# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四章 (Part 1, Chapter 4)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四章 (Part 1, Chapter 4) — address `pt-1/ch-4`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-1/ch-4
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第四章　納税地 — Chapter IV Place for Tax Payment
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4</sup>

### 第五十三条（納税地の判定に係る特殊関係者） — Persons in a Special Relationship for Determining the Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53</sup>

  **第一項**  法第十五条第四号（納税地）に規定する政令で定める者は、次に掲げる者及びこれらの者であつた者とする。
  <sup>art-53/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53/par-1</sup>
  The persons specified by Cabinet Order prescribed in Article 15, item (iv) (Locality for Paying Over Taxes) of the Act are the persons set out in the following items and persons who have been such persons.
  <sup>machine translation, not official</sup>

    **一**  納税義務者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
    <sup>art-53/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53/par-1/item-1</sup>
    a person who has not yet submitted a notification of marriage with the taxpayer but who is in circumstances equivalent to a de facto marital relationship with the taxpayer;
    <sup>machine translation, not official</sup>

    **二**  納税義務者の使用人
    <sup>art-53/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53/par-1/item-2</sup>
    an employee of the taxpayer; and
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる者及び納税義務者の親族以外の者で納税義務者から受ける金銭その他の資産によつて生計を維持しているもの
    <sup>art-53/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53/par-1/item-3</sup>
    a person, other than those listed in the preceding two items and relatives of the taxpayer, who maintains a livelihood by means of money or other assets received from the taxpayer.
    <sup>machine translation, not official</sup>

### 第五十四条（特殊な場合の納税地） — Place for Tax Payment in Special Cases
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54</sup>

  **第一項**  法第十五条第六号（納税地）に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に掲げる場所とする。
  <sup>art-54/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1</sup>
  The places specified by Cabinet Order prescribed in Article 15, item (vi) (Locality for Paying Over Taxes) of the Act are the places set out in the following items in accordance with the categories of cases set out in those items.
  <sup>machine translation, not official</sup>

    **一**  法第十五条第一号から第五号までの規定により納税地を定められていた者がこれらの規定のいずれにも該当しないこととなつた場合（同条第二号の規定により納税地を定められていた者については、同号の居所が短期間の滞在地であつた場合を除く。）　その該当しないこととなつた時の直前において納税地であつた場所
    <sup>art-54/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1/item-1</sup>
    Where a person whose place for tax payment was determined under Article 15, items (i) through (v) of the Act has ceased to fall under any of those provisions (excluding, for a person whose place for tax payment was determined under item (ii) of that Article, the case where the residence referred to in that item was a place of short-term stay): the place that was the place for tax payment immediately before the person ceased to fall under them;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる場合を除き、その者が国に対し所得税に関する法律の規定に基づく申告、請求その他の行為をする場合　その者が選択した場所（これらの行為が二以上ある場合には、最初にその行為をした際選択した場所）
    <sup>art-54/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1/item-2</sup>
    Except in the case set out in the preceding item, where the person carries out an act toward the State, such as a filing or a claim, based on the provisions of laws concerning income tax: the place chosen by that person (where there are two or more such acts, the place chosen when the person carried out the first such act); and
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる場合以外の場合　麹町税務署の管轄区域内の場所
    <sup>art-54/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1/item-3</sup>
    Cases other than those set out in the preceding two items: a place within the jurisdiction of the Kojimachi Tax Office.
    <sup>machine translation, not official</sup>

### 第五十五条（源泉徴収に係る所得税の納税地） — Locality for Paying Over Withholding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55</sup>

  **第一項**  法第十七条本文（源泉徴収に係る所得税の納税地）に規定する政令で定める場所は、同条に規定する給与等支払者が提出する法第二百二十九条（開業等の届出）若しくは第二百三十条（給与等の支払をする事務所の開設等の届出）に規定する届出書又は法人税法施行令第十八条（納税地の異動の届出）に規定する書面（次項において「開業等届出書」と総称する。）に記載すべき当該給与等支払者の移転後の事務所等（法第十七条に規定する事務所等をいう。）の所在地とする。
  <sup>art-55/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-1</sup>
  The place specified by Cabinet Order prescribed in the main clause of Article 17 (Locality for Paying Over Withholding Tax) of the Act is, for the person paying salary prescribed in that Article, the location of the office or similar place (meaning the office or similar place prescribed in Article 17 of the Act) of that person paying salary after relocation, which is to be stated in the written notice prescribed in Article 229 (Business Commencement Report) or Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act or the document prescribed in Article 18 (Notification of Change of Place for Tax Payment) of the Order for the Enforcement of the Corporation Tax Act (collectively referred to as the "notification of business commencement, etc." in the following paragraph) submitted by that person paying salary.
  <sup>machine translation, not official</sup>

