# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十八条 (Article 98)

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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: 第九十八条 (Article 98)（必要経費に算入されない貨物割に係る延滞税等の範囲） — address `art-98`
- 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-98
- 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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### 第九十八条（必要経費に算入されない貨物割に係る延滞税等の範囲） — Scope of Delinquent Tax, etc. Pertaining to the Cargo Levy Not Included in Necessary Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-98 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98</sup>

      **第一項**  法第四十五条第一項第六号（家事関連費等の必要経費不算入等）に規定する政令で定めるものは、地方税法（昭和二十五年法律第二百二十六号）第七十二条の百第二項（貨物割の賦課徴収等）に規定する貨物割に係る延滞税及び加算税並びに同法附則第九条の四第二項（譲渡割の賦課徴収の特例等）に規定する譲渡割に係る延滞税、利子税及び加算税とする。
      <sup>art-98/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98/par-1</sup>
      The matters specified by Cabinet Order prescribed in Article 45, paragraph (1), item (vi) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are delinquent tax and additional tax pertaining to the Cargo Levy prescribed in Article 72-100, paragraph (2) (Assessment and Collection, etc. of the Cargo Levy) of the Local Tax Act (Act No. 226 of 1950), and delinquent tax, interest tax, and additional tax pertaining to the Transfer Levy prescribed in Article 9-4, paragraph (2) (Special Provisions on the Assessment and Collection of the Transfer Levy, etc.) of the Supplementary Provisions of that Act.
      <sup>machine translation, not official</sup>

      **第二項**  法第四十五条第一項第八号に規定する政令で定める損害賠償金（これに類するものを含む。）は、同項第一号に掲げる経費に該当する損害賠償金（これに類するものを含む。以下この項において同じ。）のほか、不動産所得、事業所得、山林所得又は雑所得を生ずべき業務に関連して、故意又は重大な過失によつて他人の権利を侵害したことにより支払う損害賠償金とする。
      <sup>art-98/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-98/par-2</sup>
      The damages (including those similar thereto) specified by Cabinet Order prescribed in Article 45, paragraph (1), item (viii) of the Act are, in addition to damages falling under the expenses listed in item (i) of that paragraph (including those similar thereto; the same applies hereinafter in this paragraph), damages paid for having infringed the rights of another person intentionally or through gross negligence in connection with business that gives rise to real property income, business income, timber income, or miscellaneous income.
      <sup>machine translation, not official</sup>

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## Cites
- art-98/par-1: 法第四十五条第一項第六号 → 所得税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-98/par-1: 地方税法（昭和二十五年法律第二百二十六号）第七十二条の百第二項 → 地方税法 第七十二条の百第二項 (Article 72-100, paragraph (2)), art-72-100/par-2 — https://japanlaw.org/en/local-tax-act/art-72-100/par-2 (e-Gov law ID 325AC0000000226)
- art-98/par-1: 同法附則第九条の四第二項 → 地方税法 附則第九条の四第二項 (Supplementary Provisions, Article 9-4, paragraph (2)), suppl-3251-226/art-9-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-4/par-2 (e-Gov law ID 325AC0000000226)
- art-98/par-2: 法第四十五条第一項第八号 → 所得税法 第四十五条第一項第八号 (Article 45, paragraph (1), item (viii)), art-45/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-98/par-2: 同項第一号 → 所得税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-98/par-2: この項 → 所得税法施行令 第九十八条第二項 (Article 98, paragraph (2)), art-98/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98/par-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行令 第九十八条第二項（必要経費に算入されない貨物割に係る延滞税等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-98/par-2

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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-20261106T173921-028, 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