# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一章 (Part 4, Chapter 1)
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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第一章 (Part 4, Chapter 1) — address `pt-4/ch-1`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-10 — NOT yet in force (revision 20261201_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#pt-4/ch-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-1
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They are never merged and never substituted for one another.
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in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一章 給与所得に係る源泉徴収 — Chapter I Withholding on Salary Income
heading: machine translation, not official
pt-4/ch-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#pt-4/ch-1
### 第七十三条（給与所得者の扶養控除等申告書の記載事項） — Matters to Be Stated in the Salary Income Earner's Return for Deduction for Dependents, etc.
caption: machine translation, not official
art-73 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73
**第一項** 法第百九十四条第一項第八号（給与所得者の扶養控除等申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-73/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (1), item (viii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act are the following matters:
machine translation, not official
**一** 法第百九十四条第一項の規定による申告書を提出する者（以下この項において「申告者」という。）の氏名、住所（国内に住所がない場合には居所とし、国内に住所及び居所がない場合には国外における住所又は居所とする。以下この章において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所。以下この章において同じ。）
art-73/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-1
the name, domicile (the residence if the person has no domicile in Japan, and the domicile or residence outside Japan if the person has neither domicile nor residence in Japan; the same applies hereinafter in this Chapter) and individual number (for a person who has no individual number, the name and domicile; the same applies hereinafter in this Chapter) of the person who submits the return under Article 194, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
machine translation, not official
**二** 源泉控除対象配偶者の生年月日、住所及び法第二条第一項第三十号（定義）に規定する合計所得金額（以下この章において「合計所得金額」という。）の見積額
art-73/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-2
the date of birth and domicile of the spouse for Withholding deduction, and the estimated amount of total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this Chapter);
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**三** 源泉控除対象親族の生年月日、住所及び申告者との続柄並びに合計所得金額の見積額
art-73/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-3
the date of birth, domicile and relationship to the filer of the relative for Withholding deduction, and the estimated amount of total income;
machine translation, not official
**四** 同一生計配偶者（源泉控除対象配偶者を除く。）又は扶養親族（源泉控除対象親族を除く。）のうちに障害者がある場合には、その者の住所及び申告者との続柄（同一生計配偶者にあつては、住所）並びに合計所得金額の見積額
art-73/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-4
if there is a Person with a Disability among the spouse in the same household (excluding the spouse for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile of that person and the relationship to the filer (for a spouse in the same household, the domicile), and the estimated amount of total income;
machine translation, not official
**五** 法第八十五条第四項から第六項まで（扶養親族等の判定の時期等）の規定により申告者以外の居住者（以下この号において「他の居住者」という。）の同一生計配偶者若しくは法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（以下この号において「特別控除対象配偶者」という。）又は扶養親族若しくは法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この号において「特定親族」という。）に該当するものとみなされる者のうちに、当該他の居住者の控除対象配偶者若しくはその他の同一生計配偶者（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特定親族がある場合には、その旨、他の居住者の氏名及び申告者との続柄並びに他の居住者がその控除対象配偶者若しくはその他の同一生計配偶者若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族若しくは特定親族とする者の氏名、住所及び申告者との続柄
art-73/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-5
if, among the persons deemed under Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under the spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in this item), there is a Claimable Spouse or other spouse in the same household of that other Resident (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a spouse eligible for special deduction, or a Claimable Dependent or other Dependent (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a specified relative, a statement to that effect, the name of the other Resident and the relationship to the filer, and the name, domicile and relationship to the filer of the person whom the other Resident treats as his/her Claimable Spouse or other spouse in the same household, spouse eligible for special deduction, Claimable Dependent or other Dependent, or specified relative;
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**六** その年において法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定による申告書を提出した場合には、その旨
art-73/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-6
if the return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act has been submitted in that year, a statement to that effect;
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**七** その他参考となるべき事項
art-73/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-7
any other matters for reference.
machine translation, not official
**第二項** 法第百九十四条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-73/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (3) of the Act are the following matters:
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**一** 法第百九十四条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
art-73/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-1
the name, domicile and individual number of the person who submits the return under Article 194, paragraph (3) of the Act;
machine translation, not official
**二** 法第百九十四条第三項の規定により経由すべき同条第一項の給与等の支払者の氏名又は名称
art-73/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-2
the name or corporate name of the payer of the salary or other wage in Article 194, paragraph (1) of the Act through whom the return is to be submitted under paragraph (3) of that Article;
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**三** 年の中途において再就職した場合及び年の中途において従たる給与の支払者が主たる給与の支払者となつた場合における次に掲げる事項
art-73/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-3
the following matters in the case where the person has changed employment in the middle of the year, and in the case where the payer of a secondary salary has become the payer of the primary salary in the middle of the year:
machine translation, not official
**イ** その年中においてこれらの場合に該当することとなつた日までに支払を受けた法第二十八条第一項（給与所得）に規定する給与等（以下この編において「給与等」という。）がある場合には、その給与等の支払者（その支払者が二以上ある場合には、主たる給与等の支払者。以下この号において同じ。）の氏名又は名称及びその事務所、事業所その他これらに準ずるものでその給与等の支払事務を取り扱つたものの所在地
art-73/par-2/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-3/sub-1
if there is salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter referred to as "salary or other wage" in this Part) received by the day on which the person came to fall under either of these cases in that year, the name or corporate name of the payer of that salary or other wage (the payer of the primary salary or other wage, if there are two or more payers; the same applies hereinafter in this item), and the location of its office, place of business or other similar place that handled the payment business for that salary or other wage;
machine translation, not official
**ロ** イの給与等の支払者から支払を受けた給与等の金額及びその給与等について法第百八十三条第一項（給与所得に係る源泉徴収義務）の規定により徴収された所得税の額
art-73/par-2/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-3/sub-2
the amount of salary or other wage received from the payer of the salary or other wage in (a), and the amount of income tax collected on that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes on Salary Income) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-73/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-4
any other matters for reference.
machine translation, not official
**第三項** 法第百九十四条第六項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-73/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (6) of the Act are the following matters:
machine translation, not official
**一** 法第百九十四条第六項の規定による申告書を提出する者の氏名、住所及び個人番号
art-73/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-3/item-1
the name, domicile and individual number of the person who submits the return under Article 194, paragraph (6) of the Act;
machine translation, not official
**二** 法第百九十四条第六項の規定により経由すべき同条第一項に規定する給与等の支払者の氏名又は名称
art-73/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-3/item-2
the name of the payer of the salary or other wage prescribed in Article 194, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (6) of that Article;
machine translation, not official
**三** その他参考となるべき事項
art-73/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-3/item-3
any other matters for reference.
machine translation, not official
**第四項** 法第百九十四条第八項に規定する給与所得者の扶養控除等申告書を受理した同条第一項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者の個人番号又は法人番号を付記するものとする。
art-73/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-4
The payer of salary or other wage prescribed in Article 194, paragraph (1) of the Act who has received the salary income earner's return for deduction for Dependents, etc. prescribed in paragraph (8) of that Article is to add the payer's individual number or corporate number to the return.
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### 第七十三条の二（給与所得者の扶養控除等申告書に添付すべき書類等） — Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.
caption: machine translation, not official
art-73-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2
**第一項** 令第三百十六条の二第一項（給与所得者の扶養控除等申告書に関する書類の提出又は提示）に規定する財務省令で定める書類は、第四十七条の二第十一項各号（確定所得申告書に添付すべき書類等）に定める書類とする。
art-73-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (1) (Submission or Presentation of Documents Relating to a Salary Income Earner's Return for Deduction for Dependents, etc.) of the Order are to be the documents provided for in the items of Article 47-2, paragraph (11) (Documents, etc. to Be Attached to a Final Return Showing Income).
machine translation, not official
**第二項** 令第三百十六条の二第二項に規定する財務省令で定める書類は、次の各号に掲げる国外居住親族（同項に規定する国外居住親族をいう。以下この条において同じ。）の区分に応じ当該各号に定める書類とする。
art-73-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2
The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (2) of the Order are to be the documents provided for in the following items according to the categories of relatives residing outside Japan listed in those items (meaning the relatives residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article).
