# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一章 (Part 1, 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 1, Chapter 1) — address `pt-1/ch-1`
- Text: the text as amended with effect from 2026-12-11, standing until 2026-12-31 — NOT yet in force (revision 20261211_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/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-1/ch-1
- Every provision below carries its address and its place on this text's page on the line under it.
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## 第一章　通則 — Chapter I Common Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1</sup>

### 第一条（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1</sup>

  **第一項**  この省令において、「国内」、「国外」、「居住者」、「非居住者」、「内国法人」、「外国法人」、「人格のない社団等」、「法人課税信託」、「恒久的施設」、「公社債」、「預貯金」、「合同運用信託」、「貸付信託」、「投資信託」、「証券投資信託」、「オープン型の証券投資信託」、「公社債投資信託」、「公社債等運用投資信託」、「公募公社債等運用投資信託」、「特定目的信託」、「特定受益証券発行信託」、「棚卸資産」、「有価証券」、「固定資産」、「減価償却資産」、「繰延資産」、「各種所得」、「各種所得の金額」、「変動所得」、「臨時所得」、「純損失の金額」、「雑損失の金額」、「災害」、「障害者」、「特別障害者」、「寡婦」、「ひとり親」、「勤労学生」、「同一生計配偶者」、「控除対象配偶者」、「源泉控除対象配偶者」、「老人控除対象配偶者」、「扶養親族」、「控除対象扶養親族」、「特定扶養親族」、「老人扶養親族」、「源泉控除対象親族」、「特別農業所得者」、「予定納税額」、「確定申告書」、「修正申告書」、「青色申告書」、「出国」、「更正」、「決定」又は「源泉徴収」とは、それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、オープン型の証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託、棚卸資産、有価証券、固定資産、減価償却資産、繰延資産、各種所得、各種所得の金額、変動所得、臨時所得、純損失の金額、雑損失の金額、災害、障害者、特別障害者、寡婦、ひとり親、勤労学生、同一生計配偶者、控除対象配偶者、源泉控除対象配偶者、老人控除対象配偶者、扶養親族、控除対象扶養親族、特定扶養親族、老人扶養親族、源泉控除対象親族、特別農業所得者、予定納税額、確定申告書、修正申告書、青色申告書、出国、更正、決定又は源泉徴収をいう。
  <sup>art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1/par-1</sup>
  In this Ministerial Order, the terms "in Japan", "outside Japan", "Resident", "Nonresident", "Domestic Corporation", "Foreign Corporation", "Association or Foundation without Legal Personality", "Trust Subject to Corporate Taxation", "permanent establishment", "public and corporate bond", "Deposits and Savings", "Jointly Managed Trust", "Loan Trust", "Investment Trust", "Securities Investment Trust", "Open-Ended Securities Investment Trust", "Bond Investment Trust", "Bond-Based Investment Trust", "Bond-Based Investment Trust Under Public Offering", "specified-purpose trust", "Specified Trust That Issues Beneficiary Certificates", "Inventory", "Securities", "Fixed Asset", "Depreciable Asset", "Deferred Asset", "Each Class of Income", "Income in Each Class", "Fluctuating Income", "Ad Hoc Income", "Net Loss", "Casualty Loss", "Disaster", "Person with a Disability", "Person with a Particular Disability", "Widow", "Single Parent", "Working Student", "spouse in the same household", "Claimable Spouse", "spouse for Withholding deduction", "Claimable Elderly Spouse", "Dependent", "Claimable Dependent", "Specified Dependent", "Elderly Dependent", "relative for Withholding deduction", "Special Farming Income Earner", "Tax Prepayment", "Tax Return", "Amended Return", "Blue Return", "Absence From Japan", "Reassessment", "Determination" or "Withholding" mean, respectively, the in Japan, outside Japan, Resident, Nonresident, Domestic Corporation, Foreign Corporation, Association or Foundation without Legal Personality, Trust Subject to Corporate Taxation, permanent establishment, public and corporate bond, Deposits and Savings, Jointly Managed Trust, Loan Trust, Investment Trust, Securities Investment Trust, Open-Ended Securities Investment Trust, Bond Investment Trust, Bond-Based Investment Trust, Bond-Based Investment Trust Under Public Offering, specified-purpose trust, Specified Trust That Issues Beneficiary Certificates, Inventory, Securities, Fixed Asset, Depreciable Asset, Deferred Asset, Each Class of Income, Income in Each Class, Fluctuating Income, Ad Hoc Income, Net Loss, Casualty Loss, Disaster, Person with a Disability, Person with a Particular Disability, Widow, Single Parent, Working Student, spouse in the same household, Claimable Spouse, spouse for Withholding deduction, Claimable Elderly Spouse, Dependent, Claimable Dependent, Specified Dependent, Elderly Dependent, relative for Withholding deduction, Special Farming Income Earner, Tax Prepayment, Tax Return, Amended Return, Blue Return, Absence From Japan, Reassessment, Determination or Withholding prescribed in Article 2, paragraph (1) (Definitions) of the Income Tax Act (Act No. 33 of 1965; hereinafter referred to as the "Act").
  <sup>machine translation, not official</sup>

