# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation. 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. - 昭和四十年大蔵省令第十一号 · MinisterialOrdinance - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Text in force since: 2026-10-01 - URL: https://japanlaw.org/en/income-tax-act-enforcement-regulation - Permanent URL: https://japanlaw.org/l/340M50000040011 - 251 articles in the main text, 394 articles in the 附則 (supplementary provisions). This law's whole text runs past 200 KB as Markdown, so its twin here is its table of contents. Each page of the law below has a twin of its own, at that page's path under /md, with the same rules: the Japanese and the English of every provision, the source of each English line, and every provision's address and URLs. Only the Japanese as published by the government has legal effect. One provision as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-1 --- ## 本則 (the main text) - 制定文（一） — Enacting Statement 1 — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/enact-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation#enact-1 - 第一編　総則 — Part I General Provisions heading: Ministry of Justice translation — Japanese Law Translation Database System - 第一章　通則 — Chapter I Common Provisions · art-1 to art-1-4 · 24 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-1/ch-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-1 heading: machine translation, not official - 第一章の二　法人課税信託の受託者等に関する通則 — Chapter I-2 Common Provisions on Trustees, etc. of Trusts Subject to Corporate Taxation · art-1-5 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-1/ch-1-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-1-2 heading: machine translation, not official - 第二章　非課税所得 — Chapter II Non-taxable Income · art-2 to art-3-2 · 32 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-1/ch-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-2 heading: Ministry of Justice translation — Japanese Law Translation Database System - 第三章　障害者等の少額預金の利子所得等の非課税 — Chapter III Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons · art-3-3 to art-15-2 · 251 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-1/ch-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3 heading: machine translation, not official - 第三条の三 — Article 3-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3/from-art-3-3 - 第四条 — Article 4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3/from-art-4 - 第五条から第六条の二まで — Articles 5 to 6-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3/from-art-5 - 第七条 — Article 7 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3/from-art-7 - 第八条から第十一条まで — Articles 8 to 11 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3/from-art-8 - 第十二条から第十五条の二まで — Articles 12 to 15-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-3/from-art-12 - 第四章　公共法人等及び公益信託等に係る非課税 — Chapter IV Nontaxability of Public Corporations and Public Interest Trusts, etc. · art-16 to art-17 · 29 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-1/ch-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-1/ch-4 heading: machine translation, not official - 第二編　居住者の納税義務 — Part II Tax Liability of Residents heading: Ministry of Justice translation — Japanese Law Translation Database System - 第一章　各種所得の金額の計算 — Chapter I Calculation of Income in Each Class · art-18 to art-40-2 · 440 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-2/ch-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1 heading: machine translation, not official - 第十八条から第十八条の三まで — Articles 18 to 18-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-18 - 第十八条の四 — Article 18-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-18-4 - 第十八条の五から第二十一条の二まで — Articles 18-5 to 21-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-18-5 - 第二十一条の三から第二十九条まで — Articles 21-3 to 29 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-21-3 - 第三十条から第三十四条まで — Articles 30 to 34 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-30 - 第三十四条の二から第三十六条の四まで — Articles 34-2 to 36-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-34-2 - 第三十六条の五から第三十六条の七まで — Articles 36-5 to 36-7 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-36-5 - 第三十六条の八から第三十七条まで — Articles 36-8 to 37 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-36-8 - 第三十七条の二 — Article 37-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-37-2 - 第三十七条の三から第三十九条まで — Articles 37-3 to 39 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-37-3 - 第三十九条の二から第四十条の二まで — Articles 39-2 to 40-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-1/from-art-39-2 - 第二章　所得控除及び税額控除 — Chapter II Exemptions and Deductions from Income and Tax Credits · art-40-3 to art-44 · 130 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-2/ch-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-2 heading: Ministry of Justice translation — Japanese Law Translation Database System - 第四十条の三から第四十条の九まで — Articles 40-3 to 40-9 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-2/from-art-40-3 - 第四十条の十から第四十条の十六まで — Articles 40-10 to 40-16 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-2/from-art-40-10 - 第四十条の十七から第四十一条まで — Articles 40-17 to 41 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-2/from-art-40-17 - 第四十二条から第四十四条まで — Articles 42 to 44 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-2/from-art-42 - 第三章　申告、納付及び還付 — Chapter III Filing of Returns, Payment, and Refunds · art-45 to art-66 · 326 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-2/ch-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3 heading: Ministry of Justice translation — Japanese Law Translation Database System - 第四十五条から第四十六条まで — Articles 45 to 46 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-45 - 第四十七条 — Article 47 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-47 - 第四十七条の二 — Article 47-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-47-2 - 第四十七条の三から第五十一条まで — Articles 47-3 to 51 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-47-3 - 第五十二条から第五十二条の二まで — Articles 52 to 52-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-52 - 第五十二条の三 — Article 52-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-52-3 - 第五十三条 — Article 53 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-53 - 第五十四条から第五十九条まで — Articles 54 to 59 