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on 1 January 2027, in 2 months

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)

Amended by

Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act

所得税法施行規則の一部を改正する省令

The whole text as amended, on e-Gov

The same amending law also changes

  • 1 April 2023 — This law
  • 11 May 2023 — This law
  • 1 June 2023 — This law
  • 1 January 2024 — This law
  • 1 October 2024 — This law
  • 1 January 2025 — This law
  • 1 January 2026 — This law

9 provisions changed · 3 provisions added · 10 provisions removed · 8 provisions in the supplementary provisions · 3 provisions moved to another number

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

Article 36-4 · Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.第三十六条の四(青色専従者給与に関する届出書の記載事項等)

2 reworded
Read it in the amended law
  • ChangedArticle 36-4, paragraph (1), item (iv)

    the amount of salary paid to other employees engaged in the business, and the method and form of payment;

    その事業に従事する他の使用人に対して支払う給与の金額並びにその支給の方法及び形態

  • ChangedArticle 36-4, paragraph (1), item (v)

    the criteria for pay raises and any other matters for reference.

    昇給の基準その他参考となるべき事項

Article 55 · Matters to Be Stated in a Written Application for Approval to File a Blue Return第五十五条(青色申告承認申請書の記載事項)

2 removed · 1 moved
Read it in the amended law
  • RemovedArticle 55, paragraph (1), item (iii)

    if, after the approval to submit a Blue Return was rescinded pursuant to Article 150, paragraph (1) (Rescission of Approval to File a Blue Return) of the Act, or after a written notification to the effect of ceasing to submit returns by Blue Return was submitted pursuant to Article 151, paragraph (1) (Discontinuation of Blue Returns) of the Act, the person intends to submit the written application in item (i) again, the date on which the person received the notice under Article 150, paragraph (2) of the Act pertaining to the rescission, or the date on which the person submitted the written notification of discontinuation;

    法第百五十条第一項(青色申告の承認の取消し)の規定により青色申告書の提出の承認を取り消され、又は法第百五十一条第一項(青色申告の取りやめ)の規定により青色申告書による申告書の提出をやめる旨の届出書を提出した後再び第一号の申請書を提出しようとする場合には、その取消しに係る同条第二項の規定による通知を受けた日又は取りやめの届出書の提出をした日

  • RemovedArticle 55, paragraph (1), item (iv)

    if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;

    その年一月十六日以後新たに法第百四十三条(青色申告)に規定する業務を開始した場合には、その開始した年月日

  • Article 55, paragraph (1), item (iii)Its words stay the same; only its number changes.

Article 78 · Written Application for Approval of Special Provisions on the Due Date for Payment第七十八条(納期の特例に関する承認の申請書)

1 reworded · 1 removed · 1 moved
Read it in the amended law
  • ChangedArticle 78, paragraph (1), item (ii)

    for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes Subject to Withholding) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage in each month of the most recent six months and the amount of that (if there are persons employed temporarily, the number of persons receiving payment of salary or other wage, and, if there are the number of persons employed temporarily, a breakdown of these for those persons);

    法第二百十六条(源泉徴収に係る所得税の納期の特例)の規定による承認を受けようとする同条に規定する事務所等に係る最近における六月間の月別の給与等の支払を受ける者の数及び当該給与等の金額並びに臨時に雇用している者がある場合には、その者に係るこれらの内訳給与等の支払を受ける者の数(臨時に雇用している者がある場合には、給与等の支払を受ける者の数及び臨時に雇用している者の数)

  • RemovedArticle 78, paragraph (1), item (iv)

    whether or not the person has received a notice of rescission under Article 217, paragraph (4) of the Act within one year on or before the day on which the written application set forth in item (i) was submitted;

    第一号の申請書を提出した日以前一年以内において法第二百十七条第四項の規定による取消しの通知を受けたことの有無

  • Article 78, paragraph (1), item (iv)Its words stay the same; only its number changes.