machine translation, not official
**一** 令第三百十六条の二第二項第一号又は第二号に掲げる国外居住親族 当該国外居住親族に係る次に掲げるいずれかの書類であつて、同項第一号又は第二号に掲げる者の区分に応じ同項第一号又は第二号に定める旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）
art-73-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-1
for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or item (ii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies, according to the category of person listed in item (i) or item (ii) of that paragraph, the matter provided for in item (i) or item (ii) of that paragraph (including, where the document is prepared in a foreign language, its translation):
machine translation, not official
**イ** 戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券（出入国管理及び難民認定法第二条第五号（定義）に規定する旅券をいう。次号イにおいて同じ。）の写し
art-73-2/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-1/sub-1
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport (meaning the passport prescribed in Article 2, item (v) (Definition) of the Immigration Control and Refugee Recognition Act; the same applies in (a) of the following item);
machine translation, not official
**ロ** 外国政府又は外国の地方公共団体が発行した書類（当該国外居住親族の氏名、生年月日及び住所又は居所の記載があるものに限る。）
art-73-2/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-1/sub-2
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan);
machine translation, not official
**二** 令第三百十六条の二第二項第三号に掲げる国外居住親族 当該国外居住親族に係る次に掲げるいずれかの書類であつて、当該国外居住親族が同項に規定する居住者の配偶者以外の親族に該当する旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）（当該国外居住親族の法第百九十四条第一項第七号（給与所得者の扶養控除等申告書）に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当することである場合には、当該証する書類及び外国政府又は外国の地方公共団体が発行した当該国外居住親族に係る第四十七条の二第九項各号に掲げるいずれかの書類であつて、当該国外居住親族が外国における出入国管理及び難民認定法別表第一の四の表（在留資格）の留学の在留資格に相当する資格をもつて当該外国に在留することにより国内に住所及び居所を有しなくなつた旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。））
art-73-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-2
for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies that the relative residing outside Japan falls under a relative other than the spouse of the Resident prescribed in that paragraph (including, where the document is prepared in a foreign language, its translation) (where the fact that the relative residing outside Japan falls under a relative for Withholding deduction listed in Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act is that the relative falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, both the document that so certifies and any of the documents listed in the items of Article 47-2, paragraph (9) relating to that relative residing outside Japan, issued by a foreign government or a local government of a foreign state, that certifies that the relative residing outside Japan has ceased to have a domicile or residence in Japan by residing in a foreign state with a status corresponding to the status of residence of "Student" in the table of Appended Table I (4) (Status of Residence) of the Immigration Control and Refugee Recognition Act in that foreign state (including, where that document is prepared in a foreign language, its translation)):
machine translation, not official
**イ** 戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券の写し
art-73-2/par-2/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-2/sub-1
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport;
machine translation, not official
**ロ** 外国政府又は外国の地方公共団体が発行した書類（当該国外居住親族の氏名、生年月日及び住所又は居所の記載があるものに限る。）
art-73-2/par-2/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-2/sub-2
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan).
machine translation, not official
**第三項** 令第三百十六条の二第三項に規定する生計を一にすることを明らかにする書類として財務省令で定める書類は、次に掲げるいずれかの書類であつて、同項に規定する居住者がその年において国外居住親族の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
art-73-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-3
The documents specified by Ministry of Finance Order as the documents that clarify that living expenses are paid from the same resources, as prescribed in Article 316-2, paragraph (3) of the Order, are to be any of the following documents that clarify that the Resident prescribed in that paragraph made payments to each person, as necessary on each occasion in that year, for the living expenses or educational expenses of the relative residing outside Japan (including, where the document is prepared in a foreign language, its translation).
machine translation, not official
**一** 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第二条第三号（定義）に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住親族に支払をしたことを明らかにするもの
art-73-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-3/item-1
a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through an exchange transaction carried out by that financial institution;
machine translation, not official
**二** 第四十七条の二第六項第二号に規定するクレジットカード等購入あつせん業者の書類又はその写しで、同号に規定するクレジットカード等を当該国外居住親族が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は同号に規定する特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
art-73-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-3/item-2
a document of the credit card, etc. purchase intermediary prescribed in Article 47-2, paragraph (6), item (ii), or a copy thereof, that clarifies that the credit card, etc. purchase intermediary has received, or is to receive, from the Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of the relative residing outside Japan presenting or notifying the credit card, etc. prescribed in that item and purchasing goods or rights from a specific seller, or receiving the provision of services for a fee from the specific service provider prescribed in that item;
machine translation, not official
**三** 第四十七条の二第六項第三号に規定する電子決済手段等取引業者の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う同号に規定する電子決済手段の移転によつて当該居住者から当該国外居住親族に支払をしたことを明らかにするもの（同号に規定するみなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する同号に規定する電子決済手段に係るものに限る。）
art-73-2/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-3/item-3
a document of the electronic payment instruments service provider prescribed in Article 47-2, paragraph (6), item (iii), or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through a transfer of an electronic payment instrument prescribed in that item carried out by that electronic payment instruments service provider at the request of the Resident (in the case of a document of a deemed electronic payment instruments service provider prescribed in that item, or a copy thereof, limited to one relating to an electronic payment instrument prescribed in that item that is issued by that deemed electronic payment instruments service provider).
machine translation, not official
**第四項** 令第三百十六条の二第三項に規定する法第二条第一項第三十四号の二ロ（３）に掲げる者に該当することを明らかにする書類として財務省令で定める書類は、前項に規定する財務省令で定める書類であつて、令第三百十六条の二第三項に規定する居住者から国外居住親族である各人へのその年における前項に規定する支払の金額の合計額が三十八万円以上であることを明らかにするものとする。
art-73-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-4
The documents specified by Ministry of Finance Order as the documents that clarify that a person falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, as prescribed in Article 316-2, paragraph (3) of the Order, are to be the documents specified by Ministry of Finance Order prescribed in the preceding paragraph that clarify that the total amount of the payments prescribed in the preceding paragraph made in that year from the Resident prescribed in Article 316-2, paragraph (3) of the Order to each relative residing outside Japan is 380,000 yen or more.
machine translation, not official
### 第七十四条（従たる給与についての扶養控除等申告書の記載事項） — Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries
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art-74 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74
**第一項** 法第百九十五条第一項第五号（従たる給与についての扶養控除等申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-74/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (1), item (v) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act are the following:
machine translation, not official
**一** 法第百九十五条第一項の規定による申告書を提出する者（以下この項において「申告者」という。）の氏名、住所及び個人番号
art-74/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-1
the name, domicile and individual number of the person who submits the return under Article 195, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
machine translation, not official
**二** 源泉控除対象配偶者の生年月日、住所及びその合計所得金額の見積額
art-74/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-2
the date of birth, domicile and estimated amount of total income of the spouse for Withholding deduction;
machine translation, not official
**三** 源泉控除対象親族の生年月日、住所、申告者との続柄及びその合計所得金額の見積額
art-74/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-3
the date of birth, domicile, relationship to the filer and estimated amount of total income of the relative for Withholding deduction;
machine translation, not official
**四** 法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者の氏名又は名称並びにその支払者からその年中に支払を受けるべき給与等の収入金額の見積額、当該見積額から当該給与等から控除される法第七十四条第二項（社会保険料控除）に規定する社会保険料の金額の見積額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額の見積額を控除した金額並びに申告者につき認められる障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額、源泉控除対象配偶者について控除を受ける配偶者控除の額又は配偶者特別控除の額、源泉控除対象親族について控除を受ける扶養控除の額又は特定親族特別控除の額及び基礎控除の額に相当する金額の合計額
art-74/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-4
the name of the payer of the primary salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act, the estimated amount of revenue from salary or other wage to be paid by that payer during that year, the amount obtained by deducting from that estimated amount the estimated amount of the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from that salary or other wage, and the total amount of the amounts equivalent to the amount of disability deduction, widow deduction, single parent deduction and working student deduction recognized for the filer, the amount of spousal deduction or special spousal deduction to be claimed for the spouse for Withholding deduction, the amount of deduction for Dependents or special deduction for specified relatives to be claimed for the relative for Withholding deduction, and the amount of basic personal exemption;
machine translation, not official
**五** その他参考となるべき事項
art-74/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 法第百九十五条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-74/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (3) of the Act are the following:
machine translation, not official
**一** 法第百九十五条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
art-74/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-2/item-1
the name, domicile and individual number of the person who submits the return under Article 195, paragraph (3) of the Act;
machine translation, not official
**二** 法第百九十五条第三項の規定により経由すべき同条第一項に規定する従たる給与等の支払者の氏名又は名称
art-74/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-2/item-2
the name of the payer of the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (3) of that Article;
machine translation, not official
**三** その他参考となるべき事項
art-74/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書を受理した同条第一項に規定する従たる給与等の支払者は、当該申告書に、当該従たる給与等の支払者の個人番号又は法人番号を付記するものとする。
art-74/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-3
The payer of secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act who has received the return for deduction for Dependents, etc. regarding secondary salaries prescribed in paragraph (6) of that Article is to add the payer's individual number or corporate number to the return.
