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Order for Enforcement of the Income Tax Act

所得税法施行令（しょとくぜいほうしこうれい）

About this law
462 articlesChecked against e-Gov on 6 November 2026
4 amendments to this law are already promulgated but not yet in force. The text below does not include them.What they change

Contents

This law has 462 articles, so it is read chapter by chapter; the first follows below. To search the whole law, use the search box at the top.

  1. Part I General Provisions第一編　総則
  2. Chapter I Common Provisions第一章　通則Articles 1–15 · 22
  3. Chapter I-2 Common Provisions on Trustees, etc. of Trusts Subject to Corporate Taxation第一章の二　法人課税信託の受託者等に関する通則Article 16
  4. Chapter II Scope of Taxable Income第二章　課税所得の範囲Articles 17–51-5 · 45
  5. Chapter III General Rules on Attribution of Income第三章　所得の帰属に関する通則Article 52
  6. Chapter IV Place for Tax Payment第四章　納税地Articles 53–57 · 5
  7. Part II Tax Liability of Residents第二編　居住者の納税義務
  8. Chapter I Calculation of Tax Base第一章　課税標準の計算
  9. Section 1 Calculation of Income in Each Class第一節　各種所得の金額の計算Articles 58–82-4 · 30
  10. Section 2 General Rules on Calculation of Amount of Income第二節　所得金額の計算の通則Articles 83–85 · 5
  11. Section 3 Calculation of Amount of Revenue第三節　収入金額の計算Articles 86–95 · 12
  12. Section 4 Calculation of Necessary Expenses, etc.第四節　必要経費等の計算Articles 96–167-5 · 84
  13. Section 4-2 Conversion of Transactions in a Foreign Currency第四節の二　外貨建取引の換算Article 167-6
  14. Section 5 Special Provisions on Calculating Gross Revenue, Necessary Expenses, and Acquisition Costs Related to Transfers of Assets第五節　資産の譲渡に関する総収入金額並びに必要経費及び取得費の計算の特例Articles 167-7–178 · 15
  15. Section 6 Special Provisions on Calculating Other Revenue and Necessary Expenses, etc.第六節　その他の収入金額及び必要経費の計算の特例等Articles 179–187 · 10
  16. Section 7 Special Provisions on the Timing of Attribution of Revenue and Expenses第七節　収入及び費用の帰属の時期の特例Articles 192–197 · 8
  17. Section 7-2 Lease Transactions第七節の二　リース取引Article 197-2
  18. Section 7-3 Calculation of Amounts of Income Pertaining to Trusts第七節の三　信託に係る所得の金額の計算Article 197-3
  19. Section 8 Aggregation of Profits and Losses and Deduction for Carryover of Losses第八節　損益通算及び損失の繰越控除Articles 198–204-2 · 9
  20. Chapter II Deductions from Income第二章　所得控除Articles 205–220 · 26
  21. Chapter III Tax Credits第三章　税額控除Articles 220-2–226-2 · 29
  22. Chapter IV Special Provisions on Calculating Amounts of Taxes第四章　税額の計算の特例Articles 227–258 · 2
  23. Chapter V Filing of Returns, Payment, and Refunds第五章　申告、納付及び還付Articles 259–273 · 18
  24. Chapter VI Special Provisions on Amended Returns第六章　修正申告の特例Article 273-2
  25. Chapter VII Special Provisions on Requests for Reassessment第七章　更正の請求の特例Article 274
  26. Chapter VIII Reassessments and Determinations第八章　更正及び決定Articles 275–278 · 4
  27. Part III Tax Liability of Nonresidents and Corporations第三編　非居住者及び法人の納税義務
  28. Chapter I Domestic Source Income第一章　国内源泉所得Articles 279–291-2 · 16
  29. Chapter II Tax Liability of Nonresidents第二章　非居住者の納税義務Articles 292–297 · 20
  30. Chapter III Tax Liability of Corporations第三章　法人の納税義務Articles 298–306-2 · 10
  31. Part IV Withholding第四編　源泉徴収
  32. Chapter I Withholding on Salary Income第一章　給与所得に係る源泉徴収Articles 307–319-2 · 18
  33. Chapter I-2 Withholding on Retirement Income第一章の二　退職所得に係る源泉徴収Articles 319-3–319-4 · 3
  34. Chapter II Withholding on Public Pensions or Retirement Packages第二章　公的年金等に係る源泉徴収Articles 319-5–319-12 · 8
  35. Chapter III Withholding on Remuneration, Fees, etc.第三章　報酬、料金等に係る源泉徴収Articles 320–327 · 8
  36. Chapter IV Withholding on the Income of Nonresidents or Corporations第四章　非居住者又は法人の所得に係る源泉徴収Articles 328–334 · 8
  37. Chapter V Collection of Withheld Income Taxes第五章　源泉徴収に係る所得税の徴収Article 334-2
  38. Part V Miscellaneous Provisions第五編　雑則Articles 335–356 · 39
1 article