Article 93 · Withholding Receipts for Salaries or Other Wages第九十三条(給与等の源泉徴収票)

2 reworded · 4 removed
Read it in the amended law
  • ChangedArticle 93, paragraph (1), item (ii)

    with respect to the salary or other wage the payment of which was finalized during the year (including, where that salary or other wage has been subject to Article 190 (Year-End Adjustment) of the Act and the person receiving the payment has, in that year, submitted, through another payer of salary or other wage, another salary income earner's return for deduction for Dependents, etc. (meaning a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act; the same applies in item (vi) and in item (iii) of the following paragraph), the salary or other wage prescribed in Article 311 (Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.) of the Order), its type and total amount;

    その年中に支払の確定した給与等(当該給与等が法第百九十条(年末調整)の規定の適用を受けたものである場合において、その支払を受ける者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書(法第百九十四条第八項(給与所得者の扶養控除等申告書)に規定する給与所得者の扶養控除等申告書をいう。第六号及び次項第三号において同じ。)を提出したことがあるときは、令第三百十一条(再就職者等の年末調整の対象となる給与等)に規定する給与等を含む。)につきその種類及びその合計額

  • ChangedArticle 93, paragraph (2)

    In the case of the preceding paragraph, where any of the cases set forth in the following items appliesthe amount of salary or other wage paid during the year to the same person (limited to a person who retired in the course of the year) is 300,000 yen or less, the Withholding receipt under that paragraph for thethat salary or other wage falling under that item need not be submitted to the district director.

    前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する同一人(その年の中途において退職した者に限る。)に対するその年中の給与等の支払金額が三十万円以下であるときは、当該給与等に係る同項の源泉徴収票は、税務署長に提出することを要しない。

  • RemovedArticle 93, paragraph (2), item (i)

    where the amount of payment during the year to the same person of salary or other wage that has been subject to Article 190 of the Act (excluding salary or other wage paid to a person prescribed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act and salary or other wage prescribed in the following item) is 5,000,000 yen or less;

    同一人に対するその年中の法第百九十条の規定の適用を受けた給与等(法第二百四条第一項第二号(報酬、料金等に係る源泉徴収義務)に規定する者に支払う給与等及び次号に規定する給与等を除く。)の支払金額が五百万円以下である場合

  • RemovedArticle 93, paragraph (2), item (ii)

    where the amount of payment during the year to the same person of salary or other wage that has been subject to Article 190 of the Act and that a corporation pays to its officer (including a counselor, advisor and other persons similar to them) is 1,500,000 yen or less;

    同一人に対するその年中の法第百九十条の規定の適用を受けた給与等で法人がその役員(相談役、顧問その他これらに類する者を含む。)に対して支払うものの支払金額が百五十万円以下である場合

  • RemovedArticle 93, paragraph (2), item (iii)

    where the amount of payment during the year to the same person of salary or other wage, other than that prescribed in the preceding two items, which is paid to a person who has submitted a salary income earner's return for deduction for Dependents, etc. (excluding an officer set forth in the preceding item) by the payer of salary or other wage through whom the return was submitted at that time, is 2,500,000 yen or less;

    同一人に対するその年中の前二号に規定する給与等以外の給与等で給与所得者の扶養控除等申告書を提出した者(前号の役員を除く。)に対してその提出の際に経由した給与等の支払者が支払うものの支払金額が二百五十万円以下である場合

  • RemovedArticle 93, paragraph (2), item (iv)

    where the amount of payment during the year to the same person of salary or other wage other than that prescribed in the preceding three items is 500,000 yen or less.

    同一人に対するその年中の前三号に規定する給与等以外の給与等の支払金額が五十万円以下である場合

Article 94-2 · Withholding Receipts for Public Pensions or Retirement Packages第九十四条の二(公的年金等の源泉徴収票)

2 reworded · 3 removed · 1 moved
Read it in the amended law
  • ChangedArticle 94-2, paragraph (1)

    A person who, in Japan, pays to a Resident a public pension or retirement package prescribed in Article 226, paragraph (3) (Withholding Receipts for Public Pensions or Retirement Packages) of the Act (hereinafter in this Article referred to as "public pension or retirement package") must, pursuant to Article 226, paragraph (3) of the Act, prepare, for each person receiving the payment of that public pension or retirement package, two Withholding receipts stating the following matters, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (referred to as the "competent district director" in item (i), (a) and item (vii), (a)(1)), and deliver the other to the person receiving the payment of that public pension or retirement package.