machine translation, not official
### 第七十四条の二（従たる給与についての扶養控除等申告書に添付すべき書類等） — Documents, etc. to Be Attached to Return for Deduction for Dependents, etc. Regarding Secondary Salaries
caption: machine translation, not official
art-74-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-2
**第一項** 第七十三条の二第二項（給与所得者の扶養控除等申告書に添付すべき書類等）の規定は、令第三百十八条の二（従たる給与についての扶養控除等申告書に関する書類の提出又は提示）に規定する財務省令で定める書類について準用する。この場合において、同項中「国外居住親族（同項に規定する国外居住親族をいう。以下この条において同じ。）」とあるのは「令第三百十八条の二（従たる給与についての扶養控除等申告書に関する書類の提出又は提示）に規定する記載がされた者」と、「第三百十六条の二第二項第一号又は第二号に掲げる国外居住親族」とあるのは「第三百十八条の二第一号に掲げる記載がされた者」と、「当該国外居住親族」とあるのは「当該記載がされた者」と、「同項第一号又は第二号に掲げる者の区分に応じ同項第一号又は第二号」とあるのは「同号」と、「第三百十六条の二第二項第三号に掲げる国外居住親族」とあるのは「第三百十八条の二第二号に掲げる記載がされた者」と、「同項に規定する居住者」とあるのは「同条に規定する居住者」と、「第百九十四条第一項第七号（給与所得者の扶養控除等申告書）」とあるのは「第百九十五条第一項第四号（従たる給与についての扶養控除等申告書）」と読み替えるものとする。
art-74-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-2/par-1
The provisions of Article 73-2, paragraph (2) (Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-2 (Submission or Presentation of Documents Concerning Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Order. In this case, in Article 73-2, paragraph (2), the phrase "relative residing outside Japan (meaning the relative residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article)" is deemed to be replaced with "person for whom the entry prescribed in Article 318-2 (Submission or Presentation of Documents Concerning Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Order has been made"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or (ii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 318-2, item (i) of the Order has been made"; the phrase "that relative residing outside Japan" is deemed to be replaced with "that person for whom the entry has been made"; the phrase "item (i) or (ii) of that paragraph, according to the category of persons listed in item (i) or (ii) of that paragraph" is deemed to be replaced with "that item"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 318-2, item (ii) of the Order has been made"; the phrase "Resident prescribed in that paragraph" is deemed to be replaced with "Resident prescribed in that Article"; and the phrase "Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.)" is deemed to be replaced with "Article 195, paragraph (1), item (iv) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries)".
machine translation, not official
### 第七十四条の三（給与所得者の配偶者控除等申告書の記載事項） — Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.
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art-74-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3
**第一項** 法第百九十五条の二第一項第四号（給与所得者の配偶者控除等申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-74-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 195-2, paragraph (1), item (iv) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act are the following matters:
machine translation, not official
**一** 法第百九十五条の二第一項の規定による申告書を提出する者の氏名及び住所
art-74-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-1/item-1
the name and domicile of the person who submits the return under Article 195-2, paragraph (1) of the Act;
machine translation, not official
**二** 控除対象配偶者又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者の生年月日及び住所
art-74-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-1/item-2
the date of birth and domicile of the Claimable Spouse or of the spouse whose living expenses are paid from the same resources, prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act;
machine translation, not official
**三** 控除対象配偶者又は前号の配偶者の合計所得金額又はその見積額に応じ、法第八十三条（配偶者控除）又は第八十三条の二の規定に準じて計算した配偶者控除の額又は配偶者特別控除の額に相当する金額及びその計算の基礎
art-74-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-1/item-3
the amount equivalent to the amount of spousal deduction or the amount of special spousal deduction calculated in accordance with the provisions of Article 83 (Spousal Deduction) or Article 83-2 of the Act, according to the total income of the Claimable Spouse or of the spouse set forth in the preceding item or the estimated amount thereof, and the basis for the calculation;
machine translation, not official
**四** その他参考となるべき事項
art-74-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第百九十五条の二第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者（個人を除く。）の法人番号を付記するものとする。
art-74-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-2
A person paying the salary or other wage prescribed in Article 195-2, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.
machine translation, not official
### 第七十四条の四（給与所得者の配偶者控除等申告書に添付すべき書類等） — Documents, etc. to Be Attached to Salary Income Earner's Return for Spousal Deduction, etc.
caption: machine translation, not official
art-74-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-4
**第一項** 第四十七条の二第五項（確定所得申告書に添付すべき書類等）の規定は令第三百十八条の三第一号（給与所得者の配偶者控除等申告書に関する書類の提出又は提示）に規定する財務省令で定める書類について、第四十七条の二第六項の規定は令第三百十八条の三第二号に規定する財務省令で定める書類について、それぞれ準用する。この場合において、第四十七条の二第五項中「同号イ又はロに掲げる者に係る」とあるのは「令第三百十八条の三（給与所得者の配偶者控除等申告書に関する書類の提出又は提示）に規定する記載がされた控除対象配偶者又は配偶者に係る」と、「同号イ又はロに掲げる者の区分に応じ同号イ又はロに定める旨」とあるのは「その控除対象配偶者又は配偶者が当該居住者の配偶者に該当する旨」と、「令第二百六十二条第三項第一号イ又はロに掲げる者」とあるのは「その控除対象配偶者又は配偶者」と、同条第六項中「同項の」とあるのは「令第三百十八条の三に規定する」と、「同項に規定する国外居住障害者又は国外居住配偶者（以下この項において「国外居住障害者等」という。）」とあるのは「同条に規定する記載がされた控除対象配偶者又は配偶者」と、「各人」とあり、及び「当該国外居住障害者等」とあるのは「その控除対象配偶者又は配偶者」と、それぞれ読み替えるものとする。
art-74-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-4/par-1
The provisions of Article 47-2, paragraph (5) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order, and the provisions of Article 47-2, paragraph (6) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (5), the phrase "relating to the persons listed in (a) or (b) of that item" is deemed to be replaced with "relating to the Claimable Spouse or the spouse for whom the entry prescribed in Article 318-3 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order has been made"; the phrase "the effect prescribed in (a) or (b) of that item, according to the category of persons listed in (a) or (b) of that item" is deemed to be replaced with "the effect that the Claimable Spouse or the spouse falls under a spouse of that Resident"; the phrase "persons listed in Article 262, paragraph (3), item (i), (a) or (b) of the Order" is deemed to be replaced with "that Claimable Spouse or spouse"; in Article 47-2, paragraph (6), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-3 of the Order"; the phrase "Person with a Disability residing outside Japan or spouse residing outside Japan prescribed in that paragraph (hereinafter referred to as "Person with a Disability, etc. residing outside Japan" in this paragraph)" is deemed to be replaced with "Claimable Spouse or spouse for whom the entry prescribed in Article 318-3 of the Order has been made"; and the phrases "each person" and "that Person with a Disability, etc. residing outside Japan" are deemed to be replaced with "that Claimable Spouse or spouse".
machine translation, not official
### 第七十四条の五（給与所得者の特定親族特別控除申告書の記載事項） — Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives
caption: machine translation, not official
art-74-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5
**第一項** 法第百九十五条の三第一項第三号（給与所得者の特定親族特別控除申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-74-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 195-3, paragraph (1), item (iii) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act are the following matters:
machine translation, not official
**一** 法第百九十五条の三第一項の規定による申告書を提出する者（次号において「申告者」という。）の氏名及び住所
art-74-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1/item-1
the name and domicile of the person who submits the return under Article 195-3, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);
machine translation, not official
**二** 法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（次号において「特定親族」という。）の生年月日、住所及び申告者との続柄
art-74-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1/item-2
the date of birth, domicile and relationship to the filer of the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in the following item);
machine translation, not official
**三** 特定親族の合計所得金額又はその見積額に応じ、法第八十四条の二の規定に準じて計算した特定親族特別控除の額に相当する金額及びその計算の基礎
art-74-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1/item-3
the amount equivalent to the amount of special deduction for specified relatives calculated in accordance with the provisions of Article 84-2 of the Act, according to the total income of the specified relative or the estimated amount thereof, and the basis for the calculation;
machine translation, not official
**四** その他参考となるべき事項
art-74-5/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第百九十五条の三第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者（個人を除く。）の法人番号を付記するものとする。
art-74-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-2
A person paying the salary or other wage prescribed in Article 195-3, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.
machine translation, not official
### 第七十四条の六（給与所得者の特定親族特別控除申告書に添付すべき書類等） — Documents, etc. to Be Attached to Salary Income Earner's Return for Special Deduction for Specified Relatives
caption: machine translation, not official
art-74-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-6
**第一項** 第四十七条の二第七項（確定所得申告書に添付すべき書類等）の規定は令第三百十八条の四第一号（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示）に規定する財務省令で定める書類について、第四十七条の二第八項の規定は令第三百十八条の四第二号に規定する財務省令で定める書類について、それぞれ準用する。この場合において、第四十七条の二第七項中「同項各号列記以外の部分に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）」とあるのは「令第三百十八条の四（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示）に規定する記載がされた同条に規定する特定親族（以下この項及び次項において「特定親族」という。）」と、「国外居住扶養親族等が同条第四項の」とあるのは「特定親族が同条に規定する」と、同項第二号中「国外居住扶養親族等」とあるのは「特定親族」と、同条第八項中「同項の」とあるのは「令第三百十八条の四に規定する」と、「国外居住扶養親族等の」とあるのは「同条に規定する記載がされた特定親族の」と、同項各号中「国外居住扶養親族等」とあるのは「特定親族」と、それぞれ読み替えるものとする。
art-74-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-6/par-1
The provisions of Article 47-2, paragraph (7) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, and the provisions of Article 47-2, paragraph (8) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan prescribed in the portion of that paragraph other than the items (hereinafter referred to as "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph)" is deemed to be replaced with "specified relative prescribed in Article 318-4 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, for whom the entry prescribed in that Article has been made (hereinafter referred to as "specified relative" in this paragraph and the following paragraph)"; the phrase "the dependent relative, etc. residing outside Japan falls under a relative other than the spouse of the Resident in Article 262, paragraph (4) of the Order" is deemed to be replaced with "the specified relative falls under a relative other than the spouse of the Resident prescribed in Article 318-4 of the Order"; in item (ii) of Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative"; in Article 47-2, paragraph (8), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-4 of the Order"; the phrase "of the dependent relative, etc. residing outside Japan" is deemed to be replaced with "of the specified relative for whom the entry prescribed in Article 318-4 of the Order has been made"; and in the items of Article 47-2, paragraph (8), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative".