  **第二項**  この省令において、「不動産所得」、「事業所得」、「山林所得」、「譲渡所得」、「不動産所得の金額」、「事業所得の金額」、「山林所得の金額」、「雑所得の金額」、「総所得金額」、「退職所得金額」、「山林所得金額」、「雑損控除」、「医療費控除」、「社会保険料控除」、「小規模企業共済等掛金控除」、「生命保険料控除」、「地震保険料控除」、「寄附金控除」、「障害者控除」、「寡婦控除」、「ひとり親控除」、「勤労学生控除」、「配偶者控除」、「配偶者特別控除」、「扶養控除」、「特定親族特別控除」、「基礎控除」、「課税総所得金額」、「課税退職所得金額」又は「課税山林所得金額」とは、それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所得、不動産所得の金額、事業所得の金額、山林所得の金額、雑所得の金額、総所得金額、退職所得金額、山林所得金額、雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除、基礎控除、課税総所得金額、課税退職所得金額又は課税山林所得金額をいう。
  <sup>art-1/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1/par-2</sup>
  In this Ministerial Order, the terms "real property income", "business income", "timber income", "capital gains", "amount of real property income", "amount of business income", "amount of timber income", "amount of miscellaneous income", "gross income", "amount of retirement income", "amount of timber income", "Casualty Loss deduction", "medical expense deduction", "social insurance premium deduction", "deduction for small enterprise-based mutual aid premiums and similar payments", "life insurance premium deduction", "earthquake insurance premium deduction", "donation deduction", "disability deduction", "widow deduction", "single parent deduction", "working student deduction", "spousal deduction", "special spousal deduction", "deduction for Dependents", "special deduction for specified relatives", "basic personal exemption", "taxable gross income", "taxable retirement income" or "taxable timber income" mean, respectively, the real property income, business income, timber income, capital gains, amount of real property income, amount of business income, amount of timber income, amount of miscellaneous income, gross income, amount of retirement income, amount of timber income, Casualty Loss deduction, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, basic personal exemption, taxable gross income, taxable retirement income or taxable timber income prescribed in Article 1, paragraph (2) (Definitions) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965; hereinafter referred to as the "Order").
  <sup>machine translation, not official</sup>

  **第三項**  この省令において、「配当控除」、「分配時調整外国税相当額控除」又は「外国税額控除」とは、それぞれ法第二編第三章第二節（税額控除）に規定する配当控除、分配時調整外国税相当額控除又は外国税額控除をいう。
  <sup>art-1/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1/par-3</sup>
  In this Ministerial Order, the terms "dividend credit", "credit for the amount equivalent to the foreign tax adjusted at distribution" or "foreign tax credit" mean, respectively, the dividend credit, credit for the amount equivalent to the foreign tax adjusted at distribution or foreign tax credit prescribed in Part II, Chapter III, Section 2 (Tax Credits) of the Act.
  <sup>machine translation, not official</sup>

  **第四項**  この省令において、「相続人」には、包括受遺者を含むものとし、「被相続人」には、包括遺贈者を含むものとする。
  <sup>art-1/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1/par-4</sup>
  In this Ministerial Order, "heir" includes a universal legatee, and "decedent" includes a person who has made a universal bequest.
  <sup>machine translation, not official</sup>

### 第一条の二（恒久的施設の範囲） — Scope of Permanent Establishments
<sup>caption: machine translation, not official</sup>
<sup>art-1-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2</sup>

