# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一章 (Part 2, 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 2, Chapter 1) — address `pt-2/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-2/ch-1/from-art-18#pt-2/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-2/ch-1
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## 第一章 各種所得の金額の計算 — Chapter I Calculation of Income in Each Class
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pt-2/ch-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#pt-2/ch-1
## 第一節 所得の種類及び各種所得の金額 — Section 1 Types of Income and Income in Each Class
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pt-2/ch-1/sec-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#pt-2/ch-1/sec-1
### 第十八条（金銭の分配のうち出資総額等の減少に伴うものの範囲等） — Scope of Distributions of Monies Accompanying a Decrease in Total Contributions, etc., and Other Matters
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art-18 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18
**第一項** 法第二十四条第一項（配当所得）に規定する財務省令で定めるものは、投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配のうち、同条第三項の規定により出資総額又は同法第百三十五条（出資剰余金）の出資剰余金の額から控除される金額があるもの（当該金額が一時差異等調整引当額（投資法人の計算に関する規則（平成十八年内閣府令第四十七号）第三十九条第三項後段又は第六項後段（純資産の部の区分）の規定により同令第二条第二項第三十号（定義）に規定する一時差異等調整引当額として区分して表示される金額をいう。次項において同じ。）の増加額と同額である当該金銭の分配を除く。）とする。
art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18/par-1
Those specified by Ministry of Finance Order as prescribed in Article 24, paragraph (1) (Dividend Income) of the Act are, among the distributions of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations, those for which there is an amount to be deducted, pursuant to the provisions of paragraph (3) of that Article, from the total contributions or from the amount of the surplus from contributions under Article 135 (Surplus from Contributions) of that Act (excluding a distribution of monies in which that amount is equal to the amount of increase in the temporary difference adjustment allowance (meaning the amount that is presented separately as the temporary difference adjustment allowance prescribed in Article 2, paragraph (2), item (xxx) (Definitions) of the Regulation on Accounting of Investment Corporations (Cabinet Office Order No. 47 of 2006) pursuant to the provisions of the latter part of Article 39, paragraph (3) or the latter part of paragraph (6) (Classification of the Net Assets Section) of that Regulation; the same applies in the following paragraph)).
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**第二項** 令第六十一条第二項第五号（所有株式に対応する資本金等の額の計算方法等）に規定する財務省令で定める金額は、同号の出資等減少分配により増加する出資総額控除額（投資法人の計算に関する規則第三十九条第三項の規定により出資総額控除額に区分される金額をいう。）及び出資剰余金控除額（投資法人の計算に関する規則第三十九条第六項の規定により出資剰余金控除額に区分される金額をいう。）の合計額から当該出資等減少分配により増加する一時差異等調整引当額を控除した金額とする。
art-18/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18/par-2
The amount specified by Ministry of Finance Order as prescribed in Article 61, paragraph (2), item (v) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) of the Order is the amount obtained by deducting the increase in the temporary difference adjustment allowance resulting from the distribution accompanying a decrease in contributions, etc. referred to in that item from the total amount of the total contributions deduction amount that increases through that distribution (meaning the amount classified as the total contributions deduction amount pursuant to the provisions of Article 39, paragraph (3) of the Regulation on Accounting of Investment Corporations) and the surplus-from-contributions deduction amount (meaning the amount classified as the surplus-from-contributions deduction amount pursuant to the provisions of Article 39, paragraph (6) of that Regulation).
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**第三項** 令第六十一条第六項第十一号イ（２）及びロ（２）に規定する財務省令で定めるところにより計算した金額は、同号イ（２）又はロ（２）の他の調整対象通算法人の株式（出資を含む。以下この項において同じ。）の同号に規定する修正帳簿価額（当該他の調整対象通算法人が同条第二項第二号の分割型分割又は同項第三号の株式分配の直前の時において同条第六項第十一号イ（２）又はロ（２）の当該調整対象通算法人の株式を有する場合には、当該株式に係る同号イ（２）及びロ（２）に定める金額をないものとして計算した同号に規定する修正帳簿価額）に相当する金額とする。
art-18/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18/par-3
The amount calculated as provided by Ministry of Finance Order as prescribed in Article 61, paragraph (6), item (xi), (a)(2) and (b)(2) of the Order is the amount equivalent to the adjusted book value prescribed in that item of the shares (including contributions; the same applies hereinafter in this paragraph) of the other adjustment-target group-taxation corporation referred to in (a)(2) or (b)(2) of that item (if, immediately before the split-type split under Article 61, paragraph (2), item (ii) of the Order or the share distribution under item (iii) of that paragraph, that other adjustment-target group-taxation corporation holds shares of the adjustment-target group-taxation corporation referred to in Article 61, paragraph (6), item (xi), (a)(2) or (b)(2) of the Order, the adjusted book value prescribed in Article 61, paragraph (6), item (xi) of the Order calculated on the assumption that the amounts specified in (a)(2) and (b)(2) of that item pertaining to those shares do not exist).
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### 第十八条の二（確定給付企業年金の掛金） — Contributions to a Defined-Benefit Corporate Pension
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art-18-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-2
**第一項** 令第六十四条第一項第二号（確定給付企業年金規約等に基づく掛金等の取扱い）に規定する財務省令で定める掛金は、次に掲げる掛金とする。
art-18-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-2/par-1
The contributions specified by Ministry of Finance Order as prescribed in Article 64, paragraph (1), item (ii) (Treatment of Contributions, etc. Based on Defined-Benefit Corporate Pension Rules, etc.) of the Order are the following contributions:
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**一** 確定給付企業年金法施行令（平成十三年政令第四百二十四号）第五十四条の四（資産の移換をする場合の掛金の一括拠出）の規定により支出した同条の掛金
art-18-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-2/par-1/item-1
the contributions under Article 54-4 (Lump-Sum Payment of Contributions in the Case of Transfer of Assets) of the Order for Enforcement of the Defined-Benefit Corporate Pension Act (Cabinet Order No. 424 of 2001) that were paid pursuant to the provisions of that Article;
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**二** 確定給付企業年金法（平成十三年法律第五十号）第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて同法第八十二条の五第一項（確定給付企業年金から独立行政法人勤労者退職金共済機構への積立金等の移換）の加入者であつた者のために支出した確定給付企業年金法施行令第五十四条の八第三号（独立行政法人勤労者退職金共済機構への積立金等の移換の基準）の掛金
art-18-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-2/par-1/item-2
the contributions under Article 54-8, item (iii) (Standards for Transfer of Reserves, etc. to the Incorporated Administrative Agency Organization for Workers' Retirement Allowance Mutual Aid) of the Order for Enforcement of the Defined-Benefit Corporate Pension Act that were paid, on the basis of the rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of a Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for a person who was a participant under Article 82-5, paragraph (1) (Transfer of Reserves, etc. from a Defined-Benefit Corporate Pension to the Incorporated Administrative Agency Organization for Workers' Retirement Allowance Mutual Aid) of that Act; and
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**三** 確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第六十四条（積立金の額が給付に関する事業に要する費用に不足する場合の取扱い）の規定により支出した同条の掛金
art-18-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-2/par-1/item-3
the contributions under Article 64 (Treatment Where the Amount of Reserves Is Insufficient for the Expenses Required for the Benefit Business) of the Regulation for Enforcement of the Defined-Benefit Corporate Pension Act (Ministry of Health, Labour and Welfare Order No. 22 of 2002) that were paid pursuant to the provisions of that Article.
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### 第十八条の三（退職所得控除額に係る勤続年数の計算） — Calculation of Years of Service Pertaining to the Retirement Income Deduction
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art-18-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3
**第一項** 令第六十九条第一項第二号（退職所得控除額に係る勤続年数の計算）に規定する企業型年金加入者期間に準ずる期間として財務省令で定める期間は、次の各号に掲げる場合の区分に応じ当該各号に定める期間とする。
art-18-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1
The periods specified by Ministry of Finance Order as periods equivalent to the period as a participant in a corporate-type pension plan prescribed in Article 69, paragraph (1), item (ii) (Calculation of Years of Service Pertaining to the Retirement Income Deduction) of the Order are the periods specified in the following items for the cases set out respectively in those items:
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**一** その者の令第六十九条第一項第一号に規定する退職一時金等（令第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金に該当するものに限る。以下この条において「老齢給付金」という。）の支払金額のうちに確定拠出年金法（平成十三年法律第八十八号）第五十四条第一項（他の制度の資産の移換）の規定により資産管理機関（同法第二条第七項第一号ロ（定義）に規定する資産管理機関をいう。次号において同じ。）が移換を受けた資産が含まれている場合 次に掲げる期間
art-18-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-1
in the case where the amount paid to that person as a lump-sum retirement payment, etc. prescribed in Article 69, paragraph (1), item (i) of the Order (limited to that which falls under the lump-sum payments set out in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Order; hereinafter in this Article referred to as "old-age benefit") includes assets that an asset management institution (meaning an asset management institution prescribed in Article 2, paragraph (7), item (i), (b) (Definitions) of the Defined Contribution Pension Act (Act No. 88 of 2001); the same applies in the following item) received by transfer pursuant to the provisions of Article 54, paragraph (1) (Transfer of Assets from Other Systems) of that Act, the following periods:
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**イ** 当該資産の額の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間
art-18-3/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-1/sub-1
the period, among the periods that formed the basis for calculating the amount of those assets, on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and
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**ロ** 当該資産の額の算定の基礎となつた確定拠出年金法施行規則（平成十三年厚生労働省令第百七十五号）第三十条第一項各号（通算加入者等期間に算入する期間）に定める期間又は同令附則第二条第二項（適格退職年金契約に関する特例）に規定する期間のうち、確定拠出年金法第三十三条第二項第二号（支給要件）に規定する企業型年金運用指図者期間（以下この条において「企業型年金運用指図者期間」という。）又は同項第四号に規定する個人型年金運用指図者期間（以下この条において「個人型年金運用指図者期間」という。）と重複している期間
art-18-3/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-1/sub-2
the period that overlaps with the period as an investment instructor of a corporate-type pension plan prescribed in Article 33, paragraph (2), item (ii) (Requirements for Payment) of the Defined Contribution Pension Act (hereinafter referred to as the "period as an investment instructor of a corporate-type pension plan" in this Article) or the instructor of an individual-type pension plan investment period prescribed in item (iv) of that paragraph (hereinafter referred to as the "instructor of an individual-type pension plan investment period" in this Article), among the periods specified in the items of Article 30, paragraph (1) (Periods to Be Counted in the Aggregate Participant Period) of the Regulation for Enforcement of the Defined Contribution Pension Act (Ministry of Health, Labour and Welfare Order No. 175 of 2001), or the period prescribed in Article 2, paragraph (2) (Special Provisions on Qualified Retirement Pension Contracts) of the Supplementary Provisions of that Regulation, that formed the basis for calculating the amount of those assets.
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**二** その者の老齢給付金の支払金額のうちに確定拠出年金法第五十四条の二第一項（脱退一時金相当額等の移換）の規定により資産管理機関が移換を受けた同項の脱退一時金相当額等が含まれている場合 次に掲げる期間
art-18-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-2
in the case where the amount paid to that person as old-age benefit includes an amount equivalent to a lump-sum withdrawal payment, etc. prescribed in Article 54-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment) of the Defined Contribution Pension Act that the asset management institution received by transfer pursuant to the provisions of that paragraph, the following periods:
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**イ** 当該脱退一時金相当額等の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間
art-18-3/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-2/sub-1
the period, among the periods that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc., on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and
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**ロ** 当該脱退一時金相当額等の算定の基礎となつた確定拠出年金法施行規則第三十条第二項各号に定める期間のうち企業型年金運用指図者期間又は個人型年金運用指図者期間と重複している期間
art-18-3/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-2/sub-2
the period that overlaps with the period as an investment instructor of a corporate-type pension plan or the instructor of an individual-type pension plan investment period, among the periods specified in the items of Article 30, paragraph (2) of the Regulation for Enforcement of the Defined Contribution Pension Act that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc.
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**第二項** 令第六十九条第一項第二号に規定する個人型年金加入者期間に準ずる期間として財務省令で定める期間は、その者の老齢給付金の支払金額のうちに確定拠出年金法第七十四条の二第一項（脱退一時金相当額等又は残余財産の移換）の規定により同法第二条第五項に規定する連合会が移換を受けた同法第七十四条の二第一項の脱退一時金相当額等又は残余財産が含まれている場合における次に掲げる期間とする。
art-18-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-2
The periods specified by Ministry of Finance Order as periods equivalent to the period as a participant in an individual-type pension plan prescribed in Article 69, paragraph (1), item (ii) of the Order are the following periods in the case where the amount paid to that person as old-age benefit includes an amount equivalent to a lump-sum withdrawal payment, etc. or residual assets prescribed in Article 74-2, paragraph (1) (Transfer of an Amount Equivalent to Lump-sum Withdrawal Payment or Residual Assets) of the Defined Contribution Pension Act that the federation prescribed in Article 2, paragraph (5) of that Act received by transfer pursuant to the provisions of Article 74-2, paragraph (1) of that Act:
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**一** 当該脱退一時金相当額等又は残余財産の算定の基礎となつた期間のうちその者が六十歳に達した日の前日が属する月の翌月以後の期間
art-18-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-2/item-1
the period, among the periods that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc. or those residual assets, on or after the month following the month that includes the day before the day on which that person attained the age of sixty; and
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**二** 当該脱退一時金相当額等又は残余財産の算定の基礎となつた確定拠出年金法施行規則第五十九条第二項（準用規定）において準用する同令第三十条第二項各号に定める期間のうち企業型年金運用指図者期間又は個人型年金運用指図者期間と重複している期間
art-18-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-2/item-2
the period that overlaps with the period as an investment instructor of a corporate-type pension plan or the instructor of an individual-type pension plan investment period, among the periods specified in the items of Article 30, paragraph (2) of the Regulation for Enforcement of the Defined Contribution Pension Act as applied mutatis mutandis pursuant to Article 59, paragraph (2) (Provisions Applied Mutatis Mutandis) of that Regulation that formed the basis for calculating that amount equivalent to lump-sum withdrawal payment, etc. or those residual assets.