  **第二項**  法第十七条ただし書に規定する政令で定めるものは、次の各号に掲げるものとし、同条ただし書に規定する政令で定める場所は、それぞれその支払の日（支払があつたものとみなされる日を含む。以下この項において「支払日」という。）における当該各号に定める場所（当該支払日以後に当該各号に規定する者（第四号にあつては、同号の法人課税信託の受託者である同号イからハまでに掲げる者とする。以下この項において「利子等支払者」という。）が国内において当該各号に定める場所を移転した場合には、当該利子等支払者が提出する開業等届出書に記載すべき当該利子等支払者の移転後の当該各号に定める場所）とする。
  <sup>art-55/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2</sup>
  The matters specified by Cabinet Order prescribed in the proviso to Article 17 of the Act are those set out in the following items, and the places specified by Cabinet Order prescribed in the proviso to that Article are, respectively, the places specified in those items as of the date of payment (including the day deemed to be the day on which payment was made; hereinafter in this paragraph referred to as the "payment date") (or, where on or after that payment date the person prescribed in those items (for item (iv), the persons listed in item (iv), (a) through (c) who are the trustee of the Trust Subject to Corporate Taxation set out in that item; hereinafter in this paragraph referred to as the "payer of interest, etc.") has relocated in Japan the place specified in those items, the place specified in those items, after relocation of that payer of interest, etc., that is to be stated in the notification of business commencement, etc. submitted by that payer of interest, etc.).
  <sup>machine translation, not official</sup>

    **一**  日本国の国債の利子　日本銀行の本店の所在地
    <sup>art-55/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-1</sup>
    interest on Japanese national government bonds: the location of the head office of the Bank of Japan;
    <sup>machine translation, not official</sup>

    **二**  日本の地方公共団体の発行する地方債又は内国法人の発行する債券の利子　その地方公共団体の主たる事務所又はその内国法人の本店若しくは主たる事務所の所在地
    <sup>art-55/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-2</sup>
    interest on local government bonds issued by a Japanese local government or on bonds issued by a Domestic Corporation: the location of the principal office of that local government or of the head office or principal office of that Domestic Corporation;
    <sup>machine translation, not official</sup>

    **三**  内国法人の支払う法第二十四条第一項（配当所得）に規定する剰余金の配当、利益の配当、剰余金の分配、金銭の分配及び基金利息　その内国法人の本店又は主たる事務所の所在地
    <sup>art-55/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-3</sup>
    the dividends of surplus, dividends of profits, distributions of surplus, distributions of monies, and interest on funds prescribed in Article 24, paragraph (1) (Dividend Income) of the Act that are paid by a Domestic Corporation: the location of the head office or principal office of that Domestic Corporation;
    <sup>machine translation, not official</sup>

    **四**  法第十七条に規定する受託法人の支払う法人課税信託の収益の分配　その法人課税信託の受託者の次に掲げる区分に応じそれぞれ次に定める場所
    <sup>art-55/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-4</sup>
    distributions of proceeds from a Trust Subject to Corporate Taxation paid by a trust corporation prescribed in Article 17 of the Act: the place specified below in accordance with the following categories of the trustee of that Trust Subject to Corporate Taxation:
    <sup>machine translation, not official</sup>

      **イ**  個人　その者の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
      <sup>art-55/par-2/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-4/sub-1</sup>
      an individual: the location of the individual's office, place of business, or other similar place in Japan (where there are two or more, the location of the principal one);
      <sup>machine translation, not official</sup>