  **第一項**  令第一条の二第九項（恒久的施設の範囲）に規定する財務省令で定める特殊の関係は、次に掲げる関係とする。
  <sup>art-1-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1</sup>
  The special relationship specified by Ministry of Finance Order as prescribed in Article 1-2, paragraph (9) (Scope of Permanent Establishments) of the Order is any of the following relationships.
  <sup>machine translation, not official</sup>

    **一**  一方の者が他方の法人の発行済株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人にあつては、発行済みの投資口（同条第十四項に規定する投資口をいう。以下この号において同じ。））又は出資（自己が有する自己の株式（投資口を含む。以下この号において同じ。）又は出資を除く。）の総数又は総額（以下この条において「発行済株式等」という。）の百分の五十を超える数又は金額の株式等（株式又は出資をいう。以下この条において同じ。）を直接又は間接に保有する関係その他の一方の者が他方の者を直接又は間接に支配する関係
    <sup>art-1-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1/item-1</sup>
    a relationship in which one party directly or indirectly holds shares, etc. (meaning shares or equity; the same applies hereinafter in this Article) in a number or amount exceeding 50 percent of the total number or total amount of the issued shares (for an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the issued investment units (meaning investment units prescribed in paragraph (14) of that Article; the same applies hereinafter in this item)) or equity (excluding treasury shares (including investment units; the same applies hereinafter in this item) or equity held by the corporation itself) of another corporation (hereinafter referred to as "issued shares, etc." in this Article), or any other relationship in which one party directly or indirectly controls the other party;
    <sup>machine translation, not official</sup>

    **二**  二の法人が同一の者によつてそれぞれその発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有される場合における当該二の法人の関係その他の二の者が同一の者によつて直接又は間接に支配される場合における当該二の者の関係（前号に掲げる関係に該当するものを除く。）
    <sup>art-1-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1/item-2</sup>
    a relationship between two corporations where each has shares, etc. in a number or amount exceeding 50 percent of its issued shares, etc. directly or indirectly held by the same person, or any other relationship between two persons where the two persons are directly or indirectly controlled by the same person (excluding a relationship falling under the relationship set forth in the preceding item).
    <sup>machine translation, not official</sup>

  **第二項**  前項第一号の場合において、一方の者が他方の法人の発行済株式等の百分の五十を超える数又は金額の株式等を直接又は間接に保有するかどうかの判定は、当該一方の者の当該他方の法人に係る直接保有の株式等の保有割合（当該一方の者の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等のうちに占める割合をいう。）と当該一方の者の当該他方の法人に係る間接保有の株式等の保有割合とを合計した割合により行うものとする。
  <sup>art-1-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-2</sup>
  In the case of item (i) of the preceding paragraph, whether one party directly or indirectly holds shares, etc. in a number or amount exceeding 50 percent of the issued shares, etc. of another corporation is determined by the ratio obtained by adding together the ratio of shares, etc. directly held by that one party in that other corporation (meaning the ratio that the number or amount of the shares, etc. of that other corporation held by that one party represents of the issued shares, etc. of that other corporation) and the ratio of shares, etc. indirectly held by that one party in that other corporation.
  <sup>machine translation, not official</sup>

  **第三項**  前項に規定する間接保有の株式等の保有割合とは、次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。
  <sup>art-1-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3</sup>
  The ratio of shares, etc. indirectly held as prescribed in the preceding paragraph means the ratio specified in each of the following items for the category of case set forth in that item (if the case falls under more than one of the cases set forth in those items, the total of the ratios specified in those items).
  <sup>machine translation, not official</sup>

    **一**  前項の他方の法人の株主等（法人税法（昭和四十年法律第三十四号）第二条第十四号（定義）に規定する株主等をいう。以下この項において同じ。）である法人の発行済株式等の百分の五十を超える数又は金額の株式等が前項の一方の者により保有されている場合　当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
    <sup>art-1-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3/item-1</sup>
    in the case where shares, etc. in a number or amount exceeding 50 percent of the issued shares, etc. of a corporation that is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2, item (xiv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) of the other corporation in the preceding paragraph are held by the one party in the preceding paragraph: the ratio that the number or amount of the shares, etc. of that other corporation held by the corporation that is that shareholder, etc. represents of the issued shares, etc. of that other corporation (if there are two or more such corporations that are shareholders, etc., the total of the ratios calculated for each of those two or more corporations that are shareholders, etc.);
    <sup>machine translation, not official</sup>