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### 第十八条の四（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等） — Scope of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization, and Other Matters
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art-18-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4
**第一項** 令第七十三条第一項第五号ホ（特定退職金共済団体の要件）に規定する生命保険の保険料その他これに類する生命共済の共済掛金は、次に掲げるものとする。
art-18-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1
The premiums for life insurance and mutual aid premiums for life mutual aid similar thereto, as prescribed in Article 73, paragraph (1), item (v), (e) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Order, are the following:
machine translation, not official
**一** 令第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体（以下この条及び第十九条において「特定退職金共済団体」という。）を保険契約者及び保険金受取人とする生命保険で次に掲げるものに係る保険料
art-18-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1/item-1
premiums pertaining to life insurance of the following kinds in which the specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Order (hereinafter referred to as the "specified retirement allowance mutual aid organization" in this Article and Article 19) is the policyholder and the recipient of the insurance benefit;
machine translation, not official
**イ** その特定退職金共済団体の令第七十三条第一項第二号に規定する被共済者（ロ、次項、第四項及び第九項において「被共済者」という。）を被保険者とする養老保険（被保険者が保険期間中に死亡し又は当該期間満了の日に生存している場合に保険金を支払う定めのある生命保険をいう。）又は生存保険（被保険者が一定期間満了の日に生存している場合に保険金を支払う定めのある生命保険をいい、保険金の支払方法が年金の方法によるものを含む。）
art-18-4/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1/item-1/sub-1
endowment insurance (meaning life insurance providing for the payment of insurance benefits if the insured person dies during the insurance period or is alive on the day the period expires) or survival insurance (meaning life insurance providing for the payment of insurance benefits if the insured person is alive on the day a certain period expires, including that in which insurance benefits are paid in the form of an annuity), the insured persons of which are the covered persons prescribed in Article 73, paragraph (1), item (ii) of the Order of that specified retirement allowance mutual aid organization (referred to as "covered persons" in (b), the following paragraph, and paragraphs (4) and (9)); and
machine translation, not official
**ロ** 被保険者たる被共済者の集団を被保険団体とする保険期間が一年である団体生命保険で被保険者が保険期間中に死亡した場合に保険金を支払うほか当該期間中に解約した場合若しくは被保険者が被保険団体から脱退した場合又は被保険者が当該期間満了の日に生存している場合に当該保険契約に基づく保険金以外の給付金を支払う定めのあるもの
art-18-4/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1/item-1/sub-2
group life insurance with an insurance period of one year in which the group of covered persons who are insured persons is the insured group, which provides for the payment of insurance benefits if an insured person dies during the insurance period and also for the payment of benefits other than the insurance benefits under the insurance policy if the policy is cancelled during that period, if an insured person withdraws from the insured group, or if an insured person is alive on the day that period expires.
machine translation, not official
**二** 農業協同組合連合会（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会のうちその業務が全国の区域に及ぶものに限る。）が行う特定退職金共済団体を共済契約者及び共済金受取人とする生命共済で次に掲げるものに係る共済掛金
art-18-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1/item-2
mutual aid premiums pertaining to life mutual aid of the following kinds provided by a federation of agricultural cooperatives (limited, among the federations of agricultural cooperatives that conduct the business under Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act, to those whose operations extend over the whole country) in which a specified retirement allowance mutual aid organization is the mutual aid policyholder and the recipient of the mutual aid benefits.
machine translation, not official
**イ** その特定退職金共済団体の令第七十三条第一項第二号に規定する被共済者（ロにおいて「被団体共済者」という。）をその生命共済の被共済者とする養老共済（生命共済の被共済者が共済期間中に死亡し又は当該期間満了の日に生存している場合に共済金を支払う定めのある生命共済をいう。）又は生存共済（生命共済の被共済者が一定期間満了の日に生存している場合に共済金を支払う定めのある生命共済をいい、共済金の支払方法が年金の方法によるものを含む。）
art-18-4/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1/item-2/sub-1
endowment mutual aid (meaning life mutual aid providing for the payment of mutual aid benefits if the covered person of the life mutual aid dies during the mutual aid period or is alive on the day the period expires) or survival mutual aid (meaning life mutual aid providing for the payment of mutual aid benefits if the covered person of the life mutual aid is alive on the day a certain period expires, including that in which mutual aid benefits are paid in the form of an annuity), the covered persons of which are the covered persons prescribed in Article 73, paragraph (1), item (ii) of the Order of that specified retirement allowance mutual aid organization (referred to as "persons covered by the organization" in (b)); and
machine translation, not official
**ロ** 被共済者たる被団体共済者の集団を被共済団体とする共済期間が一年である団体生命共済で被共済者が共済期間中に死亡した場合に共済金を支払うほか当該期間中に解約した場合若しくは被共済者が被共済団体から脱退した場合又は被共済者が当該期間満了の日に生存している場合に当該共済契約に基づく共済金以外の給付金を支払う定めのあるもの
art-18-4/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-1/item-2/sub-2
group life mutual aid with a mutual aid period of one year in which the group of persons covered by the organization who are covered persons is the covered group, which provides for the payment of mutual aid benefits if a covered person dies during the mutual aid period and also for the payment of benefits other than the mutual aid benefits under the mutual aid contract if the contract is cancelled during that period, if a covered person withdraws from the covered group, or if a covered person is alive on the day that period expires.
machine translation, not official
**第二項** 令第七十三条第一項第七号に規定する財務省令で定める者は、同号に規定する合併又は事業の譲渡（以下この項、第四項、第六項及び第八項において「合併等」という。）に伴い被共済者となつた者で当該合併等の直前において当該合併等に係る合併法人（合併後存続する法人をいう。第四項及び第六項において同じ。）である事業主が締結していた法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約（第四項及び第六項において「適格退職年金契約」という。）に係る法人税法施行令（昭和四十年政令第九十七号）附則第十六条第一項第三号（適格退職年金契約の要件等）に規定する受益者等（第四項及び第六項において「受益者等」という。）であつたものとする。
art-18-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-2
The persons specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii) of the Order are persons who became covered persons in connection with a merger or business transfer prescribed in that item (hereinafter referred to as a "merger, etc." in this paragraph and paragraphs (4), (6) and (8)) and who, immediately before that merger, etc., were the beneficiaries, etc. (referred to as "beneficiaries, etc." in paragraphs (4) and (6)) prescribed in Article 16, paragraph (1), item (iii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) in connection with a qualified retirement pension contract (referred to as "qualified retirement pension contract" in paragraphs (4) and (6)) prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Reserves, etc.) of the Supplementary Provisions of the Corporation Tax Act that had been concluded by the employer that is the surviving corporation pertaining to that merger, etc. (meaning the corporation that continues to exist after the merger; the same applies in paragraphs (4) and (6)).
machine translation, not official
**第三項** 令第七十三条第一項第七号に規定する財務省令で定める合併又は事業の譲渡は、次に掲げる合併又は事業の譲渡とする。
art-18-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3
The mergers or business transfers specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii) of the Order are the following mergers or business transfers:
machine translation, not official
**一** 農業協同組合が農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項（合併経営計画の樹立）の規定により同法第四条第二項（合併経営計画の適否の認定）の認定を受けて行う合併又は農業協同組合法第十条第一項第三号（貯金又は定期積金の受入れ）の事業を行う農業協同組合が同法第六十五条第二項（合併の要件）の認可を受けて行う合併（農業協同組合及び農業協同組合連合会の信用事業に関する命令（平成五年大蔵省・農林水産省令第一号）第五十七条第二項（合併の認可の申請等）において準用する同令第五十条第二項（信用事業の全部又は一部の譲渡の認可の申請等）に規定する審査を受けて行うものに限る。）
art-18-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-1
a merger conducted by agricultural cooperatives that have received the certification under Article 4, paragraph (2) (Certification of Appropriateness of Merger Management Plan) of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) pursuant to Article 2, paragraph (1) (Formulation of Merger Management Plan) of that Act, or a merger conducted by agricultural cooperatives that conduct the business under Article 10, paragraph (1), item (iii) (Acceptance of Savings or Installment Savings) of the Agricultural Co-operatives Act with the approval under Article 65, paragraph (2) (Requirements for Merger) of the Agricultural Co-operatives Act (limited to one conducted after undergoing the examination prescribed in Article 50, paragraph (2) (Application for Approval of Transfer of All or Part of Credit Business, etc.) of the Order on the Credit Business of Agricultural Cooperatives and Federations of Agricultural Cooperatives (Joint Order of the Ministry of Finance and the Ministry of Agriculture, Forestry and Fisheries No. 1 of 1993) as applied mutatis mutandis pursuant to Article 57, paragraph (2) (Application for Approval of Merger, etc.) of that Order);
machine translation, not official
**二** 農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律（平成八年法律第百十八号。以下この項において「再編強化法」という。）第八条（合併）の規定による農林中央金庫と信用農水産業協同組合連合会（再編強化法第二条第二項（定義）に規定する信用農水産業協同組合連合会をいう。第五号イにおいて同じ。）との合併
art-18-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-2
a merger between the Norinchukin Bank and a credit federation of agricultural and fishery cooperatives (meaning a credit federation of agricultural and fishery cooperatives prescribed in Article 2, paragraph (2) (Definitions) of the Credit Business Restructuring and Enhancement Act; the same applies in item (v), (a)) pursuant to Article 8 (Merger) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996; hereinafter referred to as the "Credit Business Restructuring and Enhancement Act" in this paragraph);
machine translation, not official
**三** 全国の区域を地区とする農業協同組合連合会とその会員たる農業協同組合連合会（信用農業協同組合連合会（再編強化法第二条第一項第二号に規定する信用農業協同組合連合会をいう。第五号ロ及び第六号において同じ。）を除く。）との合併
art-18-4/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-3
a merger between a federation of agricultural cooperatives whose district is the whole country and a federation of agricultural cooperatives that is its member (excluding a credit federation of agricultural cooperatives (meaning a credit federation of agricultural cooperatives prescribed in Article 2, paragraph (1), item (ii) of the Credit Business Restructuring and Enhancement Act; the same applies in item (v), (b) and item (vi)));
machine translation, not official
**四** 再編強化法附則第三十条第一項（農林中央金庫と特定承継会社との合併）の規定による農林中央金庫と特定承継会社（再編強化法附則第二十六条第一項（特定承継会社に係る農林中央金庫法等の特例）に規定する特定承継会社をいう。以下この項において同じ。）との合併
art-18-4/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-4
a merger between the Norinchukin Bank and a specified successor company (meaning a specified successor company prescribed in Article 26, paragraph (1) (Special Provisions on the Norinchukin Bank Act, etc. Pertaining to a Specified Successor Company) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act; the same applies hereinafter in this paragraph) pursuant to Article 30, paragraph (1) (Merger of the Norinchukin Bank and a Specified Successor Company) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act;
machine translation, not official
**五** 再編強化法第二条第四項に規定する事業譲渡のうち次に掲げるもの
art-18-4/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5
among the business transfers prescribed in Article 2, paragraph (4) of the Credit Business Restructuring and Enhancement Act, the following:
machine translation, not official
**イ** 信用農水産業協同組合連合会が農林中央金庫に対して行う信用事業（再編強化法第二条第三項に規定する信用事業をいう。ニ及び次号において同じ。）の全部又は一部の譲渡
art-18-4/par-3/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5/sub-1
a transfer of all or part of the credit business (meaning the credit business prescribed in Article 2, paragraph (3) of the Credit Business Restructuring and Enhancement Act; the same applies in (d) and the following item) that a credit federation of agricultural and fishery cooperatives conducts to the Norinchukin Bank;
machine translation, not official
**ロ** 特定農業協同組合（再編強化法第二条第一項第一号に規定する特定農業協同組合をいう。ハにおいて同じ。）が農林中央金庫又は信用農業協同組合連合会に対して行う農業協同組合法第十条第一項第三号の事業の全部の譲渡
art-18-4/par-3/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5/sub-2
a transfer of all of the business under Article 10, paragraph (1), item (iii) of the Agricultural Co-operatives Act that a specified agricultural cooperative (meaning a specified agricultural cooperative prescribed in Article 2, paragraph (1), item (i) of the Credit Business Restructuring and Enhancement Act; the same applies in (c)) conducts to the Norinchukin Bank or a credit federation of agricultural cooperatives;
machine translation, not official
**ハ** 特定農業協同組合が特定承継会社に対して行う農業協同組合法第十条第一項第三号の事業の全部の譲渡
art-18-4/par-3/item-5/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5/sub-3
a transfer of all of the business under Article 10, paragraph (1), item (iii) of the Agricultural Co-operatives Act that a specified agricultural cooperative conducts to a specified successor company;
machine translation, not official
**ニ** 再編強化法第二条第一項第三号に規定する特定漁業協同組合又は同項第五号に規定する特定水産加工業協同組合が農林中央金庫、同項第四号に規定する信用漁業協同組合連合会又は同項第六号に規定する信用水産加工業協同組合連合会に対して行う信用事業の全部の譲渡
art-18-4/par-3/item-5/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5/sub-4
a transfer of all of the credit business that a specified fishery cooperative prescribed in Article 2, paragraph (1), item (iii) of the Credit Business Restructuring and Enhancement Act or a specified fishery processing cooperative prescribed in item (v) of that paragraph conducts to the Norinchukin Bank, a credit federation of fishery cooperatives prescribed in item (iv) of that paragraph, or a credit federation of fishery processing cooperatives prescribed in item (vi) of that paragraph;
machine translation, not official
**六** 再編強化法附則第二十九条第一項（特定農業協同組合等から特定承継会社への信用事業の譲渡）の規定による信用農業協同組合連合会が特定承継会社に対して行う信用事業の全部又は一部の譲渡
art-18-4/par-3/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-6
a transfer of all or part of the credit business that a credit federation of agricultural cooperatives conducts to a specified successor company pursuant to Article 29, paragraph (1) (Transfer of Credit Business from Specified Agricultural Cooperatives, etc. to a Specified Successor Company) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act; and
machine translation, not official
**七** 再編強化法附則第三十一条第一項（特定承継会社から農林中央金庫への事業の譲渡）の規定による特定承継会社が農林中央金庫に対して行う事業の全部又は一部の譲渡
art-18-4/par-3/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-7
a transfer of all or part of the business that a specified successor company conducts to the Norinchukin Bank pursuant to Article 31, paragraph (1) (Transfer of Business from a Specified Successor Company to the Norinchukin Bank) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act.
machine translation, not official
**第四項** 令第七十三条第一項第七号に規定する被共済者となつた者として財務省令で定める者は、次に掲げる者とする。
art-18-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-4
The persons specified by Ministry of Finance Order as persons who became covered persons as prescribed in Article 73, paragraph (1), item (vii) of the Order are the following persons:
machine translation, not official
**一** 合併等に伴い被共済者となつた者で当該合併等の直前において当該合併等に係る被合併法人（合併により消滅した法人をいう。次号及び第六項において同じ。）、合併法人又は事業の譲渡をした法人である事業主が締結していた適格退職年金契約に係る受益者等であつたもの
art-18-4/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-4/item-1
a person who became a covered person in connection with a merger, etc. and who, immediately before that merger, etc., was a beneficiary, etc. in connection with a qualified retirement pension contract concluded by an employer that is the merged corporation (meaning a corporation that ceased to exist by the merger; the same applies in the following item and paragraph (6)), the surviving corporation, or the corporation that made the business transfer, pertaining to that merger, etc.; and
machine translation, not official
**二** 合併等前から被共済者であつた者で当該合併等の直前において当該合併等に係る被合併法人、合併法人又は事業の譲渡をした法人である事業主が締結していた適格退職年金契約に係る受益者等であつたもの
art-18-4/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-4/item-2
a person who had been a covered person before the merger, etc. and who, immediately before that merger, etc., was a beneficiary, etc. in connection with a qualified retirement pension contract concluded by an employer that is the merged corporation, the surviving corporation, or the corporation that made the business transfer, pertaining to that merger, etc.
machine translation, not official
**第五項** 令第七十三条第一項第七号イ（１）に規定する財務省令で定める契約は、特定退職金共済団体が、その行う退職金共済事業につき新たに同号に規定する過去勤務期間を退職給付金の額の計算の基礎に含めることとする退職金共済事業に係る契約（当該契約が当該退職金共済事業を開始する日の前日における加入事業主（同項第一号に規定する加入事業主をいう。第九項、第十項、第十三項及び第十四項第三号において同じ。）との間で締結をすることとされている場合にあつては、同日から同日以後二年以内に当該締結をするものとされているものに限る。）とする。
art-18-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-5
The contract specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (a)(1) of the Order is a contract pertaining to a retirement allowance mutual aid business under which a specified retirement allowance mutual aid organization newly includes the past service period prescribed in that item in the basis for calculating the amount of retirement benefits in the retirement allowance mutual aid business that it conducts (where the contract is to be concluded with a participating employer (meaning a participating employer prescribed in Article 73, paragraph (1), item (i) of the Order; the same applies in paragraphs (9), (10) and (13), and paragraph (14), item (iii)) as of the day before the day on which that retirement allowance mutual aid business is commenced, limited to one that is to be concluded within two years after that day, starting from that day).
