Order for Enforcement of the Income Tax Act

Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the Act are the following persons:

Incorporated administrative agency the National Hospital Organization, incorporated administrative agency the Japan Organization of Occupational Health and Safety, the Japanese Red Cross Society, chambers of commerce, health insurance societies, the National Federation of Health Insurance Societies, Federations of National Health Insurance Associations, the Federation of National Public Service Personnel Mutual Aid Associations, social welfare corporations, religious corporations, general incorporated associations and general incorporated foundations, federations of agricultural cooperatives that conduct the business listed in Article 10, paragraph (1), item (xi) (Business) of the Agricultural Co-operatives Act (Act No. 132 of 1947), and medical care corporations;

A person (excluding a person listed in the preceding item) that establishes, among specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act (Act No. 26 of 1947) and miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of that Act, one that satisfies the standards, such as the number of teachers for maintaining the educational level, established by the Minister of Education, Culture, Sports, Science and Technology.

A course specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxii), (b) or (c) of the Act is a course that falls under the matters specified in the relevant item, according to which of the categories of courses listed in the following items that course belongs to.

Of a specialized training college prescribed in Article 124 of the School Education Act, the upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of that Act: the following matters:

That instruction in skills necessary for an occupation is provided;

That its period of study is one year or more;

That its number of class hours per year is 800 hours or more (in the cases listed below, the matters specified respectively below);

In the case where classes are held at night or at other special times: that the number of class hours per year is 450 hours or more, and the number of class hours throughout the period of study is 800 hours or more;

In the case where education is provided by correspondence: the following matters:

That the number of class hours of classes held face to face per year is 120 hours or more;

That the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 13 credits or more, and the number of credits throughout the period of study is 23 credits or more;

That classes begin at fixed times not exceeding twice a year, and that their end is clearly specified;

Of a specialized training college prescribed in Article 124 of the School Education Act, the post-secondary course prescribed in Article 125, paragraph (1) of that Act and the advanced course prescribed in Article 125-2, paragraph (1) (Advanced Courses) of that Act (hereinafter in this item referred to as the "advanced course"): the following matters (for the advanced course, excluding the matters listed in (b)):

The matters listed in (a), (b), and (d) of the preceding item;

That the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 31 credits or more (in the cases listed below, the matters specified respectively below);

In the case where classes are held at night or at other special times: that the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 17 credits or more, and the number of credits throughout the period of study is 31 credits or more;

In the case where education is provided by correspondence: the following matters:

That the number of class hours calculated by dividing the number of class hours of classes held face to face throughout the period of study by the number corresponding to the number of years of the period of study is 120 hours or more;

The matters specified in (1);

Of a specialized training college prescribed in Article 124 of the School Education Act, the general course prescribed in Article 125, paragraph (1) of that Act: the following matters:

The matters listed in item (i), (a) and (d);

That its period of study (where there are separately defined courses such as a general department and an advanced course, each with a period of study of one year or more, and one course is followed by another, the period obtained by aggregating the periods of study of those courses) is two years or more;

That its number of class hours per year (where there are separately defined courses such as a general department and an advanced course, the number of class hours of each course) is 680 hours or more (where education is provided by correspondence, the matters specified in item (i), (c), (2));

Courses other than those listed in the preceding three items: the following matters:

The matters listed in (a) and (d) of item (i) and (b) of the preceding item;

That its number of class hours per year (where there are separately defined courses such as a general department and an advanced course, the number of class hours of each course) is 680 hours or more.

When the Minister of Education, Culture, Sports, Science and Technology has established the standards set forth in paragraph (1), item (ii), the Minister is to give public notice of them.

Businesses specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxv) (Meaning of Special Farming Income Earner) of the Act are the following businesses:

A business engaged in the cultivation of rice, wheat, and other grain, potatoes, sweet potatoes, tobacco, vegetables, flowers, seeds and seedlings, and other field crops, fruit trees, products of orchards, or horticultural crops using greenhouses or other special facilities;

A business engaged in the production of cocoons or silkworm eggs;

A business engaged in the production of straw products or similar items, the raising or fattening of livestock, poultry, fur-bearing animals, or bees, the collection of eggs or honey, or the production of dairy products, operated concurrently by a person who principally cultivates or produces the things prescribed in the preceding two items.

Persons specified by Cabinet Order as prescribed in Article 3, paragraph (1) (Classification of Residents and Nonresidents) of the Act are persons who have Japanese nationality, who currently reside outside Japan, and who are recognized as permanently residing in that place.

Where an individual who has come to reside in Japan falls under any of the following items, that individual is presumed to be a person who has a domicile in Japan.

That the person has an occupation that normally requires residence in Japan continuously for one year or more;

That the person has Japanese nationality, and there are facts sufficient to infer that the person will reside in Japan continuously for one year or more, in light of circumstances in Japan such as the person's having a spouse or other relatives with whom the person shares a livelihood, and the person's occupation and whether the person has assets.

Where a spouse who shares a livelihood with an individual presumed under the preceding paragraph to have a domicile in Japan, or another relative supported by that individual, resides in Japan, those persons are also presumed to be persons who have a domicile in Japan.

Where an individual who has come to reside outside Japan falls under any of the following items, that individual is presumed to be a person who does not have a domicile in Japan.

That the person has an occupation that normally requires residence outside Japan continuously for one year or more;

That the person has the nationality of a foreign country or has obtained permission under the laws and regulations of a foreign country to reside permanently in that country, and there are no facts sufficient to infer that the person will return to Japan again and principally reside in Japan, in light of circumstances in Japan such as the person's having no spouse or other relatives with whom the person shares a livelihood, and the person's occupation and whether the person has assets.

Where a spouse who shares a livelihood with an individual presumed under the preceding paragraph not to have a domicile in Japan, or another relative supported by that individual, resides outside Japan, those persons are also presumed to be persons who do not have a domicile in Japan.