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/Laws/Tax/Regulation for Enforcement of the Income Tax Act/Supplementary Provisions 附　則

Supplementary Provisions

附　則

This Ministerial Order comes into effect as of March 24, 2025.

この省令は、令和七年三月二十四日から施行する。

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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）

251 articlesIn force 1 October 2026

Enacting Statement 1 Part I General Provisions Chapter I Common Provisions Chapter I-2 Common Provisions on Trustees, etc. of Trusts Subject to Corporate Taxation Chapter II Non-taxable Income Chapter III Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons Chapter IV Nontaxability of Public Corporations and Public Interest Trusts, etc.Part II Tax Liability of Residents Chapter I Calculation of Income in Each Class Section 1 Types of Income and Income in Each Class Section 1-2 General Rules for Calculation of the Amount of Income Section 2 Calculation of Revenue Section 3 Calculation of Necessary Expenses, etc.Subsection 1 Exclusion of Household-Related Expenses, etc. from Necessary Expenses, etc.Subsection 1-2 Valuation of Inventory Subsection 1-3 Valuation of Securities Subsection 2 Depreciation of Depreciable Assets Subsection 3 Reserves Subsection 4 Deduction for Relatives Working Exclusively for the Business Subsection 5 Specific Expenses of Salary Income Earners Section 3-2 Conversion of Transactions in a Foreign Currency Section 4 Special Provisions on Calculation of Gross Revenue, Necessary Expenses and Acquisition Costs Relating to Transfer of Assets Section 5 Inclusion in Necessary Expenses of Non-Deductible Consumption Tax, etc. on Assets Section 6 Calculation of Income from Annuities, etc. Under Life Insurance Policies or Similar Contracts Section 7 Special Provisions on the Period to Which Revenue and Expenses Are Attributed Chapter II Exemptions and Deductions from Income and Tax Credits Chapter III Filing of Returns, Payment, and Refunds Section 1 Tax Prepayments Section 2 Tax Returns and Payment and Refunds of Tax Based Thereon Subsection 1 Tax Returns Subsection 2 Tax Payment Deferment Subsection 3 Tax Payment Grace Period Subsection 4 Refund Section 3 Blue Returns Part III Tax Liability of Nonresidents and Corporations Chapter I Tax Liability of Nonresidents Chapter II Tax Liability of Corporations Section 1 Tax Liability of Domestic Corporations Section 2 Tax Liability of Foreign Corporations Part IV Withholding Chapter I Withholding on Salary Income Chapter II Withholding on Retirement Income Chapter III Withholding on Public Pension or Retirement Package Chapter IV Withholding on the Income of Nonresidents Chapter V Special Provisions on the Due Date for Payment of Withheld Income Taxes Chapter VI Payment of Withheld Income Taxes Part V Miscellaneous Provisions Chapter I Obligation to Submit Payment Reports Chapter II Other Miscellaneous Provisions