machine translation, not official
**第六項** 令第七十三条第一項第七号イ（２）に規定する財務省令で定める期間は、その者が、当該合併等に係る被合併法人若しくは合併法人又は事業の譲渡をした法人である事業主が締結していた適格退職年金契約に係る受益者等であつた期間（当該適格退職年金契約の締結若しくは変更又はその者の加入に伴い、その者につき法人税法施行令附則第十六条第一項第七号に規定する過去勤務債務等の額が計算されたことがある場合には、その計算の基礎に含められた期間を含む。）とする。
art-18-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-6
The period specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (a)(2) of the Order is the period during which the person was a beneficiary, etc. in connection with a qualified retirement pension contract concluded by an employer that is the merged corporation, the surviving corporation, or the corporation that made the business transfer, pertaining to that merger, etc. (including, where an amount of past service liabilities, etc. prescribed in Article 16, paragraph (1), item (vii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act has been calculated for the person in connection with the conclusion or change of the qualified retirement pension contract or the person's participation, the period included in the basis for that calculation).
machine translation, not official
**第七項** 令第七十三条第一項第七号ロに規定する財務省令で定める金額は、同号ロに規定する乗じて得た金額、同号に規定する過去勤務等通算期間及び同項第五号の規定による資産の運用による利益の状況を基礎として適正に見積もられる運用収益に相当する金額とする。
art-18-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-7
The amount specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (b) of the Order is the amount equivalent to the investment income appropriately estimated on the basis of the amount obtained by multiplication prescribed in (b) of that item, the aggregate past service period, etc. prescribed in that item, and the status of profits from the investment of assets under paragraph (1), item (v) of that Article.
machine translation, not official
**第八項** 令第七十三条第一項第七号ハに規定する財務省令で定める日は、合併等があつた日（同日後において当該合併等に係る同号に規定する合併等被共済者に係る退職金共済契約（同項第一号に規定する退職金共済契約をいう。次項第一号及び第十項において同じ。）の締結をした場合には、当該締結の日）とする。
art-18-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-8
The day specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (c) of the Order is the day of the merger, etc. (if, after that day, a retirement allowance mutual aid contract (meaning a retirement allowance mutual aid contract prescribed in Article 73, paragraph (1), item (i) of the Order; the same applies in item (i) of the following paragraph and paragraph (10)) has been concluded for a covered person resulting from the merger, etc. prescribed in Article 73, paragraph (1), item (vii) of the Order pertaining to that merger, etc., the day of that conclusion).
machine translation, not official
**第九項** 令第七十三条第一項第七号ハ（３）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-18-4/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9
The matters specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (c)(3) of the Order are the following matters:
machine translation, not official
**一** 令第七十三条第一項第七号ハ（３）の他の特定退職金共済団体（次項において「他の特定退職金共済団体」という。）は、同号ハ（３）の申出をする加入事業主であつた者に係る同号ハ（３）に規定する資産総額に相当する額（以下この項及び次項において「加入事業主に係る資産総額相当額」という。）を、当該加入事業主に係る資産総額相当額並びに当該加入事業主であつた者及び当該加入事業主であつた者に係る被共済者について行つた退職金共済契約に係る退職金共済事業に関する記録とともに、一括して、遅滞なく、当該加入事業主であつた者がその加入事業主となつた同項第七号ハ（３）の特定退職金共済団体（次号及び次項において「受入特定退職金共済団体」という。）に、引き渡すこと。
art-18-4/par-9/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9/item-1
the other specified retirement allowance mutual aid organization referred to in Article 73, paragraph (1), item (vii), (c)(3) of the Order (referred to as the "other specified retirement allowance mutual aid organization" in the following paragraph) is to hand over the amount equivalent to the total assets prescribed in (c)(3) of that item pertaining to the person who was a participating employer and who makes the request under (c)(3) of that item (hereinafter referred to as the "amount equivalent to the participating employer's total assets" in this paragraph and the following paragraph), in a lump sum without delay, together with the records concerning the retirement allowance mutual aid business pertaining to the retirement allowance mutual aid contracts made with respect to that person who was a participating employer and the covered persons of that person, to the specified retirement allowance mutual aid organization referred to in (c)(3) of that item of which that person became a participating employer (referred to as the "receiving specified retirement allowance mutual aid organization" in the following item and the following paragraph); and
machine translation, not official
**二** 受入特定退職金共済団体は、加入事業主に係る資産総額相当額を、加入事業主となつた者に係る被共済者の退職給付金に充てるための資産として受け入れること。
art-18-4/par-9/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9/item-2
the receiving specified retirement allowance mutual aid organization is to accept the amount equivalent to the participating employer's total assets as assets to be applied to the retirement benefits of the covered persons of the person who became a participating employer.
machine translation, not official
**第十項** 令第七十三条第一項第七号ハ（３）の申出は、その申出をする加入事業主となつた者が、その加入事業主となつた後直ちに、次に掲げる事項を記載した申出書を、当該受入特定退職金共済団体を経由して、当該他の特定退職金共済団体に提出することにより、行わなければならない。
art-18-4/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10
The request referred to in Article 73, paragraph (1), item (vii), (c)(3) of the Order must be made by the person who became the participating employer and who makes the request submitting, immediately after becoming the participating employer, a written request stating the following matters to the other specified retirement allowance mutual aid organization via the receiving specified retirement allowance mutual aid organization:
machine translation, not official
**一** 申出をする事業主の氏名又は名称及び住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所。以下この条において同じ。）
art-18-4/par-10/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10/item-1
the name or title and domicile of the employer who makes the request (for a person that has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. of Which a Person without a Domicile in Japan Is to Give Notice); the same applies hereinafter in this Article);
machine translation, not official
**二** 加入事業主に係る資産総額相当額を当該他の特定退職金共済団体から当該受入特定退職金共済団体に引き渡すことを申し出る旨
art-18-4/par-10/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10/item-2
a statement to the effect that the person requests that the amount equivalent to the participating employer's total assets be handed over from the other specified retirement allowance mutual aid organization to the receiving specified retirement allowance mutual aid organization;
machine translation, not official
**三** 当該他の特定退職金共済団体の名称及び所在地並びに申出をする事業主が当該他の特定退職金共済団体との退職金共済契約の解除をした年月日
art-18-4/par-10/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10/item-3
the name and location of the other specified retirement allowance mutual aid organization, and the date on which the employer who makes the request terminated the retirement allowance mutual aid contract with that other specified retirement allowance mutual aid organization;
machine translation, not official
**四** 当該受入特定退職金共済団体の名称及び所在地並びに申出をする事業主が当該受入特定退職金共済団体と退職金共済契約を締結した年月日
art-18-4/par-10/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10/item-4
the name and location of the receiving specified retirement allowance mutual aid organization, and the date on which the employer who makes the request concluded a retirement allowance mutual aid contract with that receiving specified retirement allowance mutual aid organization; and
machine translation, not official
**五** その他参考となるべき事項
art-18-4/par-10/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10/item-5
any other matters for reference.
machine translation, not official
**第十一項** 令第七十三条第一項第八号ハに規定する財務省令で定める事項は、同号ハの退職給付金を支給すべき特定退職金共済団体（第十三項において「従前の特定退職金共済団体」という。）は、同号ハの申出をした者に係る当該退職給付金に相当する額を、一括して、遅滞なく、同号ハの他の特定退職金共済団体（第十三項において「他の特定退職金共済団体」という。）に引き渡すこととする。
art-18-4/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-11
The matters specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (viii), (c) of the Order are that the specified retirement allowance mutual aid organization that is to pay the retirement benefit referred to in (c) of that item (referred to as the "former specified retirement allowance mutual aid organization" in paragraph (13)) is to hand over the amount equivalent to that retirement benefit pertaining to the person who made the request under (c) of that item, in a lump sum without delay, to the other specified retirement allowance mutual aid organization referred to in (c) of that item (referred to as the "other specified retirement allowance mutual aid organization" in paragraph (13)).
machine translation, not official
**第十二項** 令第七十三条第一項第八号ハ及びホに規定する財務省令で定める期間は、三年間とする。
art-18-4/par-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-12
The period specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (viii), (c) and (e) of the Order is three years.
machine translation, not official
**第十三項** 令第七十三条第一項第八号ハの申出は、次に掲げる事項を記載した申出書に、従前の特定退職金共済団体の被共済者証その他の当該申出をする者が同号ハに規定するその退職につき退職金共済契約に基づき退職給付金の支給を受けることができる被共済者であつたことを証する書類を添付し、これを他の特定退職金共済団体を経由して従前の特定退職金共済団体に提出することにより、行わなければならない。
art-18-4/par-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13
The request referred to in Article 73, paragraph (1), item (viii), (c) of the Order must be made by attaching, to a written request stating the following matters, the certificate of covered person of the former specified retirement allowance mutual aid organization or another document proving that the person who makes the request was, upon the retirement prescribed in (c) of that item, a covered person who could receive a retirement benefit under a retirement allowance mutual aid contract, and submitting it to the former specified retirement allowance mutual aid organization via the other specified retirement allowance mutual aid organization:
machine translation, not official
**一** 当該申出をする者の氏名及び住所
art-18-4/par-13/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13/item-1
the name and domicile of the person who makes the request;
machine translation, not official
**二** 当該申出をする者に係る他の特定退職金共済団体の加入事業主の氏名又は名称及び住所
art-18-4/par-13/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13/item-2
the name or title and domicile of the participating employer of the other specified retirement allowance mutual aid organization pertaining to the person who makes the request;
machine translation, not official
**三** 他の特定退職金共済団体の名称及び所在地
art-18-4/par-13/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13/item-3
the name and location of the other specified retirement allowance mutual aid organization;
machine translation, not official
**四** 当該申出をする者を雇用していた事業主（当該申出をする者がその退職につき令第七十三条第一項第八号ハの規定に従い同号ハの退職給付金の請求をしなかつた場合のその退職に係る従前の特定退職金共済団体の加入事業主（当該加入事業主であつた者を含む。）をいう。）の氏名又は名称及び住所
art-18-4/par-13/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13/item-4
the name or title and domicile of the employer who employed the person who makes the request (meaning, where the person who makes the request did not claim the retirement benefit referred to in Article 73, paragraph (1), item (viii), (c) of the Order upon that retirement in accordance with the provisions of (c) of that item, the participating employer of the former specified retirement allowance mutual aid organization pertaining to that retirement (including a person who was that participating employer)); and
machine translation, not official
**五** 前号の退職の年月日
art-18-4/par-13/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13/item-5
the date of the retirement referred to in the preceding item.
machine translation, not official
**第十四項** 令第七十三条第一項第八号ホの申出は、次に掲げる事項を記載した申出書に、被共済者証の写しを添付し、これを同号ホに規定する他の加入事業主を経由して特定退職金共済団体に提出することにより、行わなければならない。
art-18-4/par-14 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14
The request referred to in Article 73, paragraph (1), item (viii), (e) of the Order must be made by attaching a copy of the certificate of covered person to a written request stating the following matters, and submitting it to the specified retirement allowance mutual aid organization via the other participating employer prescribed in (e) of that item:
machine translation, not official
**一** 当該申出をする者の氏名及び住所
art-18-4/par-14/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14/item-1
the name and domicile of the person who makes the request;
machine translation, not official
**二** 当該申出をする者を雇用する令第七十三条第一項第八号ホに規定する他の加入事業主の氏名又は名称及び住所
art-18-4/par-14/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14/item-2
the name or title and domicile of the other participating employer prescribed in Article 73, paragraph (1), item (viii), (e) of the Order who employs the person who makes the request;
machine translation, not official
**三** 当該申出をする者を雇用していた事業主（当該申出をする者がその退職につき令第七十三条第一項第八号ホの規定に従い同号ホに規定する引継退職給付金の請求をしなかつた場合における当該退職に係る当該特定退職金共済団体の加入事業主（当該加入事業主であつた者を含む。）をいう。）の氏名又は名称及び住所
art-18-4/par-14/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14/item-3
the name or title and domicile of the employer who employed the person who makes the request (meaning, where the person who makes the request did not claim the taken-over retirement benefit prescribed in Article 73, paragraph (1), item (viii), (e) of the Order upon that retirement in accordance with the provisions of (e) of that item, the participating employer of that specified retirement allowance mutual aid organization pertaining to that retirement (including a person who was that participating employer)); and
machine translation, not official
**四** 前号の退職の年月日
art-18-4/par-14/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14/item-4
the date of the retirement referred to in the preceding item.
machine translation, not official
### 第十八条の五（理事と特殊の関係のある者の範囲） — Scope of Persons with a Special Relationship with a Director
caption: machine translation, not official
art-18-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5
**第一項** 令第七十三条第二項第五号（特定退職金共済団体の要件）に規定する理事と財務省令で定める特殊の関係のある者は、次に掲げる者とする。
art-18-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1
The persons having a special relationship, specified by Ministry of Finance Order, with a director as prescribed in Article 73, paragraph (2), item (v) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Order are the following persons:
machine translation, not official
**一** 当該理事の配偶者
art-18-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-1
the spouse of the director;
machine translation, not official
**二** 当該理事の三親等以内の親族
art-18-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-2
a relative of the director within the third degree of kinship;
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**三** 当該理事と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
art-18-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-3
a person who has not filed a notification of marriage with the director but who is in circumstances equivalent to a de facto marital relationship with the director;
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**四** 当該理事の使用人
art-18-5/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-4
an employee of the director;
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**五** 前各号に掲げる者以外の者で当該理事から受ける金銭その他の資産によつて生計を維持しているもの
art-18-5/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-5
a person other than those set out in the preceding items who maintains their livelihood by means of monies or other assets received from the director; and
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**六** 前三号に掲げる者と生計を一にするこれらの者の配偶者又は三親等以内の親族
art-18-5/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-6
the spouse of, or a relative within the third degree of kinship of, any of the persons set out in the preceding three items, whose living expenses are paid from the same resources as those of that person.
