# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三十一条の二 (Article 31-2)

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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: 第三十一条の二 (Article 31-2)（障害者等の範囲） — address `art-31-2`
- 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-31-2
- 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.

---

### 第三十一条の二（障害者等の範囲） — Scope of Persons with a Disability or Other Eligible Persons
<sup>caption: machine translation, not official</sup>
<sup>art-31-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2</sup>

    **第一項**  法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する政令で定める個人は、次に掲げる者とする。
    <sup>art-31-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1</sup>
    The individuals specified by Cabinet Order prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are the following persons:
    <sup>machine translation, not official</sup>

      **一**  国民年金法（昭和三十四年法律第百四十一号）第十五条第二号（給付の種類）に掲げる障害基礎年金を受けている者
      <sup>art-31-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-1</sup>
      a person receiving a basic disability pension listed in Article 15, item (ii) (Types of Benefits) of the National Pension Act (Act No. 141 of 1959);
      <sup>machine translation, not official</sup>

      **二**  厚生年金保険法（昭和二十九年法律第百十五号）第三十二条第二号（保険給付の種類）に規定する障害厚生年金を受けている者又は同条第三号に掲げる遺族厚生年金を受けている同法第五十九条第一項（遺族）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-2</sup>
      a person receiving a disability employees' pension prescribed in Article 32, item (ii) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (Act No. 115 of 1954), or a person who is a surviving family member (limited to a wife) prescribed in Article 59, paragraph (1) (Surviving Family) of that Act and is receiving an employees' pension for surviving family listed in Article 32, item (iii) of that Act;
      <sup>machine translation, not official</sup>

      **三**  恩給法第二条第一項（恩給の種類）に規定する増加恩給を受けている者又は同項に規定する扶助料を受けている同法第七十二条第一項（遺族）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-3</sup>
      a person receiving an increased pension prescribed in Article 2, paragraph (1) (Types of Pensions) of the Public Officers Pension Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 72, paragraph (1) (Surviving Family) of that Act and is receiving a dependents' allowance prescribed in Article 2, paragraph (1) of that Act;
      <sup>machine translation, not official</sup>

      **四**  労働者災害補償保険法（昭和二十二年法律第五十号）第十二条の八第一項第六号（業務災害に関する保険給付の種類）に掲げる傷病補償年金、同法第十五条第一項（障害補償給付）に規定する障害補償年金、同法第二十条の二第六号（複数業務要因災害に関する保険給付の種類）に掲げる複数事業労働者傷病年金、同法第二十条の五第二項（複数事業労働者障害給付）に規定する複数事業労働者障害年金、同法第二十一条第六号（通勤災害に関する保険給付の種類）に掲げる傷病年金若しくは同法第二十二条の三第二項（障害給付）に規定する障害年金を受けている者又は同法第十六条（遺族補償給付）に規定する遺族補償年金、同法第二十条の六第二項（複数事業労働者遺族給付）に規定する複数事業労働者遺族年金若しくは同法第二十二条の四第二項（遺族給付）に規定する遺族年金を受けている同法第十六条の二第一項（遺族）（同法第二十条の六第三項及び第二十二条の四第三項において準用する場合を含む。）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-4</sup>
      a person receiving an injury and illness compensation pension listed in Article 12-8, paragraph (1), item (vi) (Categories of Insurance Benefits for Work-Related Accidents) of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), a disability compensation pension prescribed in Article 15, paragraph (1) (Disability Compensation Benefits) of that Act, a multiple-business worker injury and illness pension listed in Article 20-2, item (vi) (Categories of Insurance Benefits for Accidents Caused by Multiple Businesses) of that Act, a multiple-business worker disability pension prescribed in Article 20-5, paragraph (2) (Disability Benefits for Multiple-Business Workers) of that Act, an injury and illness pension listed in Article 21, item (vi) (Categories of Insurance Benefits for Commuting Accidents) of that Act, or a disability pension prescribed in Article 22-3, paragraph (2) (Disability Benefits) of that Act, or a person who is a surviving family member (limited to a wife) prescribed in Article 16-2, paragraph (1) (Surviving Family) of that Act (including as applied mutatis mutandis pursuant to Article 20-6, paragraph (3) and Article 22-4, paragraph (3) of that Act) and is receiving a compensation pension for surviving family prescribed in Article 16 (Compensation Benefits for Surviving Family) of that Act, a multiple-business worker pension for surviving family prescribed in Article 20-6, paragraph (2) (Benefits for Surviving Family of Multiple-Business Workers) of that Act, or a pension for surviving family prescribed in Article 22-4, paragraph (2) (Benefits for Surviving Family) of that Act;
      <sup>machine translation, not official</sup>

