Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (1) (Filing Income Tax Returns) of the Act are the amount of the deductions, and the basis for calculating the amount of the deductions, with respect to those among the deductions under the provisions of Articles 74 to 77 (Social Insurance Premium Deduction, etc.), Articles 79 to 84-2 (Disability Deduction, etc.) and Article 86 (Basic Personal Exemption) of the Act for which the amount of those deductions relating to a Resident's income tax for the year is the same as the amounts set out in Article 190, item (ii), (a) to (f) (Year-End Adjustment) of the Act that were deducted from the amount of salary or other wage after deduction of salary income deduction, as prescribed in that item, with respect to the salary or other wage prescribed in Article 120, paragraph (1) of the Act, and the matters set out in items (xix) to (xxi) and item (xxiv) of paragraph (3).

The entry in the return prescribed in Article 120, paragraph (1) of the Act that is made pursuant to the provisions of the latter part of that paragraph is, with respect to the deductions under the provisions of Articles 74 to 77, Articles 79 to 84-2 and Article 86 of the Act for which the amounts are the same as prescribed in the preceding paragraph, to be the entry of the amount of those deductions (or, where the total amount of the amounts of those deductions is the same as the total amount of the amounts set out in Article 190, item (ii), (a) to (f) of the Act that were deducted from the amount of salary or other wage after deduction of salary income deduction prescribed in Article 120, paragraph (1) of the Act, that total amount).

The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (1), item (viii) of the Act are the following:

the name, domicile (or, if the person has no domicile in Japan, residence) and individual number (for a person who has no individual number, the name and domicile (or, if the person has no domicile in Japan, residence)) of the person who submits a return under the provisions of Article 120, paragraph (1), Article 122, paragraph (1) or (2) (Filing a Return to Receive a Refund), Article 125, paragraph (1) or (2) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (1) or (2) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

in the case of submitting a return prescribed in Article 124, paragraph (1) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraph (1) or (2) of the Act because the person falls under those provisions, the name of the deceased person prescribed in those provisions and the deceased person's domicile at the time of death (or, if the deceased person had no domicile in Japan, residence) and, if the place of domicile (or, if there was no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the location of the asset or business that is the basis of Each Class of Income, or the place where Each Class of Income arises (where the place where the Class of Income arises is the location of the domicile or residence, or of the head office, principal office, branch office or subordinate office (hereinafter referred to as the "head office, etc." in this item) of the payer of the revenue relating to that Class of Income, the name or title of that payer and the domicile or residence, or the location of the head office, etc. or the corporate number);

the following matters with respect to the asset that is the basis of capital gains among Each Class of Income (where the matters set out in item (xi) or item (xiv) are to be stated for that asset, the matters set out in (b) and (c), and where the matters set out in item (xii) or item (xiii) are to be stated, the matters set out in (b)):

the type and quantity of the asset, and the date of transfer and the date of acquisition of the asset;

the revenue from the transfer of the asset, and the acquisition cost of the asset prescribed in Article 33, paragraph (3) (Capital Gains) of the Act and the amount of expenses required for its transfer;

if the asset falls under Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding an asset prescribed in (d) or (e)), the total amount of the amounts specified in each item of that paragraph;

if the asset is a spouse's right of residence acquired by inheritance or bequest as set out in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act, the amount calculated pursuant to the provisions of Article 169-2, paragraph (2) (Acquisition Costs of Assets Acquired as Gifts) of the Order for the extinguishment of that spouse's right of residence;

if the asset is a right to use, based on a spouse's right of residence acquired by inheritance or bequest as set out in Article 60, paragraph (1), item (i) of the Act, land (including a right existing on land) that is used as the site of the building that is the object of that spouse's right of residence, the amount calculated pursuant to the provisions of Article 169-2, paragraph (4) of the Order for the extinguishment of that right;

if the person intends to be subject to the application of Article 42, paragraph (1) or (2) (Exclusion of Government Subsidies and Their Equivalent in Gross Revenue) or Article 43, paragraph (1) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act, the matters prescribed in Article 42, paragraph (3) or Article 43, paragraph (4) of the Act, respectively;

the type of valuation method prescribed in Article 47, paragraph (1) (Methods of Calculating and Valuing Cost of Sales, etc. of Inventory) of the Act that was selected for valuing the Inventory forming the basis of the amount included in necessary expenses in calculating the amount of business income for the year, the type of valuation method prescribed in Article 48, paragraph (1) (Methods of Calculating and Valuing Cost of Securities Transferred, etc.) of the Act that was selected for valuing the Securities that formed that basis, or the type of valuation method prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act that was selected for valuing the cryptoassets prescribed in that paragraph that formed that basis;

the type of depreciation method prescribed in Article 49, paragraph (1) (Calculation of Depreciation Allowances for Depreciable Assets and Depreciation Methods) of the Act that was selected for calculating the amount of depreciation allowances included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year;

if the person intends to be subject to the application of Article 52, paragraph (1) or (2) (Allowance for Doubtful Accounts) or Article 54, paragraph (1) (Allowance for Retirement Benefits) of the Act, the details prescribed in Article 52, paragraph (4) or Article 54, paragraph (4) of the Act, respectively;

if the person intends to be subject to the application of Article 57, paragraph (3) (Special Provisions on Necessary Expenses If There Is a Relative Employed Only by the Business, etc.) of the Act, the name and individual number of the relative employed only by the Resident prescribed in that paragraph, and the matters prescribed in paragraph (5) of that Article;

