# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十五条 (Article 355) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-355. 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: 第三百五十五条 (Article 355)（支払調書等の提出の特例） — address `art-355` - 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-355 - 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. --- ### 第三百五十五条（支払調書等の提出の特例） — Special Provisions on the Submission of Payment Reports and Related Documents caption: machine translation, not official art-355 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-355 **第一項** 法第二百二十八条の四第三項（支払調書等の提出の特例）の承認を受けようとする同項に規定する調書等を提出すべき者は、その者の氏名及び住所又は名称、所在地及び法人番号、当該調書等の同条第一項に規定する記載事項を提供しようとする税務署長その他の財務省令で定める事項を記載した申請書を、その者の同条第三項に規定する所轄の税務署長に提出しなければならない。 art-355/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-1 A person who is to submit the statements and similar reports prescribed in Article 228-4, paragraph (3) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act and who wishes to obtain approval under that paragraph must submit a written application stating the person's name and domicile or name, location and corporate number, the district director to whom the person intends to provide the required particulars prescribed in paragraph (1) of that Article for those statements and similar reports, and other matters specified by Ministry of Finance Order, to the competent district director prescribed in paragraph (3) of that Article with jurisdiction over the person. machine translation, not official **第二項** 前項の所轄の税務署長は、同項の申請書の提出があつた場合において、その申請につき承認をし、又は承認をしないこととしたときは、その申請をした者に対し、その旨を書面により通知するものとする。 art-355/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-2 The competent district director set forth in the preceding paragraph is to, where the written application set forth in that paragraph has been submitted and the district director has decided to approve or not to approve the application, notify the person who made the application to that effect in writing. machine translation, not official **第三項** 第一項の申請書の提出があつた場合において、その申請書の提出の日から二月を経過する日までにその申請につき承認をし、又は承認をしないこととした旨の通知がなかつたときは、同日においてその承認があつたものとみなす。 art-355/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-3 Where the written application set forth in paragraph (1) has been submitted, if there has been no notice that the application has been approved or has not been approved by the day on which two months elapse from the day of submission of the written application, the approval is deemed to have been granted on that day. machine translation, not official --- ## Cites - art-355/par-1: 法第二百二十八条の四第三項 → 所得税法 第二百二十八条の四第三項 (Article 228-4, paragraph (3)), art-228-4/par-3 — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 (e-Gov law ID 340AC0000000033) - art-355/par-1: 同条第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 (e-Gov law ID 340AC0000000033) - art-355/par-2: 前項 → 所得税法施行令 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-1 - art-355/par-3: 第一項 → 所得税法施行令 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百五十五条第二項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-2 - 所得税法施行令 第三百五十五条第三項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-355/par-3 - 所得税法施行令 附則第十五条第一項（支払調書等の提出の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-15/par-1 - 所得税法施行令 附則第十七条第一項（支払調書等の提出の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-17/par-1 - 所得税法施行規則 第九十七条の四第六項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第九十七条の四第六項第一号（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第九十七条の四第七項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-7 (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-20261106T163957-115, 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