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/Laws/Tax/Order for Enforcement of the Income Tax Act/Part III Tax Liability of Nonresidents and Corporations/Chapter III Tax Liability of Corporations/Section 1 Tax Payment Obligation of Domestic Corporations/Articles 301 to 306/Articles 302 to 303 第三百二条から第三百三条まで

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Articles 302 to 303

第三百二条から第三百三条まで

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Order for Enforcement of the Income Tax Act

所得税法施行令（しょとくぜいほうしこうれい）

462 articlesIn force 22 May 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 Scope of Taxable Income Section 1 Scope of Taxable Income Section 2 Nontaxable Income Section 3 Nontaxation of Interest Income, etc. from Small-Amount Deposits of Persons with a Disability or Other Eligible Persons Section 4 Nontaxability Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.Chapter III General Rules on Attribution of Income Chapter IV Place for Tax Payment Part II Tax Liability of Residents Chapter I Calculation of Tax Base Section 1 Calculation of Income in Each Class Subsection 1 Interest Income and Dividend Income Subsection 2 Business Income Subsection 3 Salary Income Subsection 4 Retirement Income Subsection 5 Timber Income Subsection 6 Capital Gains Subsection 7 Miscellaneous Income Section 2 General Rules on Calculation of Amount of Income Section 3 Calculation of Amount of Revenue Section 4 Calculation of Necessary Expenses, etc.Subsection 1 Matters Not Included in Necessary Expenses Subsection 2 Valuation of Inventory Division 1 Methods of Valuing Inventory Division 2 Acquisition Price of Inventory Subsection 3 Valuation of Securities Division 1 Methods of Valuing Securities Division 2 Acquisition Price of Securities Division 3 Acquisition Costs, etc. of Securities Giving Rise to Capital Gains Subsection 3-2 Valuation of Cryptoassets Division 1 Valuation Methods for Cryptoassets Division 2 Acquisition Price of Cryptoassets Subsection 4 Depreciation of Depreciable Assets Division 1 Depreciation Methods for Depreciable Assets Division 2 Acquisition Price, etc. of Depreciable Assets Division 3 Calculation of Depreciation Allowance of Depreciable Assets Division 4 Details of Calculation of Depreciation Allowance of Depreciable Assets Subsection 5 Depreciation of Deferred Assets Subsection 6 Inclusion in Necessary Expenses of Acquisition Price of Small-Amount Depreciable Assets, etc.Subsection 7 Losses on Assets Subsection 8 Reserves Division 1 Bad Debt Reserves Division 2 Reserves for Severance Packages Subsection 9 Deduction for Relatives Employed Only in the Business Subsection 10 Inclusion in Necessary Expenses of Contributions to Fund Specific Losses, etc.Subsection 11 Specific Expenses of Salary Income Earners Section 4-2 Conversion of Transactions in a Foreign Currency Section 5 Special Provisions on Calculating Gross Revenue, Necessary Expenses, and Acquisition Costs Related to Transfers of Assets Section 6 Special Provisions on Calculating Other Revenue and Necessary Expenses, etc.Subsection 1 Special Provisions on Calculating Income in the Case of Business Closure, etc.Subsection 2 Capital Expenditure Subsection 3 Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc.Subsection 4 Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets Subsection 5 Calculation of Income Pertaining to Annuities, etc. under Life Insurance Contracts, etc.Section 7 Special Provisions on the Timing of Attribution of Revenue and Expenses Subsection 1 Contracts for Construction Work Subsection 2 Timing of Attribution of Revenue and Expenses of Small Enterprises, etc.Section 7-2 Lease Transactions Section 7-3 Calculation of Amounts of Income Pertaining to Trusts Section 8 Aggregation of Profits and Losses and Deduction for Carryover of Losses Chapter II Deductions from Income Chapter III Tax Credits Chapter IV Special Provisions on Calculating Amounts of Taxes Chapter V Filing of Returns, Payment, and Refunds Section 1 Tax Prepayments Section 2 Filing Tax Returns and Accompanying Payment Subsection 1 Filing Tax Returns Subsection 2 Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms Subsection 3 Tax Payment Grace Period Section 3 Refunds Subsection 1 Refunds Resulting from Filing Tax Returns Subsection 2 Refunds Based on Carryback of Net Loss Chapter VI Special Provisions on Amended Returns Chapter VII Special Provisions on Requests for Reassessment Chapter VIII Reassessments and Determinations Part III Tax Liability of Nonresidents and Corporations Chapter I Domestic Source Income Chapter II Tax Liability of Nonresidents Section 1 Comprehensive Income Taxation for Nonresidents Subsection 1 Calculation of Tax Base, Tax Amount, etc.Subsection 2 Filing of Returns, Payment of Taxes, and Issuance of Refunds Subsection 3 Special Provisions on Requests for Reassessment Subsection 4 Reassessments and Tax-Office Decisions Section 2 Separate Income Taxation on Nonresidents Chapter III Tax Liability of Corporations Articles 298 to 299 Section 1 Tax Payment Obligation of Domestic Corporations Article 300 Articles 301 to 306 Article 301Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries Articles 302 to 303Deleted Section 2 Tax Liability of Foreign Corporations Article 303-2Domestic Source Income to Be Excluded from the Tax Base for a Foreign Corporation's Income Tax Article 304Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation Article 305Procedures Required When a Foreign Corporation Seeks the Application of the Special Provisions on Taxation Article 306Procedures Required When a Foreign Corporation No Longer Satisfies the Requirements under the Special Provisions on Taxation Article 306-2 Part IV Withholding Chapter I Withholding on Salary Income Section 1 Obligation to Withhold Taxes and Tax Amount Collected Section 2 Year-End Adjustments Section 3 Declarations by Salary Income Earners Concerning Withholding Chapter I-2 Withholding on Retirement Income Chapter II Withholding on Public Pensions or Retirement Packages Chapter III Withholding on Remuneration, Fees, etc.Section 1 Withholding from Remuneration or Fees, Contract Money, or Monetary Awards Section 2 Withholding from Pensions Based on Life Insurance Policies and Similar Contracts Section 3 Withholding from Distribution of Profits under Silent Partnership Agreements, etc.Chapter IV Withholding on the Income of Nonresidents or Corporations Chapter V Collection of Withheld Income Taxes Part V Miscellaneous Provisions

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as amended by Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026)所得税法施行令の一部を改正する政令

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