      **ロ**  内国法人　その内国法人の本店又は主たる事務所の所在地
      <sup>art-55/par-2/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-4/sub-2</sup>
      a Domestic Corporation: the location of the head office or principal office of that Domestic Corporation;
      <sup>machine translation, not official</sup>

      **ハ**  外国法人　その外国法人の国内にある主たる事務所の所在地
      <sup>art-55/par-2/item-4/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-4/sub-3</sup>
      a Foreign Corporation: the location of the principal office of that Foreign Corporation in Japan;
      <sup>machine translation, not official</sup>

    **五**  投資信託（投資信託及び投資法人に関する法律第二条第一項（定義）に規定する委託者指図型投資信託に限る。）の収益の分配（前号に掲げるものを除く。）　その信託を引き受けた信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）の本店又は主たる事務所の所在地（その信託会社が外国法人である場合には、その信託会社の国内にある主たる事務所の所在地）
    <sup>art-55/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-5</sup>
    distributions of proceeds from an Investment Trust (limited to an Investment Trust managed under instructions from the settlor prescribed in Article 2, paragraph (1) (Definitions) of the Act on Investment Trusts and Investment Corporations) (excluding those listed in the preceding item): the location of the head office or principal office of the trust company that undertook that trust (including a financial institution, as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business by Financial Institutions, that engages in the trust business prescribed in that paragraph pursuant to that Act) (or, where that trust company is a Foreign Corporation, the location of the principal office of that trust company in Japan);
    <sup>machine translation, not official</sup>

    **六**  特定受益証券発行信託の収益の分配　その信託を引き受けた法人の本店又は主たる事務所の所在地（その法人が外国法人である場合には、その法人の国内における主たる事務所の所在地）
    <sup>art-55/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-6</sup>
    distributions of proceeds from a Specified Trust That Issues Beneficiary Certificates: the location of the head office or principal office of the corporation that undertook that trust (or, where that corporation is a Foreign Corporation, the location of the principal office of that corporation in Japan);
    <sup>machine translation, not official</sup>

    **七**  法第百六十一条第一項第四号から第七号まで及び第十号から第十六号まで（国内源泉所得）に掲げる国内源泉所得（次号に掲げるものを除く。）で国外において支払われるもの又は同項第八号ロに掲げる国内源泉所得　その支払者の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
    <sup>art-55/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-7</sup>
    domestic source income listed in Article 161, paragraph (1), items (iv) through (vii) and items (x) through (xvi) (Domestic Source Income) of the Act (excluding that listed in the following item) that is paid outside Japan, or domestic source income listed in Article 161, paragraph (1), item (viii), (b) of the Act: the location of the office, place of business, or other similar place of the payer in Japan (where there are two or more, the location of the principal one); and
    <sup>machine translation, not official</sup>

    **八**  法第百八十三条第二項（賞与に係る源泉徴収時期の特例）（法第二百十二条第四項（非居住者に対する準用）において準用する場合を含む。以下この号において同じ。）に規定する賞与　法第百八十三条第二項の規定により支払があつたものとみなされる日において当該賞与の支払をするものとしたならばその支払事務を取り扱うと認められるその支払者の事務所、事業所その他これらに準ずるものの所在地
    <sup>art-55/par-2/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-8</sup>
    bonuses prescribed in Article 183, paragraph (2) (Special Provisions on the Timing of Withholding on Bonuses) of the Act (including where applied mutatis mutandis pursuant to Article 212, paragraph (4) (Application Mutatis Mutandis to Nonresidents) of the Act; the same applies hereinafter in this item): the location of the office, place of business, or other similar place of the payer that would be found to handle the payment affairs if the payer were to pay those bonuses on the day on which payment is deemed to have been made under Article 183, paragraph (2) of the Act.
    <sup>machine translation, not official</sup>

### 第五十六条（納税地の指定） — Designation of Locality for Paying Over Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-56 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-56</sup>

