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Regulation for Enforcement of the Income Tax Act

Article 47-4, paragraph (1)

第四十七条の四第一項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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

  1. In force today

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

    法第百二十条第七項(確定所得申告)に規定する財務省令で定める事項は、次に掲げる事項とする。

  2. Not yet in force Ministry of Finance Order No. 18 of 2025 Reworded

    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:

    法第百二十条第七項第九項(確定所得申告)に規定する財務省令で定める事項は、次に掲げる事項とする。

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