    **二**  前項の他方の法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と同項の一方の者との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の百分の五十を超える数又は金額の株式等を当該一方の者又は出資関連法人（その発行済株式等の百分の五十を超える数又は金額の株式等が当該一方の者又は他の出資関連法人によつて保有されているものに限る。）によつて保有されている場合に限る。）　当該株主等である法人の有する当該他方の法人の株式等の数又は金額が当該他方の法人の発行済株式等のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
    <sup>art-1-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3/item-2</sup>
    in the case where one or more corporations having a chain relationship with the corporation that is a shareholder, etc. of the other corporation in the preceding paragraph (excluding a corporation that is a shareholder, etc. in item (i) falling under the case set forth in that item) and with the one party in that paragraph through the holding of shares, etc. (hereinafter referred to as "capital-linked corporations" in this item) intervene between those persons (limited to the case where the capital-linked corporations and that corporation that is a shareholder, etc. each have shares, etc. in a number or amount exceeding 50 percent of their issued shares, etc. held by that one party or a capital-linked corporation (limited to one whose shares, etc. in a number or amount exceeding 50 percent of its issued shares, etc. are held by that one party or another capital-linked corporation)): the ratio that the number or amount of the shares, etc. of that other corporation held by the corporation that is that shareholder, etc. represents of the issued shares, etc. of that other corporation (if there are two or more such corporations that are shareholders, etc., the total of the ratios calculated for each of those two or more corporations that are shareholders, etc.).
    <sup>machine translation, not official</sup>

  **第四項**  第二項の規定は、第一項第二号の直接又は間接に保有される関係の判定について準用する。
  <sup>art-1-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-4</sup>
  The provisions of paragraph (2) apply mutatis mutandis to the determination of the relationship of being directly or indirectly held in paragraph (1), item (ii).
  <sup>machine translation, not official</sup>

### 第一条の三（事実上婚姻関係と同様の事情にあると認められる者の範囲） — Scope of Persons Found to Be in Circumstances Equivalent to a De Facto Marital Relationship
<sup>caption: machine translation, not official</sup>
<sup>art-1-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-3</sup>

  **第一項**  法第二条第一項第三十号イ（３）（定義）に規定する財務省令で定める者は、次の各号に掲げる場合の区分に応じ当該各号に定める者とする。
  <sup>art-1-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-3/par-1</sup>
  The persons specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1), item (xxx), (a)(3) (Definitions) of the Act are the persons specified in each of the following items for the category of case set forth in that item.
  <sup>machine translation, not official</sup>

    **一**  その者が住民票に世帯主と記載されている者である場合　その者と同一の世帯に属する者の住民票に住民基本台帳法（昭和四十二年法律第八十一号）第七条第四号（住民票の記載事項）に掲げる世帯主との続柄（次号及び次条において「世帯主との続柄」という。）が世帯主の未届の夫である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされた者
    <sup>art-1-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-3/par-1/item-1</sup>
    in the case where the person is a person stated as the head of household in the certificate of residence: a person in whose certificate of residence, among those of persons belonging to the same household as that person, it is stated that the relationship to the head of household set forth in Article 7, item (iv) (Matters to Be Stated in a Certificate of Residence) of the Residential Basic Book Act (Act No. 81 of 1967) (hereinafter referred to as "relationship to the head of household" in the following item and the following Article) is that of the head of household's unregistered husband, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household;
    <sup>machine translation, not official</sup>

    **二**  その者が住民票に世帯主と記載されている者でない場合　その者の住民票に世帯主との続柄が世帯主の未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされているときのその世帯主
    <sup>art-1-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-3/par-1/item-2</sup>
    in the case where the person is not a person stated as the head of household in the certificate of residence: the head of household, where it is stated in that person's certificate of residence that the relationship to the head of household is that of the head of household's unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household.
    <sup>machine translation, not official</sup>

### 第一条の四
<sup>art-1-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-4</sup>

  **第一項**  法第二条第一項第三十一号ハ（定義）に規定する財務省令で定める者は、次の各号に掲げる場合の区分に応じ当該各号に定める者とする。
  <sup>art-1-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-4/par-1</sup>
  The persons specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1), item (xxxi), (c) (Definitions) of the Act are the persons specified in each of the following items for the category of case set forth in that item.
  <sup>machine translation, not official</sup>

