# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八章 (Part 2, Chapter 8)

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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: 第八章 (Part 2, Chapter 8) — address `pt-2/ch-8`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-2/ch-8
- Every provision below carries its address and its place on this text's page on the line under it.
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They are never merged and never substituted for one another.
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machine translation.

---

## 第八章　更正及び決定 — Chapter VIII Reassessments and Determinations
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8</sup>

### 第二百七十五条（同族関係者の範囲） — Scope of Family-Related Persons
<sup>caption: machine translation, not official</sup>
<sup>art-275 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275</sup>

  **第一項**  法第百五十七条第一項（同族会社等の行為又は計算の否認等）に規定する株主等と政令で定める特殊の関係のある居住者は、次に掲げる者とする。
  <sup>art-275/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1</sup>
  The Residents who have a special relationship specified by Cabinet Order with a Shareholder, Member, or Other Investor prescribed in Article 157, paragraph (1) (Negation of Actions or Calculations by a Family Company) of the Act are the following persons.
  <sup>machine translation, not official</sup>

    **一**  当該株主等の親族
    <sup>art-275/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-1</sup>
    a relative of that Shareholder, Member, or Other Investor;
    <sup>machine translation, not official</sup>

    **二**  当該株主等と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
    <sup>art-275/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-2</sup>
    a person who has not filed a notification of marriage with that Shareholder, Member, or Other Investor but is in circumstances equivalent to a de facto marital relationship;
    <sup>machine translation, not official</sup>

    **三**  当該株主等の使用人
    <sup>art-275/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-3</sup>
    an employee of that Shareholder, Member, or Other Investor;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる者以外の者で当該株主等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-275/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-4</sup>
    a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that Shareholder, Member, or Other Investor;
    <sup>machine translation, not official</sup>

    **五**  前三号に掲げる者と生計を一にするこれらの者の親族
    <sup>art-275/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-5</sup>
    a relative of the persons set out in the preceding three items who shares the same livelihood with those persons.
    <sup>machine translation, not official</sup>

### 第二百七十六条（事業の主宰者の特殊関係者の範囲） — Scope of Persons Having a Special Relationship with the Person Who Directs a Business
<sup>caption: machine translation, not official</sup>
<sup>art-276 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276</sup>

  **第一項**  法第百五十七条第一項第二号ロ（同族会社等の行為又は計算の否認等）及び第百五十八条（事業所の所得の帰属の推定）に規定する主宰者と政令で定める特殊の関係のある個人は、次に掲げる者及びこれらの者であつた者とする。
  <sup>art-276/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1</sup>
  The individuals who have a special relationship specified by Cabinet Order with the person who directs a business prescribed in Article 157, paragraph (1), item (ii), (b) (Negation of Actions or Calculations by a Family Company) and Article 158 (Presuming the Attribution of Income of a Place of Business) of the Act are the following persons and persons who were those persons.
  <sup>machine translation, not official</sup>

    **一**  当該主宰者の親族
    <sup>art-276/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-1</sup>
    a relative of that person who directs the business;
    <sup>machine translation, not official</sup>

    **二**  当該主宰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-276/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-2</sup>
    a person who has not yet filed a notification of marriage with that person who directs the business but is in circumstances equivalent to a de facto marital relationship;
    <sup>machine translation, not official</sup>

    **三**  当該主宰者の使用人
    <sup>art-276/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-3</sup>
    an employee of that person who directs the business;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる者以外の者で当該主宰者から受ける金銭その他の資産によつて生計を維持するもの
    <sup>art-276/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-4</sup>
    a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that person who directs the business;
    <sup>machine translation, not official</sup>

    **五**  当該主宰者の雇主
    <sup>art-276/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-5</sup>
    an employer of that person who directs the business;
    <sup>machine translation, not official</sup>

    **六**  第二号から前号までに掲げる者と生計を一にするこれらの者の親族
    <sup>art-276/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-6</sup>
    the relatives of the persons listed in items (ii) through the preceding item who share a livelihood with those persons.
    <sup>machine translation, not official</sup>

