permanent establishment (恒久的施設), or something else of a kind a Cabinet Order (政令) specifies.
同条第四項第一号に規定する国外事業所等
合計所得金額
The total of a person's aggregate income (総所得金額), retirement income and timber income (山林所得) under Article 22 of the Income Tax Act, worked out without the carry-forward deductions of net losses and casualty losses under Articles 70 and 71 of that Act, as Article 2, paragraph (1), item (xxx) of that Act defines it.
In Articles 81-11 and 81-12, the person handling the payment (支払の取扱者) of interest, dividends of surplus or distributions on bearer bonds, bearer shares and bearer trust certificates (無記名公社債等) under Article 339, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), including a person paragraph (2) of that Article treats as one.
利益の配当
In Article 83, a dividend of profits as Article 24, paragraph (1) of the Income Tax Act uses the term in defining dividend income (配当所得), which counts certain interim distributions of money as one and leaves out one made through a split-off type company split (分割型分割) or a share distribution (株式分配).
同項に規定する利益の配当
In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
暗号資産デリバティブ取引
In Article 90-5, paragraph (1), a market derivative transaction, foreign market derivative transaction or over-the-counter derivative transaction referred to in Article 224-5, paragraph (1) of the Income Tax Act that relates to crypto or similar assets (暗号等資産) as defined in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act, or to a financial indicator referred to in Article 29-2, paragraph (1), item (ix) of that Act.
法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引のうち金融商品取引法第二条第二十四項第三号の二（定義）に掲げる暗号等資産若しくは同法第二十九条の二第一項第九号（登録の申請）に規定する金融指標に係るもの若しくは外国市場デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るもの又は法第二百二十四条の五第一項第六号に規定する店頭デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るもの
Severance pay, lump-sum retirement payments and other pay received on a one-time basis because of leaving employment, and pay of a similar nature, as Article 30, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 200 of that Act (Article 226, paragraph (2) of that Act).
新株予約権
In Article 97-2, paragraph (1), a share option issued by a resolution under Article 238, paragraph (2) of the Companies Act or allotted without contribution under Article 277 of that Act by a resolution under Article 322, paragraph (1), or a share option issued by a resolution under Article 280-21, paragraph (1) of the former commercial law (旧商法) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.
権利
In Article 97-3-2, paragraph (1), a right granted to an officer or employee by contract with the foreign parent company or similar corporation (外国親会社等), of the kinds listed in Article 354-3, paragraph (2) of the Order for Enforcement of the Income Tax Act: a right to acquire, free or on favourable terms, shares of the foreign parent company or of a corporation in a capital relationship with it, a right to receive money or other economic benefits equal to the value of those shares or the dividends on them, or a right to receive those shares, money or other benefits when the share price, the company's results or another indicator reaches a set level within a set period.
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 1965, the Regulation for Enforcement of the Income Tax Act in the form that Order gave it, as against the Enforcement Rules of the Income Tax Act (所得税法施行細則, Ministry of Finance Order No. 29 of 1947) that it amended.
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) amended it.
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Income Tax Act as amended by Article 1 of the 2009 Act partially amending the Income Tax Act and other Acts (Act No. 13 of 2009).
The date Ministry of Finance Order No. 17 of 2009, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2010, the Income Tax Act as amended by Article 1 of the 2010 Act partially amending the Income Tax Act and other Acts (Act No. 6 of 2010).
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2010, the Income Tax Act as it stood before Article 1 of the 2010 Act partially amending the Income Tax Act and other Acts (Act No. 6 of 2010) amended it.
This Ministerial Order as amended by Ministry of Finance Order No. 29 of 2011.
In Articles 51, 52 and 87 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the head of the business office of a financial institution or other such place (金融機関の営業所等) with which bearer bonds and similar securities (無記名公社債等) are deposited for safekeeping, as Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to that head.
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 141 of 2015.
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).