    **一**  その者が住民票に世帯主と記載されている者である場合　その者と同一の世帯に属する者の住民票に世帯主との続柄が世帯主の未届の夫又は未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされた者
    <sup>art-1-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-4/par-1/item-1</sup>
    in the case where the person is a person stated as the head of household in the certificate of residence: a person in whose certificate of residence, among those of persons belonging to the same household as that person, it is stated that the relationship to the head of household is that of the head of household's unregistered husband or unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household;
    <sup>machine translation, not official</sup>

    **二**  その者が住民票に世帯主と記載されている者でない場合　その者の住民票に世帯主との続柄が世帯主の未届の夫又は未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされているときのその世帯主
    <sup>art-1-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-4/par-1/item-2</sup>
    in the case where the person is not a person stated as the head of household in the certificate of residence: the head of household, where it is stated in that person's certificate of residence that the relationship to the head of household is that of the head of household's unregistered husband or unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household.
    <sup>machine translation, not official</sup>

---

## Cites
- art-1/par-1: 所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項 → 所得税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/income-tax-act/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-2/par-1
- art-1/par-2: それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項 → e-Gov law 340CO0000000096, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection
- art-1-2/par-1: 令第一条の二第九項 → e-Gov law 340CO0000000096, 第一条の二第九項 (Article 1-2, paragraph (9)), art-1-2/par-9 — not held in this collection
- art-1-2/par-1/item-1: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-1-2/par-1/item-1: 同条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-1-2/par-1/item-1: この号 → 所得税法施行規則 第一条の二第一項第一号 (Article 1-2, paragraph (1), item (i)), art-1-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1/item-1
- art-1-2/par-1/item-1: この条 → 所得税法施行規則 第一条の二 (Article 1-2), art-1-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2
- art-1-2/par-1/item-2: 前号 → 所得税法施行規則 第一条の二第一項第一号 (Article 1-2, paragraph (1), item (i)), art-1-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1/item-1
- art-1-2/par-2: 前項第一号 → 所得税法施行規則 第一条の二第一項第一号 (Article 1-2, paragraph (1), item (i)), art-1-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1/item-1
- art-1-2/par-3: 前項 → 所得税法施行規則 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-2
- art-1-2/par-3/item-1: 前項 → 所得税法施行規則 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-2
- art-1-2/par-3/item-1: 法人税法（昭和四十年法律第三十四号）第二条第十四号 → 法人税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-14
- art-1-2/par-3/item-1: この項 → 所得税法施行規則 第一条の二第三項 (Article 1-2, paragraph (3)), art-1-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3
- art-1-2/par-3/item-2: 前項 → 所得税法施行規則 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-2
- art-1-2/par-3/item-2: 前号 → 所得税法施行規則 第一条の二第三項第一号 (Article 1-2, paragraph (3), item (i)), art-1-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3/item-1
- art-1-2/par-3/item-2: 同項 → 所得税法施行規則 第一条の二第三項 (Article 1-2, paragraph (3)), art-1-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3
- art-1-2/par-3/item-2: この号 → 所得税法施行規則 第一条の二第三項第二号 (Article 1-2, paragraph (3), item (ii)), art-1-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-3/item-2
- art-1-2/par-4: 第二項 → 所得税法施行規則 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-2
- art-1-2/par-4: 第一項第二号 → 所得税法施行規則 第一条の二第一項第二号 (Article 1-2, paragraph (1), item (ii)), art-1-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-2/par-1/item-2
- art-1-3/par-1: 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-1-3/par-1/item-1: 住民基本台帳法（昭和四十二年法律第八十一号）第七条第四号 → 住民基本台帳法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/en/residential-basic-book-act/art-7/par-1/item-4 · https://japanlaw.org/l/342AC0000000081/art-7/par-1/item-4
- art-1-3/par-1/item-1: 次号 → 所得税法施行規則 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-3/par-1/item-2
- art-1-3/par-1/item-1: 次条 → 所得税法施行規則 第一条の四 (Article 1-4), art-1-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-1/ch-1#art-1-4
- art-1-4/par-1: 法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31

---

## 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 2026-12-11 (https://laws.e-gov.go.jp/law/340M50000040011/20261211_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-20261027T143811-001, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27