Article 262-2Cases Where a Tax Return Must Be Filed Even If Income Other Than Salary Income Is Small
第二百六十二条の二（給与所得以外の所得が少額であつても確定申告書の提出を要する場合）
The cases specified by Cabinet Order prescribed in Article 121, paragraph (1) (When Filing an Income Tax Return Is Not Required) of the Act are cases where a person listed in the following items receives, from the corporation prescribed in item (i) that pertains to that person, in addition to the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, interest on loans pertaining to the business of that corporation or consideration for the use of real property, movables, goodwill, or other assets for that business.
法第百二十一条第一項（確定所得申告を要しない場合）に規定する政令で定める場合は、次に掲げる者がその者に係る第一号に規定する法人から、法第二十八条第一項（給与所得）に規定する給与等のほか、当該法人の事業に係る貸付金の利子又は不動産、動産、営業権その他の資産を当該事業の用に供することによる対価の支払を受ける場合とする。
an officer of a corporation that is a family company prescribed in Article 157, paragraph (1), item (i) (Negation of Actions or Calculations by a Family Company) of the Act;
法第百五十七条第一項第一号（同族会社の行為又は計算の否認）に規定する同族会社である法人の役員
a person who is or was a relative of an officer referred to in the preceding item;
前号の役員の親族であり又はあつた者
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