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-54 - 第六十条から第六十六条まで — Articles 60 to 66 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-2/ch-3/from-art-60 - 第三編　非居住者及び法人の納税義務 — Part III Tax Liability of Nonresidents and Corporations heading: Ministry of Justice translation — Japanese Law Translation Database System - 第一章　非居住者の納税義務 — Chapter I Tax Liability of Nonresidents · art-66-2 to art-71 · 81 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-3/ch-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-3/ch-1 heading: Ministry of Justice translation — Japanese Law Translation Database System - 第六十六条の二から第六十六条の九まで — Articles 66-2 to 66-9 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-3/ch-1/from-art-66-2 - 第六十七条から第七十一条まで — Articles 67 to 71 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-3/ch-1/from-art-67 - 第二章　法人の納税義務 — Chapter II Tax Liability of Corporations · art-72 to art-72-6 · 68 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-3/ch-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-3/ch-2 heading: Ministry of Justice translation — Japanese Law Translation Database System - 第七十二条から第七十二条の四まで — Articles 72 to 72-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-3/ch-2/from-art-72 - 第七十二条の五から第七十二条の六まで — Articles 72-5 to 72-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-3/ch-2/from-art-72-5 - 第四編　源泉徴収 — Part IV Withholding heading: Ministry of Justice translation — Japanese Law Translation Database System - 第一章　給与所得に係る源泉徴収 — Chapter I Withholding on Salary Income · art-73 to art-76-3 · 144 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-4/ch-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-1 heading: machine translation, not official - 第七十三条から第七十四条まで — Articles 73 to 74 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-1/from-art-73 - 第七十四条の二から第七十五条まで — Articles 74-2 to 75 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-1/from-art-74-2 - 第七十六条から第七十六条の三まで — Articles 76 to 76-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-1/from-art-76 - 第二章　退職所得に係る源泉徴収 — Chapter II Withholding on Retirement Income · art-77 · 23 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-4/ch-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-2 heading: machine translation, not official - 第三章　公的年金等に係る源泉徴収 — Chapter III Withholding on Public Pension or Retirement Package · art-77-2 to art-77-6 · 42 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-4/ch-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-3 heading: machine translation, not official - 第七十七条の二から第七十七条の三まで — Articles 77-2 to 77-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-3/from-art-77-2 - 第七十七条の四から第七十七条の六まで — Articles 77-4 to 77-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-3/from-art-77-4 - 第四章　非居住者の所得に係る源泉徴収 — Chapter IV Withholding on the Income of Nonresidents · art-77-7 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-4/ch-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-4 heading: Ministry of Justice translation — Japanese Law Translation Database System - 第五章　源泉徴収に係る所得税の納期の特例 — Chapter V Special Provisions on the Due Date for Payment of Withheld Income Taxes · art-78 to art-79 · 14 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-4/ch-5 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-5 heading: machine translation, not official - 第六章　源泉徴収に係る所得税の納付 — Chapter VI Payment of Withheld Income Taxes · art-80 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-4/ch-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-6 heading: machine translation, not official - 第五編　雑則 — Part V Miscellaneous Provisions heading: machine translation, not official - 第一章　支払調書の提出等の義務 — Chapter I Obligation to Submit Payment Reports · art-81 to art-100 · 798 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-5/ch-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1 heading: machine translation, not official - 第八十一条から第八十一条の四まで — Articles 81 to 81-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81 - 第八十一条の五 — Article 81-5 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-5 - 第八十一条の六 — Article 81-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-6 - 第八十一条の七から第八十一条の八まで — Articles 81-7 to 81-8 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-7 - 第八十一条の九から第八十一条の十まで — Articles 81-9 to 81-10 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-9 - 第八十一条の十一から第八十一条の十六まで — Articles 81-11 to 81-16 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-11 - 第八十一条の十七から第八十一条の二十まで — Articles 81-17 to 81-20 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-17 - 第八十一条の二十一から第八十一条の二十五まで — Articles 81-21 to 81-25 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-21 - 第八十一条の二十六から第八十一条の三十まで — Articles 81-26 to 81-30 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-26 - 第八十一条の三十一から第八十一条の三十五まで — Articles 81-31 to 81-35 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-31 - 第八十一条の三十六から第八十一条の三十八まで — Articles 81-36 to 81-38 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-36 - 第八十一条の三十九から第八十二条まで — Articles 81-39 to 82 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-81-39 - 第八十三条 — Article 83 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-83 - 第八十四条から第八十五条まで — Articles 84 to 85 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-84 - 第八十六条から第八十七条まで — Articles 86 to 87 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-86 - 第八十八条から第九十条まで — Articles 88 to 90 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-88 - 第九十条の二から第九十条の四まで — Articles 90-2 to 90-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-90-2 - 第九十条の五から第九十二条まで — Articles 90-5 to 92 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-90-5 - 第九十二条の二から第九十二条の三まで — Articles 92-2 to 92-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-92-2 - 第九十三条から第九十四条まで — Articles 93 to 94 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-93 - 第九十四条の二から第九十六条まで — Articles 94-2 to 96 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-94-2 - 第九十六条の二 — Article 96-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-96-2 - 第九十七条から第九十七条の二まで — Articles 97 to 97-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-97 - 第九十七条の三から第九十七条の四まで — Articles 97-3 to 97-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-97-3 - 第九十八条から第百条まで — Articles 98 to 100 