# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Article 1)

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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: 第一条 (Article 1)（定義） — address `art-1`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-1
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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
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site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第一条（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1</sup>

  **第一項**  この政令において「国内」、「国外」、「居住者」、「非永住者」、「非居住者」、「内国法人」、「外国法人」、「人格のない社団等」、「株主等」、「法人課税信託」、「恒久的施設」、「公社債」、「預貯金」、「合同運用信託」、「貸付信託」、「投資信託」、「証券投資信託」、「オープン型の証券投資信託」、「公社債投資信託」、「公社債等運用投資信託」、「公募公社債等運用投資信託」、「特定目的信託」、「特定受益証券発行信託」、「棚卸資産」、「有価証券」、「固定資産」、「減価償却資産」、「繰延資産」、「各種所得」、「各種所得の金額」、「変動所得」、「臨時所得」、「純損失の金額」、「雑損失の金額」、「災害」、「障害者」、「特別障害者」、「寡婦」、「ひとり親」、「勤労学生」、「同一生計配偶者」、「控除対象配偶者」、「源泉控除対象配偶者」、「扶養親族」、「控除対象扶養親族」、「源泉控除対象親族」、「特別農業所得者」、「予定納税額」、「確定申告書」、「期限後申告書」、「修正申告書」、「青色申告書」、「更正請求書」、「確定申告期限」、「出国」、「更正」、「決定」、「源泉徴収」、「附帯税」、「充当」又は「還付加算金」とは、それぞれ所得税法（以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非永住者、非居住者、内国法人、外国法人、人格のない社団等、株主等、法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、オープン型の証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託、棚卸資産、有価証券、固定資産、減価償却資産、繰延資産、各種所得、各種所得の金額、変動所得、臨時所得、純損失の金額、雑損失の金額、災害、障害者、特別障害者、寡婦、ひとり親、勤労学生、同一生計配偶者、控除対象配偶者、源泉控除対象配偶者、扶養親族、控除対象扶養親族、源泉控除対象親族、特別農業所得者、予定納税額、確定申告書、期限後申告書、修正申告書、青色申告書、更正請求書、確定申告期限、出国、更正、決定、源泉徴収、附帯税、充当又は還付加算金をいう。
  <sup>art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-1</sup>
  In this Cabinet Order, the terms "in Japan," "outside Japan," "Resident," "Non-Permanent Resident," "Nonresident," "Domestic Corporation," "Foreign Corporation," "Association or Foundation without Legal Personality," "Shareholder, Member, or Other Investor," "Trust Subject to Corporate Taxation," "permanent establishment," "public and corporate bond," "Deposits and Savings," "Jointly Managed Trust," "Loan Trust," "Investment Trust," "Securities Investment Trust," "Open-Ended Securities Investment Trust," "Bond Investment Trust," "Bond-Based Investment Trust," "Bond-Based Investment Trust Under Public Offering," "specified-purpose trust," "Specified Trust That Issues Beneficiary Certificates," "Inventory," "Securities," "Fixed Asset," "Depreciable Asset," "Deferred Asset," "Each Class of Income," "Income in Each Class," "Fluctuating Income," "Ad Hoc Income," "Net Loss," "Casualty Loss," "Disaster," "Person with a Disability," "Person with a Particular Disability," "widow," "single parent," "working student," "spouse in the same household," "Claimable Spouse," "spouse for withholding deduction," "dependent," "claimable dependent," "relative for withholding deduction," "Special Farming Income Earner," "Tax Prepayment," "Tax Return," "return filed after the deadline," "Amended Return," "Blue Return," "written request for Reassessment," "Filing Deadline," "Absence From Japan," "Reassessment," "determination," "withholding," "accessory tax," "Appropriation," or "interest on refund" mean, respectively, in Japan, outside Japan, Resident, Non-Permanent Resident, Nonresident, Domestic Corporation, Foreign Corporation, Association or Foundation without Legal Personality, Shareholder, Member, or Other Investor, Trust Subject to Corporate Taxation, permanent establishment, public and corporate bond, Deposits and Savings, Jointly Managed Trust, Loan Trust, Investment Trust, Securities Investment Trust, Open-Ended Securities Investment Trust, Bond Investment Trust, Bond-Based Investment Trust, Bond-Based Investment Trust Under Public Offering, specified-purpose trust, Specified Trust That Issues Beneficiary Certificates, Inventory, Securities, Fixed Asset, Depreciable Asset, Deferred Asset, Each Class of Income, Income in Each Class, Fluctuating Income, Ad Hoc Income, Net Loss, Casualty Loss, Disaster, Person with a Disability, Person with a Particular Disability, widow, single parent, working student, spouse in the same household, Claimable Spouse, spouse for withholding deduction, dependent, claimable dependent, relative for withholding deduction, Special Farming Income Earner, Tax Prepayment, Tax Return, return filed after the deadline, Amended Return, Blue Return, written request for Reassessment, Filing Deadline, Absence From Japan, Reassessment, determination, withholding, accessory tax, Appropriation, or interest on refund as prescribed in Article 2, paragraph (1) (Definitions) of the Income Tax Act (hereinafter referred to as the "Act").
  <sup>machine translation, not official</sup>