The Cabinet, pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965) and in order to implement that Act, hereby enacts this Cabinet Order, which revises the whole of the .

内閣は、所得税法（昭和四十年法律第三十三号）の規定に基づき、及び同法を実施するため、の全部を改正するこの政令を制定する。

Article 1Definitions

第一条（定義）

In this Cabinet Order, the terms "in Japan," "outside Japan," "Resident," "Non-Permanent Resident," "Nonresident," "Domestic Corporation," "Foreign Corporation," "Association or Foundation without Legal Personality," "Shareholder, Member, or Other Investor," "Trust Subject to Corporate Taxation," "permanent establishment," "public and corporate bond," "Deposits and Savings," "Jointly Managed Trust," "Loan Trust," "Investment Trust," "Securities Investment Trust," "Open-Ended Securities Investment Trust," "Bond Investment Trust," "Bond-Based Investment Trust," "Bond-Based Investment Trust Under Public Offering," "specified-purpose trust," "Specified Trust That Issues Beneficiary Certificates," "Inventory," "Securities," "Fixed Asset," "Depreciable Asset," "Deferred Asset," "Each Class of Income," "Income in Each Class," "Fluctuating Income," "Ad Hoc Income," "Net Loss," "Casualty Loss," "Disaster," "Person with a Disability," "Person with a Particular Disability," "widow," "single parent," "working student," "spouse in the same household," "Claimable Spouse," "spouse for withholding deduction," "dependent," "claimable dependent," "relative for withholding deduction," "Special Farming Income Earner," "Tax Prepayment," "Tax Return," "return filed after the deadline," "Amended Return," "Blue Return," "written request for Reassessment," "Filing Deadline," "Absence From Japan," "Reassessment," "determination," "withholding," "accessory tax," "Appropriation," or "interest on refund" mean, respectively, in Japan, outside Japan, Resident, Non-Permanent Resident, Nonresident, Domestic Corporation, Foreign Corporation, Association or Foundation without Legal Personality, Shareholder, Member, or Other Investor, Trust Subject to Corporate Taxation, permanent establishment, public and corporate bond, Deposits and Savings, Jointly Managed Trust, Loan Trust, Investment Trust, Securities Investment Trust, Open-Ended Securities Investment Trust, Bond Investment Trust, Bond-Based Investment Trust, Bond-Based Investment Trust Under Public Offering, specified-purpose trust, Specified Trust That Issues Beneficiary Certificates, Inventory, Securities, Fixed Asset, Depreciable Asset, Deferred Asset, Each Class of Income, Income in Each Class, Fluctuating Income, Ad Hoc Income, Net Loss, Casualty Loss, Disaster, Person with a Disability, Person with a Particular Disability, widow, single parent, working student, spouse in the same household, Claimable Spouse, spouse for withholding deduction, dependent, claimable dependent, relative for withholding deduction, Special Farming Income Earner, Tax Prepayment, Tax Return, return filed after the deadline, Amended Return, Blue Return, written request for Reassessment, Filing Deadline, Absence From Japan, Reassessment, determination, withholding, accessory tax, Appropriation, or interest on refund as prescribed in Article 2, paragraph (1) (Definitions) of the Income Tax Act (hereinafter referred to as the "Act").