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-1/from-art-98 - 第二章　その他の雑則 — Chapter II Other Miscellaneous Provisions · art-101 to art-104 · 23 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/pt-5/ch-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-2 heading: machine translation, not official ## 附則・別表・様式 (supplementary provisions, appended tables and forms) - 附　則 · 17 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3409-11 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11 - 附　則 昭和四〇年九月三〇日大蔵省令第五二号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3409-52 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-52 - 附　則 昭和四一年三月三一日大蔵省令第一二号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3419-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12 - 附　則 昭和四二年五月三一日大蔵省令第二五号 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3429-25 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-25 - 附　則 昭和四二年八月三一日大蔵省令第五三号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3429-53 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-53 - 附　則 昭和四三年四月二〇日大蔵省令第一七号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3439-17 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3439-17 - 附　則 昭和四四年四月八日大蔵省令第二四号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3449-24 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3449-24 - 附　則 昭和四五年四月一日大蔵省令第一八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3459-18 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3459-18 - 附　則 昭和四五年四月三〇日大蔵省令第三〇号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3459-30 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3459-30 - 附　則 昭和四六年三月三一日大蔵省令第一一号 · 8 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3469-11 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-11 - 附　則 昭和四六年五月一五日大蔵省令第二九号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3469-29 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-29 - 附　則 昭和四六年六月一一日大蔵省令第四〇号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3469-40 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-40 - 附　則 昭和四六年八月二四日大蔵省令第五八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3469-58 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-58 - 附　則 昭和四六年一一月二〇日大蔵省令第七八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3469-78 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-78 - 附　則 昭和四七年六月一九日大蔵省令第五四号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3479-54 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3479-54 - 附　則 昭和四八年四月七日大蔵省令第二二号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3489-22 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-22 - 附　則 昭和四八年四月二一日大蔵省令第二六号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3489-26 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26 - 附　則 昭和四九年二月二八日大蔵省令第八号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3499-8 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3499-8 - 附　則 昭和四九年三月三〇日大蔵省令第二五号 · 10 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3499-25 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3499-25 - 附　則 昭和五〇年三月三一日大蔵省令第八号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3509-8 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-8 - 附　則 昭和五〇年六月二一日大蔵省令第二四号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3509-24 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-24 - 附　則 昭和五一年一月一七日大蔵省令第三号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3519-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3519-3 - 附　則 昭和五一年三月三一日大蔵省令第六号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3519-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3519-6 - 附　則 昭和五二年四月一日大蔵省令第一三号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3529-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13 - 附　則 昭和五三年三月三一日大蔵省令第一五号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3539-15 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3539-15 - 附　則 昭和五三年五月一九日大蔵省令第三四号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3539-34 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3539-34 - 附　則 昭和五三年九月三〇日大蔵省令第五八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3539-58 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3539-58 - 附　則 昭和五四年三月三一日大蔵省令第一四号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3549-14 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3549-14 - 附　則 昭和五五年三月三一日大蔵省令第一四号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3559-14 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-14 - 附　則 昭和五五年九月三〇日大蔵省令第四〇号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3559-40 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40 - 附　則 昭和五六年三月三一日大蔵省令第一二号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3569-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-12 - 附　則 昭和五六年五月二七日大蔵省令第二四号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3569-24 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-24 - 附　則 昭和五六年一〇月二九日大蔵省令第五五号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3569-55 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-55 - 附　則 昭和五六年一一月九日大蔵省令第五六号 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3569-56 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56 - 附　則 昭和五七年一月一二日大蔵省令第一号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3579-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-1 - 附　則 昭和五七年三月三一日大蔵省令第一九号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3579-19 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19 - 附　則 昭和五七年一〇月一日大蔵省令第五七号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3579-57 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-57 - 附　則 昭和五八年三月三一日大蔵省令第一七号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3589-17 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3589-17 - 附　則 昭和五九年三月三一日大蔵省令第九号 · 11 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3599-9 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9 - 附　則 昭和六〇年三月三〇日大蔵省令第一三号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3609-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-13 - 附　則 昭和六〇年五月三〇日大蔵省令第三〇号 · 38 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3609-30 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30 - 附　則 昭和六一年三月三一日大蔵省令第九号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3619-9 