      **五**  船員保険法（昭和十四年法律第七十三号）第八十七条第一項（障害年金及び障害手当金の支給要件）に規定する障害年金を受けている者又は同法第九十七条（遺族年金の支給要件）に規定する遺族年金を受けている同法第三十五条第一項（遺族年金を受ける遺族の範囲及び順位）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-5</sup>
      a person receiving a disability pension prescribed in Article 87, paragraph (1) (Requirements for Payment of Disability Pension and Disability Allowance) of the Mariners Insurance Act (Act No. 73 of 1939), or a person who is a surviving family member (limited to a wife) prescribed in Article 35, paragraph (1) (Scope and Order of Priority of Surviving Family Entitled to Pension for Surviving Family) of that Act and is receiving a pension for surviving family prescribed in Article 97 (Requirements for Payment of Pension for Surviving Family) of that Act;
      <sup>machine translation, not official</sup>

      **六**  国家公務員災害補償法（昭和二十六年法律第百九十一号）第九条第三号（補償の種類）に掲げる傷病補償年金若しくは同条第四号イに掲げる障害補償年金を受けている者又は同条第六号イに掲げる遺族補償年金を受けている同法第十六条第一項（遺族補償年金）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-6</sup>
      a person receiving an injury and illness compensation pension listed in Article 9, item (iii) (Types of Compensation) of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) or a disability compensation pension listed in item (iv), (a) of that Article, or a person who is a surviving family member (limited to a wife) prescribed in Article 16, paragraph (1) (Compensation Pension for Surviving Family) of that Act and is receiving a compensation pension for surviving family listed in Article 9, item (vi), (a) of that Act;
      <sup>machine translation, not official</sup>

      **七**  地方公務員災害補償法（昭和四十二年法律第百二十一号）第二十五条第一項第三号（補償の種類等）に掲げる傷病補償年金若しくは同項第四号イに掲げる障害補償年金を受けている者又は同項第六号イに掲げる遺族補償年金を受けている同法第三十二条第一項（遺族補償年金）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-7</sup>
      a person receiving an injury and illness compensation pension listed in Article 25, paragraph (1), item (iii) (Types of Compensation, etc.) of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967) or a disability compensation pension listed in item (iv), (a) of that paragraph, or a person who is a surviving family member (limited to a wife) prescribed in Article 32, paragraph (1) (Compensation Pension for Surviving Family) of that Act and is receiving a compensation pension for surviving family listed in Article 25, paragraph (1), item (vi), (a) of that Act;
      <sup>machine translation, not official</sup>

      **八**  公害健康被害の補償等に関する法律（昭和四十八年法律第百十一号）第三条第一項第二号（補償給付の種類等）に掲げる障害補償費を受けている者又は同項第三号に掲げる遺族補償費を受けている同法第三十条第一項（遺族補償費を受けることができる遺族の範囲及び順位）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-8</sup>
      a person receiving a disability compensation benefit listed in Article 3, paragraph (1), item (ii) (Types of Compensation Benefits, etc.) of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973), or a person who is a surviving family member (limited to a wife) prescribed in Article 30, paragraph (1) (Scope and Order of Priority of Surviving Family Entitled to Receive Compensation Benefit for Surviving Family) of that Act and is receiving a compensation benefit for surviving family listed in Article 3, paragraph (1), item (iii) of that Act;
      <sup>machine translation, not official</sup>

      **九**  独立行政法人医薬品医療機器総合機構法（平成十四年法律第百九十二号）第十五条第一項第一号イ若しくは第二号イ（業務の範囲）に規定する障害年金を受けている者又は同項第一号イ若しくは第二号イに規定する遺族年金を受けている同法第十六条第一項第四号（副作用救済給付）若しくは第二十条第一項第四号（感染救済給付）に定める遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-9</sup>
      a person receiving a disability pension prescribed in Article 15, paragraph (1), item (i), (a) or item (ii), (a) (Scope of Operations) of the Act on Pharmaceuticals and Medical Devices Agency, Independent Administrative Agency (Act No. 192 of 2002), or a person who is a surviving family member (limited to a wife) provided for in Article 16, paragraph (1), item (iv) (Relief Benefits for Adverse Reactions) or Article 20, paragraph (1), item (iv) (Relief Benefits for Infections) of that Act and is receiving a pension for surviving family prescribed in Article 15, paragraph (1), item (i), (a) or item (ii), (a) of that Act;
      <sup>machine translation, not official</sup>