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### 第十九条（特定退職金共済団体の承認申請書の記載事項等） — Matters to Be Stated in a Written Application for Approval of a Specified Retirement Allowance Mutual Aid Organization, and Other Matters
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art-19 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19
**第一項** 令第七十四条第一項（特定退職金共済団体の承認）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-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Order are the following matters:
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**一** 令第七十四条第一項に規定する申請書を提出する法人の名称、主たる事務所の所在地及び法人番号
art-19/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
the name, the location of the principal office and the corporate number of the corporation that submits the written application prescribed in Article 74, paragraph (1) of the Order;
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**二** 前号の法人の代表者及びその法人の行う退職金共済事業の責任者の氏名
art-19/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-2
the names of the representative of the corporation referred to in the preceding item and of the person responsible for the retirement allowance mutual aid business conducted by that corporation;
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**三** 前号の退職金共済事業を開始しようとする年月日
art-19/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-3
the date on which the corporation intends to commence the retirement allowance mutual aid business referred to in the preceding item;
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**四** 第一号の申請書を提出する時において第二号の退職金共済事業に加入することの見込まれる事業主の数及び令第七十三条第一項第二号（特定退職金共済団体の要件）に規定する被共済者となることの見込まれるその雇用する使用人の数
art-19/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-4
the number of employers expected, at the time of submitting the written application set forth in item (i), to participate in the retirement allowance mutual aid business set forth in item (ii), and the number of the employees employed by them who are expected to become insured persons as prescribed in Article 73, paragraph (1), item (ii) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order;
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**五** 第一号の法人が一般社団法人又は一般財団法人である場合には、令第七十三条第二項第五号に掲げる要件に該当することを明らかにする事項
art-19/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-5
if the corporation set forth in item (i) is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), item (v) of the Order;
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**六** 令第七十五条第一項（特定退職金共済団体の承認の取消し等）の規定により特定退職金共済団体の承認の取消しを受けた後再び第一号の申請書を提出する場合には、その取消しの通知を受けた年月日
art-19/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-6
if the written application set forth in item (i) is submitted again after the approval of a specified retirement allowance mutual aid organization was revoked pursuant to Article 75, paragraph (1) (Revocation, etc. of Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Order, the date on which notice of the revocation was received;
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**七** 令第七十五条第三項に規定する届出書を提出した後再び第一号の申請書を提出する場合には、同項に規定する年月日
art-19/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-7
if the written application set forth in item (i) is submitted again after the written notification prescribed in Article 75, paragraph (3) of the Order was submitted, the date prescribed in that paragraph;
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**八** その他参考となるべき事項
art-19/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-8
any other matters for reference.
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**第二項** 令第七十四条第六項において準用する同条第一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-19/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article are as follows:
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**一** 前項第一号及び第二号に掲げる事項
art-19/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2/item-1
the particulars set forth in items (i) and (ii) of the preceding paragraph;
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**二** 令第七十四条第一項に規定する退職金共済規程を変更したい旨及びその内容（当該内容が令第七十三条第一項第七号に掲げる要件に関するものである場合にあつては、同号イからハまでに掲げる事項についての内容）
art-19/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2/item-2
a statement to the effect that the corporation wishes to change the retirement allowance mutual aid rules prescribed in Article 74, paragraph (1) of the Order, and the content of the change (where that content relates to the requirements set forth in Article 73, paragraph (1), item (vii) of the Order, the content concerning the particulars set forth in (a) through (c) of that item);
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**三** 前号の変更をしようとする事情及びその変更をしようとする年月日
art-19/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2/item-3
the circumstances under which the change in the preceding item is to be made and the date on which it is to be made;
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**四** 令第七十四条第六項において準用する同条第一項に規定する申請書を提出する法人が一般社団法人又は一般財団法人である場合には、令第七十三条第二項第四号及び第五号に掲げる要件に該当することを明らかにする事項
art-19/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2/item-4
if the corporation submitting the written application prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), items (iv) and (v) of the Order;
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**五** その他参考となるべき事項
art-19/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2/item-5
any other matters for reference.
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**第三項** 特定退職金共済団体は、第一項第一号及び第二号に掲げる事項を変更するときは、遅滞なくその旨をその主たる事務所の所在地の所轄税務署長に届け出なければならない。
art-19/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-3
A specified retirement allowance mutual aid organization must, when changing the particulars set forth in paragraph (1), items (i) and (ii), notify the district director with jurisdiction over the location of its principal office to that effect without delay.
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### 第十九条の二（資産の譲渡とみなされる地役権の設定の範囲等） — Scope, etc. of the Establishment of Easements Deemed to Be Transfers of Assets
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art-19-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-2
**第一項** 令第七十九条第一項（資産の譲渡とみなされる行為）に規定する財務省令で定める導流堤に類するものは、砂防法（明治三十年法律第二十九号）第一条（定義）に規定する砂防設備である遊砂地（流出した土砂、土石又は泥流（以下この項において「土砂等」という。）が下流域に流出することを防止するために設置される施設で、当該土砂等を捕捉し、かつ、当該施設の区域内において人為的に当該土砂等を氾濫させるものをいう。）とする。
art-19-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-2/par-1
The facility similar to a guide levee that is specified by Ministry of Finance Order as prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the Order is a sediment retention basin (meaning a facility installed to prevent runoff soil, rocks or mud flow (hereinafter referred to as "sediment, etc." in this paragraph) from flowing out into the downstream area, which captures that sediment, etc. and artificially causes that sediment, etc. to spread within the area of the facility) that is erosion control equipment prescribed in Article 1 (Definitions) of the Erosion Control Act (Act No. 29 of 1897).
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**第二項** 令第七十九条第一項第一号に規定する財務省令で定める遊水地に類するものは、ダムによつて貯留される流水に係る河川法（昭和三十九年法律第百六十七号）第十六条第一項（河川整備基本方針）に規定する計画高水流量を低減するために設置される施設で、同法第六条第一項第三号（河川区域）に規定する遊水地に相当するもの（同法第七十九条第一項（国土交通大臣の認可等）の規定による国土交通大臣の認可を受けて設置されるものに限る。）とする。
art-19-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-2/par-2
The facility similar to a retarding basin that is specified by Ministry of Finance Order as prescribed in Article 79, paragraph (1), item (i) of the Order is a facility installed to reduce the planned high-water discharge prescribed in Article 16, paragraph (1) (Basic River Improvement Policy) of the River Act (Act No. 167 of 1964) with respect to flowing water impounded by a dam, which is equivalent to a retarding basin prescribed in Article 6, paragraph (1), item (iii) (River Area) of that Act (limited to one installed with the approval of the Minister of Land, Infrastructure, Transport and Tourism under Article 79, paragraph (1) (Approval, etc. of the Minister of Land, Infrastructure, Transport and Tourism) of that Act).
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**第三項** 令第七十九条第一項第三号に規定する財務省令で定める施設又は工作物は、同号の事業計画書に係る大深度地下の公共的使用に関する特別措置法施行規則（平成十二年総理府令第百五十七号）第八条第一号イ（使用認可申請書の添付書類の様式等）に掲げる事業計画の概要に記載された同号ロの施設又は工作物とする。
art-19-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-2/par-3
The facility or structure specified by Ministry of Finance Order as prescribed in Article 79, paragraph (1), item (iii) of the Order is the facility or structure set forth in Article 8, item (i), (b) of the Regulation for Enforcement of the Act on Special Measures concerning Public Use of Deep Underground (Order of the Prime Minister's Office No. 157 of 2000), as stated in the outline of the business plan set forth in item (i), (a) of that Article (Form, etc. of Documents to Be Attached to Application Forms for Approval of Use) of that Regulation, with respect to the business plan document referred to in that item of the Order.
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### 第十九条の三（確定給付企業年金の額から控除する金額の計算における加入者が負担した金額から除かれる資産の範囲） — Scope of Assets Excluded from Amounts Borne by Participants in the Calculation of the Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension
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art-19-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3
**第一項** 令第八十二条の三第一項第二号ト（確定給付企業年金の額から控除する金額）に規定する財務省令で定める資産は、次に掲げる資産とする。
art-19-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1
The assets specified by Ministry of Finance Order as prescribed in Article 82-3, paragraph (1), item (ii), (g) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension) of the Order are the following assets:
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**一** 公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号。次号において「平成二十五年厚生年金等改正法」という。）第一条（厚生年金保険法の一部改正）の規定による改正前の厚生年金保険法（以下この号及び第三号において「旧厚生年金保険法」という。）第百六十五条の二第二項（連合会から確定給付企業年金への年金給付等積立金の移換）の規定により平成二十六年四月一日前に旧厚生年金保険法第百四十九条第一項（連合会）に規定する連合会から移換された旧厚生年金保険法第百六十五条第五項（連合会から基金への権利義務の移転及び年金給付等積立金の移換）に規定する年金給付等積立金
art-19-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-1
the pension benefit, etc. reserve prescribed in Article 165, paragraph (5) (Transfer of Rights and Obligations and Pension Benefit, etc. Reserves from Federations to Funds) of the Employees' Pension Insurance Act prior to the amendment by Article 1 (Partial Amendment of the Employees' Pension Insurance Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013; referred to as the "2013 Employees' Pension, etc. Amendment Act" in the following item) (hereinafter referred to as the "former Employees' Pension Insurance Act" in this item and item (iii)) that was transferred, before April 1, 2014, from the federation prescribed in Article 149, paragraph (1) (Federations) of the former Employees' Pension Insurance Act pursuant to Article 165-2, paragraph (2) (Transfer of Pension Benefit, etc. Reserves from Federations to Defined-Benefit Corporate Pensions) of the former Employees' Pension Insurance Act;
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**二** 平成二十五年厚生年金等改正法第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法（以下この条において「旧確定給付企業年金法」という。）第百十条の二第三項（厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転）の規定により平成二十六年四月一日前に平成二十五年厚生年金等改正法附則第三条第十号（定義）に規定する旧厚生年金基金（次号及び第四号において「旧厚生年金基金」という。）から権利義務が承継された旧確定給付企業年金法第百十条の二第四項に規定する積立金
art-19-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-2
the reserve prescribed in Article 110-2, paragraph (4) of the Defined-Benefit Corporate Pension Act prior to the amendment by Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act (hereinafter referred to as the "former Defined-Benefit Corporate Pension Act" in this Article), the rights and obligations of which were succeeded to, before April 1, 2014, from the former employees' pension fund prescribed in Article 3, item (x) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as the "former employees' pension fund" in the following item and item (iv)) pursuant to Article 110-2, paragraph (3) (Transfer to Defined-Benefit Corporate Pensions of Rights and Obligations Concerning the Payment of Benefits Related to Business Offices Establishing Employees' Pension Funds) of the former Defined-Benefit Corporate Pension Act;
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**三** 旧確定給付企業年金法第百十一条第二項（厚生年金基金から規約型企業年金への移行）又は第百十二条第四項（厚生年金基金から基金への移行）の規定により平成二十六年四月一日前に旧厚生年金基金から権利義務が承継された旧厚生年金保険法第百三十条の二第二項（年金たる給付及び一時金たる給付に要する費用に関する契約）に規定する年金給付等積立金
art-19-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-3
the pension benefit, etc. reserve prescribed in Article 130-2, paragraph (2) (Contracts Concerning Costs Required for Benefits in the Form of Pensions and Benefits in the Form of Lump Sums) of the former Employees' Pension Insurance Act, the rights and obligations of which were succeeded to, before April 1, 2014, from the former employees' pension fund pursuant to Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) or Article 112, paragraph (4) (Transition from Employees' Pension Fund to Fund) of the former Defined-Benefit Corporate Pension Act;
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**四** 旧確定給付企業年金法第百十五条の三第二項（厚生年金基金から確定給付企業年金への脱退一時金相当額の移換）の規定により平成二十六年四月一日前に旧厚生年金基金から移換された同条第一項に規定する脱退一時金相当額
art-19-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-4
the amount equivalent to lump-sum withdrawal payment prescribed in Article 115-3, paragraph (1) of the former Defined-Benefit Corporate Pension Act that was transferred from the former employees' pension fund, before April 1, 2014, pursuant to paragraph (2) (Transfer of Amount Equivalent to Lump-Sum Withdrawal Payment from Employees' Pension Fund to Defined-Benefit Corporate Pension) of that Article.
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## 第一節の二 所得金額の計算の通則 — Section 1-2 General Rules for Calculation of the Amount of Income
heading: machine translation, not official
pt-2/ch-1/sec-1-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#pt-2/ch-1/sec-1-2
### 第十九条の四
art-19-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4
**第一項** 令第八十四条第一項（譲渡制限付株式の価額等）に規定する財務省令で定める譲渡制限付株式は、次に掲げるものとする。
art-19-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4/par-1
The restricted shares specified by Ministry of Finance Order as prescribed in Article 84, paragraph (1) (Value, etc. of Restricted Shares) of the Order are as follows:
machine translation, not official
**一** 合併により当該合併に係る被合併法人の特定譲渡制限付株式（令第八十四条第一項に規定する特定譲渡制限付株式をいう。次号において同じ。）を有する者に対し交付される当該合併に係る合併法人の同項に規定する譲渡制限付株式（以下この項において「譲渡制限付株式」という。）又は当該合併の直前に当該合併に係る合併法人と当該合併法人以外の法人との間に当該法人による完全支配関係（法人税法第二条第十二号の七の六（定義）に規定する完全支配関係をいう。次号において同じ。）がある場合における当該法人の譲渡制限付株式
art-19-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4/par-1/item-1
restricted shares prescribed in that paragraph (hereinafter referred to as "restricted shares" in this paragraph) of the merging corporation pertaining to a merger that are delivered through the merger to a person holding specified restricted shares (meaning specified restricted shares prescribed in Article 84, paragraph (1) of the Order; the same applies in the following item) of the merged corporation pertaining to the merger, or restricted shares of that corporation in a case where, immediately before the merger, there is, between the merging corporation pertaining to the merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning a full controlling interest prescribed in Article 2, item (xii)-7-6 (Definitions) of the Corporation Tax Act; the same applies in the following item);
machine translation, not official
**二** 分割型分割により当該分割型分割に係る分割法人の特定譲渡制限付株式を有する者に対し交付される当該分割型分割に係る分割承継法人の譲渡制限付株式又は当該分割型分割の直前に当該分割型分割に係る分割承継法人と当該分割承継法人以外の法人との間に当該法人による完全支配関係がある場合における当該法人の譲渡制限付株式
art-19-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4/par-1/item-2
restricted shares of the succeeding corporation in a company split pertaining to a split-type company split that are delivered through the split-type company split to a person holding specified restricted shares of the splitting corporation pertaining to the split-type company split, or restricted shares of a corporation in a case where, immediately before the split-type company split, there is, between the succeeding corporation in a company split pertaining to the split-type company split and a corporation other than that succeeding corporation, a full controlling interest held by that corporation.
machine translation, not official
**第二項** この条において、合併法人、被合併法人、分割型分割、分割法人又は分割承継法人とは、それぞれ令第八十三条の二第五項第一号から第五号まで（合併等により交付する株式に一に満たない端数がある場合の所得計算）に規定する合併法人、被合併法人、分割型分割、分割法人又は分割承継法人をいう。
art-19-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4/par-2
In this Article, "merging corporation", "merged corporation", "split-type company split", "splitting corporation" and "succeeding corporation in a company split" mean, respectively, the merging corporation, merged corporation, split-type company split, splitting corporation and succeeding corporation in a company split prescribed in Article 83-2, paragraph (5), items (i) through (v) (Calculation of Income If Shares Delivered Through a Merger, etc. Include a Fraction of Less Than One) of the Order.
machine translation, not official
## 第二節 収入金額の計算 — Section 2 Calculation of Revenue
heading: machine translation, not official
pt-2/ch-1/sec-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#pt-2/ch-1/sec-2
### 第二十条（国庫補助金等の総収入金額不算入） — Exclusion of Government Subsidies and Their Equivalent in Gross Revenue
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art-20 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-20
**第一項** 法第四十二条第三項（国庫補助金等の総収入金額不算入）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-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-20/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 42, paragraph (3) (Exclusion of Government Subsidies and Their Equivalent in Gross Revenue) of the Act are as follows:
machine translation, not official
**一** 交付を受けた法第四十二条第一項に規定する国庫補助金等の額及びその交付の目的
art-20/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-20/par-1/item-1
the amount of the government subsidies and their equivalent prescribed in Article 42, paragraph (1) of the Act that have been granted, and the purpose of the grant;
machine translation, not official
**二** 法第四十二条第一項の規定の適用を受けた固定資産に関する明細
art-20/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-20/par-1/item-2
details of the Fixed Assets to which the provisions of Article 42, paragraph (1) of the Act have been applied;
machine translation, not official
**三** 法第四十二条第二項に規定する固定資産の取得をした場合には、その取得の事由及びその資産の価額
art-20/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-20/par-1/item-3
in the case where a Fixed Asset prescribed in Article 42, paragraph (2) of the Act has been acquired, the reason for the acquisition and the value of that asset;
machine translation, not official
**四** その他参考となるべき事項
art-20/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-20/par-1/item-4
any other matters for reference.