この政令において「国内」、「国外」、「居住者」、「非永住者」、「非居住者」、「内国法人」、「外国法人」、「人格のない社団等」、「株主等」、「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」、「扶養親族」、「控除対象扶養親族」、「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」、「期限後申告書」、「修正申告書」、「青色申告書」、「更正請求書」、「確定申告期限」、「出国」、「更正」、「決定」、「源泉徴収」、「附帯税」、「充当」又は「還付加算金」とは、それぞれ所得税法（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、非永住者、非居住者、内国法人、外国法人、人格のない社団等、株主等、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、扶養親族、控除対象扶養親族、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、期限後申告書、修正申告書、青色申告書、更正請求書、確定申告期限、出国、更正、決定、源泉徴収、附帯税、充当又は還付加算金をいう。

In this Cabinet Order, the meanings of the terms listed in the following items are as prescribed respectively in those items.

この政令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, or miscellaneous income: means, respectively, interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, or miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 (Classes of Income and Income in Each Class) of the Act;

利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得　それぞれ法第二編第二章第二節第一款（所得の種類及び各種所得の金額）に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得をいう。

amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income, amount of retirement income, amount of timber income, amount of capital gains, amount of occasional income, or amount of miscellaneous income: means, respectively, the amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income, amount of retirement income, amount of timber income, amount of capital gains, amount of occasional income, or amount of miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Act;

利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額又は雑所得の金額　それぞれ法第二編第二章第二節第一款に規定する利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額又は雑所得の金額をいう。

gross income, amount of retirement income, or amount of timber income: means, respectively, the gross income, or the amount of retirement income or amount of timber income, prescribed in Article 22, paragraph (2) or (3) (Tax Base) of the Act;

総所得金額、退職所得金額又は山林所得金額　それぞれ法第二十二条第二項又は第三項（課税標準）に規定する総所得金額又は退職所得金額若しくは山林所得金額をいう。

deduction of casualty losses, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic deduction: means, respectively, the deduction of casualty losses, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic deduction as prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act;

雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除　それぞれ法第二編第二章第四節（所得控除）に規定する雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除をいう。

taxable gross income, taxable retirement income, or taxable timber income: means, respectively, the taxable gross income, taxable retirement income, or taxable timber income prescribed in Article 89, paragraph (2) (Meaning of Taxable Aggregate Income and Similar Amount) of the Act;

課税総所得金額、課税退職所得金額又は課税山林所得金額　それぞれ法第八十九条第二項（課税総所得金額等の意義）に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額をいう。

dividend tax credit, credit for the amount equivalent to the foreign tax adjusted at distribution, or foreign tax credit: means, respectively, the dividend tax credit, credit for the amount equivalent to the foreign tax adjusted at distribution, or foreign tax credit as prescribed in Part II, Chapter III, Section 2 (Tax Credits) of the Act;

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　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をいう。

tax prepayment calculation base or estimated tax due on filing: means, respectively, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act or the estimated tax due on filing prescribed in Article 111, paragraph (4) (Meaning of Estimated Tax Due on Filing) of the Act.

予定納税基準額又は申告納税見積額　それぞれ法第百四条第一項（予定納税額の納付）に規定する予定納税基準額又は法第百十一条第四項（申告納税見積額の意義）に規定する申告納税見積額をいう。

In this Cabinet Order, "heir" is to include a universal legatee, and "decedent" is to include a person who made a universal legacy.

この政令において、「相続人」には、包括受遺者を含むものとし、「被相続人」には、包括遺贈者を含むものとする。

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