4 provisions changed · 1 provision added · 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.
Article 47-2 · Documents, etc. to Be Attached to a Final Return Showing Income第四十七条の二（確定所得申告書に添付すべき書類等）
where matters concerning the social insurance premium deduction (limited to that relating to the social insurance premiums set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act) are stated in a Tax Return: the amount of the social insurance premiums prescribed in Article 262, paragraph (1), item (ii) of the Order that is stated in that Tax Return;
if there is an amount of income tax collected pursuant to Article 3-3, paragraph (3) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) (excluding the portion pertaining to the interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article), Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) (limited to the portion pertaining to paragraph (2), item (ii) of that Article), Article 9-2, paragraph (2) (Special Provisions on Withholding at the Source, etc. on Dividend Income from Shares Issued outside Japan) or Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold TaxesWithholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, with respect to the interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) of that Act, the dividends and similar income on foreign Investment Trusts, etc. prescribed in Article 8-3, paragraph (3) of that Act, the dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (2) of that Act, or the dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act (excluding the dividends and similar income on listed shares, etc. in a minor'stax-exempt account prescribed in the following item; hereinafter referred to as "dividends and similar income" in this item), for each payer, or handler of payment prescribed in these provisions, and type, the principal or quantity thereof, the revenue from the dividends and similar income and the amount of income tax collected (if Article 37-11-6, paragraph (6) (Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account) of that Act applies, the amount after that application), and the name of the payer and the location of its head office or principal office, or its corporate number, or the name of the handler of payment and the location of its office, place of business or other similar place that handles the payment business (referred to as "office or similar place" in item (x)), or its corporate number;
with respect to the dividends and similar income on listed shares, etc. in a minor'stax-exempt account prescribed in Article 9-99-8, paragraph (1) of the Act on Special Measures Concerning Taxation for which the provisions of that paragraph have been deemed not to applyare treated as not having applied because a cause such as non-performance of the contract prescribed in Article 9-99-8, paragraph (2) (Tax Exemption on from Taxation of Dividend Income from Small-Amount Listed Shares, etc. in a Minor'sTax-Exempt Account) of that Act has arisen, for each business office of a financial instruments business operator, etc. prescribed in Article 9-99-8, paragraph (1) of that Act (meaning a business office prescribed in that paragraph) at which the tax-exempt account prescribed in that paragraph pertaining to those dividends and similar income on listed shares, etc. in a minor'stax-exempt account had been opened, the amount of those dividends and similar income on listed shares, etc. in a minor'stax-exempt account, the amount of income tax collected on those dividends and similar income on listed shares, etc. in a minor'stax-exempt account pursuant to Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;
if there is an amount of income tax collected pursuant to Article 37-14-237-14, paragraph (8) (Tax Exemption for from Taxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor'sTax-Exempt Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the minor'stax-exempt account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;
In the case where there is attached to a Tax Return a copy of the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act, the written notice prescribed in paragraph (2) of that Article or the proviso to paragraph (3) of that Article, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (3) of that Article, the written notice prescribed in Article 8-4, paragraph (4) or (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (6) of that Article, the report prescribed in Article 37-11-3, paragraph (7) or the proviso to paragraph (9) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (9) of that Article, the report prescribed in Article 37-14-237-14, paragraph (28)(42) or the proviso to paragraph (29)(43) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (29)(43) of that Article, the written notice prescribed in Article 41-12-2, paragraph (8) or (9) or the proviso to paragraph (10) of that Act, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (10) of that Article, or the Withholding receipt prescribed in Article 226, paragraphs (1) to (3) or the proviso to paragraph (4) (Withholding Receipts) of the Act, or a paper printout of the matters to be stated in that Withholding receipt provided pursuant to the main clause of paragraph (4) of that Article, the matters entered in that copy of the report or in these written notices, reports or Withholding receipts (hereinafter referred to as "notices, etc." in this paragraph), or in the paper printout of the matters to be stated in those notices, etc., among the matters listed in the items of the preceding paragraph, need not be entered in the statement prescribed in Article 267, paragraph (2) of the Order.
A change to a law's text. It is made by a separate law or order — the amending act — usually written as instructions to replace, delete or add words. An Act amending part of another Act is usually titled 〇〇法の一部を改正する法律, "act amending part of…", or 〇〇法等の一部を改正する法律 when it amends three or more.
The day a law or an amendment starts to apply. It is often months or years after promulgation, so that people have time to prepare. The Ministry of Justice's English usually says a law "comes into force" or "comes into effect", and sometimes calls the day its "enforcement date". Its "enforcement" more often means the word's other sense, carrying a law out, as in an Order for Enforcement (施行令), the Cabinet Order (政令) that sets out the details for carrying out an Act.
令和八年財務省令第十七号Ministry of Finance Order No. 17 of 2026
Law number法令番号
The official identifier a law receives when it is published: the year, the kind of law, and a serial number within that year. Titles can repeat over the decades; numbers never do.
The official publication of a law or amendment once it has been made, in the Official Gazette (官報), so that anyone can know what it says. A law cannot bind anyone before it is promulgated, and it usually starts to apply on a later enforcement date.
An amending law usually leaves every article's number alone: a new article takes a branch number such as Article 32-2, and a repealed one leaves 削除 (Deleted) at its number. Sometimes it moves a run of articles to new numbers instead — 繰下げ (moving them down) to make room, or 繰上げ (moving them up) to close a gap. The words of a moved article need not change, but books, court decisions and contracts written before cite it by its old number. This site marks a moved article with the number it had before the amendment: Act No. 53 of 2023 (令和五年法律第五十三号) makes Article 55 of the Act on Land and Building Leases (借地借家法) Article 58.
An amending law usually leaves every article's number alone: a new article takes a branch number such as Article 32-2, and a repealed one leaves 削除 (Deleted) at its number. Sometimes it moves a run of articles to new numbers instead — 繰下げ (moving them down) to make room, or 繰上げ (moving them up) to close a gap. The words of a moved article need not change, but books, court decisions and contracts written before cite it by its old number. This site marks a moved article with the number it had before the amendment: Act No. 53 of 2023 (令和五年法律第五十三号) makes Article 55 of the Act on Land and Building Leases (借地借家法) Article 58.
An amending law usually leaves every article's number alone: a new article takes a branch number such as Article 32-2, and a repealed one leaves 削除 (Deleted) at its number. Sometimes it moves a run of articles to new numbers instead — 繰下げ (moving them down) to make room, or 繰上げ (moving them up) to close a gap. The words of a moved article need not change, but books, court decisions and contracts written before cite it by its old number. This site marks a moved article with the number it had before the amendment: Act No. 53 of 2023 (令和五年法律第五十三号) makes Article 55 of the Act on Land and Building Leases (借地借家法) Article 58.