machine translation, not official
### 第二十一条（条件付国庫補助金等の総収入金額不算入の特例の適用を受けるための記載事項） — Matters to Be Stated in Order to Receive Application of the Special Provision on Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue
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art-21 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21
**第一項** 法第四十三条第四項（条件付国庫補助金等の総収入金額不算入）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-21/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 43, paragraph (4) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act are the following matters.
machine translation, not official
**一** 交付を受けた法第四十三条第一項に規定する国庫補助金等の額、その交付の目的及びその交付の条件
art-21/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21/par-1/item-1
the amount of the government subsidies and their equivalent prescribed in Article 43, paragraph (1) of the Act that have been granted, the purpose of the grant, and the conditions of the grant;
machine translation, not official
**二** 前号の国庫補助金等をもつて取得又は改良をしようとする法第四十三条第一項に規定する固定資産の取得予定年月日又は改良予定年月日並びにその取得に要する金額の見込額及びその内訳
art-21/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21/par-1/item-2
the scheduled date of acquisition or scheduled date of improvement of a Fixed Asset prescribed in Article 43, paragraph (1) of the Act that is to be acquired or improved using the government subsidies and their equivalent referred to in the preceding item, and the estimated amount required for the acquisition and its breakdown;
machine translation, not official
**三** その他参考となるべき事項
art-21/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21/par-1/item-3
any other matters for reference.
machine translation, not official
### 第二十一条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入の特例の適用を受けるための記載事項） — Matters to Be Stated in Order to Receive Application of the Special Provision on Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar
caption: machine translation, not official
art-21-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21-2
**第一項** 法第四十四条の二第三項（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入）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-21-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21-2/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 44-2, paragraph (3) (Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar) of the Act are the following matters.
machine translation, not official
**一** 法第四十四条の二第一項の債務の免除を受けた年月日
art-21-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21-2/par-1/item-1
the date on which the debt forgiveness referred to in Article 44-2, paragraph (1) of the Act was received;
machine translation, not official
**二** 法第四十四条の二第一項の債務の免除により受ける経済的な利益の価額
art-21-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21-2/par-1/item-2
the value of the economic benefit received through the forgiveness of the debt referred to in Article 44-2, paragraph (1) of the Act;
machine translation, not official
**三** 資力を喪失して債務を弁済することが著しく困難である事情の詳細
art-21-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21-2/par-1/item-3
details of the circumstances in which it is extremely difficult to repay the debt owing to loss of financial resources;
machine translation, not official
**四** その他参考となるべき事項
art-21-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21-2/par-1/item-4
any other matters for reference.
machine translation, not official
## 第三節 必要経費等の計算 — Section 3 Calculation of Necessary Expenses, etc.
heading: machine translation, not official
pt-2/ch-1/sec-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#pt-2/ch-1/sec-3
## 第一款 家事関連費等の必要経費不算入等 — Subsection 1 Exclusion of Household-Related Expenses, etc. from Necessary Expenses, etc.
heading: machine translation, not official
pt-2/ch-1/sec-3/subsec-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#pt-2/ch-1/sec-3/subsec-1
### 第二十一条の三
art-21-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-21-3
**第一項** 法第四十五条第三項第一号ロ（家事関連費等の必要経費不算入等）に規定する財務省令で定める場所は、同号ロの居住者の住所地若しくは居所地又はその営む事業に係る事務所若しくは事業所、雑所得を生ずべき業務を行う場所その他これらに準ずるものの所在地とする。
art-21-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-21-3/par-1
The places specified by Ministry of Finance Order as prescribed in Article 45, paragraph (3), item (i), (b) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are the location of the place of domicile or place of residence of the Resident referred to in (b) of that item, or of the office or place of business relating to the business that the Resident carries on, the place where business that generates miscellaneous income is conducted, or any other place equivalent thereto.
machine translation, not official
## 第一款の二 棚卸資産の評価 — Subsection 1-2 Valuation of Inventory
heading: machine translation, not official
pt-2/ch-1/sec-3/subsec-1-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#pt-2/ch-1/sec-3/subsec-1-2
### 第二十二条（特別な評価の方法の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation
caption: machine translation, not official
art-22 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-22
**第一項** 令第九十九条の二第二項（棚卸資産の特別な評価の方法）に規定する財務省令で定める事項は、同項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所。以下この款及び第二款において同じ。）その他参考となるべき事項とする。
art-22/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-22/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 99-2, paragraph (2) (Special Methods of Valuing Inventory) of the Order are the name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this Subsection and Subsection 2) of the person who submits the written application prescribed in that paragraph, and any other matters for reference.
machine translation, not official
### 第二十三条（棚卸資産の評価の方法の変更申請書の記載事項） — Matters to Be Stated in a Written Application for Change of the Method of Valuing Inventory
caption: machine translation, not official
art-23 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23
**第一項** 令第百一条第二項（棚卸資産の評価の方法の変更手続）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-23/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 101, paragraph (2) (Procedures for Changing the Method of Valuing Inventory) of the Order are the following matters.
machine translation, not official
**一** 令第百一条第二項に規定する申請書を提出する者の氏名及び住所
art-23/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 101, paragraph (2) of the Order;
machine translation, not official
**二** その評価の方法を変更しようとする事業の種類並びに商品又は製品（副産物及び作業くずを除く。）、半製品、仕掛品（半成工事を含む。）、主要原材料及び補助原材料その他の棚卸資産の区分
art-23/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23/par-1/item-2
the type of business for which the method of valuation is to be changed, and the classification of Inventory such as goods or products (excluding by-products and scrap), semi-finished goods, work in process (including partially completed construction), principal raw materials, auxiliary raw materials and other Inventory;
machine translation, not official
**三** 現によつている評価の方法及びその評価の方法を採用した年月日
art-23/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23/par-1/item-3
the method of valuation currently in use and the date on which that method of valuation was adopted;
machine translation, not official
**四** 採用しようとする新たな評価の方法
art-23/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23/par-1/item-4
the new method of valuation to be adopted;
machine translation, not official
**五** その他参考となるべき事項
art-23/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23/par-1/item-5
any other matters for reference.
machine translation, not official
## 第一款の三 有価証券の評価 — Subsection 1-3 Valuation of Securities
heading: machine translation, not official
pt-2/ch-1/sec-3/subsec-1-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#pt-2/ch-1/sec-3/subsec-1-3
### 第二十三条の二（合併により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Merger
caption: machine translation, not official
art-23-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-2
**第一項** 令第百十二条第一項（合併により取得した株式等の取得価額）に規定する財務省令で定める関係は、合併の直前に当該合併に係る法人税法第二条第十二号（定義）に規定する合併法人と当該合併法人以外の法人との間に当該法人による完全支配関係（同条第十二号の七の六に規定する完全支配関係をいう。以下この条及び次条において同じ。）がある場合の当該完全支配関係とする。
art-23-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-2/par-1
The relationship specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Order is, in the case where, immediately before a merger, there is, between the merging corporation prescribed in Article 2, item (xii) (Definitions) of the Corporation Tax Act pertaining to that merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning the full controlling interest prescribed in item (xii)-7-6 of that Article; the same applies hereinafter in this Article and the following Article), that full controlling interest.
machine translation, not official
### 第二十三条の三（分割型分割により取得した株式等の取得価額） — Acquisition Price of Shares, etc. Acquired Through a Split-Type Company Split
caption: machine translation, not official
art-23-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-3
**第一項** 令第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する財務省令で定める関係は、法人税法第二条第十二号の九（定義）に規定する分割型分割の直前に当該分割型分割に係る同条第十二号の三に規定する分割承継法人と当該分割承継法人以外の法人との間に当該法人による完全支配関係がある場合の当該完全支配関係とする。
art-23-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-3/par-1
The relationship specified by Ministry of Finance Order as prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Split-Type Company Split) of the Order is, in the case where, immediately before a split-type company split prescribed in Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act, there is, between the succeeding corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split-type company split and a corporation other than that succeeding corporation, a full controlling interest held by that corporation, that full controlling interest.
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### 第二十三条の四（発行日取引の範囲） — Scope of When-Issued Transactions
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art-23-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-4
**第一項** 令第百十九条（信用取引等による株式又は公社債の取得価額）に規定する有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引は、金融商品取引法第百六十一条の二に規定する取引及びその保証金に関する内閣府令（昭和二十八年大蔵省令第七十五号）第一条第二項（定義）に規定する発行日取引とする。
art-23-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-4/par-1
A transaction in which Securities prescribed in Article 119 (Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.) of the Order are bought and sold before those Securities are issued, and which is specified by Ministry of Finance Order, is a when-issued transaction prescribed in Article 1, paragraph (2) (Definitions) of the Cabinet Office Order on Transactions Prescribed in Article 161-2 of the Financial Instruments and Exchange Act and Their Margin (Ministry of Finance Order No. 75 of 1953).
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## 第二款 減価償却資産の償却 — Subsection 2 Depreciation of Depreciable Assets
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pt-2/ch-1/sec-3/subsec-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#pt-2/ch-1/sec-3/subsec-2
### 第二十四条（特別な償却方法の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method
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art-24 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24
**第一項** 令第百二十条の三第二項（減価償却資産の特別な償却の方法）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-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 120-3, paragraph (2) (Special Methods of Depreciation of Depreciable Assets) of the Order are the following matters.
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**一** 令第百二十条の三第二項に規定する申請書を提出する者の氏名及び住所
art-24/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 120-3, paragraph (2) of the Order;
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**二** その採用しようとする償却の方法が令第百三十二条第一項各号（年の中途で業務の用に供した減価償却資産等の償却費の特例）のイ又はロに掲げる償却の方法のいずれに類するかの別
art-24/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24/par-1/item-2
which of the depreciation methods listed in (a) or (b) of each item of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of the Year) of the Order the depreciation method that is intended to be adopted is similar to;
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**三** その他参考となるべき事項
art-24/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24/par-1/item-3
any other matters for reference.
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### 第二十四条の二（取替資産の範囲） — Scope of Replacement Assets
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art-24-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2
**第一項** 令第百二十一条第三項（取替資産の意義）に規定する財務省令で定める取替資産は、次に掲げる資産とする。
art-24-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2/par-1
The replacement assets specified by Ministry of Finance Order as prescribed in Article 121, paragraph (3) (Meaning of Replacement Assets) of the Order are the following assets.
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**一** 鉄道設備又は軌道設備に属する構築物のうち、軌条及びその附属品、まくら木、分岐器、ボンド、信号機、通信線、信号線、電灯電力線、送配電線、き電線、電車線、第三軌条並びに電線支持物（鉄柱、鉄塔、コンクリート柱及びコンクリート塔を除く。）
art-24-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2/par-1/item-1
among structures belonging to railway facilities or tramway facilities: rails and their accessories, sleepers, switches, bonds, signals, communication lines, signal lines, electric lighting and power lines, power transmission and distribution lines, feeder lines, trolley lines, third rails, and wire supports (excluding steel poles, steel towers, concrete poles and concrete towers);
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**二** 送電設備に属する構築物のうち、木柱、がい子、送電線、地線及び添架電話線
art-24-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2/par-1/item-2
among structures belonging to power transmission facilities: wooden poles, insulators, power transmission lines, ground wires and attached telephone lines;
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**三** 配電設備に属する構築物のうち、木柱、配電線、引込線及び添架電話線
art-24-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2/par-1/item-3
among structures belonging to power distribution facilities: wooden poles, power distribution lines, service lines and attached telephone lines;
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**四** 電気事業用配電設備に属する機械及び装置のうち、計器、柱上変圧器、保安開閉装置、電力用蓄電器及び屋内配線
art-24-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2/par-1/item-4
among machinery and equipment belonging to power distribution facilities for the electric utility business: meters, pole transformers, protective switching devices, power capacitors and indoor wiring;
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**五** ガス又はコークスの製造設備及びガスの供給設備に属する機械及び装置のうち、鋳鉄ガス導管（口径二十・三二センチメートル以下のものに限る。）、鋼鉄ガス導管及び需要者用ガス計量器
art-24-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-24-2/par-1/item-5
among machinery and equipment belonging to facilities for the production of gas or coke and facilities for the supply of gas: cast iron gas conduits (limited to those with a diameter of 20.32 centimeters or less), steel gas conduits and gas meters for consumers.
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### 第二十五条（取替法を採用する場合の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval for Adoption of the Replacement Method
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art-25 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25
**第一項** 令第百二十一条第四項（取替資産に係る償却の方法の特例）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-25/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 121, paragraph (4) (Special Provisions on the Method of Depreciation of Replacement Assets) of the Order are the following matters.
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**一** 令第百二十一条第四項に規定する申請書を提出する者の氏名及び住所
art-25/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 121, paragraph (4) of the Order;
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**二** 令第百二十一条第二項に規定する取替法を採用しようとする年の一月一日（年の中途において事業所得を生ずべき事業を開始した場合には、その日。第二十七条（特別な償却率の認定申請書の記載事項）において同じ。）において見込まれる令第百二十一条第一項の規定の適用を受けようとする減価償却資産の種類ごとの数量並びにその取得価額の合計額及び償却後の価額の合計額
art-25/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25/par-1/item-2
the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 121, paragraph (1) of the Order applied, expected on January 1 of the year in which the person intends to adopt the replacement method prescribed in Article 121, paragraph (2) of the Order (or, if the person has started a business that generates business income in the middle of the year, on the date of the start; the same applies in Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate));
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**三** その他参考となるべき事項
art-25/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25/par-1/item-3
any other matters for reference.
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### 第二十五条の二（旧リース期間定額法を採用する場合の届出書の記載事項） — Matters to Be Stated in a Written Notification for Adoption of the Old Lease-Period Straight-Line Method
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art-25-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25-2
**第一項** 令第百二十一条の二第二項（リース賃貸資産の償却の方法の特例）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-25-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25-2/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 121-2, paragraph (2) (Special Provisions on the Method of Depreciation of Lease-Rented Assets) of the Order are the following matters.
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**一** 令第百二十一条の二第二項に規定する届出書を提出をする者の氏名及び住所
art-25-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25-2/par-1/item-1
the name and domicile of the person who submits the written notification prescribed in Article 121-2, paragraph (2) of the Order;
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**二** 令第百二十一条の二第一項に規定する旧リース期間定額法を採用しようとする資産の種類（同条第二項に規定する資産の種類をいう。）ごとの同条第三項に規定する改定取得価額の合計額
art-25-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25-2/par-1/item-2
the total amount of the revised acquisition price prescribed in Article 121-2, paragraph (3) of the Order, for each type of asset (meaning the type of asset prescribed in Article 121-2, paragraph (2) of the Order) for which the person intends to adopt the old lease-period straight-line method prescribed in Article 121-2, paragraph (1) of the Order;
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**三** その他参考となるべき事項
art-25-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-25-2/par-1/item-3
any other matters for reference.
