# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十八条の四 (Article 318-4)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4. 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: 第三百十八条の四 (Article 318-4)（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示） — address `art-318-4`
- 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-318-4
- 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.

---

### 第三百十八条の四（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Special Deduction for Specified Relatives
<sup>caption: machine translation, not official</sup>
<sup>art-318-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4</sup>

    **第一項**  法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書に法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この条において「特定親族」という。）が非居住者である親族である旨の記載をした居住者は、当該記載がされた特定親族についての次に掲げる書類を各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十四条第五項（給与所得者の扶養控除等申告書）の規定により提出し、又は提示したその特定親族に係る第一号に掲げる書類については、この限りでない。
    <sup>art-318-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4/par-1</sup>
    A Resident who has stated in the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act that a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "specified relative") is a relative who is a Nonresident must attach to that return form for each person, or present when submitting that return form, the following documents concerning the specified relative for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that specified relative that has been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act:
    <sup>machine translation, not official</sup>

      **一**  その特定親族が当該居住者の配偶者以外の親族に該当する旨を証する書類として財務省令で定めるもの
      <sup>art-318-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4/par-1/item-1</sup>
      a document specified by Ministry of Finance Order as certifying that the specified relative falls under a relative of that Resident other than the spouse;
      <sup>machine translation, not official</sup>

      **二**  その特定親族が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの
      <sup>art-318-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4/par-1/item-2</sup>
      a document specified by Ministry of Finance Order that makes clear that the specified relative shares a livelihood with that Resident.
      <sup>machine translation, not official</sup>

---

## Cites
- art-318-4/par-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/en/income-tax-act/art-195-3/par-1 (e-Gov law ID 340AC0000000033)
- art-318-4/par-1: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033)
- art-318-4/par-1: この条 → 所得税法施行令 第三百十八条の四 (Article 318-4), art-318-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4
- art-318-4/par-1: 法第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5 (e-Gov law ID 340AC0000000033)
- art-318-4/par-1: 第一号 → 所得税法施行令 第三百十八条の四第一項第一号 (Article 318-4, paragraph (1), item (i)), art-318-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4/par-1/item-1

## Cited by

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

- 所得税法施行令 第三百十八条の四第一項（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-318-4/par-1
- 所得税法施行規則 第七十四条の六第一項（給与所得者の特定親族特別控除申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74-6/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-20261106T173921-081, 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