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3619-9 - 附　則 昭和六二年八月五日大蔵省令第四一号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3629-41 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-41 - 附　則 昭和六二年九月二九日大蔵省令第四四号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3629-44 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-44 - 附　則 昭和六二年一〇月二七日大蔵省令第五七号 · 8 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3629-57 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57 - 附　則 昭和六二年一二月三日大蔵省令第六八号 · 22 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3629-68 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68 - 附　則 昭和六三年三月三一日大蔵省令第一三号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3639-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-13 - 附　則 昭和六三年一二月三〇日大蔵省令第五〇号 · 8 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-3639-50 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50 - 附　則 平成元年三月三一日大蔵省令第三九号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4019-39 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39 - 附　則 平成元年七月七日大蔵省令第六〇号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4019-60 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-60 - 附　則 平成二年三月三一日大蔵省令第一三号 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4029-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4029-13 - 附　則 平成三年三月三〇日大蔵省令第一五号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4039-15 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4039-15 - 附　則 平成三年七月三一日大蔵省令第三八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4039-38 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4039-38 - 附　則 平成三年一〇月三一日大蔵省令第四八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4039-48 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4039-48 - 附　則 平成四年三月三一日大蔵省令第一一号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4049-11 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4049-11 - 附　則 平成五年三月三一日大蔵省令第四四号 · 8 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4059-44 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4059-44 - 附　則 平成六年三月三一日大蔵省令第三七号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4069-37 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-37 - 附　則 平成六年八月三一日大蔵省令第八三号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4069-83 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-83 - 附　則 平成六年一二月二日大蔵省令第一一四号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4069-114 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-114 - 附　則 平成七年三月三一日大蔵省令第三〇号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4079-30 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-30 - 附　則 平成七年六月三〇日大蔵省令第四七号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4079-47 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-47 - 附　則 平成七年一一月一七日大蔵省令第七一号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4079-71 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-71 - 附　則 平成八年三月三一日大蔵省令第一九号 · 22 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4089-19 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4089-19 - 附　則 平成八年五月三一日大蔵省令第三二号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4089-32 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4089-32 - 附　則 平成九年三月三一日大蔵省令第二六号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4099-26 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-26 - 附　則 平成九年一二月一九日大蔵省令第九〇号 · 12 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4099-90 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90 - 附　則 平成九年一二月二五日大蔵省令第九四号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4099-94 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-94 - 附　則 平成一〇年一月八日大蔵省令第一号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4109-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-1 - 附　則 平成一〇年三月三一日大蔵省令第四四号 · 8 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4109-44 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-44 - 附　則 平成一〇年六月一八日大蔵省令第九七号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4109-97 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-97 - 附　則 平成一〇年八月三一日大蔵省令第一〇九号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4109-109 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-109 - 附　則 平成一〇年一一月三〇日大蔵省令第一五七号 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4109-157 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-157 - 附　則 平成一一年三月三一日大蔵省令第三一号 · 9 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4119-31 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-31 - 附　則 平成一一年四月一五日大蔵省令第五一号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4119-51 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-51 - 附　則 平成一一年六月三〇日大蔵省令第六五号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4119-65 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-65 - 附　則 平成一二年三月三一日大蔵省令第二八号 · 10 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4129-28 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28 - 附　則 平成一二年六月七日大蔵省令第五二号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4129-52 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-52 - 附　則 平成一二年八月二一日大蔵省令第六九号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4129-69 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-69 - 附　則 平成一二年一一月一五日大蔵省令第七八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4129-78 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-78 - 附　則 平成一二年一一月三〇日大蔵省令第八一号 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4129-81 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81 - 附　則 平成一三年三月三〇日財務省令第二七号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4139-27 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27 - 附　則 平成一三年六月六日財務省令第四四号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4139-44 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-44 - 附　則 平成一三年六月二八日財務省令第四五号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4139-45 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-45 - 附　則 平成一三年九月一四日財務省令第五五号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4139-55 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55 - 附　則 平成一三年一〇月三一日財務省令第六〇号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4139-60 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-60 - 附　則 平成一四年三月一八日財務省令第一〇号 · 10 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4149-10 