      **十**  戦傷病者戦没者遺族等援護法（昭和二十七年法律第百二十七号）第五条第一号（援護の種類）に規定する障害年金を受けている者又は同条第二号に規定する遺族年金若しくは遺族給与金を受けている同法第二十四条（遺族の範囲）に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-10</sup>
      a person receiving a disability pension prescribed in Article 5, item (i) (Types of Relief) of the Act on Relief of War Victims and Survivors (Act No. 127 of 1952), or a person who is a surviving family member (limited to a wife) prescribed in Article 24 (Scope of Surviving Family) of that Act and is receiving a pension for surviving family or a payment to surviving family prescribed in Article 5, item (ii) of that Act;
      <sup>machine translation, not official</sup>

      **十一**  児童扶養手当法（昭和三十六年法律第二百三十八号）第四条第一項（支給要件）に規定する児童扶養手当を受けている同項に規定する児童の母である者
      <sup>art-31-2/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-11</sup>
      a person who is receiving the child rearing allowance prescribed in Article 4, paragraph (1) (Requirement for Payment) of the Child Rearing Allowance Act (Act No. 238 of 1961) and is the mother of a child prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **十二**  予防接種法（昭和二十三年法律第六十八号）第十六条第一項第三号若しくは第二項第三号（給付の範囲）に掲げる障害年金を受けている者又は同項第四号に掲げる遺族年金を受けている同号に規定する遺族（妻に限る。）である者
      <sup>art-31-2/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-12</sup>
      a person receiving a disability pension listed in Article 16, paragraph (1), item (iii) or paragraph (2), item (iii) (Scope of Benefits) of the Immunization Act (Act No. 68 of 1947), or a person who is a surviving family member (limited to a wife) prescribed in paragraph (2), item (iv) of that Article and is receiving a pension for surviving family listed in that item;
      <sup>machine translation, not official</sup>

      **十三**  特別児童扶養手当等の支給に関する法律（昭和三十九年法律第百三十四号）第十七条（支給要件）に規定する障害児福祉手当又は同法第二十六条の二（支給要件）に規定する特別障害者手当を受けている者
      <sup>art-31-2/par-1/item-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-13</sup>
      a person receiving the welfare allowance for children with disabilities prescribed in Article 17 (Requirement for Payment) of the Act on Special Child Rearing Allowance (Act No. 134 of 1964) or the special allowance for persons with disabilities prescribed in Article 26-2 (Requirement for Payment) of that Act;
      <sup>machine translation, not official</sup>

      **十四**  都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項（指定都市の権能）の指定都市若しくは同法第二百五十二条の二十二第一項（中核市の権能）の中核市の長から療育手帳（知的障害者の福祉の充実を図るため、児童相談所又は知的障害者更生相談所において知的障害と判定された者に対して支給される手帳で、その者の障害の程度その他の事項の記載があるものをいう。）の交付を受けている者
      <sup>art-31-2/par-1/item-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-14</sup>
      a person who has been issued a rehabilitation booklet (meaning a booklet issued, in order to enhance the welfare of persons with intellectual disabilities, to a person determined to have an intellectual disability at a child guidance center or a rehabilitation counseling center for persons with intellectual disabilities, in which the person's degree of disability and other matters are recorded) by the prefectural governor or by the head of a designated city under Article 252-19, paragraph (1) (Authority of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Authority of Core Cities) of that Act;
      <sup>machine translation, not official</sup>

      **十五**  精神保健及び精神障害者福祉に関する法律第四十五条第二項（精神障害者保健福祉手帳）の規定により精神障害者保健福祉手帳の交付を受けている者
      <sup>art-31-2/par-1/item-15 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-15</sup>
      a person who has been issued a Health and Welfare Handbook for Persons with Mental Disorders or Disabilities pursuant to the provisions of Article 45, paragraph (2) (Health and Welfare Handbook for Persons with Mental Disorders or Disabilities) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities;
      <sup>machine translation, not official</sup>

