# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十七条 (Article 327)

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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: 第三百二十七条 (Article 327)（匿名組合契約等の範囲） — address `art-327`
- 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-327
- 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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### 第三百二十七条（匿名組合契約等の範囲） — Scope of Silent Partnership Agreements, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-327 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-327</sup>

    **第一項**  法第二百十条（源泉徴収義務）に規定する政令で定める契約は、第二百八十八条（匿名組合契約に準ずる契約の範囲）に規定する契約とする。
    <sup>art-327/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-327/par-1</sup>
    The agreements specified by Cabinet Order prescribed in Article 210 (Obligation to Withhold Taxes) of the Act are to be the agreements prescribed in Article 288 (Scope of Agreements Equivalent to a Silent Partnership Agreement).
    <sup>machine translation, not official</sup>

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## Cites
- art-327/par-1: 法第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/en/income-tax-act/art-210 (e-Gov law ID 340AC0000000033)
- art-327/par-1: 第二百八十八条 → 所得税法施行令 第二百八十八条 (Article 288), art-288 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-288

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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-20261106T173921-084, 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