### 第二百七十七条（更正等による源泉徴収税額等の還付） — Refunding Taxes Withheld, Based on Reassessment or Similar Decision
<sup>caption: machine translation, not official</sup>
<sup>art-277 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-277</sup>

  **第一項**  法第百五十九条第三項第二号（更正等による源泉徴収税額等の還付）に規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。
  <sup>art-277/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-277/par-1</sup>
  The grounds specified by Cabinet Order prescribed in Article 159, paragraph (3), item (ii) (Refunding Taxes Withheld, Based on Reassessment or Similar Decision) of the Act are the grounds specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

  **第二項**  第二百六十八条（還付すべき所得税額の充当の順序）の規定は、法第百五十九条第一項の規定による還付金を未納の国税及び滞納処分費に充当する場合について準用する。
  <sup>art-277/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-277/par-2</sup>
  The provisions of Article 268 (Order of Appropriation of Income Tax to Be Refunded) apply mutatis mutandis to the case where a refund under the provisions of Article 159, paragraph (1) of the Act is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure.
  <sup>machine translation, not official</sup>

  **第三項**  法第百五十九条第一項の規定による還付を受ける者は、その還付を受ける金額のうちに同条第二項に規定する源泉徴収税額でまだ納付されていないものがある場合において、当該源泉徴収税額の納付があつたときは、遅滞なく、その納付の日、その納付された源泉徴収税額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
  <sup>art-277/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-277/par-3</sup>
  A person who receives a refund under the provisions of Article 159, paragraph (1) of the Act must, where, within the amount of the refund, there is an amount of tax withheld prescribed in paragraph (2) of that Article that has not yet been paid and that amount of tax withheld has been paid, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of tax withheld that was paid, and other necessary matters.
  <sup>machine translation, not official</sup>

### 第二百七十八条（更正等による予納税額の還付） — Refunding of Prepaid Taxes Based on Reassessment or Similar Decision
<sup>caption: machine translation, not official</sup>
<sup>art-278 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278</sup>

  **第一項**  法第百六十条第二項（更正等による予納税額の還付）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
  <sup>art-278/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1</sup>
  The amount calculated as specified by Cabinet Order prescribed in Article 160, paragraph (2) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act is the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
  <sup>machine translation, not official</sup>

    **一**  法第百六十条第一項の更正等があつた所得税に係る年分の法第百二十条第二項各号（確定所得申告）に掲げる税額（次号において「予定納税額等」という。）について納付された延滞税の額の合計額（当該延滞税のうちに既に法第百三十九条第二項（予納税額の還付）又は第百六十条第二項の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
    <sup>art-278/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-1</sup>
    the sum of the amounts of delinquent tax paid on the amounts of tax listed in the items of Article 120, paragraph (2) (Filing an Income Tax Return) of the Act for the year pertaining to the income tax for which the Reassessment or similar decision under Article 160, paragraph (1) of the Act was made (referred to as "tax prepayment, etc." in the following item) (excluding, where any of that delinquent tax has already become refundable pursuant to the provisions of Article 139, paragraph (2) (Refunding of Prepaid Taxes) or Article 160, paragraph (2) of the Act, the amount of the delinquent tax that has become refundable);
    <sup>machine translation, not official</sup>

    **二**  当該予定納税額等（法第百三十九条第一項又は第百六十条第一項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により前号の更正等に係る法第百二十条第一項第三号に掲げる金額（同項第四号に規定する源泉徴収税額がある場合には同号に掲げる金額とし、第三項において準用する第二百六十八条第二項第一号（還付すべき所得税額の充当の順序）の充当をされる所得税がある場合には当該所得税の額を加算した金額とする。）に達するまで順次求めた各予定納税額等につき国税に関する法律の規定により計算される延滞税の額の合計額
    <sup>art-278/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2</sup>
    the sum of the amounts of delinquent tax calculated pursuant to the provisions of laws relating to national taxes on each tax prepayment, etc. obtained sequentially, in the order specified below, out of that tax prepayment, etc. (excluding the amount of the portion to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act) until reaching the amount listed in Article 120, paragraph (1), item (iii) of the Act pertaining to the Reassessment or similar decision referred to in the preceding item (where there is an amount of tax withheld prescribed in item (iv) of that paragraph, the amount listed in that item, and where there is income tax to be appropriated under Article 268, paragraph (2), item (i) (Order of Appropriation of Income Tax to Be Refunded) as applied mutatis mutandis pursuant to paragraph (3), the amount obtained by adding that amount of income tax).
    <sup>machine translation, not official</sup>

