Search

Search provisions, jump to a law or an article

/Laws/Tax/Regulation for Enforcement of the Income Tax Act/Form No. 6-2 別表第六（二）

Form No. 6-2

別表第六（二）

This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContact Sources Terms Privacy

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

Appended Table 1Deleted Form No. 2-1 Form No. 2-2 Form No. 2-3 Form No. 2-4 Form No. 2-5 Form No. 2-6 Form No. 3-1 Form No. 3-2 Form No. 3-3 Form No. 3-4 Form No. 3-5 Form No. 3-6 Form No. 4-1 Form No. 4-2 Form No. 4-3 Form No. 4-4 Form No. 5-1 Form No. 5-2 Form No. 5-3 Form No. 5-4 Form No. 5-5 Form No. 5-6 Form No. 5-7 Form No. 5-8 Form No. 5-9 Form No. 5-10 Form No. 5-11 Form No. 5-12 Form No. 5-13 Form No. 5-14 Form No. 5-15 Form No. 5-16Deleted Form No. 5-17 Form No. 5-18 Form No. 5-19 Form No. 5-20 Form No. 5-21 Form No. 5-22 Form No. 5-23 Form No. 5-24 Form No. 5-25 Form No. 5-26 Form No. 5-27 Form No. 5-28 Form No. 5-29 Form No. 5-30 Form No. 5-31 Form No. 5-32 Form No. 6-1 Form No. 6-2 Form No. 6-3 Form No. 7-1 Form No. 7-2 Form No. 8-1 Form No. 8-2 Form No. 8-3 Form No. 8-4 Form No. 9-1 Form No. 9-2 Form No. 9-3

Cited by0

Nothing in this collection refers to this provision.

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

Permanent link, independent of the slug:

/l/340M50000040011/form-6-2