# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十二条の二 (Article 262-2)

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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: 第二百六十二条の二 (Article 262-2)（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — address `art-262-2`
- 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-262-2
- 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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### 第二百六十二条の二（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — Cases Where a Tax Return Must Be Filed Even If Income Other Than Salary Income Is Small
<sup>caption: machine translation, not official</sup>
<sup>art-262-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2</sup>

      **第一項**  法第百二十一条第一項（確定所得申告を要しない場合）に規定する政令で定める場合は、次に掲げる者がその者に係る第一号に規定する法人から、法第二十八条第一項（給与所得）に規定する給与等のほか、当該法人の事業に係る貸付金の利子又は不動産、動産、営業権その他の資産を当該事業の用に供することによる対価の支払を受ける場合とする。
      <sup>art-262-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1</sup>
      The cases specified by Cabinet Order prescribed in Article 121, paragraph (1) (When Filing an Income Tax Return Is Not Required) of the Act are cases where a person listed in the following items receives, from the corporation prescribed in item (i) that pertains to that person, in addition to the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, interest on loans pertaining to the business of that corporation or consideration for the use of real property, movables, goodwill, or other assets for that business.
      <sup>machine translation, not official</sup>

        **一**  法第百五十七条第一項第一号（同族会社の行為又は計算の否認）に規定する同族会社である法人の役員
        <sup>art-262-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-1</sup>
        an officer of a corporation that is a family company prescribed in Article 157, paragraph (1), item (i) (Negation of Actions or Calculations by a Family Company) of the Act;
        <sup>machine translation, not official</sup>

        **二**  前号の役員の親族であり又はあつた者
        <sup>art-262-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-2</sup>
        a person who is or was a relative of an officer referred to in the preceding item;
        <sup>machine translation, not official</sup>

        **三**  第一号の役員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り又はあつた者
        <sup>art-262-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-3</sup>
        a person who has not yet submitted a notification of marriage with an officer referred to in item (i) but is or was in circumstances similar to a de facto marital relationship with that officer;
        <sup>machine translation, not official</sup>

        **四**  第一号の役員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者
        <sup>art-262-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-4</sup>
        a person who maintains a livelihood by means of money or other assets received from an officer referred to in item (i).
        <sup>machine translation, not official</sup>

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## Cites
- art-262-2/par-1: 法第百二十一条第一項 → 所得税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/en/income-tax-act/art-121/par-1 (e-Gov law ID 340AC0000000033)
- art-262-2/par-1: 第一号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-1
- art-262-2/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033)
- art-262-2/par-1/item-1: 法第百五十七条第一項第一号 → 所得税法 第百五十七条第一項第一号 (Article 157, paragraph (1), item (i)), art-157/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-157/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-262-2/par-1/item-2: 前号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-1
- art-262-2/par-1/item-3: 第一号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-1
- art-262-2/par-1/item-4: 第一号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-1

## Cited by

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

- 所得税法施行令 第二百六十二条の二第一項（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1
- 所得税法施行令 第二百六十二条の二第一項第二号（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-2
- 所得税法施行令 第二百六十二条の二第一項第三号（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-3
- 所得税法施行令 第二百六十二条の二第一項第四号（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262-2/par-1/item-4

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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-20261106T173921-068, 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-20261106T173921-068, 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