      **イ**  当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この号において「法定納期限」という。）を異にするものについては、その法定納期限の早いものを先順位とする。
      <sup>art-278/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2/sub-1</sup>
      among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this item referred to as "statutory payment due date"), the one with the earlier statutory payment due date takes priority;
      <sup>machine translation, not official</sup>

      **ロ**  法定納期限を同じくする予定納税額等のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
      <sup>art-278/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2/sub-2</sup>
      among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the earlier date of finalization takes priority;
      <sup>machine translation, not official</sup>

      **ハ**  法定納期限及び確定の日を同じくする予定納税額等のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
      <sup>art-278/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2/sub-3</sup>
      among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the earlier date of payment takes priority.
      <sup>machine translation, not official</sup>

  **第二項**  法第百六十条第三項第一号ロに規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。
  <sup>art-278/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-2</sup>
  The grounds specified by Cabinet Order prescribed in Article 160, paragraph (3), item (i), (b) of the Act are the grounds specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

  **第三項**  第二百六十八条の規定は、法第百六十条第一項又は第二項の規定による還付金を未納の国税及び滞納処分費に充当する場合について、第二百六十九条（予納税額に係る還付加算金の額の計算）の規定は、法第百六十条第一項の規定による還付金について還付加算金の額を計算する場合についてそれぞれ準用する。
  <sup>art-278/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-3</sup>
  The provisions of Article 268 apply mutatis mutandis to the case where a refund under the provisions of Article 160, paragraph (1) or (2) of the Act is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, and the provisions of Article 269 (Calculation of Interest on Refund Pertaining to Prepaid Taxes) apply mutatis mutandis to the case where the amount of interest on refund is calculated for a refund under the provisions of Article 160, paragraph (1) of the Act, respectively.
  <sup>machine translation, not official</sup>