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### 第二十六条（特別な償却率によることができる減価償却資産の範囲） — Scope of Depreciable Assets to Which a Special Depreciation Rate May Apply
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art-26 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26
**第一項** 令第百二十二条第一項（特別な償却率による償却の方法）に規定する財務省令で定めるものは、次に掲げる減価償却資産とする。
art-26/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1
The things specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1) (Method of Depreciation Using a Special Depreciation Rate) of the Order are the following Depreciable Assets.
machine translation, not official
**一** なつ染用銅ロール
art-26/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-1
copper rolls for textile printing;
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**二** 映画用フィルム（二以上の常設館において順次上映されるものに限る。）
art-26/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-2
motion picture films (limited to those shown in sequence at two or more permanent theaters);
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**三** 非鉄金属圧延用ロール（電線圧延用ロールを除く。）
art-26/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-3
rolls for rolling nonferrous metals (excluding rolls for rolling electric wire);
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**四** 短期間にその型等が変更される製品でその生産期間があらかじめ生産計画に基づき定められているものの生産のために使用する金型その他の工具で、当該製品以外の製品の生産のために使用することが著しく困難であるもの
art-26/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-4
dies and other tools used for the production of products whose models, etc. are changed in a short period and whose production period is fixed in advance on the basis of a production plan, which are extremely difficult to use for the production of products other than those products;
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**五** 漁網、活字に常用されている金属及び前各号に掲げる資産に類するもの
art-26/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-5
fishing nets, metals commonly used for printing type, and things similar to the assets listed in the preceding items.
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### 第二十七条（特別な償却率の認定申請書の記載事項） — Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate
caption: machine translation, not official
art-27 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27
**第一項** 令第百二十二条第二項（特別な償却率による償却の方法）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-27/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (2) (Method of Depreciation Using a Special Depreciation Rate) of the Order are the following matters.
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**一** 令第百二十二条第二項に規定する申請書を提出する者の氏名及び住所
art-27/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 122, paragraph (2) of the Order;
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**二** 前号の申請書を提出する日の属する年の一月一日における令第百二十二条第一項の規定の適用を受けようとする減価償却資産の種類ごとの数量並びにその取得価額の合計額及び償却後の価額の合計額
art-27/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27/par-1/item-2
the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 122, paragraph (1) of the Order applied, as of January 1 of the year that includes the date on which the written application referred to in the preceding item is submitted;
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**三** 令第百二十二条第一項の認定を受けようとする償却率
art-27/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27/par-1/item-3
the depreciation rate for which the person intends to obtain the certification referred to in Article 122, paragraph (1) of the Order;
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**四** その他参考となるべき事項
art-27/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27/par-1/item-4
any other matters for reference.
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### 第二十八条（償却の方法の選定の単位） — Unit for Selection of the Method of Depreciation
caption: machine translation, not official
art-28 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28
**第一項** 令第百二十三条第一項（減価償却資産の償却の方法の選定）に規定する財務省令で定める区分は、次の各号に掲げる減価償却資産の区分に応じ当該各号に定める種類の区分とする。
art-28/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1
The categories specified by Ministry of Finance Order as prescribed in Article 123, paragraph (1) (Selection of the Method of Depreciation of Depreciable Assets) of the Order are the categories of types specified in each of the following items according to the category of Depreciable Asset listed in those items.
machine translation, not official
**一** 機械及び装置以外の減価償却資産のうち減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号。以下この条から第三十三条まで（種類等を同じくする減価償却資産の償却費）において「耐用年数省令」という。）別表第一（機械及び装置以外の有形減価償却資産の耐用年数表）の適用を受けるもの 同表に規定する種類
art-28/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-1
among Depreciable Assets other than machinery and equipment, those to which Appended Table I (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965; hereinafter referred to as the "Useful Life Order" in this Article through Article 33 (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)) applies: the types prescribed in that table;
machine translation, not official
**二** 機械及び装置のうち耐用年数省令別表第二（機械及び装置の耐用年数表）の適用を受けるもの 同表に規定する設備の種類
art-28/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-2
among machinery and equipment, those to which Appended Table II (Table of Useful Lives of Machinery and Equipment) of the Useful Life Order applies: the types of equipment prescribed in that table;
machine translation, not official
**三** 耐用年数省令第二条第一号（特殊の減価償却資産の耐用年数）に規定する汚水処理又はばい煙処理の用に供されている減価償却資産のうち耐用年数省令別表第五（公害防止用減価償却資産の耐用年数表）の適用を受けるもの 同表に規定する種類
art-28/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-3
among Depreciable Assets used for wastewater treatment or smoke and soot treatment prescribed in Article 2, item (i) (Useful Lives of Special Depreciable Assets) of the Useful Life Order, those to which Appended Table V (Table of Useful Lives of Depreciable Assets for Pollution Prevention) of the Useful Life Order applies: the types prescribed in that table;
machine translation, not official
**四** 耐用年数省令第二条第二号に規定する開発研究の用に供されている減価償却資産のうち耐用年数省令別表第六（開発研究用減価償却資産の耐用年数表）の適用を受けるもの 同表に規定する種類
art-28/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-4
among Depreciable Assets used for development research prescribed in Article 2, item (ii) of the Useful Life Order, those to which Appended Table VI (Table of Useful Lives of Depreciable Assets for Development Research) of the Useful Life Order applies: the types prescribed in that table;
machine translation, not official
**五** 坑道、令第六条第八号イ（減価償却資産の範囲）に掲げる鉱業権（次号に掲げるものを除く。）及び貯留権 当該坑道、鉱業権及び貯留権に係る耐用年数省令別表第二に規定する設備の種類
art-28/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-5
mine shafts, mining rights listed in Article 6, item (viii), (a) (Scope of Depreciable Assets) of the Order (excluding those listed in the following item), and storage rights: the types of equipment prescribed in Appended Table II of the Useful Life Order that relate to those mine shafts, mining rights and storage rights;
machine translation, not official
**六** 試掘権 当該試掘権に係る耐用年数省令別表第二に規定する設備の種類
art-28/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-6
test-drilling rights: the type of equipment prescribed in Appended Table II of the Useful Life Order that relates to those test-drilling rights.
machine translation, not official
### 第二十九条（減価償却資産の償却の方法の変更申請書の記載事項） — Matters to Be Stated in a Written Application for Change of the Method of Depreciation of Depreciable Assets
caption: machine translation, not official
art-29 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29
**第一項** 令第百二十四条第二項（減価償却資産の償却の方法の変更手続）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-29/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 124, paragraph (2) (Procedures for Changing the Method of Depreciation of Depreciable Assets) of the Order are the following matters.
machine translation, not official
**一** 令第百二十四条第二項に規定する申請書を提出する者の氏名及び住所
art-29/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 124, paragraph (2) of the Order;
machine translation, not official
**二** その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する居住者で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合にあつては、事業所又は船舶ごとのこれらの区分）
art-29/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29/par-1/item-2
the classification of the type and structure or use, detail, or type of equipment of the Depreciable Asset whose method of depreciation is to be changed (in the case where a Resident who has two or more places of business or ships and has not selected a method of depreciation for each place of business or ship intends to select a method of depreciation for each place of business or ship, those classifications for each place of business or ship);
machine translation, not official
**三** 現によつている償却の方法及びその償却の方法を採用した年月日
art-29/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29/par-1/item-3
the method of depreciation currently in use and the date on which that method of depreciation was adopted;
machine translation, not official
**四** 採用しようとする新たな償却の方法
art-29/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29/par-1/item-4
the new method of depreciation to be adopted;
machine translation, not official
**五** その他参考となるべき事項
art-29/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-29/par-1/item-5
any other matters for reference.
machine translation, not official
### 第三十条（耐用年数の短縮が認められる事由） — Grounds on Which Shortening of Useful Life Is Approved
caption: machine translation, not official
art-30 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30
**第一項** 令第百三十条第一項第六号（耐用年数の短縮）に規定する財務省令で定める事由は、次に掲げる事由とする。
art-30/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1
The grounds specified by Ministry of Finance Order as prescribed in Article 130, paragraph (1), item (vi) (Shortening of Useful Life) of the Order are the following grounds.
machine translation, not official
**一** 減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号）による改正前の耐用年数省令（以下この条及び第三十三条第二項（種類等を同じくする減価償却資産の償却費）において「旧耐用年数省令」という。）を用いて償却費の額を計算することとした場合に、旧耐用年数省令に定める一の耐用年数を用いて償却費の額を計算すべきこととなる減価償却資産の構成が当該耐用年数を用いて償却費の額を計算すべきこととなる同一種類の他の減価償却資産の通常の構成と著しく異なること。
art-30/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-1
in the case where the amount of the depreciation allowance is to be calculated using the Useful Life Order prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008) (hereinafter referred to as the "former Useful Life Ministerial Order" in this Article and Article 33, paragraph (2) (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)), the composition of a Depreciable Asset for which the amount of the depreciation allowance is to be calculated using one useful life specified in the former Useful Life Ministerial Order differs markedly from the ordinary composition of other Depreciable Assets of the same type for which the amount of the depreciation allowance is to be calculated using that useful life;
machine translation, not official
**二** 当該資産が機械及び装置である場合において、当該資産の属する設備が旧耐用年数省令別表第二（機械及び装置の耐用年数表）に特掲された設備以外のものであること。
art-30/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-2
in the case where the asset is machinery and equipment, the equipment to which the asset belongs is other than equipment specifically listed in Appended Table II (Table of Useful Lives of Machinery and Equipment) of the former Useful Life Ministerial Order.
machine translation, not official
**三** その他令第百三十条第一項第一号から第五号まで及び前二号に掲げる事由に準ずる事由
art-30/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-3
other grounds equivalent to the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the preceding two items.
machine translation, not official
### 第三十一条（耐用年数短縮の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval of Shortened Useful Life
caption: machine translation, not official
art-31 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31
**第一項** 令第百三十条第二項（耐用年数の短縮）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-31/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (2) (Shortening of Useful Life) of the Order are the following matters.
machine translation, not official
**一** 令第百三十条第二項に規定する申請書を提出する者の氏名及び住所
art-31/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 130, paragraph (2) of the Order;
machine translation, not official
**二** 令第百三十条第一項の規定の適用を受けようとする減価償却資産に係る耐用年数省令に定める耐用年数
art-31/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-2
the useful life specified in the Useful Life Order for the Depreciable Asset to which the person intends to have Article 130, paragraph (1) of the Order applied;
machine translation, not official
**三** 承認を受けようとする償却費の額の計算の基礎となる令第百三十条第一項に規定する未経過使用可能期間の算定の基礎
art-31/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-3
the basis for calculating the remaining usable period prescribed in Article 130, paragraph (1) of the Order, which forms the basis for calculating the amount of the depreciation allowance for which approval is sought;
machine translation, not official
**四** 令第百三十条第一項第一号から第五号まで及び前条各号に掲げる事由のいずれに該当するかの別
art-31/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-4
which of the grounds listed in Article 130, paragraph (1), items (i) to (v) of the Order and in the items of the preceding Article applies;
machine translation, not official
**五** 第二号の減価償却資産の使用可能期間が同号に規定する耐用年数に比して著しく短い事由及びその事実
art-31/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-5
the grounds for, and the fact of, the usable period of the Depreciable Asset referred to in item (ii) being markedly shorter than the useful life prescribed in that item;
machine translation, not official
**六** その他参考となるべき事項
art-31/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-6
any other matters for reference.
machine translation, not official
### 第三十二条（耐用年数短縮が届出により認められる資産の更新の場合等） — Cases of Renewal, etc. of Assets for Which Shortening of Useful Life Is Approved upon Notification
caption: machine translation, not official
art-32 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32
**第一項** 令第百三十条第七項（耐用年数の短縮）に規定する財務省令で定める場合は、次に掲げる場合とする。
art-32/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-1
The cases specified by Ministry of Finance Order as prescribed in Article 130, paragraph (7) (Shortening of Useful Life) of the Order are the following cases.
machine translation, not official
**一** 令第百三十条第一項の承認に係る減価償却資産（以下この項及び次項において「短縮特例承認資産」という。）の一部の資産について、種類及び品質を同じくするこれに代わる新たな資産と取り替えた場合
art-32/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-1/item-1
the case where a part of the assets of the Depreciable Assets subject to approval under Article 130, paragraph (1) of the Order (hereinafter referred to as "assets approved for a shortened useful life" in this paragraph and the following paragraph) is replaced with a new asset of the same type and quality that takes its place;
machine translation, not official
**二** 短縮特例承認資産の一部の資産について、これに代わる新たな資産（当該資産の購入の代価（令第百二十六条第一項第一号イ（減価償却資産の取得価額）に規定する購入の代価をいう。）又は当該資産の建設等（同項第二号に規定する建設等をいう。）のために要した原材料費、労務費及び経費の額並びに当該資産を業務の用に供するために直接要した費用の額の合計額が当該短縮特例承認資産の取得価額の百分の十に相当する金額を超えるものを除く。）と取り替えた場合であつて、その取り替えた後の使用可能期間の年数と当該短縮特例承認資産の令第百三十条第一項の承認に係る使用可能期間の年数とに差異が生じない場合
art-32/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-1/item-2
the case where a part of the assets approved for a shortened useful life is replaced with a new asset that takes its place (excluding one for which the total amount of the purchase price of that asset (meaning the purchase price prescribed in Article 126, paragraph (1), item (i), (a) (Acquisition Price of Depreciable Assets) of the Order) or the amount of the cost of raw materials, labor costs and expenses required for the construction, etc. of that asset (meaning the construction, etc. prescribed in item (ii) of that paragraph), and the amount of the costs directly required to put that asset into use for business, exceeds the amount equivalent to 10 percent of the acquisition price of the asset approved for a shortened useful life), and there is no difference between the number of years of the usable period after the replacement and the number of years of the usable period of that asset approved for a shortened useful life relating to the approval under Article 130, paragraph (1) of the Order.
machine translation, not official
**第二項** 令第百三十条第七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-32/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (7) of the Order are the following matters.
machine translation, not official
**一** 令第百三十条第七項に規定する届出書を提出する者の氏名及び住所
art-32/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2/item-1
the name and domicile of the person who submits the written notification prescribed in Article 130, paragraph (7) of the Order;
machine translation, not official
**二** 短縮特例承認資産の令第百三十条第一項の承認に係る使用可能期間の算定の基礎
art-32/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2/item-2
the basis for calculating the usable period of the asset approved for a shortened useful life relating to the approval under Article 130, paragraph (1) of the Order;
machine translation, not official
**三** 令第百三十条第七項に規定する更新資産に取り替えた後の使用可能期間の算定の基礎
art-32/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2/item-3
the basis for calculating the usable period after replacement with the renewal asset prescribed in Article 130, paragraph (7) of the Order;
machine translation, not official
**四** 前項各号に掲げる事由のいずれに該当するかの別
art-32/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2/item-4
which of the grounds listed in the items of the preceding paragraph applies;
machine translation, not official
**五** その他参考となるべき事項
art-32/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2/item-5
any other matters for reference.
machine translation, not official
**第三項** 令第百三十条第八項に規定する財務省令で定める事由は、次の各号に掲げる事由とし、同項に規定する財務省令で定める減価償却資産は、当該各号に掲げる事由の区分に応じ当該各号に定める減価償却資産とする。
art-32/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-3
The grounds specified by Ministry of Finance Order as prescribed in Article 130, paragraph (8) of the Order are the grounds set out in the following items, and the Depreciable Assets specified by Ministry of Finance Order as prescribed in that paragraph are the Depreciable Assets specified in each of those items according to the category of grounds set out in them.
