# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十四条 (Article 14)（国内に住所を有する者と推定する場合） — address `art-14` - 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-14 - 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 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. --- ### 第十四条（国内に住所を有する者と推定する場合） — Cases Where a Person Is Presumed to Have a Domicile in Japan caption: machine translation, not official art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-14 **第一項** 国内に居住することとなつた個人が次の各号のいずれかに該当する場合には、その者は、国内に住所を有する者と推定する。 art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-14/par-1 Where an individual who has come to reside in Japan falls under any of the following items, that individual is presumed to be a person who has a domicile in Japan. machine translation, not official **一** その者が国内において、継続して一年以上居住することを通常必要とする職業を有すること。 art-14/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-14/par-1/item-1 That the person has an occupation that normally requires residence in Japan continuously for one year or more; machine translation, not official **二** その者が日本の国籍を有し、かつ、その者が国内において生計を一にする配偶者その他の親族を有することその他国内におけるその者の職業及び資産の有無等の状況に照らし、その者が国内において継続して一年以上居住するものと推測するに足りる事実があること。 art-14/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-14/par-1/item-2 That the person has Japanese nationality, and there are facts sufficient to infer that the person will reside in Japan continuously for one year or more, in light of circumstances in Japan such as the person's having a spouse or other relatives with whom the person shares a livelihood, and the person's occupation and whether the person has assets. machine translation, not official **第二項** 前項の規定により国内に住所を有する者と推定される個人と生計を一にする配偶者その他その者の扶養する親族が国内に居住する場合には、これらの者も国内に住所を有する者と推定する。 art-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-14/par-2 Where a spouse who shares a livelihood with an individual presumed under the preceding paragraph to have a domicile in Japan, or another relative supported by that individual, resides in Japan, those persons are also presumed to be persons who have a domicile in Japan. machine translation, not official --- ## Cites - art-14/par-2: 前項 → 所得税法施行令 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-14/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第十四条第二項（国内に住所を有する者と推定する場合） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-14/par-2 --- ## 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-20261106T173921-006, 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