---

## Cites
- art-275/par-1: 法第百五十七条第一項 → 所得税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/income-tax-act/art-157/par-1 (e-Gov law ID 340AC0000000033)
- art-275/par-1/item-4: 前三号 → 所得税法施行令 第二百七十五条第一項第一号 (Article 275, paragraph (1), item (i)), art-275/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-1
- art-275/par-1/item-4: 前三号 → 所得税法施行令 第二百七十五条第一項第二号 (Article 275, paragraph (1), item (ii)), art-275/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-2
- art-275/par-1/item-4: 前三号 → 所得税法施行令 第二百七十五条第一項第三号 (Article 275, paragraph (1), item (iii)), art-275/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-3
- art-275/par-1/item-5: 前三号 → 所得税法施行令 第二百七十五条第一項第二号 (Article 275, paragraph (1), item (ii)), art-275/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-2
- art-275/par-1/item-5: 前三号 → 所得税法施行令 第二百七十五条第一項第三号 (Article 275, paragraph (1), item (iii)), art-275/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-3
- art-275/par-1/item-5: 前三号 → 所得税法施行令 第二百七十五条第一項第四号 (Article 275, paragraph (1), item (iv)), art-275/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-275/par-1/item-4
- art-276/par-1: 法第百五十七条第一項第二号 → 所得税法 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-157/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-276/par-1: 第百五十八条 → 所得税法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/income-tax-act/art-158 (e-Gov law ID 340AC0000000033)
- art-276/par-1/item-4: 前三号 → 所得税法施行令 第二百七十六条第一項第一号 (Article 276, paragraph (1), item (i)), art-276/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-1
- art-276/par-1/item-4: 前三号 → 所得税法施行令 第二百七十六条第一項第二号 (Article 276, paragraph (1), item (ii)), art-276/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-2
- art-276/par-1/item-4: 前三号 → 所得税法施行令 第二百七十六条第一項第三号 (Article 276, paragraph (1), item (iii)), art-276/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-3
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第二号 (Article 276, paragraph (1), item (ii)), art-276/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-2
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第三号 (Article 276, paragraph (1), item (iii)), art-276/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-3
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第四号 (Article 276, paragraph (1), item (iv)), art-276/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-4
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第五号 (Article 276, paragraph (1), item (v)), art-276/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-276/par-1/item-5
- art-277/par-1: 法第百五十九条第三項第二号 → 所得税法 第百五十九条第三項第二号 (Article 159, paragraph (3), item (ii)), art-159/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-159/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-277/par-1: 国税通則法第五十八条第五項 → 国税通則法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-5 (e-Gov law ID 337AC0000000066)
- art-277/par-2: 第二百六十八条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268
- art-277/par-2: 法第百五十九条第一項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/income-tax-act/art-159/par-1 (e-Gov law ID 340AC0000000033)
- art-277/par-3: 法第百五十九条第一項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/income-tax-act/art-159/par-1 (e-Gov law ID 340AC0000000033)
- art-277/par-3: 同条第二項 → 所得税法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/en/income-tax-act/art-159/par-2 (e-Gov law ID 340AC0000000033)
- art-278/par-1: 法第百六十条第二項 → 所得税法 第百六十条第二項 (Article 160, paragraph (2)), art-160/par-2 — https://japanlaw.org/en/income-tax-act/art-160/par-2 (e-Gov law ID 340AC0000000033)
- art-278/par-1: 第一号 → 所得税法施行令 第二百七十八条第一項第一号 (Article 278, paragraph (1), item (i)), art-278/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-1
- art-278/par-1: 第二号 → 所得税法施行令 第二百七十八条第一項第二号 (Article 278, paragraph (1), item (ii)), art-278/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2
- art-278/par-1/item-1: 法第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/en/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-1: 法第百二十条第二項 → 所得税法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act/art-120/par-2 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-1: 次号 → 所得税法施行令 第二百七十八条第一項第二号 (Article 278, paragraph (1), item (ii)), art-278/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2
- art-278/par-1/item-1: 法第百三十九条第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-1: 第百六十条第二項 → 所得税法 第百六十条第二項 (Article 160, paragraph (2)), art-160/par-2 — https://japanlaw.org/en/income-tax-act/art-160/par-2 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-2: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-2: 第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/en/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-2: 前号 → 所得税法施行令 第二百七十八条第一項第一号 (Article 278, paragraph (1), item (i)), art-278/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-1
- art-278/par-1/item-2: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-2: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-278/par-1/item-2: 第三項 → 所得税法施行令 第二百七十八条第三項 (Article 278, paragraph (3)), art-278/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-3
- art-278/par-1/item-2: 第二百六十八条第二項第一号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
- art-278/par-1/item-2/sub-1: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-278/par-1/item-2/sub-1: この号 → 所得税法施行令 第二百七十八条第一項第二号 (Article 278, paragraph (1), item (ii)), art-278/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-8#art-278/par-1/item-2
- art-278/par-2: 法第百六十条第三項第一号 → 所得税法 第百六十条第三項第一号 (Article 160, paragraph (3), item (i)), art-160/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-160/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-278/par-2: 国税通則法第五十八条第五項 → 国税通則法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-5 (e-Gov law ID 337AC0000000066)
- art-278/par-3: 第二百六十八条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268
- art-278/par-3: 法第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/en/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-278/par-3: 第二項 → 所得税法 第百六十条第二項 (Article 160, paragraph (2)), art-160/par-2 — https://japanlaw.org/en/income-tax-act/art-160/par-2 (e-Gov law ID 340AC0000000033)
- art-278/par-3: 第二百六十九条 → 所得税法施行令 第二百六十九条 (Article 269), art-269 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269

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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 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_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-20261106T163957-090, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-072, 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-20261106T173921-072, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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