  **第一項**  法第十八条第一項（納税地の指定）に規定する政令で定める場合は、同条の規定により指定されるべき納税地が法第十五条から第十七条まで（納税地）の規定による納税地（既に法第十八条の規定により納税地の指定がされている場合には、その指定をされている納税地）の所轄国税局長の管轄区域以外の地域にある場合とする。
  <sup>art-56/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-56/par-1</sup>
  The cases specified by Cabinet Order prescribed in Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of the Act are cases where the place for tax payment to be designated pursuant to that Article is in an area other than the jurisdictional district of the competent regional commissioner for the place for tax payment under the provisions of Articles 15 through 17 (Locality for Paying Over Taxes) of the Act (where a place for tax payment has already been designated pursuant to Article 18 of the Act, the place for tax payment so designated).
  <sup>machine translation, not official</sup>

### 第五十七条  〔削除 / repealed〕
<sup>art-57 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-57</sup>

  **第一項**  削除
  <sup>art-57/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-57/par-1</sup>
  <sup>no English for this paragraph</sup>

---

## Cites
- art-53/par-1: 法第十五条第四号 → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-53/par-1/item-3: 前二号 → 所得税法施行令 第五十三条第一項第一号 (Article 53, paragraph (1), item (i)), art-53/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53/par-1/item-1
- art-53/par-1/item-3: 前二号 → 所得税法施行令 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-53/par-1/item-2
- art-54/par-1: 法第十五条第六号 → 所得税法 第十五条第一項第六号 (Article 15, paragraph (1), item (vi)), art-15/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第五号 (Article 15, paragraph (1), item (v)), art-15/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-2: 前号 → 所得税法施行令 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1/item-1
- art-54/par-1/item-3: 前二号 → 所得税法施行令 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1/item-1
- art-54/par-1/item-3: 前二号 → 所得税法施行令 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), art-54/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-54/par-1/item-2
- art-55/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)
- art-55/par-1: 法第二百二十九条 → 所得税法 第二百二十九条 (Article 229), art-229 — https://japanlaw.org/en/income-tax-act/art-229 (e-Gov law ID 340AC0000000033)
- art-55/par-1: 第二百三十条 → 所得税法 第二百三十条 (Article 230), art-230 — https://japanlaw.org/en/income-tax-act/art-230 (e-Gov law ID 340AC0000000033)
- art-55/par-1: 次項 → 所得税法施行令 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2
- art-55/par-2: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)
- art-55/par-2: この項 → 所得税法施行令 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2
- art-55/par-2: 第四号 → 所得税法施行令 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-4
- art-55/par-2/item-3: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-4: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-5: 投資信託及び投資法人に関する法律第二条第一項 → e-Gov law 326AC0100000198, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-55/par-2/item-5: 前号 → 所得税法施行令 第五十五条第二項第四号 (Article 55, paragraph (2), item (iv)), art-55/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-4
- art-55/par-2/item-5: 同法第一条第一項 → e-Gov law 326AC0100000198, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-55/par-2/item-7: 法第百六十一条第一項第四号から第七号まで → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 法第百六十一条第一項第四号から第七号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 法第百六十一条第一項第四号から第七号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 法第百六十一条第一項第四号から第七号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 第十号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-7: 次号 → 所得税法施行令 第五十五条第二項第八号 (Article 55, paragraph (2), item (viii)), art-55/par-2/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-8
- art-55/par-2/item-8: 法第百八十三条第二項 → 所得税法 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/en/income-tax-act/art-183/par-2 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-8: 法第二百十二条第四項 → 所得税法 第二百十二条第四項 (Article 212, paragraph (4)), art-212/par-4 — https://japanlaw.org/en/income-tax-act/art-212/par-4 (e-Gov law ID 340AC0000000033)
- art-55/par-2/item-8: この号 → 所得税法施行令 第五十五条第二項第八号 (Article 55, paragraph (2), item (viii)), art-55/par-2/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-4#art-55/par-2/item-8
- art-56/par-1: 法第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/income-tax-act/art-18/par-1 (e-Gov law ID 340AC0000000033)
- art-56/par-1: 同条 → 所得税法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/income-tax-act/art-18 (e-Gov law ID 340AC0000000033)
- art-56/par-1: 法第十五条から第十七条まで → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/income-tax-act/art-15 (e-Gov law ID 340AC0000000033)
- art-56/par-1: 法第十五条から第十七条まで → 所得税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/income-tax-act/art-16 (e-Gov law ID 340AC0000000033)
- art-56/par-1: 法第十五条から第十七条まで → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-015, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-015, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06