Order No. 17 of 2026Supplementary Provisions Order No. 18 of 2025Supplementary Provisions Order No. 9 of 2025Supplementary Provisions Order No. 66 of 2024Supplementary Provisions Order No. 46 of 2024Supplementary Provisions Order No. 41 of 2024Supplementary Provisions Order No. 14 of 2024Supplementary Provisions Order No. 12 of 2023Supplementary Provisions Order No. 13 of 2022Supplementary Provisions Order No. 82 of 2021Supplementary Provisions Order No. 15 of 2021Supplementary Provisions Order No. 59 of 2020Supplementary Provisions Order No. 56 of 2020Supplementary Provisions Order No. 46 of 2020Supplementary Provisions Order No. 11 of 2020Supplementary Provisions Order No. 36 of 2019Supplementary Provisions Order No. 34 of 2019Supplementary Provisions Order No. 27 of 2019Supplementary Provisions Order No. 13 of 2019Supplementary Provisions Order No. 1 of 2019Supplementary Provisions Order No. 6 of 2019Supplementary Provisions Order No. 12 of 2018Supplementary Provisions Order No. 16 of 2017Supplementary Provisions Order No. 5 of 2016Supplementary Provisions Order No. 50 of 2016Supplementary Provisions Order No. 15 of 2016Supplementary Provisions Order No. 78 of 2015Supplementary Provisions Order No. 75 of 2015Supplementary Provisions Order No. 70 of 2015Supplementary Provisions Order No. 57 of 2015Supplementary Provisions Order No. 22 of 2015Supplementary Provisions Order No. 53 of 2014Supplementary Provisions Order No. 20 of 2014Supplementary Provisions Order No. 35 of 2013Supplementary Provisions Order No. 16 of 2013Supplementary Provisions Order No. 63 of 2012Supplementary Provisions Order No. 59 of 2012Supplementary Provisions Order No. 24 of 2012Supplementary Provisions Order No. 85 of 2011Supplementary Provisions Order No. 76 of 2011Supplementary Provisions Order No. 67 of 2011Supplementary Provisions Order No. 50 of 2011Supplementary Provisions Order No. 29 of 2011Supplementary Provisions Order No. 25 of 2011Supplementary Provisions Order No. 61 of 2010Supplementary Provisions Order No. 12 of 2010Supplementary Provisions Order No. 68 of 2009Supplementary Provisions Order No. 17 of 2009Supplementary Provisions Order No. 84 of 2008Supplementary Provisions Order No. 82 of 2008Supplementary Provisions Order No. 45 of 2008Supplementary Provisions Order No. 24 of 2008Supplementary Provisions Order No. 6 of 2008Supplementary Provisions Order No. 65 of 2007Supplementary Provisions Order No. 62 of 2007Supplementary Provisions Order No. 55 of 2007Supplementary Provisions Order No. 53 of 2007Supplementary Provisions Order No. 12 of 2007Supplementary Provisions Order No. 1 of 2007Supplementary Provisions Order No. 64 of 2006Supplementary Provisions Order No. 44 of 2006Supplementary Provisions Order No. 18 of 2006Supplementary Provisions Order No. 73 of 2005Supplementary Provisions Order No. 31 of 2005Supplementary Provisions Order No. 8 of 2005Supplementary Provisions Order No. 81 of 2004Supplementary Provisions Order No. 26 of 2004Supplementary Provisions Order No. 80 of 2003Supplementary Provisions Order No. 58 of 2003Supplementary Provisions Order No. 27 of 2003Supplementary Provisions Order No. 72 of 2002Supplementary Provisions Order No. 46 of 2002Supplementary Provisions Order No. 25 of 2002Supplementary Provisions Order No. 10 of 2002Supplementary Provisions Order No. 60 of 2001Supplementary Provisions Order No. 55 of 2001Supplementary Provisions Order No. 45 of 2001Supplementary Provisions Order No. 44 of 2001Supplementary Provisions Order No. 27 of 2001Supplementary Provisions Order No. 81 of 2000Supplementary Provisions Order No. 78 of 2000Supplementary Provisions Order No. 69 of 2000Supplementary Provisions Order No. 52 of 2000Supplementary Provisions Order No. 28 of 2000Supplementary Provisions Order No. 65 of 1999Supplementary Provisions Order No. 51 of 1999Supplementary Provisions Order No. 31 of 1999Supplementary Provisions Order No. 157 of 1998Supplementary Provisions Order No. 109 of 1998Supplementary Provisions Order No. 97 of 1998Supplementary Provisions Order No. 44 of 1998Supplementary Provisions Order No. 1 of 1998Supplementary Provisions Order No. 94 of 1997Supplementary Provisions Order No. 90 of 1997Supplementary Provisions Order No. 26 of 1997Supplementary Provisions Order No. 32 of 1996Supplementary Provisions Order No. 19 of 1996Supplementary Provisions Order No. 71 of 1995Supplementary Provisions Order No. 47 of 1995Supplementary Provisions Order No. 30 of 1995Supplementary Provisions Order No. 114 of 1994Supplementary Provisions Order No. 83 of 1994Supplementary Provisions Order No. 37 of 1994Supplementary Provisions Order No. 44 of 1993Supplementary Provisions Order No. 11 of 1992Supplementary Provisions Order No. 48 of 1991Supplementary Provisions Order No. 38 of 1991Supplementary Provisions Order No. 15 of 1991Supplementary Provisions Order No. 13 of 1990Supplementary Provisions Order No. 60 of 1989Supplementary Provisions Order No. 39 of 1989Supplementary Provisions Order No. 50 of 1988Supplementary Provisions Order No. 13 of 1988Supplementary Provisions Order No. 68 of 1987Supplementary Provisions Order No. 57 of 1987Supplementary Provisions Order No. 44 of 1987Supplementary Provisions Order No. 41 of 1987Supplementary Provisions Order No. 9 of 1986Supplementary Provisions Order No. 30 of 1985Supplementary Provisions Order No. 13 of 1985Supplementary Provisions Order No. 9 of 1984Supplementary Provisions Order No. 17 of 1983Supplementary Provisions Order No. 57 of 1982Supplementary Provisions Order No. 19 of 1982Supplementary Provisions Order No. 1 of 1982Supplementary Provisions Order No. 56 of 1981Supplementary Provisions Order No. 55 of 1981Supplementary Provisions Order No. 24 of 1981Supplementary Provisions Order No. 12 of 1981Supplementary Provisions Order No. 40 of 1980Supplementary Provisions Order No. 14 of 1980Supplementary Provisions Order No. 14 of 1979Supplementary Provisions Order No. 58 of 1978Supplementary Provisions Order No. 34 of 1978Supplementary Provisions Order No. 15 of 1978Supplementary Provisions Order No. 13 of 1977Supplementary Provisions Order No. 6 of 1976Supplementary Provisions Order No. 3 of 1976Supplementary Provisions Order No. 24 of 1975Supplementary Provisions Order No. 8 of 1975Supplementary Provisions Order No. 25 of 1974Supplementary Provisions Order No. 8 of 1974Supplementary Provisions Order No. 26 of 1973Supplementary Provisions Order No. 22 of 1973Supplementary Provisions Order No. 54 of 1972Supplementary Provisions Order No. 78 of 1971Supplementary Provisions Order No. 58 of 1971Supplementary Provisions Order No. 40 of 1971Supplementary Provisions Order No. 29 of 1971Supplementary Provisions Order No. 11 of 1971Supplementary Provisions Order No. 30 of 1970Supplementary Provisions Order No. 18 of 1970Supplementary Provisions Order No. 24 of 1969Supplementary Provisions Order No. 17 of 1968Supplementary Provisions Order No. 53 of 1967Supplementary Provisions Order No. 25 of 1967Supplementary Provisions Order No. 12 of 1966Supplementary Provisions Order No. 52 of 1965Supplementary Provisions Supplementary Provisions

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This version

as amended by Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)所得税法施行規則の一部を改正する省令

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