  **第二項**  この政令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-1/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2</sup>
  In this Cabinet Order, the meanings of the terms listed in the following items are as prescribed respectively in those items.
  <sup>machine translation, not official</sup>

    **一**  利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得　それぞれ法第二編第二章第二節第一款（所得の種類及び各種所得の金額）に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得をいう。
    <sup>art-1/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-1</sup>
    interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, or miscellaneous income: means, respectively, interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, or miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 (Classes of Income and Income in Each Class) of the Act;
    <sup>machine translation, not official</sup>

    **二**  利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額又は雑所得の金額　それぞれ法第二編第二章第二節第一款に規定する利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額又は雑所得の金額をいう。
    <sup>art-1/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-2</sup>
    amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income, amount of retirement income, amount of timber income, amount of capital gains, amount of occasional income, or amount of miscellaneous income: means, respectively, the amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income, amount of retirement income, amount of timber income, amount of capital gains, amount of occasional income, or amount of miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Act;
    <sup>machine translation, not official</sup>

    **三**  総所得金額、退職所得金額又は山林所得金額　それぞれ法第二十二条第二項又は第三項（課税標準）に規定する総所得金額又は退職所得金額若しくは山林所得金額をいう。
    <sup>art-1/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-3</sup>
    gross income, amount of retirement income, or amount of timber income: means, respectively, the gross income, or the amount of retirement income or amount of timber income, prescribed in Article 22, paragraph (2) or (3) (Tax Base) of the Act;
    <sup>machine translation, not official</sup>

    **四**  雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除　それぞれ法第二編第二章第四節（所得控除）に規定する雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除をいう。
    <sup>art-1/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-4</sup>
    deduction of casualty losses, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic deduction: means, respectively, the deduction of casualty losses, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic deduction as prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act;
    <sup>machine translation, not official</sup>

    **五**  課税総所得金額、課税退職所得金額又は課税山林所得金額　それぞれ法第八十九条第二項（課税総所得金額等の意義）に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額をいう。
    <sup>art-1/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-5</sup>
    taxable gross income, taxable retirement income, or taxable timber income: means, respectively, the taxable gross income, taxable retirement income, or taxable timber income prescribed in Article 89, paragraph (2) (Meaning of Taxable Aggregate Income and Similar Amount) of the Act;
    <sup>machine translation, not official</sup>

    **六**  配当控除、分配時調整外国税相当額控除又は外国税額控除　それぞれ法第二編第三章第二節（税額控除）に規定する配当控除、分配時調整外国税相当額控除又は外国税額控除をいう。
    <sup>art-1/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-6</sup>
    dividend tax credit, credit for the amount equivalent to the foreign tax adjusted at distribution, or foreign tax credit: means, respectively, the dividend tax credit, credit for the amount equivalent to the foreign tax adjusted at distribution, or foreign tax credit as prescribed in Part II, Chapter III, Section 2 (Tax Credits) of the Act;
    <sup>machine translation, not official</sup>

    **七**  予定納税基準額又は申告納税見積額　それぞれ法第百四条第一項（予定納税額の納付）に規定する予定納税基準額又は法第百十一条第四項（申告納税見積額の意義）に規定する申告納税見積額をいう。
    <sup>art-1/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-2/item-7</sup>
    tax prepayment calculation base or estimated tax due on filing: means, respectively, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act or the estimated tax due on filing prescribed in Article 111, paragraph (4) (Meaning of Estimated Tax Due on Filing) of the Act.
    <sup>machine translation, not official</sup>

  **第三項**  この政令において、「相続人」には、包括受遺者を含むものとし、「被相続人」には、包括遺贈者を含むものとする。
  <sup>art-1/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-3</sup>
  In this Cabinet Order, "heir" is to include a universal legatee, and "decedent" is to include a person who made a universal legacy.
  <sup>machine translation, not official</sup>

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## Cites
- art-1/par-1: 第二条第一項 → 所得税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/income-tax-act/art-2/par-1 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-3: 法第二十二条第二項 → 所得税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/income-tax-act/art-22/par-2 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-3: 第三項 → 所得税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/income-tax-act/art-22/par-3 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-5: 法第八十九条第二項 → 所得税法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/en/income-tax-act/art-89/par-2 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-7: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-7: 法第百十一条第四項 → 所得税法 第百十一条第四項 (Article 111, paragraph (4)), art-111/par-4 — https://japanlaw.org/en/income-tax-act/art-111/par-4 (e-Gov law ID 340AC0000000033)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第六条第一項（たな卸資産の法定評価方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-6/par-1
- 所得税法施行規則 第一条第二項（定義） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-1/par-2 (e-Gov law ID 340M50000040011)

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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 in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T163957-001, 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-20261106T163957-001, 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