# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十三条 (Article 293) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-293. 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: 第二百九十三条 (Article 293)（申告、納付及び還付） — address `art-293` - 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-293 - 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. --- ### 第二百九十三条（申告、納付及び還付） — (Filing of Returns, Payment and Refunds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-293 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-293 **第一項** 法第百六十六条（申告、納付及び還付）において準用する法第二編第五章及び第六章（居住者に係る申告、納付及び還付）の規定の適用に係る事項については、前編第五章及び第六章（居住者に係る申告、納付及び還付）の規定を準用する。 art-293/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-293/par-1 With regard to the matters for the application of the provisions of Part II, Chapters V and VI of the Act (Filing of Returns, Payment and Refunds for Residents) as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, the provisions of Part II, Chapters V and VI (Filing of Returns, Payment and Refunds for Residents) apply mutatis mutandis. machine translation, not official --- ## Cites - art-293/par-1: 法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百条第四項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-4 - 所得税法施行令 附則第六条第一項（死亡の場合の確定申告の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-6/par-1 - 所得税法施行規則 第六十七条第一項（申告、納付及び還付） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-67/par-1 (e-Gov law ID 340M50000040011) --- ## 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-20261106T173921-078, 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