# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十七条の四 (Article 167-4)

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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: 第百六十七条の四 (Article 167-4)（特定支出に関する明細書の記載事項） — address `art-167-4`
- 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-167-4
- 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.

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### 第百六十七条の四（特定支出に関する明細書の記載事項） — Required Particulars of the Detailed Statement on Specific Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-167-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4</sup>

      **第一項**  法第五十七条の二第三項（給与所得者の特定支出の控除の特例）に規定する特定支出に関する明細書には、次に掲げる事項を記載しなければならない。
      <sup>art-167-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1</sup>
      The detailed statement on specific expenses prescribed in Article 57-2, paragraph (3) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act must state the following particulars:
      <sup>machine translation, not official</sup>

        **一**  法第五十七条の二第二項各号に掲げるそれぞれの支出につきその支出の内容、相手方の氏名又は名称、年月日及び金額並びに当該支出につき同項に規定する給与等の支払者により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合における当該補塡される部分の金額及び当該支出につき同項に規定する教育訓練給付金、母子家庭自立支援教育訓練給付金又は父子家庭自立支援教育訓練給付金が支給される部分がある場合における当該支給される部分の金額
        <sup>art-167-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-1</sup>
        for each expenditure listed in the items of Article 57-2, paragraph (2) of the Act, the details of the expenditure, the name of the counterparty, the date, and the amount, and, in the case where there is a portion of the expenditure reimbursed by the person paying the salary or other wage prescribed in that paragraph and the income tax is not imposed on the reimbursed portion, the amount of the reimbursed portion, and, in the case where there is a portion of the expenditure for which an education and training benefit, an independence support education and training benefit for single-mother households, or an independence support education and training benefit for single-father households prescribed in that paragraph is paid, the amount of the paid portion;
        <sup>machine translation, not official</sup>

        **二**  次に掲げる支出の区分に応じそれぞれ次に定める事項
        <sup>art-167-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2</sup>
        the particulars specified respectively below, according to the category of expenditure listed below:
        <sup>machine translation, not official</sup>

          **イ**  法第五十七条の二第二項第一号に掲げる支出　同号に規定する通勤の経路及び方法
          <sup>art-167-4/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-1</sup>
          expenditure listed in Article 57-2, paragraph (2), item (i) of the Act: the route and method of commuting prescribed in that item;
          <sup>machine translation, not official</sup>

          **ロ**  法第五十七条の二第二項第二号に掲げる支出　同号に規定する勤務する場所及びその場所を離れて職務を遂行した場所
          <sup>art-167-4/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-2</sup>
          expenditure listed in Article 57-2, paragraph (2), item (ii) of the Act: the place of work and the place where duties were performed away from that place, prescribed in that item;
          <sup>machine translation, not official</sup>

          **ハ**  法第五十七条の二第二項第三号に掲げる支出　同号に規定する転任の前後の勤務する場所及び住所（住所がない場合には居所）
          <sup>art-167-4/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-3</sup>
          Expenditures set out in Article 57-2, paragraph (2), item (iii) of the Act: the places of work and the domiciles (where there is no domicile, the residences) before and after the transfer prescribed in that item;
          <sup>machine translation, not official</sup>

          **ニ**  法第五十七条の二第二項第四号に掲げる支出　同号に規定する研修の内容
          <sup>art-167-4/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-4</sup>
          Expenditures set out in Article 57-2, paragraph (2), item (iv) of the Act: the content of the training prescribed in that item;
          <sup>machine translation, not official</sup>

          **ホ**  法第五十七条の二第二項第五号に掲げる支出　同号に規定する人の資格の内容
          <sup>art-167-4/par-1/item-2/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-5</sup>
          Expenditures set out in Article 57-2, paragraph (2), item (v) of the Act: the content of the qualification of a person prescribed in that item;
          <sup>machine translation, not official</sup>

          **ヘ**  法第五十七条の二第二項第六号に掲げる支出　同号に規定するその者の勤務する場所又は居所とその者の配偶者その他の親族が居住する場所
          <sup>art-167-4/par-1/item-2/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-6</sup>
          Expenditures set out in Article 57-2, paragraph (2), item (vi) of the Act: the place where that person works or the person's residence and the place where that person's spouse or other relatives reside, as prescribed in that item;
          <sup>machine translation, not official</sup>

          **ト**  法第五十七条の二第二項第七号イに掲げる支出　同号イに規定する図書の内容又は同号イに規定する衣服の種類
          <sup>art-167-4/par-1/item-2/sub-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-7</sup>
          Expenditures set out in Article 57-2, paragraph (2), item (vii), (a) of the Act: the content of the books prescribed in (a) of that item or the type of clothing prescribed in (a) of that item;
          <sup>machine translation, not official</sup>

          **チ**  法第五十七条の二第二項第七号ロに掲げる支出　同号ロに規定する接待、供応、贈答その他これらに類する行為の相手方の氏名又は名称及び当該相手方との関係
          <sup>art-167-4/par-1/item-2/sub-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-2/sub-8</sup>
          Expenditures set out in Article 57-2, paragraph (2), item (vii), (b) of the Act: the name of the other party to the entertainment, hospitality, gift-giving, or other similar act prescribed in (b) of that item and the relationship with that other party;
          <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-167-4/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-4/par-1/item-3</sup>
        other matters useful for reference purposes.
        <sup>machine translation, not official</sup>

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## Cites
- art-167-4/par-1: 法第五十七条の二第三項 → 所得税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-3 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-1: 法第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-1: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-2: 法第五十七条の二第二項第二号 → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-3: 法第五十七条の二第二項第三号 → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-4: 法第五十七条の二第二項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-5: 法第五十七条の二第二項第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-6: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-7: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-167-4/par-1/item-2/sub-8: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 (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 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-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-043, 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-20261106T173921-043, 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