      **十六**  原子爆弾被爆者に対する援護に関する法律第二十四条第一項（医療特別手当の支給）に規定する医療特別手当、同法第二十五条第一項（特別手当の支給）に規定する特別手当、同法第二十六条第一項（原子爆弾小頭症手当の支給）に規定する原子爆弾小頭症手当、同法第二十七条第一項（健康管理手当の支給）に規定する健康管理手当又は同法第二十八条第一項（保健手当の支給）に規定する保健手当の支給を受けている者
      <sup>art-31-2/par-1/item-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-16</sup>
      a person receiving the special medical allowance prescribed in Article 24, paragraph (1) (Payment of Special Medical Allowance) of the Atomic Bomb Survivors' Assistance Act, the special allowance prescribed in Article 25, paragraph (1) (Payment of Special Allowance) of that Act, the atomic bomb microcephaly allowance prescribed in Article 26, paragraph (1) (Payment of Atomic Bomb Microcephaly Allowance) of that Act, the health management allowance prescribed in Article 27, paragraph (1) (Payment of Health Management Allowance) of that Act, or the health allowance prescribed in Article 28, paragraph (1) (Payment of Health Allowance) of that Act;
      <sup>machine translation, not official</sup>

      **十七**  戦傷病者特別援護法第四条（戦傷病者手帳の交付）の規定により戦傷病者手帳の交付を受けている者
      <sup>art-31-2/par-1/item-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-17</sup>
      a person who has been issued a handbook for wounded and sick retired soldiers pursuant to the provisions of Article 4 (Issuance of Handbook for Wounded and Sick Retired Soldiers) of the Act on Special Aid to the Wounded and Sick Retired Soldiers;
      <sup>machine translation, not official</sup>

      **十八**  前各号に掲げる者に準ずる者として財務省令で定める者
      <sup>art-31-2/par-1/item-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-18</sup>
      a person specified by Ministry of Finance Order as equivalent to the persons listed in the preceding items.
      <sup>machine translation, not official</sup>