    居住者に対し国内において法第二百二十六条第三項(公的年金等の源泉徴収票)に規定する公的年金等(以下この条において「公的年金等」という。)の支払をする者は、同項の規定により、その公的年金等の支払を受ける者の各人別に、次に掲げる事項を記載した源泉徴収票二通を作成し、一通をその公的年金等に係る所得税の法第十七条(源泉徴収に係る所得税の納税地)の規定による納税地の所轄税務署長(第一号イ及び第七号イ(1)において「所轄税務署長」という。)に提出し、他の一通をその公的年金等の支払を受ける者に交付しなければならない。

  • RemovedArticle 94-2, paragraph (2)

    In the case of the preceding paragraph, where any of the cases set forth in the following items applies, the Withholding receipt under that paragraph for the public pension or retirement package falling under that item need not be submitted to the district director.

    前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する公的年金等に係る同項の源泉徴収票は、税務署長に提出することを要しない。

  • RemovedArticle 94-2, paragraph (2), item (i)

    where the amount of payment to the same person during the year of public pensions or retirement packages set forth in Article 203-3, items (i) through (vi) of the Act is 600,000 yen or less;

    同一人に対しその年中に支払う法第二百三条の三第一号から第六号までに掲げる公的年金等の支払金額が六十万円以下である場合

  • RemovedArticle 94-2, paragraph (2), item (ii)

    where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.

    同一人に対しその年中に支払う法第二百三条の三第七号に掲げる公的年金等の支払金額が三十万円以下である場合

  • ChangedArticle 94-2, paragraph (2)

    The provisions of Article 93, paragraph (3) (Procedures for Approval by the District DirectorWithholding Receipts for Salaries or Other Wages) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.

    第九十三条第三項(税務署長の承認に係る手続給与等の源泉徴収票)の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。

  • Article 94-2, paragraph (3)Its words stay the same; only its number changes.

Article 95-3 · Special Provisions on the Submission of Withholding Receipts第九十五条の三(源泉徴収票の提出の特例)

3 added
Read it in the amended law
  • AddedArticle 95-3, paragraph (1)

    The matters specified by Ministry of Finance Order as prescribed in Article 226, paragraph (6) (Withholding Receipts) of the Act are the matters specified in each of the following items for the category of report set forth in that item.

    法第二百二十六条第六項(源泉徴収票)に規定する財務省令で定める事項は、次の各号に掲げる報告書の区分に応じ当該各号に定める事項とする。

  • AddedArticle 95-3, paragraph (1), item (i)

    the report set forth in Article 226, paragraph (6), item (i) of the Act: the matters prescribed in Article 93, paragraph (1), item (i), (a) (Withholding Receipts for Salaries or Other Wages), the matters set forth in items (ii) through (v) of that paragraph, the matters prescribed in item (vi), (a)(1) of that paragraph, the matters set forth in (b) and (c) of that item, the matters set forth in items (vii) through (xi) of that paragraph, and the matters set forth in item (xiii) of that paragraph;

    法第二百二十六条第六項第一号に掲げる報告書 第九十三条第一項第一号イ(給与等の源泉徴収票)に定める事項、同項第二号から第五号までに掲げる事項、同項第六号イ(1)に定める事項、同号ロ及びハに掲げる事項、同項第七号から第十一号までに掲げる事項並びに同項第十三号に掲げる事項

  • AddedArticle 95-3, paragraph (1), item (ii)

    the report set forth in Article 226, paragraph (6), item (ii) of the Act: the matters prescribed in Article 94-2, paragraph (1), item (i), (a) (Withholding Receipts for Public Pensions or Retirement Packages), the matters set forth in items (ii) through (vi) of that paragraph, the matters prescribed in item (vii), (a)(1) of that paragraph, the matters set forth in (b) and (c) of that item, and the matters set forth in item (ix) of that paragraph.