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-10 - 附　則 平成一四年三月三一日財務省令第二五号 · 28 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4149-25 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25 - 附　則 平成一四年八月一日財務省令第四六号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4149-46 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46 - 附　則 平成一四年一二月二七日財務省令第七二号 · 7 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4149-72 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-72 - 附　則 平成一五年三月三一日財務省令第二七号 · 13 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4159-27 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27 - 附　則 平成一五年五月三〇日財務省令第五八号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4159-58 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-58 - 附　則 平成一五年八月二九日財務省令第八〇号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4159-80 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-80 - 附　則 平成一六年三月三一日財務省令第二六号 · 19 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4169-26 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26 - 附　則 平成一六年一二月二八日財務省令第八一号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4169-81 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-81 - 附　則 平成一七年三月四日財務省令第八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4179-8 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-8 - 附　則 平成一七年三月三一日財務省令第三一号 · 15 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4179-31 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31 - 附　則 平成一七年九月三〇日財務省令第七三号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4179-73 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-73 - 附　則 平成一八年三月三一日財務省令第一八号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4189-18 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18 - 附　則 平成一八年六月一四日財務省令第四四号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4189-44 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-44 - 附　則 平成一八年九月二九日財務省令第六四号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4189-64 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-64 - 附　則 平成一九年一月四日財務省令第一号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4199-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-1 - 附　則 平成一九年三月三〇日財務省令第一二号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4199-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12 - 附　則 平成一九年九月二七日財務省令第五三号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4199-53 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-53 - 附　則 平成一九年九月二八日財務省令第五五号 · 16 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4199-55 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55 - 附　則 平成一九年一二月一四日財務省令第六二号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4199-62 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62 - 附　則 平成一九年一二月一八日財務省令第六五号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4199-65 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-65 - 附　則 平成二〇年二月七日財務省令第六号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4209-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-6 - 附　則 平成二〇年四月三〇日財務省令第二四号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4209-24 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24 - 附　則 平成二〇年六月二七日財務省令第四五号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4209-45 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-45 - 附　則 平成二〇年一二月一一日財務省令第八二号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4209-82 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-82 - 附　則 平成二〇年一二月二二日財務省令第八四号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4209-84 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-84 - 附　則 平成二一年三月三一日財務省令第一七号 · 22 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4219-17 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17 - 附　則 平成二一年一二月四日財務省令第六八号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4219-68 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-68 - 附　則 平成二二年三月三一日財務省令第一二号 · 20 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4229-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12 - 附　則 平成二二年一二月二八日財務省令第六一号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4229-61 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61 - 附　則 平成二三年五月二七日財務省令第二五号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4239-25 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-25 - 附　則 平成二三年六月三〇日財務省令第二九号 · 20 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4239-29 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29 - 附　則 平成二三年七月二二日財務省令第五〇号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4239-50 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-50 - 附　則 平成二三年一〇月一四日財務省令第六七号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4239-67 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-67 - 附　則 平成二三年一一月二二日財務省令第七六号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4239-76 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-76 - 附　則 平成二三年一二月二日財務省令第八五号 · 11 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4239-85 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85 - 附　則 平成二四年三月三一日財務省令第二四号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4249-24 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24 - 附　則 平成二四年九月二八日財務省令第五九号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4249-59 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-59 - 附　則 平成二四年一〇月三一日財務省令第六三号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4249-63 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-63 - 附　則 平成二五年三月三〇日財務省令第一六号 · 11 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4259-16 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-16 - 附　則 平成二五年五月三一日財務省令第三五号 · 25 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4259-35 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-35 - 附　則 平成二六年三月三一日財務省令第二〇号 · 10 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4269-20 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-20 - 附　則 平成二六年七月九日財務省令第五三号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4269-53 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53 - 附　則 平成二七年三月三一日財務省令第二二号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4279-22 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22 - 附　則 平成二七年五月二九日財務省令第五七号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4279-57 