---

## Cites
- art-31-2/par-1: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- art-31-2/par-1/item-1: 国民年金法（昭和三十四年法律第百四十一号）第十五条第二号 → 国民年金法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/national-pension-act/art-15/par-1/item-2 (e-Gov law ID 334AC0000000141)
- art-31-2/par-1/item-2: 厚生年金保険法（昭和二十九年法律第百十五号）第三十二条第二号 → 厚生年金保険法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/employees-pension-insurance-act/art-32/par-1/item-2 (e-Gov law ID 329AC0000000115)
- art-31-2/par-1/item-2: 同条第三号 → 厚生年金保険法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/employees-pension-insurance-act/art-32/par-1/item-3 (e-Gov law ID 329AC0000000115)
- art-31-2/par-1/item-2: 同法第五十九条第一項 → 厚生年金保険法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-59/par-1 (e-Gov law ID 329AC0000000115)
- art-31-2/par-1/item-3: 恩給法第二条第一項 → e-Gov law 212AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-31-2/par-1/item-3: 同法第七十二条第一項 → e-Gov law 212AC0000000048, 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — not held in this collection
- art-31-2/par-1/item-4: 労働者災害補償保険法（昭和二十二年法律第五十号）第十二条の八第一項第六号 → 労働者災害補償保険法 第十二条の八第一項第六号 (Article 12-8, paragraph (1), item (vi)), art-12-8/par-1/item-6 — https://japanlaw.org/en/industrial-accident-insurance-act/art-12-8/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第十五条第一項 → 労働者災害補償保険法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-15/par-1 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の二第六号 → 労働者災害補償保険法 第二十条の二第一項第六号 (Article 20-2, paragraph (1), item (vi)), art-20-2/par-1/item-6 — https://japanlaw.org/en/industrial-accident-insurance-act/art-20-2/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の五第二項 → 労働者災害補償保険法 第二十条の五第二項 (Article 20-5, paragraph (2)), art-20-5/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-20-5/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十一条第六号 → 労働者災害補償保険法 第二十一条第一項第六号 (Article 21, paragraph (1), item (vi)), art-21/par-1/item-6 — https://japanlaw.org/en/industrial-accident-insurance-act/art-21/par-1/item-6 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十二条の三第二項 → 労働者災害補償保険法 第二十二条の三第二項 (Article 22-3, paragraph (2)), art-22-3/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-22-3/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第十六条 → 労働者災害補償保険法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/industrial-accident-insurance-act/art-16 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の六第二項 → 労働者災害補償保険法 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-20-6/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十二条の四第二項 → 労働者災害補償保険法 第二十二条の四第二項 (Article 22-4, paragraph (2)), art-22-4/par-2 — https://japanlaw.org/en/industrial-accident-insurance-act/art-22-4/par-2 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第十六条の二第一項 → 労働者災害補償保険法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/industrial-accident-insurance-act/art-16-2/par-1 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 同法第二十条の六第三項 → 労働者災害補償保険法 第二十条の六第三項 (Article 20-6, paragraph (3)), art-20-6/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-20-6/par-3 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-4: 第二十二条の四第三項 → 労働者災害補償保険法 第二十二条の四第三項 (Article 22-4, paragraph (3)), art-22-4/par-3 — https://japanlaw.org/en/industrial-accident-insurance-act/art-22-4/par-3 (e-Gov law ID 322AC0000000050)
- art-31-2/par-1/item-5: 船員保険法（昭和十四年法律第七十三号）第八十七条第一項 → e-Gov law 314AC0000000073, 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — not held in this collection
- art-31-2/par-1/item-5: 同法第九十七条 → e-Gov law 314AC0000000073, 第九十七条 (Article 97), art-97 — not held in this collection
- art-31-2/par-1/item-5: 同法第三十五条第一項 → e-Gov law 314AC0000000073, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-31-2/par-1/item-6: 国家公務員災害補償法（昭和二十六年法律第百九十一号）第九条第三号 → e-Gov law 326AC0000000191, 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-6: 同条第四号 → e-Gov law 326AC0000000191, 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-6: 同条第六号 → e-Gov law 326AC0000000191, 第九条第一項第六号 (Article 9, paragraph (1), item (vi)), art-9/par-1/item-6 — not held in this collection
- art-31-2/par-1/item-6: 同法第十六条第一項 → e-Gov law 326AC0000000191, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- art-31-2/par-1/item-7: 地方公務員災害補償法（昭和四十二年法律第百二十一号）第二十五条第一項第三号 → e-Gov law 342AC0000000121, 第二十五条第一項第三号 (Article 25, paragraph (1), item (iii)), art-25/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-7: 同項第四号 → e-Gov law 342AC0000000121, 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-7: 同項第六号 → e-Gov law 342AC0000000121, 第二十五条第一項第六号 (Article 25, paragraph (1), item (vi)), art-25/par-1/item-6 — not held in this collection
- art-31-2/par-1/item-7: 同法第三十二条第一項 → e-Gov law 342AC0000000121, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection
- art-31-2/par-1/item-8: 公害健康被害の補償等に関する法律（昭和四十八年法律第百十一号）第三条第一項第二号 → e-Gov law 348AC0000000111, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- art-31-2/par-1/item-8: 同項第三号 → e-Gov law 348AC0000000111, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-8: 同法第三十条第一項 → e-Gov law 348AC0000000111, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-31-2/par-1/item-9: 独立行政法人医薬品医療機器総合機構法（平成十四年法律第百九十二号）第十五条第一項第一号 → e-Gov law 414AC0000000192, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- art-31-2/par-1/item-9: 第二号 → e-Gov law 414AC0000000192, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- art-31-2/par-1/item-9: 同法第十六条第一項第四号 → e-Gov law 414AC0000000192, 第十六条第一項第四号 (Article 16, paragraph (1), item (iv)), art-16/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-9: 第二十条第一項第四号 → e-Gov law 414AC0000000192, 第二十条第一項第四号 (Article 20, paragraph (1), item (iv)), art-20/par-1/item-4 — not held in this collection
- art-31-2/par-1/item-10: 戦傷病者戦没者遺族等援護法（昭和二十七年法律第百二十七号）第五条第一号 → e-Gov law 327AC0000000127, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-31-2/par-1/item-10: 同条第二号 → e-Gov law 327AC0000000127, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-31-2/par-1/item-10: 同法第二十四条 → e-Gov law 327AC0000000127, 第二十四条 (Article 24), art-24 — not held in this collection
- art-31-2/par-1/item-11: 児童扶養手当法（昭和三十六年法律第二百三十八号）第四条第一項 → 児童扶養手当法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/child-rearing-allowance-act/art-4/par-1 (e-Gov law ID 336AC0000000238)
- art-31-2/par-1/item-12: 予防接種法（昭和二十三年法律第六十八号）第十六条第一項第三号 → e-Gov law 323AC0000000068, 第十六条第一項第三号 (Article 16, paragraph (1), item (iii)), art-16/par-1/item-3 — not held in this collection
- art-31-2/par-1/item-12: 第二項第三号 → e-Gov law 323AC0000000068, 第十六条第二項第三号 (Article 16, paragraph (2), item (iii)), art-16/par-2/item-3 — not held in this collection
- art-31-2/par-1/item-12: 同項第四号 → e-Gov law 323AC0000000068, 第十六条第二項第四号 (Article 16, paragraph (2), item (iv)), art-16/par-2/item-4 — not held in this collection
