National tax国税

Regulation for Enforcement of the Income Tax Act

所得税法施行規則（しょとくぜいほうしこうきそく）

A Ministerial Order (省令) of the Ministry of Finance that carries out the Income Tax Act (所得税法) and that Act's Cabinet Order (政令), the Order for Enforcement of the Income Tax Act (所得税法施行令): it fixes the particulars, attached documents, forms and record-keeping that they leave to a Ministry of Finance Order (財務省令).

Text in force since
Promulgated
Articles: 251
Amendments on the way: 6

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What this law does

Many of its provisions fill in a matter that the Income Tax Act or its Cabinet Order (政令) leaves "to be prescribed by Order of the Ministry of Finance" (財務省令で定める), naming 法 (the Act) for the Income Tax Act and 令 (the Order) for the Order for Enforcement of the Income Tax Act (所得税法施行令), a Cabinet Order this site does not hold. Its words such as resident (居住者), non-resident (非居住者) and withholding (源泉徴収) mean what the Act's Article 2(1) defines them to mean.(Art. 1(1), Art. 1(2), Art. 47(1)) (the provisions it rests on)

Read the full overview

It lists what a final tax return (確定申告書) must state beyond the Act's figures, starting with the filer's name, address and Individual Number (個人番号). Where the Act requires a breakdown of gross revenue and necessary expenses — for a filer with real property, business or timber income who does not file a blue return (青色申告書), and for one whose revenue from a business giving rise to miscellaneous income was over 10 million yen two years before — the breakdown is made for each kind of income, item by item (sales, rent, wages paid, depreciation, rent paid, interest and so on), with a comparable item used where a listed one does not fit the business.(Art. 47(3), Art. 47(3)(i), Art. 47-3(1), Art. 47-3(1)(i), Art. 47-3(1)(ii), Income Tax Act Art. 120(6)) (the provisions it rests on)
A resident who was at any time in the year a non-permanent resident (非永住者) — someone without Japanese nationality who has lived in Japan for no more than five of the past ten years — attaches to the return a document stating their nationality; the days they came to live in Japan and stopped living there in each of the ten years before; how long in the year they were a non-permanent resident, another resident and a non-resident; and, for the non-permanent period, their income other than foreign-source income (国外源泉所得), and their foreign-source income with how much of it was paid in Japan or remitted from abroad.(Art. 47-4(1), Art. 47-4(1)(i), Art. 47-4(1)(ii), Art. 47-4(1)(iii), Art. 47-4(1)(iv), Income Tax Act Art. 120(7), Income Tax Act Art. 2(1)(iv)) (the provisions it rests on)
To have a relative who lives outside Japan (国外居住親族) counted as a spouse or dependant — on the return for deduction for dependents (扶養控除等申告書) given to an employer, or on a final tax return — a resident provides a document showing they are the spouse or relative claimed (a copy of the family register's annex (戸籍の附票) or another document a Japanese national or local government issued, with a copy of the passport; or a document a foreign government issued with the relative's name, date of birth and address) and records from a bank, a credit-card company or an electronic payment service showing that the resident paid that relative's living or education costs each time they were needed, with a translation of anything in a foreign language. A dependant abroad aged 30 or over and under 70 counts only as a student abroad, as a person with a disability, or on support: for support, the records must show 380,000 yen or more paid to that person in the year; for a student, a copy of a foreign visa or of a foreign residence card that a foreign government issued must show they live abroad on a status like Japan's Student status (留学).(Art. 73-2(2), Art. 73-2(2)(i), Art. 73-2(2)(ii), Art. 73-2(3), Art. 73-2(4), Art. 47-2(5), Art. 47-2(6), Art. 47-2(7), Art. 47-2(8), Art. 47-2(9), Art. 47-2(10), Income Tax Act Art. 2(1)(xxxiv-2)) (the provisions it rests on)
An employer paying salary in Japan to a resident makes two copies of a withholding receipt (源泉徴収票) for each person, on the form in Appended Table VI (1), files one with the district tax office director and gives the other to the person, by 31 January of the next year or within a month of the person leaving, as Article 226(1) of the Act sets. It shows the year's pay, the income tax withheld, the social insurance premiums deducted and the spouse and dependants counted, and, for pay settled by year-end adjustment (年末調整), the income after the employment income deduction. At each payment of salary, retirement allowance or public pension, the payer also gives a pay slip (支払明細書) showing the amount, the income tax withheld and any over-withheld tax refunded; a public-pension payer may instead show the year's later payments on one slip.(Art. 93(1), Art. 93(1)(ii), Art. 93(1)(iii), Art. 93(1)(iv), Art. 93(1)(v), Art. 93(1)(vi), Art. 95(1), Form No. 6-1, Art. 100(1), Art. 100(2), Income Tax Act Art. 226(1)) (the provisions it rests on)
A blue-return filer (青色申告者) records every transaction affecting the assets, liabilities and capital of the business by the principles of double-entry bookkeeping (正規の簿記), keeps a journal and a general ledger, takes stock and draws up a balance sheet and a profit and loss statement as of 31 December (or the day of death or of leaving Japan), and keeps the books and documents at home or at the business for seven years from the day after 15 March of the year after the one they were closed, made or received — five years only for orders, contracts, invoices, receipts and similar transaction documents not made on receiving or paying out cash or deposits. Others with real property, business or timber income record their revenue and expenses by a simple method the Minister of Finance sets, and keep that book for seven years and other books and documents for five. Someone whose revenue from a business giving rise to miscellaneous income was over 3 million yen two years before keeps the invoices, receipts and similar documents made on receiving or paying out cash or deposits for five years from the day after 15 March of the next year.(Art. 56(1), Art. 57(1), Art. 58(1), Art. 60(1), Art. 61(1), Art. 63(1), Art. 63(1)(iii), Art. 63(3), Art. 63(4), Art. 102(1), Art. 102(2), Art. 102(4), Art. 102(7), Art. 102(8), Income Tax Act Art. 232(1), Income Tax Act Art. 232(2)) (the provisions it rests on)

Final tax returnNon-permanent residentsRelatives living abroadWithholding receiptsPay slipsBlue-return bookkeepingPayment reportsNotice of starting a business

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Amendments

A Japanese law is changed by another law or order that rewrites it — an . This law has 6 amendments on the way — , but . Its latest amendments are below. This law's amendments page lists every amendment e-Gov records and, for those whose changes this site has read, shows them provision by provision, in Japanese and English.

1 December 2026

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