    法第二百二十六条第六項第二号に掲げる報告書 第九十四条の二第一項第一号イ(公的年金等の源泉徴収票)に定める事項、同項第二号から第六号までに掲げる事項、同項第七号イ(1)に定める事項、同号ロ及びハに掲げる事項並びに同項第九号に掲げる事項

Article 99 · Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters第九十九条(給与等の支払をする事務所の開設等の届出)

2 reworded
Read it in the amended law
  • ChangedArticle 99, paragraph (1)

    A person who has established, or relocated or abolished, in Japan an office, place of business, or other similar facility that handles the payment affairs of the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Article referred to as "salary or other wage") (hereinafter in this Article referred to as a "salary payment office, etc.") must, except where the written notification under the preceding Article is to be submitted regarding that fact, pursuant to Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act, submit a written notification stating the following matters to the district director with jurisdiction over the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the district director with jurisdiction over the location of the salary payment office, etc. before the relocation).

    国内において法第二十八条第一項(給与所得)に規定する給与等(以下この条において「給与等」という。)の支払事務を取り扱う事務所、事業所その他これらに準ずるもの(以下この条において「給与支払事務所等」という。)を設け、又はこれを移転し、若しくは廃止した者は、その事実につき前条の届出書を提出すべき場合を除き、法第二百三十条(給与等の支払をする事務所の開設等の届出)の規定により、次に掲げる事項を記載した届出書を、その給与支払事務所等の所在地の所轄税務署長(給与支払事務所等を移転する場合には、その移転前の給与支払事務所等の所在地の所轄税務署長)に提出しなければならない。

  • ChangedArticle 99, paragraph (1), item (iv)

    the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification, by category such as type of occupation;

    その届出書を提出する日の現況におけるその給与支払事務所等において給与等の支払を受ける者の職種等の別の人員数

8 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 2 · Transitional Measures Regarding Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.附則第二条(青色専従者給与に関する届出書の記載事項等に関する経過措置)

Read it in the amended law
  • AddedSupplementary Provisions, Article 2, paragraph (1)

    The provisions of Article 36-4, paragraph (1) of the Regulation for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Regulation") apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.

    改正後の所得税法施行規則(以下「新規則」という。)第三十六条の四第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 5 · Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval to File a Blue Return附則第五条(青色申告承認申請書の記載事項に関する経過措置)

Read it in the amended law
  • AddedSupplementary Provisions, Article 5, paragraph (1)

    The provisions of Article 55 of the New Regulation (including as applied mutatis mutandis pursuant to Article 67 of the Regulation for Enforcement of the Income Tax Act) apply to the case of seeking approval under Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act; the same applies hereinafter in this Article) for income tax for 2027 and subsequent years, and the provisions then in force continue to govern the case of seeking approval under Article 143 of the Income Tax Act for income tax for 2026 and earlier years.

    新規則第五十五条(所得税法施行規則第六十七条において準用する場合を含む。)の規定は、令和九年分以後の所得税につき所得税法第百四十三条(同法第百六十六条において準用する場合を含む。以下この条において同じ。)の承認を受けようとする場合について適用し、令和八年分以前の所得税につき同法第百四十三条の承認を受けようとする場合については、なお従前の例による。

Supplementary Provisions, Article 9 · Transitional Measures Concerning a Written Application for Approval of the Special Provisions on the Due Date for Payment附則第九条(納期の特例に関する承認の申請書に関する経過措置)

Read it in the amended law
  • AddedSupplementary Provisions, Article 9, paragraph (1)

    The provisions of Article 78 of the New Regulation apply to salary or other wage and severance pay or other such compensation prescribed in Article 216 of the Income Tax Act that are payable on or after January 1, 2027, and the provisions then in force continue to govern salary or other wage and severance pay or other such compensation prescribed in that Article that are payable before that date.

    新規則第七十八条の規定は、令和九年一月一日以後に支払うべき所得税法第二百十六条に規定する給与等及び退職手当等について適用し、同日前に支払うべき同条に規定する給与等及び退職手当等については、なお従前の例による。

Supplementary Provisions, Article 10 · Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages附則第十条(給与等の源泉徴収票に関する経過措置)

2 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 10, paragraph (1)

    The provisions of Article 93, paragraph (2) of the New Regulation apply to Withholding receipts for salaries or other wages prescribed in paragraph (1) of that Article that are to be submitted on or after January 1, 2027, and the provisions then in force continue to govern Withholding receipts for salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation that are to be submitted before that date.

