# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十六条 (Article 276)

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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: 第二百七十六条 (Article 276)（事業の主宰者の特殊関係者の範囲） — address `art-276`
- 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-276
- 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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### 第二百七十六条（事業の主宰者の特殊関係者の範囲） — Scope of Persons Having a Special Relationship with the Person Who Directs a Business
<sup>caption: machine translation, not official</sup>
<sup>art-276 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276</sup>

  **第一項**  法第百五十七条第一項第二号ロ（同族会社等の行為又は計算の否認等）及び第百五十八条（事業所の所得の帰属の推定）に規定する主宰者と政令で定める特殊の関係のある個人は、次に掲げる者及びこれらの者であつた者とする。
  <sup>art-276/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1</sup>
  The individuals who have a special relationship specified by Cabinet Order with the person who directs a business prescribed in Article 157, paragraph (1), item (ii), (b) (Negation of Actions or Calculations by a Family Company) and Article 158 (Presuming the Attribution of Income of a Place of Business) of the Act are the following persons and persons who were those persons.
  <sup>machine translation, not official</sup>

    **一**  当該主宰者の親族
    <sup>art-276/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-1</sup>
    a relative of that person who directs the business;
    <sup>machine translation, not official</sup>

    **二**  当該主宰者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る者
    <sup>art-276/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-2</sup>
    a person who has not yet filed a notification of marriage with that person who directs the business but is in circumstances equivalent to a de facto marital relationship;
    <sup>machine translation, not official</sup>

    **三**  当該主宰者の使用人
    <sup>art-276/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-3</sup>
    an employee of that person who directs the business;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる者以外の者で当該主宰者から受ける金銭その他の資産によつて生計を維持するもの
    <sup>art-276/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-4</sup>
    a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that person who directs the business;
    <sup>machine translation, not official</sup>

    **五**  当該主宰者の雇主
    <sup>art-276/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-5</sup>
    an employer of that person who directs the business;
    <sup>machine translation, not official</sup>

    **六**  第二号から前号までに掲げる者と生計を一にするこれらの者の親族
    <sup>art-276/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-6</sup>
    the relatives of the persons listed in items (ii) through the preceding item who share a livelihood with those persons.
    <sup>machine translation, not official</sup>

---

## Cites
- art-276/par-1: 法第百五十七条第一項第二号 → 所得税法 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-157/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-276/par-1: 第百五十八条 → 所得税法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/income-tax-act/art-158 (e-Gov law ID 340AC0000000033)
- art-276/par-1/item-4: 前三号 → 所得税法施行令 第二百七十六条第一項第一号 (Article 276, paragraph (1), item (i)), art-276/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-1
- art-276/par-1/item-4: 前三号 → 所得税法施行令 第二百七十六条第一項第二号 (Article 276, paragraph (1), item (ii)), art-276/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-2
- art-276/par-1/item-4: 前三号 → 所得税法施行令 第二百七十六条第一項第三号 (Article 276, paragraph (1), item (iii)), art-276/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-3
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第二号 (Article 276, paragraph (1), item (ii)), art-276/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-2
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第三号 (Article 276, paragraph (1), item (iii)), art-276/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-3
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第四号 (Article 276, paragraph (1), item (iv)), art-276/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-4
- art-276/par-1/item-6: 第二号から前号まで → 所得税法施行令 第二百七十六条第一項第五号 (Article 276, paragraph (1), item (v)), art-276/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-5

## Cited by

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

- 所得税法施行令 第二百七十六条第一項第四号（事業の主宰者の特殊関係者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-4
- 所得税法施行令 第二百七十六条第一項第六号（事業の主宰者の特殊関係者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-276/par-1/item-6

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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-20261106T163957-090, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-072, 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