- art-31-2/par-1/item-13: 特別児童扶養手当等の支給に関する法律（昭和三十九年法律第百三十四号）第十七条 → e-Gov law 339AC0000000134, 第十七条 (Article 17), art-17 — not held in this collection
- art-31-2/par-1/item-13: 同法第二十六条の二 → e-Gov law 339AC0000000134, 第二十六条の二 (Article 26-2), art-26-2 — not held in this collection
- art-31-2/par-1/item-14: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-31-2/par-1/item-14: 同法第二百五十二条の二十二第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十二第一項 (Article 252-22, paragraph (1)), art-252-22/par-1 — not held in this collection
- art-31-2/par-1/item-15: 精神保健及び精神障害者福祉に関する法律第四十五条第二項 → e-Gov law 325AC0100000123, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection
- art-31-2/par-1/item-16: 原子爆弾被爆者に対する援護に関する法律第二十四条第一項 → e-Gov law 406AC0000000117, 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十五条第一項 → e-Gov law 406AC0000000117, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十六条第一項 → e-Gov law 406AC0000000117, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十七条第一項 → e-Gov law 406AC0000000117, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- art-31-2/par-1/item-16: 同法第二十八条第一項 → e-Gov law 406AC0000000117, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-31-2/par-1/item-17: 戦傷病者特別援護法第四条 → e-Gov law 338AC1000000168, 第四条 (Article 4), art-4 — not held in this collection
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第一号 (Article 31-2, paragraph (1), item (i)), art-31-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-1
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十号 (Article 31-2, paragraph (1), item (x)), art-31-2/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-10
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十一号 (Article 31-2, paragraph (1), item (xi)), art-31-2/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-11
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十二号 (Article 31-2, paragraph (1), item (xii)), art-31-2/par-1/item-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-12
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十三号 (Article 31-2, paragraph (1), item (xiii)), art-31-2/par-1/item-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-13
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十四号 (Article 31-2, paragraph (1), item (xiv)), art-31-2/par-1/item-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-14
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十五号 (Article 31-2, paragraph (1), item (xv)), art-31-2/par-1/item-15 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-15
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十六号 (Article 31-2, paragraph (1), item (xvi)), art-31-2/par-1/item-16 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-16
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第十七号 (Article 31-2, paragraph (1), item (xvii)), art-31-2/par-1/item-17 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-17
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第二号 (Article 31-2, paragraph (1), item (ii)), art-31-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-2
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第三号 (Article 31-2, paragraph (1), item (iii)), art-31-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-3
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第四号 (Article 31-2, paragraph (1), item (iv)), art-31-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-4
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第五号 (Article 31-2, paragraph (1), item (v)), art-31-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-5
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第六号 (Article 31-2, paragraph (1), item (vi)), art-31-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-6
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第七号 (Article 31-2, paragraph (1), item (vii)), art-31-2/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-7
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第八号 (Article 31-2, paragraph (1), item (viii)), art-31-2/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-8
- art-31-2/par-1/item-18: 前各号 → 所得税法施行令 第三十一条の二第一項第九号 (Article 31-2, paragraph (1), item (ix)), art-31-2/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-9

## Cited by

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

- 所得税法施行令 第十条第一項第一号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- 所得税法施行令 第三十一条の二第一項第十八号（障害者等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-18
- 所得税法施行令 附則第二条第一項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-1
- 所得税法施行規則 第四条第一項（障害者等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第四号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第五号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-5 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第六号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-6 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第七号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-7 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第八号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-8 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第九号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-9 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-10 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十一号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-11 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十二号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-12 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十三号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-13 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十四号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-14 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十五号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-15 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十六号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-16 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十七号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-17 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十八号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-18 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七条第一項第十九号（障害者等に該当する旨を証する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-1/item-19 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の六第二項第五号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-2/item-5 (e-Gov law ID 340M50000040011)

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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-20261106T173921-009, 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-20261106T173921-009, 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