# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六十三条 (Article 63) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-63. 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: 第六十三条 (Article 63)（事業の範囲） — address `art-63` - 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-63 - 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. --- ### 第六十三条（事業の範囲） — Scope of Business caption: machine translation, not official art-63 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63 **第一項** 法第二十七条第一項（事業所得）に規定する政令で定める事業は、次に掲げる事業（不動産の貸付業又は船舶若しくは航空機の貸付業に該当するものを除く。）とする。 art-63/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1 The businesses specified by Cabinet Order prescribed in Article 27, paragraph (1) (Business Income) of the Act are the following businesses (excluding those falling under the business of leasing real property or the business of leasing vessels or aircraft): machine translation, not official **一** 農業 art-63/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-1 agriculture; machine translation, not official **二** 林業及び狩猟業 art-63/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-2 forestry and hunting; machine translation, not official **三** 漁業及び水産養殖業 art-63/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-3 fishery and aquaculture; machine translation, not official **四** 鉱業（土石採取業を含む。） art-63/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-4 mining (including the quarrying of earth and stone); machine translation, not official **五** 建設業 art-63/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-5 construction; machine translation, not official **六** 製造業 art-63/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-6 manufacturing; machine translation, not official **七** 卸売業及び小売業（飲食店業及び料理店業を含む。） art-63/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-7 wholesale and retail trade (including food and drink establishments and restaurants); machine translation, not official **八** 金融業及び保険業 art-63/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-8 finance and insurance; machine translation, not official **九** 不動産業 art-63/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-9 real estate; machine translation, not official **十** 運輸通信業（倉庫業を含む。） art-63/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-10 transport and communications (including warehousing); machine translation, not official **十一** 医療保健業、著述業その他のサービス業 art-63/par-1/item-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-11 medical and health care services, authorship, and other service industries; and machine translation, not official **十二** 前各号に掲げるもののほか、対価を得て継続的に行なう事業 art-63/par-1/item-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-12 in addition to those listed in the preceding items, a business conducted continuously for consideration. machine translation, not official --- ## Cites - art-63/par-1: 法第二十七条第一項 → 所得税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/income-tax-act/art-27/par-1 (e-Gov law ID 340AC0000000033) - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第一号 (Article 63, paragraph (1), item (i)), art-63/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-1 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第十号 (Article 63, paragraph (1), item (x)), art-63/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-10 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第十一号 (Article 63, paragraph (1), item (xi)), art-63/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-11 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第二号 (Article 63, paragraph (1), item (ii)), art-63/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-2 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-3 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第四号 (Article 63, paragraph (1), item (iv)), art-63/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-4 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第五号 (Article 63, paragraph (1), item (v)), art-63/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-5 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第六号 (Article 63, paragraph (1), item (vi)), art-63/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-6 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第七号 (Article 63, paragraph (1), item (vii)), art-63/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-7 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第八号 (Article 63, paragraph (1), item (viii)), art-63/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-8 - art-63/par-1/item-12: 前各号 → 所得税法施行令 第六十三条第一項第九号 (Article 63, paragraph (1), item (ix)), art-63/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第六十三条第一項第十二号（事業の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-63/par-1/item-12 --- ## 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-20261106T173921-017, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-018, 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