machine translation, not official
### 第七十四条の七（給与所得者の基礎控除申告書の記載事項） — Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption
caption: machine translation, not official
art-74-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7
**第一項** 法第百九十五条の四第一項第三号（給与所得者の基礎控除申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-74-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 195-4, paragraph (1), item (iii) (Salary Income Earner's Return for Basic Personal Exemption) of the Act are the following matters:
machine translation, not official
**一** 法第百九十五条の四第一項の規定による申告書を提出する者（次号において「申告者」という。）の氏名及び住所
art-74-7/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-1/item-1
the name and domicile of the person who submits the return under Article 195-4, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);
machine translation, not official
**二** 申告者の合計所得金額の見積額に応じ、法第八十六条（基礎控除）の規定に準じて計算した基礎控除の額に相当する金額及びその計算の基礎
art-74-7/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-1/item-2
the amount equivalent to the amount of basic personal exemption calculated in accordance with the provisions of Article 86 (Basic Personal Exemption) of the Act, according to the estimated amount of the filer's total income, and the basis for the calculation;
machine translation, not official
**三** その他参考となるべき事項
art-74-7/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-1/item-3
any other matters for reference.
machine translation, not official
**第二項** 法第百九十五条の四第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者（個人を除く。）の法人番号を付記するものとする。
art-74-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-2
A person paying the salary or other wage prescribed in Article 195-4, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.
machine translation, not official
### 第七十五条（給与所得者の保険料控除申告書の記載事項） — Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
caption: machine translation, not official
art-75 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75
**第一項** 法第百九十六条第一項第四号（給与所得者の保険料控除申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-75/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 196, paragraph (1), item (iv) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act are the following matters:
machine translation, not official
**一** 法第百九十六条第一項の規定による申告書を提出する者の氏名及び住所
art-75/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-1
the name and domicile of the person who submits the return under Article 196, paragraph (1) of the Act;
machine translation, not official
**二** 法第七十四条第二項（社会保険料控除）に規定する社会保険料（以下この号において「社会保険料」という。）については、次に掲げる事項
art-75/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-2
with respect to the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act (hereinafter referred to as "social insurance premiums" in this item), the following matters:
machine translation, not official
**イ** その年中に支払つた法第七十四条第二項各号及び令第二百八条各号（社会保険料の範囲）別の社会保険料の金額（給与等から控除されるものを除く。）及びその支払の相手方の名称
art-75/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-2/sub-1
the amount of social insurance premiums paid during the year for each item of Article 74, paragraph (2) of the Act and each item of Article 208 (Scope of Social Insurance Premiums) of the Order (excluding those deducted from salary or other wage), and the name of the payee;
machine translation, not official
**ロ** 社会保険料のうちに自己と生計を一にする配偶者その他の親族の負担すべきものがある場合には、これらの者の氏名並びにこれらの者の負担すべき社会保険料の法第七十四条第二項各号別の金額及びその支払の相手方の名称
art-75/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-2/sub-2
if any of the social insurance premiums are to be borne by a spouse or other relative whose living expenses are paid from the same resources as the person's own, the names of those persons, the amount of the social insurance premiums to be borne by them for each item of Article 74, paragraph (2) of the Act, and the name of the payee;
machine translation, not official
**三** 法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金については、その年中に支払つた同項各号別の小規模企業共済等掛金の額（給与等から控除されるものを除く。）
art-75/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-3
with respect to the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments paid during the year for each item of that paragraph (excluding those deducted from salary or other wage);
machine translation, not official
**四** 法第七十六条第一項（生命保険料控除）に規定する新生命保険料（以下この号において「新生命保険料」という。）については、次に掲げる事項
art-75/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4
with respect to the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (hereinafter referred to as the "new life insurance premium" in this item), the following matters:
machine translation, not official
**イ** 保険契約者又は共済契約者の氏名
art-75/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4/sub-1
the name of the policyholder or mutual aid policyholder;
machine translation, not official
**ロ** 保険金、年金、共済金、確定給付企業年金、退職年金又は退職一時金の受取人の氏名
art-75/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4/sub-2
the name of the recipient of the insurance benefit, annuity, mutual aid benefits, defined-benefit corporate pension, retirement pension or lump-sum retirement payment;
machine translation, not official
**ハ** 保険、年金又は共済の種類
art-75/par-1/item-4/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4/sub-3
the type of insurance, annuity or mutual aid;
machine translation, not official
**ニ** 保険金の額、年金額又は共済金の額
art-75/par-1/item-4/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4/sub-4
the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;
machine translation, not official
**ホ** 保険期間又は共済期間
art-75/par-1/item-4/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4/sub-5
the insurance period or mutual aid period;
machine translation, not official
**ヘ** その年中に支払つた新生命保険料の金額及びその支払の相手方の名称
art-75/par-1/item-4/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4/sub-6
the amount of the new life insurance premium paid during the year and the name of the payee;
machine translation, not official
**五** 法第七十六条第一項に規定する旧生命保険料（以下この号において「旧生命保険料」という。）については、次に掲げる事項
art-75/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-5
with respect to the old life insurance premium prescribed in Article 76, paragraph (1) of the Act (hereinafter referred to as the "old life insurance premium" in this item), the following matters:
machine translation, not official
**イ** 前号イからホまでに掲げる事項
art-75/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-5/sub-1
the matters listed in (a) through (e) of the preceding item;
machine translation, not official
**ロ** その年中に支払つた旧生命保険料の金額及びその支払の相手方の名称
art-75/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-5/sub-2
the amount of the old life insurance premium paid during the year and the name of the payee;
machine translation, not official
**六** 法第七十六条第二項に規定する介護医療保険料（以下この号において「介護医療保険料」という。）については、次に掲げる事項
art-75/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6
with respect to the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act (hereinafter referred to as the "nursing care and medical insurance premium" in this item), the following matters:
machine translation, not official
**イ** 保険契約者又は共済契約者の氏名
art-75/par-1/item-6/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6/sub-1
the name of the policyholder or mutual aid policyholder;
machine translation, not official
**ロ** 保険金、年金又は共済金の受取人の氏名
art-75/par-1/item-6/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6/sub-2
the name of the recipient of the insurance benefit, annuity or mutual aid benefits;
machine translation, not official
**ハ** 保険、年金又は共済の種類
art-75/par-1/item-6/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6/sub-3
the type of insurance, annuity or mutual aid;
machine translation, not official
**ニ** 保険金の額、年金額又は共済金の額
art-75/par-1/item-6/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6/sub-4
the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;
machine translation, not official
**ホ** 保険期間又は共済期間
art-75/par-1/item-6/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6/sub-5
the insurance period or mutual aid period;
machine translation, not official
**ヘ** その年中に支払つた介護医療保険料の金額及びその支払の相手方の名称
art-75/par-1/item-6/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6/sub-6
the amount of the nursing care and medical insurance premium paid during the year and the name of the payee;
machine translation, not official
**七** 法第七十六条第三項に規定する新個人年金保険料（以下この号において「新個人年金保険料」という。）については、次に掲げる事項
art-75/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7
with respect to the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "new individual pension insurance premium" in this item), the following matters:
machine translation, not official
**イ** 保険契約者又は共済契約者の氏名
art-75/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7/sub-1
the name of the policyholder or mutual aid policyholder;
machine translation, not official
**ロ** 年金の受取人の氏名
art-75/par-1/item-7/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7/sub-2
the name of the recipient of the annuity;
machine translation, not official
**ハ** 年金の種類並びに当該年金の支払開始日及び支払期間
art-75/par-1/item-7/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7/sub-3
the type of annuity and the payment commencement date and payment period of that annuity;
machine translation, not official
**ニ** その年中に支払つた新個人年金保険料の金額及びその支払の相手方の名称
art-75/par-1/item-7/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7/sub-4
the amount of the new individual pension insurance premium paid during the year and the name of the payee;
machine translation, not official
**八** 法第七十六条第三項に規定する旧個人年金保険料（以下この号において「旧個人年金保険料」という。）については、次に掲げる事項
art-75/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-8
with respect to the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "old individual pension insurance premium" in this item), the following matters:
machine translation, not official
**イ** 前号イからハまでに掲げる事項
art-75/par-1/item-8/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-8/sub-1
the matters listed in (a) through (c) of the preceding item;
machine translation, not official
**ロ** その年中に支払つた旧個人年金保険料の金額及びその支払の相手方の名称
art-75/par-1/item-8/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-8/sub-2
the amount of the old individual pension insurance premium paid during the year and the name of the payee;
machine translation, not official
**九** 法第七十七条第一項（地震保険料控除）に規定する地震保険料（以下この号において「地震保険料」という。）については、次に掲げる事項
art-75/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9
with respect to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (hereinafter referred to as the "earthquake insurance premium" in this item), the following matters:
machine translation, not official
**イ** 保険契約者又は共済契約者の氏名
art-75/par-1/item-9/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9/sub-1
the name of the policyholder or mutual aid policyholder;
machine translation, not official
**ロ** 保険又は共済の種類及びその目的
art-75/par-1/item-9/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9/sub-2
the type and purpose of the insurance or mutual aid;
machine translation, not official
**ハ** 地震保険料に係る保険金の額又は共済金の額
art-75/par-1/item-9/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9/sub-3
the amount of the insurance benefit or the amount of the mutual aid benefits relating to the earthquake insurance premium;
machine translation, not official
**ニ** 保険期間又は共済期間
art-75/par-1/item-9/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9/sub-4
the insurance period or mutual aid period;
machine translation, not official
**ホ** その年中に支払つた地震保険料の金額及びその支払の相手方の名称
art-75/par-1/item-9/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9/sub-5
the amount of the earthquake insurance premium paid during the year and the name of the payee;
machine translation, not official
**十** その他参考となるべき事項
art-75/par-1/item-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-10
any other matters for reference.