if the person intends to be subject to the application of Article 57-2, paragraph (1) (Special Provisions on Deduction of Specific Expenses of Salary Income Earners) of the Act, the matters prescribed in paragraph (3) of that Article;

if the person intends to be subject to the application of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act, the matters prescribed in paragraph (3) of that Article;

if Article 60-2, paragraphs (1) to (3) (Special Provisions on Capital Gains upon Departure from Japan) of the Act apply, the following matters:

the date of departure from Japan prescribed in Article 60-2, paragraph (1) of the Act relating to that application, or the scheduled date of that departure;

the quantity, by type and by name or brand, of the Securities, etc. prescribed in Article 60-2, paragraph (1) of the Act, the contracts relating to unsettled margin transactions, etc. prescribed in paragraph (2) of that Article, or the contracts relating to unsettled derivative transactions prescribed in paragraph (3) of that Article, relating to that application (referred to as "covered assets" in the following item), the amounts set out in the items of paragraph (1), the items of paragraph (2) or the items of paragraph (3) of that Article, the acquisition cost, and the date of acquisition or commencement of the transaction;

if Article 60-3, paragraphs (1) to (3) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act apply, the following matters:

the date of the gift or the date of commencement of the succession relating to that application;

the name and domicile or residence of the donee, heir or legatee who received the transfer of the covered assets relating to that application;

the quantity, by type and by name or brand, of the covered assets relating to that application, the amount equivalent to the value at the time of the gift or similar transfer prescribed in Article 60-3, paragraph (1) of the Act or the amount equivalent to the amount of profit or the amount of loss prescribed in paragraph (2) or (3) of that Article, the acquisition cost, and the date of acquisition or commencement of the transaction;

in the case of submitting a return prescribed in Article 151-5, paragraphs (1) to (3) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Act because the person falls under those provisions, the fact that those provisions apply, the category of the grounds for the division of the estate or similar event prescribed in paragraph (1) of that Article relating to that application, and the date on which those grounds for the division of the estate or similar event arose;

if the person intends to be subject to the application of Article 63 (Special Provisions on Necessary Expenses If a Business Is Discontinued) or Article 64 (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act with respect to Each Class of Income for the year, matters concerning the application of those provisions;

if the person intends to be subject to the application of Article 66, paragraph (2) (Periods to Which Revenue and Expenses Relating to Construction Contracts Are Attributed) or Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act, a statement to that effect;

the Net Loss to be deducted in the year pursuant to Article 70, paragraph (1) or (2) (Carryover Deduction of Net Loss) of the Act or the Casualty Loss to be deducted in the year pursuant to Article 71, paragraph (1) (Carryover Deduction of Casualty Loss) of the Act, and the basis for calculating those amounts;

if the person intends to be subject to the application of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act, a statement to that effect and the particulars of the calculation;

the amounts set out in Article 123, paragraph (2), item (ii), item (iv) or item (v) (Matters to Be Stated in a Final Return Showing Losses) of the Act and the basis for calculating those amounts;

matters concerning the Casualty Loss deduction, 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 or dividend deduction;

the name, date of birth and individual number (for a person who has no individual number, the name and date of birth) of a Claimable Spouse or a spouse whose living expenses are paid from the same resources as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act, and, if those persons are spouses residing outside Japan prescribed in Article 262, paragraph (3) (Submission or Presentation of Documents, etc. Relating to a Tax Return) of the Order, that fact;

the name, date of birth, relationship to the Resident who has them, and individual number (for a person who has no individual number, the name, date of birth and relationship to the Resident who has them) of a Claimable Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as a "specified relative" in this item), and, if those persons are dependent relatives, etc. residing outside Japan prescribed in the portion of Article 262, paragraph (4) of the Order preceding each item, that fact and the facts by which they fall under a Claimable Dependent or specified relative;

if the person intends to be subject to the application of the provisions concerning the credit for the amount equivalent to the foreign tax adjusted at distribution or the foreign tax credit, the amount to be received as those credits and the particulars of its calculation;

if Article 41-3-3, paragraph (1) (Special Deduction from Income Tax Amount for 2024) of the Act on Special Measures Concerning Taxation applies, the following matters:

the special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as the "special tax credit amount for 2024" in (b) and (c));

if the person has a spouse in the same household prescribed in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation relating to the special tax credit amount for 2024, the name, date of birth and individual number (for a person who has no individual number, the name and date of birth) of that spouse in the same household and, if that spouse in the same household is not a Claimable Spouse, that fact;

if the person has a Dependent prescribed in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation relating to the special tax credit amount for 2024, the name, date of birth, relationship to the Resident who has that Dependent, and individual number (for a person who has no individual number, the name, date of birth and relationship to the Resident who has that Dependent) of that Dependent;

if Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction If There Is a Dependent Under 23 Years of Age) of the Act on Special Measures Concerning Taxation applies, the name, date of birth, relationship to the Resident who has the Dependent, and individual number (for a person who has no individual number, the name, date of birth and relationship to the Resident who has the Dependent) of the Dependent prescribed in that paragraph;

any other matters for reference.

The provisions of paragraphs (1) and (2) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in the latter part of Article 120, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act and the latter part of Article 263, paragraph (1) (Special Provisions on Tax Returns in the Case of Death) of the Order, and to the entries in the return prescribed in Article 120, paragraph (1) of the Act made pursuant to the provisions of the latter part of that paragraph, respectively.