machine translation, not official
**一** 第三十条第一号（耐用年数の短縮が認められる事由）に掲げる事由 当該事由による令第百三十条第一項の承認に係る減価償却資産と構成を同じくする減価償却資産
art-32/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-3/item-1
the grounds listed in Article 30, item (i) (Grounds on Which Shortening of Useful Life Is Approved): a Depreciable Asset with the same composition as the Depreciable Asset subject to approval under Article 130, paragraph (1) of the Order on those grounds;
machine translation, not official
**二** 第三十条第三号（令第百三十条第一項第一号及び第三十条第一号に係る部分に限る。）に掲げる事由 当該事由による同項の承認に係る減価償却資産と材質若しくは製作方法又は構成に準ずるものを同じくする減価償却資産
art-32/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-3/item-2
the grounds listed in Article 30, item (iii) (limited to the portion relating to Article 130, paragraph (1), item (i) of the Order and Article 30, item (i)): a Depreciable Asset that has the same material or method of manufacture, or the same matters equivalent to composition, as the Depreciable Asset subject to approval under Article 130, paragraph (1) of the Order on those grounds.
machine translation, not official
**第四項** 令第百三十条第八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-32/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-4
The matters specified by Ministry of Finance Order as prescribed in Article 130, paragraph (8) of the Order are the following matters.
machine translation, not official
**一** 令第百三十条第八項に規定する届出書を提出する者の氏名及び住所
art-32/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-4/item-1
the name and domicile of the person who submits the written notification prescribed in Article 130, paragraph (8) of the Order;
machine translation, not official
**二** 令第百三十条第八項に規定する承認に係る減価償却資産及びその取得した減価償却資産の材質若しくは製作方法若しくは構成又はこれらに準ずるもの
art-32/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-4/item-2
the material, method of manufacture or composition, or matters equivalent thereto, of the Depreciable Asset relating to the approval prescribed in Article 130, paragraph (8) of the Order and of the Depreciable Asset acquired;
machine translation, not official
**三** 令第百三十条第一項第一号及び前項各号に掲げる事由のいずれに該当するかの別
art-32/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-4/item-3
which of the grounds listed in Article 130, paragraph (1), item (i) of the Order and in the items of the preceding paragraph applies;
machine translation, not official
**四** その他参考となるべき事項
art-32/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-4/item-4
any other matters for reference.
machine translation, not official
### 第三十三条（種類等を同じくする減価償却資産の償却費） — Depreciation Allowance for Depreciable Assets of the Same Type, etc.
caption: machine translation, not official
art-33 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33
**第一項** 居住者の有する減価償却資産で耐用年数省令に規定する耐用年数（令第百三十条第一項（耐用年数の短縮）の規定により耐用年数とみなされるものを含む。以下この項において同じ。）を適用するものについての各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入される償却費の額は、当該耐用年数に応じ、耐用年数省令に規定する減価償却資産の種類の区分（その種類につき構造若しくは用途、細目又は設備の種類の区分が定められているものについては、その構造若しくは用途、細目又は設備の種類の区分とし、二以上の事業所を有する居住者で事業所ごとに償却の方法を選定している場合にあつては、事業所ごとのこれらの区分とする。）ごとに、かつ、当該耐用年数及びその居住者が採用している令第百二十条から第百二十一条まで（減価償却資産の償却の方法等）に規定する償却の方法の異なるものについては、その異なるごとに、当該償却の方法により計算した金額とするものとする。
art-33/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-1
The amount of the depreciation allowance to be included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for each year, with respect to a Depreciable Asset held by a Resident to which the useful life prescribed in the Useful Life Order (including that deemed to be the useful life under the provisions of Article 130, paragraph (1) (Shortening of Useful Life) of the Order; the same applies hereinafter in this paragraph) is applied, is to be the amount calculated by the method of depreciation, in accordance with that useful life, for each category of types of Depreciable Assets prescribed in the Useful Life Order (for those types for which a category of structure or use, detail or type of equipment is specified, that category of structure or use, detail or type of equipment, and, where a Resident who has two or more places of business has selected the method of depreciation for each place of business, those categories for each place of business), and, for those differing in that useful life and in the method of depreciation prescribed in Articles 120 through 121 (Methods of Depreciation of Depreciable Assets, etc.) of the Order that the Resident has adopted, for each such difference.
machine translation, not official
**第二項** 前項の場合において、居住者がその有する機械及び装置の種類の区分について旧耐用年数省令に定められている設備の種類の区分によつているときは、同項に規定する減価償却資産の種類の区分は、旧耐用年数省令に定められている設備の種類の区分とすることができる。
art-33/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-2
In the case referred to in the preceding paragraph, where a Resident follows, for the categories of types of the machinery and equipment that the Resident holds, the categories of types of equipment specified in the former Useful Life Ministerial Order, the categories of types of Depreciable Assets prescribed in that paragraph may be the categories of types of equipment specified in the former Useful Life Ministerial Order.
machine translation, not official
**第三項** 居住者がそのよるべき償却の方法として令第百二十条の二第一項第一号イ（２）（減価償却資産の償却の方法）に規定する定率法を採用している減価償却資産のうちに平成二十四年三月三十一日以前に取得された資産と同年四月一日以後に取得された資産とがある場合には、これらの資産は、それぞれ償却の方法が異なるものとして、第一項の規定を適用する。
art-33/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-3
If, among the Depreciable Assets for which a Resident has adopted the declining-balance method prescribed in Article 120-2, paragraph (1), item (i), (a), (2) (Depreciation Methods for Depreciable Assets) of the Order as the depreciation method to be used, there are assets acquired on or before March 31, 2012 and assets acquired on or after April 1 of that year, the provisions of paragraph (1) apply on the basis that those assets are respectively subject to different depreciation methods.
machine translation, not official
### 第三十四条（増加償却割合の計算等） — Calculation, etc. of Additional Depreciation Ratio
caption: machine translation, not official
art-34 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34
**第一項** 令第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）に規定する財務省令で定めるところにより計算した増加償却割合は、同条に規定する平均的な使用時間を超えて使用する機械及び装置につき、千分の三十五にその年における当該機械及び装置の一日当たりの超過使用時間の数を乗じて計算した割合（当該割合に小数点以下二位未満の端数があるときは、これを切り上げる。）とする。
art-34/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-1
The additional depreciation ratio calculated as specified by Ministry of Finance Order as prescribed in Article 133 (Special Provisions on Depreciation Allowances for Machinery and Equipment Used Beyond Normal Hours of Use) of the Order is the ratio calculated, with respect to machinery and equipment used beyond the average hours of use prescribed in that Article, by multiplying 35/1,000 by the number of excess hours of use per day of that machinery and equipment in that year (if the ratio has a fraction of less than the second decimal place, that fraction is rounded up).
machine translation, not official
**第二項** 前項の機械及び装置の一日当たりの超過使用時間とは、次の各号に掲げる時間のうちその居住者の選択したいずれかの時間をいう。
art-34/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2
The excess hours of use per day of the machinery and equipment in the preceding paragraph means whichever of the hours set forth in the following items the Resident has selected.
machine translation, not official
**一** 当該機械及び装置に属する個々の機械及び装置ごとにイに掲げる時間にロに掲げる割合を乗じて計算した時間の合計時間
art-34/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2/item-1
the total of the hours calculated, for each individual machine and equipment belonging to that machinery and equipment, by multiplying the hours set forth in (a) by the ratio set forth in (b);
machine translation, not official
**イ** 当該個々の機械及び装置のその年における平均超過使用時間（当該個々の機械及び装置が当該機械及び装置の通常の経済事情における一日当たりの平均的な使用時間を超えてその年において使用された場合におけるその超えて使用された時間の合計時間を当該個々の機械及び装置のその年において通常使用されるべき日数で除して計算した時間をいう。次号において同じ。）
art-34/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2/item-1/sub-1
the average excess hours of use of that individual machine and equipment in that year (meaning the hours calculated by dividing the total hours by which that individual machine and equipment was used in that year in excess of the average hours of use per day of that machinery and equipment under normal economic circumstances by the number of days in that year on which that individual machine and equipment should normally be used; the same applies in the following item);
machine translation, not official
**ロ** 当該機械及び装置の取得価額（減価償却資産の償却費の計算の基礎となる取得価額をいい、令第百三十条第九項（耐用年数の短縮）の規定の適用がある場合には同項の規定の適用がないものとした場合に減価償却資産の償却費の計算の基礎となる取得価額となる金額とする。以下この号において同じ。）のうちに当該個々の機械及び装置の取得価額の占める割合
art-34/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2/item-1/sub-2
the ratio that the acquisition price of that individual machine and equipment bears to the acquisition price of that machinery and equipment (meaning the acquisition price that serves as the basis for calculating the depreciation allowance for a Depreciable Asset and, where Article 130, paragraph (9) (Shortening of Useful Life) of the Order applies, the amount that would be the acquisition price serving as the basis for calculating the depreciation allowance for a Depreciable Asset if that paragraph did not apply; hereinafter the same applies in this item);
machine translation, not official
**二** 当該機械及び装置に属する個々の機械及び装置のその年における平均超過使用時間の合計時間をその年十二月三十一日（その居住者が年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）における当該個々の機械及び装置の総数で除して計算した時間
art-34/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2/item-2
the hours calculated by dividing the total of the average excess hours of use in that year of the individual machines and equipment belonging to that machinery and equipment by the total number of those individual machines and equipment on December 31 of that year (or, if the Resident dies or becomes Absent From Japan in the middle of the year, at the time of the death or the Absence From Japan).
machine translation, not official
**第三項** 令第百三十三条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-34/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 133 of the Order are as follows:
machine translation, not official
**一** 令第百三十三条に規定する書類を提出する者の氏名及び住所
art-34/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-1
the name and address of the person who submits the documents prescribed in Article 133 of the Order;
machine translation, not official
**二** 令第百三十三条の規定の適用を受けようとする機械及び装置の設備の種類及び名称並びに所在する場所
art-34/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-2
the type of equipment, the name and the location of the machinery and equipment to which the person seeks to have the provisions of Article 133 of the Order applied;
machine translation, not official
**三** 第一号の者の営む事業の通常の経済事情における当該機械及び装置の一日当たりの平均的な使用時間
art-34/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-3
the average hours of use per day of that machinery and equipment under the normal economic circumstances of the business conducted by the person set forth in item (i);
machine translation, not official
**四** その年における当該機械及び装置を通常使用すべき日数
art-34/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-4
the number of days in that year on which that machinery and equipment should normally be used;
machine translation, not official
**五** その年における当該機械及び装置の第三号の平均的な使用時間を超えて使用した時間の合計時間
art-34/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-5
the total hours in that year by which that machinery and equipment was used in excess of the average hours of use referred to in item (iii);
machine translation, not official
**六** 当該機械及び装置の一日当たりの超過使用時間
art-34/par-3/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-6
the excess hours of use per day of that machinery and equipment;
machine translation, not official
**七** その年における当該機械及び装置に係る第一項の増加償却割合
art-34/par-3/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-7
the additional depreciation ratio prescribed in paragraph (1) for that machinery and equipment in that year;
machine translation, not official
**八** 当該機械及び装置を第三号の平均的な使用時間を超えて使用したことを証する書類として保存するものの名称
art-34/par-3/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-8
the name of the document retained as evidence that that machinery and equipment was used in excess of the average hours of use referred to in item (iii);
machine translation, not official
**九** その他参考となるべき事項
art-34/par-3/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-9
any other matters for reference.
machine translation, not official
### 第三十四条の二（少額の減価償却資産の主要な業務として行う貸付けの判定） — Determination of Leases Conducted as a Principal Business with Respect to Low-Value Depreciable Assets
caption: machine translation, not official
art-34-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2
**第一項** 次に掲げる貸付け（次項の規定に該当する貸付けを除く。）は、令第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入）に規定する主要な業務として行われる貸付けに該当するものとする。
art-34-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2/par-1
The following leases (excluding leases falling under the provisions of the following paragraph) fall under leases conducted as a principal business as prescribed in Article 138, paragraph (1) (Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets) of the Order:
machine translation, not official
**一** 当該居住者に対して資産の譲渡又は役務の提供を行う者の当該資産の譲渡又は役務の提供の業務の用に専ら供する資産の貸付け
art-34-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2/par-1/item-1
a lease of assets exclusively for use in the business of transferring those assets or the provision of services by a person who transfers assets or engages in the provision of services to the Resident;
machine translation, not official
**二** 継続的に当該居住者の経営資源（業務の用に供される設備（その貸付けの用に供する資産を除く。）、業務に関する当該居住者又はその従業者の有する技能又は知識（租税に関するものを除く。）その他これらに準ずるものをいう。）を活用して行い、又は行うことが見込まれる業務としての資産の貸付け
art-34-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2/par-1/item-2
a lease of assets as a business that is conducted, or is expected to be conducted, on a continuing basis by utilizing the Resident's management resources (meaning equipment used in business (excluding assets used for the lease), the skills or knowledge relating to the business held by the Resident or the Resident's workers (excluding those relating to taxation), and other things equivalent thereto);
machine translation, not official
**三** 当該居住者が行う主要な業務に付随して行う資産の貸付け
art-34-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2/par-1/item-3
a lease of assets conducted incidentally to the principal business conducted by the Resident.
machine translation, not official
**第二項** 資産の貸付け後に譲渡人（当該居住者に対して当該資産を譲渡した者をいう。）その他の者が当該資産を買い取り、又は当該資産を第三者に買い取らせることをあつせんする旨の契約が締結されている場合（当該貸付けの対価の額及び当該資産の買取りの対価の額（当該対価の額が確定していない場合には、当該対価の額として見込まれる金額）の合計額が当該居住者の当該資産の取得価額のおおむね百分の九十に相当する金額を超える場合に限る。）における当該貸付けは、令第百三十八条第一項に規定する主要な業務として行われる貸付けに該当しないものとする。
art-34-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2/par-2
A lease in a case where, after the lease of an asset, a contract has been concluded under which the transferor (meaning a person who transferred the asset to the Resident) or another person will purchase the asset or will arrange for a third party to purchase the asset (limited to a case where the total amount of the amount of consideration for the lease and the amount of consideration for the purchase of the asset (or, if that amount of consideration has not been finalized, the amount expected as that consideration) exceeds an amount equivalent to approximately 90/100 of the Resident's acquisition price of the asset) does not fall under a lease conducted as a principal business as prescribed in Article 138, paragraph (1) of the Order.
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### 第三十四条の三（一括償却資産の主要な業務として行う貸付けの判定） — Determination of Leases Conducted as a Principal Business with Respect to Lump-Sum Depreciable Assets
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art-34-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-3
**第一項** 前条の規定は、令第百三十九条第一項（一括償却資産の必要経費算入）に規定する主要な業務として行われる貸付けに該当するかどうかの判定について準用する。
art-34-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-3/par-1
The provisions of the preceding Article apply mutatis mutandis to the determination of whether a lease falls under a lease conducted as a principal business as prescribed in Article 139, paragraph (1) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) of the Order.