machine translation, not official
**第二項** 法第百九十六条第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者（個人を除く。）の法人番号を付記するものとする。
art-75/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-2
A person paying the salary or other wage prescribed in Article 196, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.
machine translation, not official
### 第七十六条（保険料控除申告書に関する書類の提出又は提示により証明する事項） — Matters to Be Proved by Submission or Presentation of Documents Concerning Return for Insurance Premium Deduction
caption: machine translation, not official
art-76 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76
**第一項** 令第三百十九条第三号（保険料控除申告書に関する書類等の提出又は提示）に規定する財務省令で定める事項は、法第百九十六条第一項第三号（給与所得者の保険料控除申告書）に規定する新生命保険料に係る法第七十六条第五項（生命保険料控除）に規定する新生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該新生命保険契約等に係る保険料又は掛金が同条第一項に規定する新生命保険料に該当する旨とする。
art-76/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iii) (Submission or Presentation of Documents, etc. Concerning Return for Insurance Premium Deduction) of the Order are, with respect to the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in Article 76, paragraph (1) of the Act.
machine translation, not official
**第二項** 令第三百十九条第四号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する旧生命保険料に係る法第七十六条第六項に規定する旧生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該旧生命保険契約等に係る保険料又は掛金が同条第一項に規定する旧生命保険料に該当する旨とする。
art-76/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iv) of the Order are, with respect to the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in Article 76, paragraph (6) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in Article 76, paragraph (1) of the Act.
machine translation, not official
**第三項** 令第三百十九条第五号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する介護医療保険料に係る法第七十六条第七項に規定する介護医療保険契約等の保険契約者又は共済契約者の氏名及び当該介護医療保険契約等に係る保険料又は掛金が同条第二項に規定する介護医療保険料に該当する旨とする。
art-76/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (v) of the Order are, with respect to the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in Article 76, paragraph (7) of the Act, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act.
machine translation, not official
**第四項** 令第三百十九条第六号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する新個人年金保険料に係る法第七十六条第八項に規定する新個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該新個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する新個人年金保険料に該当する旨とする。
art-76/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76/par-4
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vi) of the Order are, with respect to the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the new individual pension insurance policy or similar contract prescribed in Article 76, paragraph (8) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.
machine translation, not official
**第五項** 令第三百十九条第七号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する旧個人年金保険料に係る法第七十六条第九項に規定する旧個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該旧個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する旧個人年金保険料に該当する旨とする。
art-76/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76/par-5
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vii) of the Order are, with respect to the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the old individual pension insurance policy or similar contract prescribed in Article 76, paragraph (9) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.
machine translation, not official
**第六項** 令第三百十九条第八号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する地震保険料に係る法第七十七条第二項（地震保険料控除）に規定する損害保険契約等の保険契約者又は共済契約者の氏名、保険又は共済の種類及びその目的並びに当該損害保険契約等に係る保険料又は掛金が同条第一項に規定する地震保険料に該当する旨とする。
art-76/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76/par-6
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (viii) of the Order are, with respect to the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, the type and purpose of the insurance or mutual aid, and the fact that the premium or contribution relating to that casualty insurance policy or similar contract falls under the earthquake insurance premium prescribed in Article 77, paragraph (1) of the Act.
machine translation, not official
### 第七十六条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等） — Provision, etc. by Electronic or Magnetic Means of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding
caption: machine translation, not official
art-76-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2
**第一項** 法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する財務省令で定める方法は、次に掲げる方法とする。
art-76-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-1
The methods specified by Ministry of Finance Order as prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are the following methods:
machine translation, not official
**一** 電子情報処理組織を使用する方法のうち送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この項において同じ。）を自己の管理する電子計算機に備え置く者をいう。以下この項において同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じてその提供すべき事項に係る情報（次号及び次項において「記載情報」という。）を送信し、受信者等の使用に係る電子計算機に備えられた受信者ファイルに記録する方法
art-76-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-1/item-1
among methods using an electronic data processing system, a method of transmitting the information relating to the matters to be provided (referred to as "information to be provided" in the following item and the following paragraph), through a telecommunications line connecting a computer used by a sender or similar person (meaning a sender, or a person who, under a contract with that sender, keeps a file on a computer under that person's management and makes it available for use by a recipient or that sender) with a computer used by a recipient or similar person (meaning a recipient, or a person who, under a contract with that recipient, keeps a recipient file (meaning a file used exclusively by that recipient; the same applies hereinafter in this paragraph) on a computer under that person's management; the same applies hereinafter in this paragraph), and recording it in the recipient file kept on the computer used by the recipient or similar person;
machine translation, not official
**二** 光ディスク、磁気ディスクその他これらに準ずる方法により一定の事項を確実に記録しておくことができる物をもつて調製する受信者ファイルに記載情報を記録したものを交付する方法
art-76-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-1/item-2
a method of delivering a recipient file, prepared on an optical disc, a magnetic disc or any other object on which certain matters can be reliably recorded by a method equivalent thereto, in which the information to be provided has been recorded.
machine translation, not official
**第二項** 法第百九十八条第二項に規定する財務省令で定める措置は、次に掲げる措置とする。
art-76-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2
The measures specified by Ministry of Finance Order as prescribed in Article 198, paragraph (2) of the Act are the following measures:
machine translation, not official
**一** 法第百九十八条第二項の規定により同項に規定する電磁的方法により同項に規定する記載事項（次号において「記載事項」という。）の提供をしようとする同項に規定する給与等の支払を受ける居住者（同号において「給与等の受領者」という。）が記載情報に電子署名を行い、当該電子署名に係る電子証明書を当該記載情報と併せて同項に規定する給与等の支払者（同号において「給与等の支払者」という。）に送信すること。
art-76-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2/item-1
for a Resident who receives payment of salary or other wage prescribed in Article 198, paragraph (2) of the Act and who intends to provide, pursuant to that paragraph, the required particulars prescribed in that paragraph (hereinafter referred to as "required particulars" in the following item) by the electronic or magnetic means prescribed in that paragraph (hereinafter referred to as the "recipient of the salary or other wage" in that item), to affix an electronic signature to the information to be provided and transmit the electronic certificate relating to that electronic signature, together with that information to be provided, to the person paying the salary or other wage prescribed in that paragraph (hereinafter referred to as the "person paying the salary or other wage" in that item);
machine translation, not official
**二** 法第百九十八条第二項の規定により同項に規定する電磁的方法により記載事項の提供をしようとする給与等の受領者が、給与等の支払者から通知を受けた識別符号（当該給与等の受領者を他の者と区別して識別するための符号をいう。）及び暗証符号を用いて、当該給与等の支払者に記載情報を送信すること。
art-76-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2/item-2
for a recipient of the salary or other wage who intends to provide the required particulars pursuant to Article 198, paragraph (2) of the Act by the electronic or magnetic means prescribed in that paragraph, to transmit the information to be provided to the person paying the salary or other wage, using the identification code (meaning a code for identifying that recipient of the salary or other wage as distinct from other persons) and the password notified by that person paying the salary or other wage.
machine translation, not official
**第三項** 前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-76-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-3
In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 電子署名 電子署名及び認証業務に関する法律第二条第一項（定義）に規定する電子署名をいう。
art-76-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-3/item-1
electronic signature: means an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business;
machine translation, not official
**二** 電子証明書 電子署名を行つた個人を確認するために用いられる事項が当該個人に係るものであることを証明するために作成された電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）をいう。
art-76-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-3/item-2
electronic certificate: means an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) created to certify that the matters used to confirm the individual who has affixed an electronic signature relate to that individual.