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-57 - 附　則 平成二七年八月七日財務省令第七〇号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4279-70 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-70 - 附　則 平成二七年九月三〇日財務省令第七五号 · 6 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4279-75 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75 - 附　則 平成二七年一〇月二日財務省令第七八号 · 16 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4279-78 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-78 - 附　則 平成二八年三月三一日財務省令第一五号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4289-15 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15 - 附　則 平成二八年五月三一日財務省令第五〇号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4289-50 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-50 - 附　則 平成二八年六月一〇日総務省・財務省令第五号 · 9 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4289-5 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-5 - 附　則 平成二九年三月三一日財務省令第一六号 · 13 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4299-16 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16 - 附　則 平成三〇年三月三一日財務省令第一二号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4309-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12 - 附　則 平成三一年三月二九日財務省令第六号 · 21 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-4319-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4319-6 - 附　則 令和元年五月七日財務省令第一号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5019-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5019-1 - 附　則 令和元年六月二八日財務省令第一三号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5019-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5019-13 - 附　則 令和元年九月三〇日財務省令第二七号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5019-27 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5019-27 - 附　則 令和元年一一月二九日財務省令第三四号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5019-34 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5019-34 - 附　則 令和元年一二月一三日財務省令第三六号 · 3 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5019-36 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5019-36 - 附　則 令和二年三月三一日財務省令第一一号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5029-11 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11 - 附　則 令和二年五月一一日財務省令第四六号 · 4 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5029-46 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46 - 附　則 令和二年六月三〇日財務省令第五六号 · 8 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5029-56 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-56 - 附　則 令和二年七月八日財務省令第五九号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5029-59 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-59 - 附　則 令和三年三月三一日財務省令第一五号 · 13 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5039-15 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15 - 附　則 令和三年一二月二七日財務省令第八二号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5039-82 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-82 - 附　則 令和四年三月三一日財務省令第一三号 · 13 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5049-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5049-13 - 附　則 令和五年三月三一日財務省令第一二号 · 27 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5059-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12 - 附　則 令和六年三月三〇日財務省令第一四号 · 29 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5069-14 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14 - 附　則 令和六年五月二四日財務省令第四一号 · 5 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5069-41 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-41 - 附　則 令和六年六月二五日財務省令第四六号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5069-46 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-46 - 附　則 令和六年一一月二九日財務省令第六六号 · 11 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5069-66 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-66 - 附　則 令和七年三月二一日財務省令第九号 · 2 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5079-9 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-9 - 附　則 令和七年三月三一日財務省令第一八号 · 0 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5079-18 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18 - 附　則 令和八年三月三一日財務省令第一七号 · 17 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/suppl-5089-17 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5089-17 - 別表第一 削除 · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/appdx-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 - 別表第二（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-2-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-2-1 - 別表第二（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-2-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-2-2 - 別表第二（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-2-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-2-3 - 別表第二（四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-2-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-2-4 - 別表第二（五） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-2-5 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-2-5 - 別表第二（六） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-2-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-2-6 - 別表第三（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-3-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-3-1 - 別表第三（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-3-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-3-2 - 別表第三（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-3-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-3-3 - 別表第三（四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-3-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-3-4 - 別表第三（五） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-3-5 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-3-5 - 別表第三（六） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-3-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-3-6 - 別表第四（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-4-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-4-1 - 別表第四（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-4-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-4-2 - 別表第四（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-4-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-4-3 - 