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Regulation for Enforcement of the Income Tax Act Article 70(Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income)第七十条（退職所得の選択課税による還付のための申告書の記載事項）

paragraph (1)
法第百七十三条第一項第四号（退職所得の選択課税による還付）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。
The matters specified by Ministry of Finance Order as prescribed in Article 173, paragraph (1), item (iv) (Refund Due to Alternative Taxation on Retirement Income) of the Act are…

Companies Act Article 362(Authority of Board of Directors)第三百六十二条（取締役会の権限等）

paragraph (4), item (v)
第六百七十六条第一号に掲げる事項その他の社債を引き受ける者の募集に関する重要な事項として法務省令で定める事項
matters prescribed by Ministry of Justice Order as important matters regarding the solicitation of persons who subscribe for bonds such as the matters set forth in Article 676,…

Regulation for Enforcement of the Income Tax Act Article 75Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction第七十五条（給与所得者の保険料控除申告書の記載事項）

paragraph (1)
法第百九十六条第一項第四号（給与所得者の保険料控除申告書）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。
The matters specified by Ministry of Finance Order as prescribed in Article 196, paragraph (1), item (iv) (Salary Income Earner's Return for Insurance Premium Deduction) of the…

Ordinance for Enforcement of the Labor Standards Act Supplementary Provisions附　則

paragraph (1)
この省令は、公布の日から施行する。
This Ministerial Order comes into effect as of the date of promulgation.

Companies Act Article 489(Authority of Board of Liquidators)第四百八十九条（清算人会の権限等）

paragraph (6), item (v)
第六百七十六条第一号に掲げる事項その他の社債を引き受ける者の募集に関する重要な事項として法務省令で定める事項
the matters set forth in Article 676, item (i)and other matters prescribed by Ministry of Justice Order as important matters regarding the solicitation of persons to subscribe for…

Regulation for Enforcement of the Income Tax Act Article 25-2Matters to Be Stated in a Written Notification for Adoption of the Old Lease-Period Straight-Line Method第二十五条の二（旧リース期間定額法を採用する場合の届出書の記載事項）

paragraph (1)
令第百二十一条の二第二項（リース賃貸資産の償却の方法の特例）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。
The matters specified by Ministry of Finance Order as prescribed in Article 121-2, paragraph (2) (Special Provisions on the Method of Depreciation of Lease-Rented Assets) of the…

Companies Act Article 620第六百二十条

paragraph (2)
前項の規定により減少する資本金の額は、損失の額として法務省令で定める方法により算定される額を超えることができない。
The amount by which the stated capital will be reduced under the provisions of the preceding paragraph cannot exceed the amount calculated in a manner prescribed by Ministry of…

Ordinance for Enforcement of the Labor Standards Act Supplementary Provisions附　則

paragraph (1)
この省令は、公布の日から施行する。
This Ministerial Order comes into effect as of the date of promulgation.

Regulation for Enforcement of the Immigration Control and Refugee Recognition Act Supplementary Provisions, Article 2Transitional Measures第二条（経過措置）

paragraph (1)
この省令の施行の際現にあるこの省令による改正前の様式による用紙は、当分の間、これを取り繕って使用することができる。
Paper forms in accordance with the forms prior to the amendment by this Ministerial Order that actually exist at the time this Ministerial Order comes into effect may be used for…

Companies Act Article 682(Delivery of Documents Showing Information Required to Be Entered in the Bond Register)第六百八十二条（社債原簿記載事項を記載した書面の交付等）

paragraph (3)
第一項の電磁的記録には、社債発行会社の代表者が法務省令で定める署名又は記名押印に代わる措置をとらなければならない。
With respect to an electronic or magnetic record referred to in paragraph (1), the representative of the bond-issuing company must implement measures in lieu of the affixation of…

Regulation for Enforcement of the Income Tax Act Article 26Scope of Depreciable Assets to Which a Special Depreciation Rate May Apply第二十六条（特別な償却率によることができる減価償却資産の範囲）

paragraph (1)
令第百二十二条第一項（特別な償却率による償却の方法）に規定する財務省令で定めるものは、次に掲げる減価償却資産とする。
The things specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1) (Method of Depreciation Using a Special Depreciation Rate) of the Order are the…

Companies Act Article 695(Delivery of Documents Showing Information That Has Been Entered in the Bond Register Regarding Pledges)第六百九十五条（質権に関する社債原簿の記載事項を記載した書面の交付等）

paragraph (3)
第一項の電磁的記録には、社債発行会社の代表者が法務省令で定める署名又は記名押印に代わる措置をとらなければならない。
With respect to the electronic or magnetic record in paragraph (1), the representative of the bond-issuing company must implement measures in lieu of the affixation of signature,…

Ordinance for Enforcement of the Labor Standards Act Supplementary Provisions附　則

paragraph (1)
この省令は、公布の日から施行する。
This Ministerial Order comes into effect as of the date of promulgation.

Regulation for Enforcement of the Income Tax Act Article 68-2Documents on External Transactions Attributable to a Permanent Establishment第六十八条の二（恒久的施設帰属外部取引に関する書類）

paragraph (1)
法第百六十六条の二第一項（恒久的施設に係る取引に係る文書化）に規定する財務省令で定める書類は、次に掲げる書類とする。
The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (1) (Documentation of Transactions Related to a Permanent Establishment) of the Act…

Regulation for Enforcement of the Income Tax Act Article 68-3Documents on Internal Dealings第六十八条の三（内部取引に関する書類）

paragraph (1)
法第百六十六条の二第二項（恒久的施設に係る取引に係る文書化）に規定する財務省令で定める書類は、次に掲げる書類とする。
The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (2) (Documentation of Transactions Related to a Permanent Establishment) of the Act…

Regulation for Enforcement of the Immigration Control and Refugee Recognition Act Supplementary Provisions附　則

paragraph (1)
この省令は、公布の日から施行する。
This Ministerial Order comes into effect as of the date of promulgation.
paragraph (2)
この省令の施行の際現にあるこの省令による改正前の様式による用紙については、当分の間、これを取り繕って使用することができる。
Paper forms in accordance with the forms prior to the amendment by this Ministerial Order that actually exist at the time this Ministerial Order comes into effect may be used for…

Ordinance for Enforcement of the Labor Standards Act Supplementary Provisions附　則

paragraph (1)
この省令は、公布の日から施行する。
This Ministerial Order comes into effect as of the date of promulgation.

Regulation for Enforcement of the Income Tax Act Article 74-7Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption第七十四条の七（給与所得者の基礎控除申告書の記載事項）

paragraph (1)
法第百九十五条の四第一項第三号（給与所得者の基礎控除申告書）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。
The matters specified by Ministry of Finance Order as prescribed in Article 195-4, paragraph (1), item (iii) (Salary Income Earner's Return for Basic Personal Exemption) of the…

Local Tax Act Supplementary Provisions, Article 78Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition第七十八条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例）

paragraph (1), item (iv), (b)
前号ロに規定する総務省令で定める外国法人に勤務する者
a person who works for a foreign corporation specified by Order of the Ministry of Internal Affairs and Communications prescribed in item (iii), (b);

Regulation for Enforcement of the Immigration Control and Refugee Recognition Act Supplementary Provisions附　則

paragraph (1)
この省令は、公布の日から施行する。
This Ministerial Order comes into effect as of the date of promulgation.
paragraph (2)
この省令の施行の際現にあるこの省令による改正前の様式による用紙については、当分の間、これを取り繕って使用することができる。
Paper forms in accordance with the forms prior to the amendment by this Ministerial Order that actually exist at the time this Ministerial Order comes into effect may be used for…