# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条の四 (Article 2-4)

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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: 第二条の四 (Article 2-4)（公募の要件） — address `art-2-4`
- 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-2-4
- 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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### 第二条の四（公募の要件） — Requirements for Public Offering
<sup>caption: machine translation, not official</sup>
<sup>art-2-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2-4</sup>

  **第一項**  法第二条第一項第十五号の三（公募公社債等運用投資信託の意義）に規定する政令で定める取得勧誘は、同号の受益権の募集が国内において行われる場合にあつては、当該募集に係る金融商品取引法第二条第三項（定義）に規定する取得勧誘（以下この条において「取得勧誘」という。）が同項第一号に掲げる場合に該当し、かつ、投資信託約款にその取得勧誘が同号に掲げる場合に該当するものである旨の記載がなされて行われるものとし、当該受益権の募集が国外において行われる場合にあつては、当該募集に係る取得勧誘が同号に掲げる場合に該当するものに相当するものであり、かつ、目論見書（同法第二条第十項に規定する目論見書をいう。）その他これに類する書類にその取得勧誘が同号に掲げる場合に該当するものに相当するものである旨の記載がなされて行われるものとする。
  <sup>art-2-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-2-4/par-1</sup>
  Solicitation for acquisition specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xv)-3 (Meaning of Bond-Based Investment Trust Under Public Offering) of the Act is, where the offering of the beneficial interests set forth in that item is made in Japan, one where the solicitation for acquisition prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act relating to that offering (hereinafter in this Article referred to as "solicitation for acquisition") falls under the case set forth in item (i) of that paragraph, and which is made with a statement in the Investment Trust deed to the effect that the solicitation for acquisition falls under the case set forth in that item, and, where the offering of those beneficial interests is made outside Japan, one where the solicitation for acquisition relating to that offering is equivalent to one that falls under the case set forth in that item, and which is made with a statement in the prospectus (meaning a prospectus prescribed in Article 2, paragraph (10) of that Act) or other similar document to the effect that the solicitation for acquisition is equivalent to one that falls under the case set forth in that item.
  <sup>machine translation, not official</sup>

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## Cites
- art-2-4/par-1: 法第二条第一項第十五号の三 → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-15-3 (e-Gov law ID 340AC0000000033)
- art-2-4/par-1: 金融商品取引法第二条第三項 → 金融商品取引法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-3 (e-Gov law ID 323AC0000000025)
- art-2-4/par-1: この条 → 所得税法施行令 第二条の四 (Article 2-4), art-2-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2-4
- art-2-4/par-1: 同項第一号 → 金融商品取引法 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-3/item-1 (e-Gov law ID 323AC0000000025)
- art-2-4/par-1: 同法第二条第十項 → 金融商品取引法 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-10 (e-Gov law ID 323AC0000000025)

## Cited by

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

- 所得税法施行令 第二条の三第二項第二号（公社債等運用投資信託の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2-3/par-2/item-2
- 所得税法施行令 第二条の四第一項（公募の要件） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2-4/par-1

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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-20261106T173921-002, 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