別表第四（四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-4-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-4-4 - 別表第五（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-1 - 別表第五（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-2 - 別表第五（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-3 - 別表第五（四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-4 - 別表第五（五） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-5 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-5 - 別表第五（六） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-6 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-6 - 別表第五（七） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-7 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-7 - 別表第五（八） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-8 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-8 - 別表第五（九） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-9 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-9 - 別表第五（十） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-10 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-10 - 別表第五（十一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-11 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-11 - 別表第五（十二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-12 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-12 - 別表第五（十三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-13 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-13 - 別表第五（十四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-14 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-14 - 別表第五（十五） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-15 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-15 - 別表第五（十六） 削除 · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-16 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-16 - 別表第五（十七） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-17 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-17 - 別表第五（十八） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-18 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-18 - 別表第五（十九） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-19 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-19 - 別表第五（二十） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-20 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-20 - 別表第五（二十一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-21 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-21 - 別表第五（二十二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-22 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-22 - 別表第五（二十三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-23 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-23 - 別表第五（二十四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-24 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-24 - 別表第五（二十五） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-25 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-25 - 別表第五（二十六） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-26 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-26 - 別表第五（二十七） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-27 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-27 - 別表第五（二十八） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-28 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-28 - 別表第五（二十九） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-29 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-29 - 別表第五（三十） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-30 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-30 - 別表第五（三十一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-31 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-31 - 別表第五（三十二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-5-32 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-5-32 - 別表第六（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-6-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-6-1 - 別表第六（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-6-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-6-2 - 別表第六（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-6-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-6-3 - 別表第七（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-7-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-7-1 - 別表第七（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-7-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-7-2 - 別表第八（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-8-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-8-1 - 別表第八（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-8-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-8-2 - 別表第八（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-8-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-8-3 - 別表第八（四） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-8-4 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-8-4 - 別表第九（一） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-9-1 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-9-1 - 別表第九（二） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-9-2 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-9-2 - 別表第九（三） · 1 provisions — Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/form-9-3 · page: https://japanlaw.org/en/income-tax-act-enforcement-regulation/form-9-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-001, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-002, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-012, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-016, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-020, translated 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-021, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-023, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-030, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-036, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-038, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-039, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-042, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-044, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-049, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-051, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-078, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27