machine translation, not official
**第四項** 法第百九十八条第二項の規定の適用がある場合における第七十三条第四項（給与所得者の扶養控除等申告書の記載事項）、第七十四条第三項（従たる給与についての扶養控除等申告書の記載事項）、第七十四条の三第二項（給与所得者の配偶者控除等申告書の記載事項）、第七十四条の五第二項（給与所得者の特定親族特別控除申告書の記載事項）、第七十四条の七第二項（給与所得者の基礎控除申告書の記載事項）及び第七十五条第二項（給与所得者の保険料控除申告書の記載事項）の規定の適用については、これらの規定中「当該申告書」とあるのは、「法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法により提供された当該申告書に記載すべき事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）」とする。
art-76-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-4
In the application of the provisions of Article 73, paragraph (4) (Matters to Be Stated in Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraph (3) (Matters to Be Stated in Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.), Article 74-5, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives), Article 74-7, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption) and Article 75, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) in the case where the provisions of Article 198, paragraph (2) of the Act apply, the phrase "that return" in these provisions is deemed to be replaced with "an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) recording the matters to be stated in that return that have been provided by the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act".
machine translation, not official
**第五項** 法第百九十八条第四項に規定する給与等の支払者（以下この条において「給与等の支払者」という。）が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に次に掲げる事項を記載しなければならない。
art-76-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5
In the case where a person paying the salary or other wage prescribed in Article 198, paragraph (4) of the Act (hereinafter referred to as the "person paying the salary or other wage" in this Article) prepares books pursuant to that paragraph, that person must state the following matters in those books:
machine translation, not official
**一** 法第百九十八条第四項各号に掲げる申告書に記載された同項に規定する源泉控除対象配偶者等の氏名、住所及び個人番号
art-76-2/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5/item-1
the name, domicile and individual number of the spouse, etc. for Withholding deduction prescribed in Article 198, paragraph (4) of the Act, stated in the return listed in the items of that paragraph;
machine translation, not official
**二** 前号の申告書の提出を受けた年月及び当該申告書の名称
art-76-2/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5/item-2
the year and month in which the return set forth in the preceding item was received and the name of that return;
machine translation, not official
**三** その他参考となるべき事項
art-76-2/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5/item-3
any other matters for reference.
machine translation, not official
**第六項** 給与等の支払者は、前項の帳簿を、最後に法第百九十八条第四項の規定の適用を受けて提出された同項に規定する扶養控除等申告書（次項において「扶養控除等申告書」という。）に係る次条ただし書の規定による期限まで保存しなければならない。
art-76-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-6
A person paying the salary or other wage must retain the books under the preceding paragraph until the time limit under the proviso to the following Article with respect to the return for deduction for Dependents, etc. prescribed in Article 198, paragraph (4) of the Act that was last submitted under the application of that paragraph (hereinafter referred to as the "return for deduction for Dependents, etc." in the following paragraph).
machine translation, not official
**第七項** 法第百九十八条第四項の規定の適用を受けて扶養控除等申告書を提出した居住者が当該扶養控除等申告書に記載すべき氏名、住所又は個人番号を変更した場合には、その者は、遅滞なく、当該扶養控除等申告書を受理した給与等の支払者に、変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号を記載した届出書を提出しなければならない。当該届出書を提出した後、再び当該届出書に記載した氏名、住所又は個人番号を変更した場合も、同様とする。
art-76-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-7
If a Resident who has submitted a return for deduction for Dependents, etc. under the application of Article 198, paragraph (4) of the Act has changed the name, domicile or individual number to be stated in that return for deduction for Dependents, etc., that Resident must, without delay, submit to the person paying the salary or other wage who received that return for deduction for Dependents, etc. a written notification stating the name, domicile or individual number before the change and the name, domicile or individual number after the change. The same applies where, after submitting that written notification, the Resident again changes the name, domicile or individual number stated in that written notification.
machine translation, not official
**第八項** 第五項の規定により同項の帳簿を作成した給与等の支払者は、前項の届出書を受理した場合には、当該帳簿の第五項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
art-76-2/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-8
A person paying the salary or other wage who has prepared the books under paragraph (5) pursuant to that paragraph must, upon receiving the written notification under the preceding paragraph, correct the matters set forth in the items of paragraph (5) in those books to the matters stated in that written notification.
machine translation, not official
**第九項** 給与等の支払者は、その受理をした第七項に規定する届出書を、当該受理をした日の属する年の翌年から三年間保存しなければならない。
art-76-2/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-9
A person paying the salary or other wage must retain the written notification prescribed in paragraph (7) that the person has received for three years starting from the year following the year that includes the day of receipt.
machine translation, not official
**第十項** 法第百九十八条第四項に規定する財務省令で定める者は、給与等の支払者に対して同項の規定による申告書を提出する者及び当該申告書を提出する者の同一生計配偶者又は扶養親族のうち法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である者とする。
art-76-2/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-10
The persons specified by Ministry of Finance Order as prescribed in Article 198, paragraph (4) of the Act are the person who submits the return under that paragraph to the person paying the salary or other wage, and, among the spouses in the same household or Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or other Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, or a Person with a Disability other than a Person with a Particular Disability.
machine translation, not official
### 第七十六条の三（給与所得者の源泉徴収に関する申告書の保存） — Retention of Declarations by Salary Income Earners Concerning Withholding
caption: machine translation, not official
art-76-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-3
**第一項** 法第百九十四条から第百九十六条まで（給与所得者の源泉徴収に関する申告書）に規定する給与等の支払者がその給与等の支払を受ける居住者からこれらの規定による申告書を受理した場合には、当該申告書（法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）の規定の適用により当該給与等の支払者が提供を受けた当該申告書に記載すべき事項を含む。以下この条において「申告書等」という。）を、これらの規定に規定する税務署長が当該給与等の支払者に対しその提出を求めるまでの間、当該給与等の支払者が保存するものとする。ただし、当該申告書等に係るこれらの規定に規定する提出期限の属する年（法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定による申告書（法第百九十八条第二項の規定の適用により当該給与等の支払者が提供を受けた当該申告書に記載すべき事項を含む。）にあつては、当該申告書を法第百九十五条第一項に規定する従たる給与等の支払者が受理した日（法第百九十八条第二項の規定の適用がある場合には、当該申告書に記載すべき事項を当該従たる給与等の支払者が提供を受けた日）の属する年）の翌年一月十日の翌日から七年を経過する日後においては、この限りでない。
art-76-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-3/par-1
When a person paying the salary or other wage prescribed in Articles 194 through 196 (Declarations by Salary Income Earners Concerning Withholding) of the Act has received a return under those provisions from a Resident who receives payment of that salary or other wage, the person paying the salary or other wage is to retain that return (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act; hereinafter referred to as the "return, etc." in this Article) until the district director prescribed in those provisions requests the person paying the salary or other wage to submit it; provided, however, that this does not apply after the day on which seven years have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in those provisions relating to that return, etc. (in the case of a return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) of the Act), the year that includes the day on which the person paying the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act received that return (in the case where Article 198, paragraph (2) of the Act applies, the day on which that person paying the secondary salary or other wage was provided with the matters to be stated in that return)).
