Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (6) of the Act are the following matters:

the matters specified below for each of the following categories of cases:

where matters concerning the deduction for small enterprise-based mutual aid premiums and similar payments are stated in a Tax Return: the amount of the small enterprise-based mutual aid premiums and similar payments prescribed in Article 262, paragraph (1), item (iii) of the Order that is stated in that Tax Return;

where matters concerning the life insurance premium deduction are stated in a Tax Return: the amount of the premiums set forth in Article 262, paragraph (1), item (iv), (a) through (e) of the Order that forms the basis for calculating the amount of the deduction stated in that Tax Return, and the matters specified in the items of paragraph (1) for the category of premiums set forth in those items;

where matters concerning the earthquake insurance premium deduction are stated in a Tax Return: the amount of the earthquake insurance premiums prescribed in Article 262, paragraph (1), item (v) of the Order that forms the basis for calculating the amount of the deduction stated in that Tax Return, and the matters prescribed in paragraph (2);

any other matters for reference.

The provisions of the preceding twothree paragraphs apply mutatis mutandis to the documents prescribed in Article 120, paragraph (4) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, and to the statements prescribed in Article 120, paragraph (6) of the Act that may be attached to a Tax Return pursuant to the provisions of that paragraph, respectively.

The document referred to in Article 120, paragraph (6)(8) (Filing an Income Tax ReturnsReturn) of the Act that is to be attached to a Tax Return pursuant to the provisions of that paragraph is to be prepared for each of real property income, business income or timber income, and miscellaneous income relating to a business that generates miscellaneous income, and in that document the amounts to be included in gross revenue and necessary expenses in calculating the amount of real property income, business income or timber income, or the amount of miscellaneous income relating to a business that generates miscellaneous income, must be divided by the categories prescribed in the following items and stated as an amount for each such category. In this case, for a category that is difficult to apply in view of the type of industry, form of business, scale or other circumstances, another category equivalent to that category may be used.

The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (6)(8) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.

The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7)(9) (Filing an Income Tax ReturnsReturn) of the Act are the following:

the name of the person who is filing the return form set forth in Article 120, paragraph (7)(9) of the Act, and the person's nationality and domicile or residence;

The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7)(9) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (7)(9) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.

The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (6)(8) (Filing an Income Tax ReturnsReturn) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (6)(8) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.