    新規則第九十三条第二項の規定は、令和九年一月一日以後に提出すべき同条第一項に規定する給与等の源泉徴収票について適用し、同日前に提出すべき旧規則第九十三条第一項に規定する給与等の源泉徴収票については、なお従前の例による。

  • AddedSupplementary Provisions, Article 10, paragraph (2)

    With respect to the application of Article 97-4, paragraph (1) of the New Regulation to a Withholding receipt prescribed in Article 93, paragraph (1) of the New Regulation that is to be submitted on or after January 1, 2027, the phrase "number of sheets" in that paragraph is deemed to be replaced with "number of sheets (excluding the number of sheets of the table in Appended Table VI (1) for the salary or other wage that falls under the items of Article 93, paragraph (2) (Withholding Receipts for Salaries or Other Wages) of the Regulation for Enforcement of the Income Tax Act before the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) and is prescribed in paragraph (1) of that Article)".

    令和九年一月一日以後に提出すべき新規則第九十三条第一項に規定する源泉徴収票に係る新規則第九十七条の四第一項の規定の適用については、同項中「枚数」とあるのは、「枚数(所得税法施行規則の一部を改正する省令(令和五年財務省令第十二号)による改正前の所得税法施行規則第九十三条第二項各号(給与等の源泉徴収票)の規定に該当する同条第一項に規定する給与等に係る別表第六(一)の表の枚数を除く。)」とする。

Supplementary Provisions, Article 11 · Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages附則第十一条(公的年金等の源泉徴収票に関する経過措置)

2 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 11, paragraph (1)

    With respect to the application of Article 94-2, paragraph (2) of the Former Regulation to a Withholding receipt for a public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be submitted before January 1, 2027, the provisions then in force continue to govern.

    令和九年一月一日前に提出すべき旧規則第九十四条の二第一項に規定する公的年金等の源泉徴収票に係る同条第二項の規定の適用については、なお従前の例による。

  • AddedSupplementary Provisions, Article 11, paragraph (2)

    With respect to the application of Article 97-4, paragraph (1) of the New Regulation to a Withholding receipt prescribed in Article 94-2, paragraph (1) of the New Regulation that is to be submitted on or after January 1, 2027, the phrase "number of sheets" in that paragraph is deemed to be replaced with "number of sheets (excluding the number of sheets of the table in Appended Table VI (3) for the public pension or retirement package that falls under the items of Article 94-2, paragraph (2) (Withholding Receipts for Public Pensions or Retirement Packages) of the Regulation for Enforcement of the Income Tax Act before the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) and is prescribed in paragraph (1) of that Article)".

    令和九年一月一日以後に提出すべき新規則第九十四条の二第一項に規定する源泉徴収票に係る新規則第九十七条の四第一項の規定の適用については、同項中「枚数」とあるのは、「枚数(所得税法施行規則の一部を改正する省令(令和五年財務省令第十二号)による改正前の所得税法施行規則第九十四条の二第二項各号(公的年金等の源泉徴収票)の規定に該当する同条第一項に規定する公的年金等に係る別表第六(三)の表の枚数を除く。)」とする。

Supplementary Provisions, Article 14 · Transitional Measures Regarding the Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters附則第十四条(給与等の支払をする事務所の開設等の届出に関する経過措置)

Read it in the amended law
  • AddedSupplementary Provisions, Article 14, paragraph (1)

    The provisions of Article 99 of the New Regulation (limited to the part relating to item (iv)) apply to facts prescribed in Article 230 of the New Act that arise on or after January 1, 2027, and the provisions then in force continue to govern facts prescribed in Article 230 of the Former Act that arose before that date.

    新規則第九十九条(第四号に係る部分に限る。)の規定は、令和九年一月一日以後に生ずる新法第二百三十条に規定する事実について適用し、同日前に生じた旧法第二百三十条に規定する事実については、なお従前の例による。