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---
## Cites
- art-73/par-1: 法第百九十四条第一項第八号 → 所得税法 第百九十四条第一項第八号 (Article 194, paragraph (1), item (viii)), art-194/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-8
- art-73/par-1/item-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-73/par-1/item-1: この項 → 所得税法施行規則 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1
- art-73/par-1/item-2: 法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-73/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第四項 (Article 85, paragraph (4)), art-85/par-4 — https://japanlaw.org/en/income-tax-act/art-85/par-4 · https://japanlaw.org/l/340AC0000000033/art-85/par-4
- art-73/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第五項 (Article 85, paragraph (5)), art-85/par-5 — https://japanlaw.org/en/income-tax-act/art-85/par-5 · https://japanlaw.org/l/340AC0000000033/art-85/par-5
- art-73/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第六項 (Article 85, paragraph (6)), art-85/par-6 — https://japanlaw.org/en/income-tax-act/art-85/par-6 · https://japanlaw.org/l/340AC0000000033/art-85/par-6
- art-73/par-1/item-5: この号 → 所得税法施行規則 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-5
- art-73/par-1/item-5: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1
- art-73/par-1/item-5: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-73/par-1/item-5: 前号 → 所得税法施行規則 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-1/item-4
- art-73/par-1/item-6: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1
- art-73/par-2: 法第百九十四条第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3
- art-73/par-2/item-1: 法第百九十四条第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3
- art-73/par-2/item-2: 法第百九十四条第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3
- art-73/par-2/item-2: 同条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-73/par-2/item-3/sub-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-73/par-2/item-3/sub-1: この号 → 所得税法施行規則 第七十三条第二項第三号 (Article 73, paragraph (2), item (iii)), art-73/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-2/item-3
- art-73/par-2/item-3/sub-2: 法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- art-73/par-3: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6
- art-73/par-3/item-1: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6
- art-73/par-3/item-2: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6
- art-73/par-3/item-2: 同条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-73/par-4: 法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8
- art-73/par-4: 同条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-73-2/par-1: 令第三百十六条の二第一項 → e-Gov law 340CO0000000096, 第三百十六条の二第一項 (Article 316-2, paragraph (1)), art-316-2/par-1 — not held in this collection
- art-73-2/par-1: 第四十七条の二第十一項 → 所得税法施行規則 第四十七条の二第十一項 (Article 47-2, paragraph (11)), art-47-2/par-11 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-11
- art-73-2/par-2: 令第三百十六条の二第二項 → e-Gov law 340CO0000000096, 第三百十六条の二第二項 (Article 316-2, paragraph (2)), art-316-2/par-2 — not held in this collection
- art-73-2/par-2: この条 → 所得税法施行規則 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2
- art-73-2/par-2/item-1: 令第三百十六条の二第二項第一号 → e-Gov law 340CO0000000096, 第三百十六条の二第二項第一号 (Article 316-2, paragraph (2), item (i)), art-316-2/par-2/item-1 — not held in this collection
- art-73-2/par-2/item-1: 第二号 → e-Gov law 340CO0000000096, 第三百十六条の二第二項第二号 (Article 316-2, paragraph (2), item (ii)), art-316-2/par-2/item-2 — not held in this collection
- art-73-2/par-2/item-1/sub-1: 出入国管理及び難民認定法第二条第五号 → 出入国管理及び難民認定法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/immigration-control-act/art-2/par-1/item-5 · https://japanlaw.org/l/326CO0000000319/art-2/par-1/item-5
- art-73-2/par-2/item-1/sub-1: 次号 → 所得税法施行規則 第七十三条の二第二項第二号 (Article 73-2, paragraph (2), item (ii)), art-73-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-2
- art-73-2/par-2/item-2: 令第三百十六条の二第二項第三号 → e-Gov law 340CO0000000096, 第三百十六条の二第二項第三号 (Article 316-2, paragraph (2), item (iii)), art-316-2/par-2/item-3 — not held in this collection
- art-73-2/par-2/item-2: 同項 → e-Gov law 340CO0000000096, 第三百十六条の二第二項 (Article 316-2, paragraph (2)), art-316-2/par-2 — not held in this collection
- art-73-2/par-2/item-2: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-7
- art-73-2/par-2/item-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-73-2/par-2/item-2: 第四十七条の二第九項 → 所得税法施行規則 第四十七条の二第九項 (Article 47-2, paragraph (9)), art-47-2/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-9
- art-73-2/par-2/item-2: 出入国管理及び難民認定法別表第一の四 → 出入国管理及び難民認定法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/immigration-control-act/appdx-1 · https://japanlaw.org/l/326CO0000000319/appdx-1
- art-73-2/par-3: 令第三百十六条の二第三項 → e-Gov law 340CO0000000096, 第三百十六条の二第三項 (Article 316-2, paragraph (3)), art-316-2/par-3 — not held in this collection
- art-73-2/par-3/item-2: 第四十七条の二第六項第二号 → 所得税法施行規則 第四十七条の二第六項第二号 (Article 47-2, paragraph (6), item (ii)), art-47-2/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-6/item-2
- art-73-2/par-3/item-3: 第四十七条の二第六項第三号 → 所得税法施行規則 第四十七条の二第六項第三号 (Article 47-2, paragraph (6), item (iii)), art-47-2/par-6/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-6/item-3
- art-73-2/par-4: 令第三百十六条の二第三項 → e-Gov law 340CO0000000096, 第三百十六条の二第三項 (Article 316-2, paragraph (3)), art-316-2/par-3 — not held in this collection
- art-73-2/par-4: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-73-2/par-4: 前項 → 所得税法施行規則 第七十三条の二第三項 (Article 73-2, paragraph (3)), art-73-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-3
- art-74/par-1: 法第百九十五条第一項第五号 → 所得税法 第百九十五条第一項第五号 (Article 195, paragraph (1), item (v)), art-195/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-195/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-195/par-1/item-5
- art-74/par-1/item-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1
- art-74/par-1/item-1: この項 → 所得税法施行規則 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-1
- art-74/par-1/item-4: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
- art-74/par-1/item-4: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-74/par-1/item-4: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/income-tax-act/art-75/par-2 · https://japanlaw.org/l/340AC0000000033/art-75/par-2
- art-74/par-2: 法第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-3
- art-74/par-2/item-1: 法第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-3
- art-74/par-2/item-2: 法第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-3
- art-74/par-2/item-2: 同条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1
- art-74/par-3: 法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/en/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6
- art-74/par-3: 同条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1
- art-74-2/par-1: 第七十三条の二第二項 → 所得税法施行規則 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2/par-2
- art-74-2/par-1: 令第三百十八条の二 → e-Gov law 340CO0000000096, 第三百十八条の二 (Article 318-2), art-318-2 — not held in this collection
- art-74-2/par-1: この条 → 所得税法施行規則 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73-2
- art-74-3/par-1: 法第百九十五条の二第一項第四号 → 所得税法 第百九十五条の二第一項第四号 (Article 195-2, paragraph (1), item (iv)), art-195-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-195-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-1/item-4
- art-74-3/par-1/item-1: 法第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/en/income-tax-act/art-195-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-1
- art-74-3/par-1/item-2: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1
- art-74-3/par-1/item-3: 前号 → 所得税法施行規則 第七十四条の三第一項第二号 (Article 74-3, paragraph (1), item (ii)), art-74-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-1/item-2
- art-74-3/par-1/item-3: 法第八十三条 → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-74-3/par-1/item-3: 第八十三条の二 → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-74-3/par-2: 法第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/en/income-tax-act/art-195-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-1
- art-74-4/par-1: 第四十七条の二第五項 → 所得税法施行規則 第四十七条の二第五項 (Article 47-2, paragraph (5)), art-47-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-5
- art-74-4/par-1: 令第三百十八条の三第一号 → e-Gov law 340CO0000000096, 第三百十八条の三第一項第一号 (Article 318-3, paragraph (1), item (i)), art-318-3/par-1/item-1 — not held in this collection
- art-74-4/par-1: 第四十七条の二第六項 → 所得税法施行規則 第四十七条の二第六項 (Article 47-2, paragraph (6)), art-47-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-6
- art-74-4/par-1: 令第三百十八条の三第二号 → e-Gov law 340CO0000000096, 第三百十八条の三第一項第二号 (Article 318-3, paragraph (1), item (ii)), art-318-3/par-1/item-2 — not held in this collection
- art-74-4/par-1: 令第三百十八条の三 → e-Gov law 340CO0000000096, 第三百十八条の三 (Article 318-3), art-318-3 — not held in this collection
- art-74-4/par-1: 令第二百六十二条第三項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — not held in this collection
- art-74-5/par-1: 法第百九十五条の三第一項第三号 → 所得税法 第百九十五条の三第一項第三号 (Article 195-3, paragraph (1), item (iii)), art-195-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-195-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1/item-3
- art-74-5/par-1/item-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/en/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1
- art-74-5/par-1/item-1: 次号 → 所得税法施行規則 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1/item-2
- art-74-5/par-1/item-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-74-5/par-1/item-2: 次号 → 所得税法施行規則 第七十四条の五第一項第三号 (Article 74-5, paragraph (1), item (iii)), art-74-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-1/item-3
- art-74-5/par-1/item-3: 法第八十四条の二 → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-74-5/par-2: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/en/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1
- art-74-6/par-1: 第四十七条の二第七項 → 所得税法施行規則 第四十七条の二第七項 (Article 47-2, paragraph (7)), art-47-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-7
- art-74-6/par-1: 令第三百十八条の四第一号 → e-Gov law 340CO0000000096, 第三百十八条の四第一項第一号 (Article 318-4, paragraph (1), item (i)), art-318-4/par-1/item-1 — not held in this collection
- art-74-6/par-1: 第四十七条の二第八項 → 所得税法施行規則 第四十七条の二第八項 (Article 47-2, paragraph (8)), art-47-2/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-8
- art-74-6/par-1: 令第三百十八条の四第二号 → e-Gov law 340CO0000000096, 第三百十八条の四第一項第二号 (Article 318-4, paragraph (1), item (ii)), art-318-4/par-1/item-2 — not held in this collection
- art-74-6/par-1: 令第三百十八条の四 → e-Gov law 340CO0000000096, 第三百十八条の四 (Article 318-4), art-318-4 — not held in this collection
- art-74-6/par-1: 同項第二号 → 所得税法施行規則 第四十七条の二第七項第二号 (Article 47-2, paragraph (7), item (ii)), art-47-2/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-2/ch-3/from-art-47-2#art-47-2/par-7/item-2
- art-74-7/par-1: 法第百九十五条の四第一項第三号 → 所得税法 第百九十五条の四第一項第三号 (Article 195-4, paragraph (1), item (iii)), art-195-4/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-195-4/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-195-4/par-1/item-3
