Order for Enforcement of the Income Tax Act

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 Ordinance for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947).

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").

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

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;

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;

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;

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;

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;

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;

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.

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