- art-74-7/par-1/item-1: 法第百九十五条の四第一項 → 所得税法 第百九十五条の四第一項 (Article 195-4, paragraph (1)), art-195-4/par-1 — https://japanlaw.org/en/income-tax-act/art-195-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-4/par-1
- art-74-7/par-1/item-1: 次号 → 所得税法施行規則 第七十四条の七第一項第二号 (Article 74-7, paragraph (1), item (ii)), art-74-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-1/item-2
- art-74-7/par-1/item-2: 法第八十六条 → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-74-7/par-2: 法第百九十五条の四第一項 → 所得税法 第百九十五条の四第一項 (Article 195-4, paragraph (1)), art-195-4/par-1 — https://japanlaw.org/en/income-tax-act/art-195-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-4/par-1
- art-75/par-1: 法第百九十六条第一項第四号 → 所得税法 第百九十六条第一項第四号 (Article 196, paragraph (1), item (iv)), art-196/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-4
- art-75/par-1/item-1: 法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1
- art-75/par-1/item-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-75/par-1/item-2: この号 → 所得税法施行規則 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-2
- art-75/par-1/item-2/sub-1: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-75/par-1/item-2/sub-1: 令第二百八条 → e-Gov law 340CO0000000096, 第二百八条 (Article 208), art-208 — not held in this collection
- art-75/par-1/item-2/sub-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-75/par-1/item-3: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/income-tax-act/art-75/par-2 · https://japanlaw.org/l/340AC0000000033/art-75/par-2
- art-75/par-1/item-4: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-75/par-1/item-4: この号 → 所得税法施行規則 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4
- art-75/par-1/item-5: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-75/par-1/item-5: この号 → 所得税法施行規則 第七十五条第一項第五号 (Article 75, paragraph (1), item (v)), art-75/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-5
- art-75/par-1/item-5/sub-1: 前号 → 所得税法施行規則 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-4
- art-75/par-1/item-6: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2
- art-75/par-1/item-6: この号 → 所得税法施行規則 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-6
- art-75/par-1/item-7: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-75/par-1/item-7: この号 → 所得税法施行規則 第七十五条第一項第七号 (Article 75, paragraph (1), item (vii)), art-75/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7
- art-75/par-1/item-8: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-75/par-1/item-8: この号 → 所得税法施行規則 第七十五条第一項第八号 (Article 75, paragraph (1), item (viii)), art-75/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-8
- art-75/par-1/item-8/sub-1: 前号 → 所得税法施行規則 第七十五条第一項第七号 (Article 75, paragraph (1), item (vii)), art-75/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-7
- art-75/par-1/item-9: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- art-75/par-1/item-9: この号 → 所得税法施行規則 第七十五条第一項第九号 (Article 75, paragraph (1), item (ix)), art-75/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-1/item-9
- art-75/par-2: 法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1
- art-76/par-1: 令第三百十九条第三号 → e-Gov law 340CO0000000096, 第三百十九条第一項第三号 (Article 319, paragraph (1), item (iii)), art-319/par-1/item-3 — not held in this collection
- art-76/par-1: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-1: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5
- art-76/par-1: 同条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-76/par-2: 令第三百十九条第四号 → e-Gov law 340CO0000000096, 第三百十九条第一項第四号 (Article 319, paragraph (1), item (iv)), art-319/par-1/item-4 — not held in this collection
- art-76/par-2: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-2: 法第七十六条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/en/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6
- art-76/par-2: 同条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-76/par-3: 令第三百十九条第五号 → e-Gov law 340CO0000000096, 第三百十九条第一項第五号 (Article 319, paragraph (1), item (v)), art-319/par-1/item-5 — not held in this collection
- art-76/par-3: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-3: 法第七十六条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/en/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7
- art-76/par-3: 同条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2
- art-76/par-4: 令第三百十九条第六号 → e-Gov law 340CO0000000096, 第三百十九条第一項第六号 (Article 319, paragraph (1), item (vi)), art-319/par-1/item-6 — not held in this collection
- art-76/par-4: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-4: 法第七十六条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/en/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8
- art-76/par-4: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-76/par-5: 令第三百十九条第七号 → e-Gov law 340CO0000000096, 第三百十九条第一項第七号 (Article 319, paragraph (1), item (vii)), art-319/par-1/item-7 — not held in this collection
- art-76/par-5: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-5: 法第七十六条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/en/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9
- art-76/par-5: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-76/par-6: 令第三百十九条第八号 → e-Gov law 340CO0000000096, 第三百十九条第一項第八号 (Article 319, paragraph (1), item (viii)), art-319/par-1/item-8 — not held in this collection
- art-76/par-6: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-76/par-6: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- art-76/par-6: 同条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- art-76-2/par-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-1/item-1: この項 → 所得税法施行規則 第七十六条の二第一項 (Article 76-2, paragraph (1)), art-76-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-1
- art-76-2/par-1/item-1: 次号 → 所得税法施行規則 第七十六条の二第一項第二号 (Article 76-2, paragraph (1), item (ii)), art-76-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-1/item-2
- art-76-2/par-1/item-1: 次項 → 所得税法施行規則 第七十六条の二第二項 (Article 76-2, paragraph (2)), art-76-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2
- art-76-2/par-2: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-2/item-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-2/item-1: 次号 → 所得税法施行規則 第七十六条の二第二項第二号 (Article 76-2, paragraph (2), item (ii)), art-76-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2/item-2
- art-76-2/par-2/item-1: 同項 → 所得税法施行規則 第七十六条の二第二項 (Article 76-2, paragraph (2)), art-76-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2
- art-76-2/par-2/item-2: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-3: 前項 → 所得税法施行規則 第七十六条の二第二項 (Article 76-2, paragraph (2)), art-76-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-2
- art-76-2/par-3: この項 → 所得税法施行規則 第七十六条の二第三項 (Article 76-2, paragraph (3)), art-76-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-3
- art-76-2/par-3/item-1: 電子署名及び認証業務に関する法律第二条第一項 → e-Gov law 412AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-76-2/par-4: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-4: 第七十三条第四項 → 所得税法施行規則 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-73/par-4
- art-76-2/par-4: 第七十四条第三項 → 所得税法施行規則 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-73#art-74/par-3
- art-76-2/par-4: 第七十四条の三第二項 → 所得税法施行規則 第七十四条の三第二項 (Article 74-3, paragraph (2)), art-74-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-3/par-2
- art-76-2/par-4: 第七十四条の五第二項 → 所得税法施行規則 第七十四条の五第二項 (Article 74-5, paragraph (2)), art-74-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-5/par-2
- art-76-2/par-4: 第七十四条の七第二項 → 所得税法施行規則 第七十四条の七第二項 (Article 74-7, paragraph (2)), art-74-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-74-7/par-2
- art-76-2/par-4: 第七十五条第二項 → 所得税法施行規則 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-74-2#art-75/par-2
- art-76-2/par-5: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-5: この条 → 所得税法施行規則 第七十六条の二 (Article 76-2), art-76-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2
- art-76-2/par-5/item-1: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-5/item-2: 前号 → 所得税法施行規則 第七十六条の二第五項第一号 (Article 76-2, paragraph (5), item (i)), art-76-2/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5/item-1
- art-76-2/par-6: 前項 → 所得税法施行規則 第七十六条の二第五項 (Article 76-2, paragraph (5)), art-76-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5
- art-76-2/par-6: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-6: 次項 → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-7
- art-76-2/par-6: 次条 → 所得税法施行規則 第七十六条の三 (Article 76-3), art-76-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-3
- art-76-2/par-7: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-8: 第五項 → 所得税法施行規則 第七十六条の二第五項 (Article 76-2, paragraph (5)), art-76-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-5
- art-76-2/par-8: 前項 → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-7
- art-76-2/par-9: 第七項 → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-7
- art-76-2/par-10: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-10: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/en/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十四条 (Article 194), art-194 — https://japanlaw.org/en/income-tax-act/art-194 · https://japanlaw.org/l/340AC0000000033/art-194
- art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条 (Article 195), art-195 — https://japanlaw.org/en/income-tax-act/art-195 · https://japanlaw.org/l/340AC0000000033/art-195
- art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条の二 (Article 195-2), art-195-2 — https://japanlaw.org/en/income-tax-act/art-195-2 · https://japanlaw.org/l/340AC0000000033/art-195-2
- art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条の三 (Article 195-3), art-195-3 — https://japanlaw.org/en/income-tax-act/art-195-3 · https://japanlaw.org/l/340AC0000000033/art-195-3
- art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条の四 (Article 195-4), art-195-4 — https://japanlaw.org/en/income-tax-act/art-195-4 · https://japanlaw.org/l/340AC0000000033/art-195-4
- art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十六条 (Article 196), art-196 — https://japanlaw.org/en/income-tax-act/art-196 · https://japanlaw.org/l/340AC0000000033/art-196
- art-76-3/par-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-3/par-1: この条 → 所得税法施行規則 第七十六条の三 (Article 76-3), art-76-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-3
- art-76-3/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261201_508M60000040017), 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-20261027T143811-044, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-045, 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-20261027T143811-045, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-046, 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-20261027T143811-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-047, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-048, 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-20261027T153227-002, 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