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## 第三款 引当金 — Subsection 3 Reserves
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pt-2/ch-1/sec-3/subsec-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#pt-2/ch-1/sec-3/subsec-3
### 第三十五条（更生計画認可の決定等に準ずる事由） — Grounds Equivalent to a Decision to Approve a Rehabilitation Plan, etc.
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art-35 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35
**第一項** 令第百四十四条第一項第一号ホ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める事由は、次に掲げるもの（同号ニに掲げる事由を除く。）とする。
art-35/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35/par-1
The grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (i), (e) (Maximum Amount of Transfer to the Allowance Account for Bad Debts on Individually Assessed Loans, etc.) of the Order are the following (excluding the grounds set forth in (d) of that item):
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**一** 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項（権利変更決議の効力）又は第二十九条（議決権者の全ての同意を得た場合における権利変更決議の効力）の規定により同法第三条第一項（指定確認調査機関の確認）に規定する権利変更決議の効力が生じたこと。
art-35/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35/par-1/item-1
the resolution to change rights prescribed in Article 3, paragraph (1) (Confirmation by a Designated Confirmation Investigation Organization) of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025) having taken effect pursuant to Article 28, paragraph (1) (Effect of a Resolution to Change Rights) or Article 29 (Effect of a Resolution to Change Rights Where the Consent of All Voting Right Holders Is Obtained) of that Act;
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**二** 法令の規定による整理手続によらない関係者の協議決定で次に掲げるもの
art-35/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35/par-1/item-2
decisions reached through consultation among persons concerned that are not made through liquidation procedures under laws and regulations, being any of the following:
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**イ** 債権者集会の協議決定で合理的な基準により債務者の負債整理を定めているもの
art-35/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35/par-1/item-2/sub-1
a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
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**ロ** 行政機関、金融機関その他第三者のあつせんによる当事者間の協議により締結された契約でその内容がイに準ずるもの
art-35/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35/par-1/item-2/sub-2
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a).
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### 第三十五条の二（更生手続開始の申立て等に準ずる事由） — Grounds Equivalent to the Filing of a Petition for Commencement of Rehabilitation Proceedings, etc.
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art-35-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2
**第一項** 令第百四十四条第一項第三号ホ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める事由は、次に掲げる事由とする。
art-35-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2/par-1
The grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (iii), (e) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following grounds.
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**一** 手形交換所（手形交換所のない地域にあつては、当該地域において手形交換業務を行う銀行団を含む。）による取引停止処分
art-35-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2/par-1/item-1
a suspension-of-transactions disposition by a bill clearing house (including, in an area without a bill clearing house, a group of banks that conducts bill clearing business in that area);
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**二** 電子記録債権法（平成十九年法律第百二号）第二条第二項（定義）に規定する電子債権記録機関（次に掲げる要件を満たすものに限る。）による取引停止処分
art-35-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2/par-1/item-2
a suspension-of-transactions disposition by an electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007) (limited to one that satisfies the following requirements).
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**イ** 金融機関（預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者をいう。以下この号において同じ。）の総数の百分の五十を超える数の金融機関に業務委託（電子記録債権法第五十八条第一項（電子債権記録業の一部の委託）の規定による同法第五十一条第一項（電子債権記録業を営む者の指定）に規定する電子債権記録業の一部の委託をいう。ロにおいて同じ。）をしていること。
art-35-2/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2/par-1/item-2/sub-1
that it has made business entrustment (meaning the entrustment of a part of the electronic monetary claim recording business prescribed in Article 51, paragraph (1) (Designation of Persons Engaged in the Electronic Monetary Claim Recording Business) of that Act, under the provisions of Article 58, paragraph (1) (Entrustment of a Part of the Electronic Monetary Claim Recording Business) of the Electronically Recorded Monetary Claims Act; the same applies in (b)) to a number of financial institutions (meaning the persons listed in the items of Article 2, paragraph (1) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971); hereinafter the same in this item) exceeding 50 percent of the total number of financial institutions;
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**ロ** 電子記録債権法第五十六条（電子債権記録機関の業務）に規定する業務規程に、業務委託を受けている金融機関はその取引停止処分を受けた者に対し資金の貸付け（当該金融機関の有する債権を保全するための貸付けを除く。）をすることができない旨の定めがあること。
art-35-2/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2/par-1/item-2/sub-2
that the business rules prescribed in Article 56 (Business of Electronic Monetary Claim Recording Institutions) of the Electronically Recorded Monetary Claims Act provide that a financial institution that has received a business entrustment may not lend funds (excluding loans for preserving claims held by that financial institution) to a person who has been subject to the suspension-of-transactions disposition.
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### 第三十六条（保存書類） — Documents to Be Retained
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art-36 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36
**第一項** 令第百四十四条第二項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める書類は、次に掲げる書類とする。
art-36/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 144, paragraph (2) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following documents.
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**一** 令第百四十四条第一項各号に掲げる事実が生じていることを証する書類
art-36/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36/par-1/item-1
documents certifying that the facts listed in the items of Article 144, paragraph (1) of the Order have occurred;
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**二** 担保権の実行、保証債務の履行その他により取立て又は弁済の見込みがあると認められる部分の金額がある場合には、その金額を明らかにする書類
art-36/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36/par-1/item-2
in the case where there is an amount of a portion for which collection or repayment is found to be expected through the exercise of a security interest, performance of a guarantee obligation or otherwise, a document that clarifies that amount.
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### 第三十六条の二（退職給与引当金に係る書面） — Documents Relating to the Reserve for Retirement Allowances
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art-36-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-2
**第一項** 令第百五十四条第二項（退職給与引当金勘定への繰入限度額）に規定する財務省令で定める書面は、令第百五十三条第三号（退職給与規程の範囲）に掲げる規程の作成又は変更について、令第百五十四条第二項に規定する使用人の全員の意見を記載した書面及び当該作成又は変更に係る規程を常時各作業場の見やすい場所に掲示し、又は備え付ける等の方法によつて周知を行つていることの事実の詳細を記載した書面とする。
art-36-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-2/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 154, paragraph (2) (Limit on Transfers to the Account for Reserve for Retirement Allowances) of the Order are, regarding the preparation or amendment of the rules listed in Article 153, item (iii) (Scope of Retirement Allowance Rules) of the Order, a document stating the opinions of all of the employees prescribed in Article 154, paragraph (2) of the Order, and a document stating the details of the fact that the rules relating to that preparation or amendment have been made known by a method such as posting them or keeping them at all times in a place easily visible at each workplace.
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### 第三十六条の三（退職給与引当金勘定の累積限度額から控除する過去勤務債務に係る掛金の額等） — Amounts of Contributions Relating to Past Service Liabilities, etc. to Be Deducted from the Cumulative Limit of the Account for Reserve for Retirement Allowances
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art-36-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-3
**第一項** 令第百五十六条第三号ロ（退職金共済契約等を締結している場合の繰入限度額の特例等）に規定する財務省令で定める金額は、確定給付企業年金法施行規則第四十六条第一項（特別掛金額）に規定する掛金の額、法人税法施行令附則第十六条第一項第七号（適格退職年金契約の要件等）に規定する過去勤務債務等の額に係る同項第二号に規定する掛金等の額及び確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産の額とする。
art-36-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-3/par-1
The amounts specified by Ministry of Finance Order as prescribed in Article 156, item (iii), (b) (Special Provisions on Limit on Transfers in the Case Where a Retirement Allowance Mutual Aid Contract, etc. Has Been Concluded, etc.) of the Order are the amount of contributions prescribed in Article 46, paragraph (1) (Special Contribution Amount) of the Regulation for Enforcement of the Defined-Benefit Corporate Pension Act, the amount of contributions, etc. prescribed in Article 16, paragraph (1), item (ii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act relating to the amount of past service liabilities, etc. prescribed in Article 16, paragraph (1), item (vii) (Requirements for Qualified Retirement Pension Contracts, etc.) of the Supplementary Provisions of that Order, and the amount of the assets listed in Article 22, paragraph (1), item (v) (Criteria for Transfer of Assets of Other Schemes) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001).
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## 第四款 専従者控除 — Subsection 4 Deduction for Relatives Working Exclusively for the Business
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pt-2/ch-1/sec-3/subsec-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#pt-2/ch-1/sec-3/subsec-4
### 第三十六条の四（青色専従者給与に関する届出書の記載事項等） — Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.
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art-36-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4
**第一項** 法第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等）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-36-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following matters.
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**一** 法第五十七条第二項に規定する書類を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-36-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1/item-1
the name and domicile (or residence, if there is no domicile in Japan) of the person who submits the documents prescribed in Article 57, paragraph (2) of the Act and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
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**二** 法第五十七条第一項に規定する青色事業専従者（以下この条において「青色事業専従者」という。）の前号の者との続柄及び年齢
art-36-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1/item-2
the relationship of the relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act (hereinafter referred to as a "relative employed only by a blue-return filer" in this Article) to the person referred to in the preceding item, and the age of that relative;
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**三** 青色事業専従者が他の業務に従事し又は就学している場合には、その事実
art-36-4/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1/item-3
where the relative employed only by a blue-return filer is engaged in other work or is attending school, that fact;
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**四** その事業に従事する他の使用人に対して支払う給与の金額並びにその支給の方法及び形態
art-36-4/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1/item-4
the amount of salary paid to other employees engaged in the business, and the method and form of payment;
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**五** 昇給の基準その他参考となるべき事項
art-36-4/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1/item-5
the criteria for pay raises and any other matters for reference.
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**第二項** 法第五十七条第二項に規定する書類に記載した青色事業専従者の給与の金額の基準を変更する場合には、遅滞なく、次に掲げる事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
art-36-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-2
Where the criteria for the amount of salary of a relative employed only by a blue-return filer stated in the documents prescribed in Article 57, paragraph (2) of the Act are to be changed, a document stating the following matters must be submitted without delay to the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**一** 当該書類を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-36-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-2/item-1
the name and domicile (or residence, if there is no domicile in Japan) of the person who submits those documents and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
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**二** その変更する内容及びその理由
art-36-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-2/item-2
the content of the change and the reasons for it;
machine translation, not official
**三** その他参考となるべき事項
art-36-4/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 法第五十七条第一項に規定する居住者がその年一月十六日以後新たに青色事業専従者を有することとなつた場合には、その者は、その有することとなつた日から二月以内に、同条第二項に規定する書類を納税地の所轄税務署長に提出するものとする。
art-36-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-3
In the case where a Resident prescribed in Article 57, paragraph (1) of the Act comes to have a new relative employed only by a blue-return filer on or after January 16 of the year, that Resident is to submit the documents prescribed in Article 57, paragraph (2) of the Act to the competent district director with jurisdiction over the place for tax payment within two months from the day on which the Resident came to have the relative.
machine translation, not official
## 第五款 給与所得者の特定支出 — Subsection 5 Specific Expenses of Salary Income Earners
heading: machine translation, not official
pt-2/ch-1/sec-3/subsec-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#pt-2/ch-1/sec-3/subsec-5
### 第三十六条の五（給与等の支払者等による証明等） — Certification, etc. by Payers of Salary or Other Wages, etc.
caption: machine translation, not official
art-36-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5
**第一項** 法第五十七条の二第二項各号（給与所得者の特定支出の控除の特例）に規定する証明（同項第四号及び第五号に規定する証明にあつては、これらの規定に規定する給与等の支払者による証明に限る。）は、同条第一項の規定の適用を受けようとする居住者の申出に基づき、同条第二項に規定する支出の次の各号に掲げる区分に応じ当該各号に定める事項（当該支出につき同項に規定する給与等の支払者により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合には、当該補塡される部分の金額を含む。）につき行われるものとする。
art-36-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1
The certification prescribed in the items of Article 57-2, paragraph (2) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act (in the case of the certification prescribed in Article 57-2, paragraph (2), items (iv) and (v) of the Act, limited to certification by the payer of salary or other wages prescribed in those provisions) is to be given, based on an application by a Resident who intends to have Article 57-2, paragraph (1) of the Act applied, with respect to the matters specified in each of the following items according to the category of expenditure prescribed in Article 57-2, paragraph (2) of the Act listed in those items (including, where there is a portion of the expenditure that is reimbursed by the payer of salary or other wages prescribed in Article 57-2, paragraph (2) of the Act and income tax is not imposed on the reimbursed portion, the amount of the reimbursed portion).
machine translation, not official
**一** 法第五十七条の二第二項第一号に掲げる支出 次に掲げる事項
art-36-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-1
Expenditure listed in Article 57-2, paragraph (2), item (i) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所（国内に住所がない場合には、居所。以下この項において同じ。）並びに勤務する場所
art-36-5/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-1/sub-1
the person's name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this paragraph) and the place where the person works;
machine translation, not official
**ロ** その者の通勤の経路及び方法並びに当該経路及び方法が運賃、時間、距離その他の事情に照らして最も経済的かつ合理的であると認められる旨
art-36-5/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-1/sub-2
the person's route and method of commuting, and the fact that the route and method are found to be the most economical and rational in light of fare, time, distance and other circumstances.
machine translation, not official
**二** 法第五十七条の二第二項第二号に掲げる支出 次に掲げる事項
art-36-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-2
Expenditure listed in Article 57-2, paragraph (2), item (ii) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所並びに勤務する場所及び当該場所を離れて職務を遂行した場所
art-36-5/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-2/sub-1
the person's name and domicile, the place where the person works, and the place where the person performed duties away from that place;
machine translation, not official
**ロ** その旅行が勤務する場所を離れて職務を遂行するために直接必要なものである旨
art-36-5/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-2/sub-2
that the trip was directly necessary for performing duties away from the place of work.
machine translation, not official
**三** 法第五十七条の二第二項第三号に掲げる支出 次に掲げる事項
art-36-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-3
Expenditure listed in Article 57-2, paragraph (2), item (iii) of the Act: the following matters
machine translation, not official
**イ** その者の氏名並びに転任の前後の勤務する場所及び住所
art-36-5/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-3/sub-1
the person's name, and the place of work and domicile before and after the transfer;
machine translation, not official
**ロ** その者の転任の事実が生じた年月日
art-36-5/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-3/sub-2
the date on which the fact of the person's transfer occurred.
machine translation, not official
**四** 法第五十七条の二第二項第四号に掲げる支出 次に掲げる事項
art-36-5/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-4
Expenditure listed in Article 57-2, paragraph (2), item (iv) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所
art-36-5/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-4/sub-1
the person's name and domicile;
machine translation, not official
**ロ** その研修がその者の職務の遂行に直接必要な技術又は知識を習得するためのものである旨
art-36-5/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-4/sub-2
that the training was for acquiring skills or knowledge directly necessary for the performance of the person's duties;
machine translation, not official
**ハ** その研修を行う者の名称並びにその研修を行う場所及び期間
art-36-5/par-1/item-4/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-4/sub-3
the name of the person providing the training, and the place and period in which the training is provided.
machine translation, not official
**五** 法第五十七条の二第二項第五号に掲げる支出 次に掲げる事項
art-36-5/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-5
Expenditure listed in Article 57-2, paragraph (2), item (v) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所
art-36-5/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-5/sub-1
the person's name and domicile;
machine translation, not official
**ロ** その人の資格の取得がその者の職務の遂行に直接必要なものである旨
art-36-5/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-5/sub-2
that the acquisition of that person's qualification is directly necessary for the performance of the person's duties.
machine translation, not official
**六** 法第五十七条の二第二項第六号に掲げる支出 次に掲げる事項
art-36-5/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-6
Expenditure listed in Article 57-2, paragraph (2), item (vi) of the Act: the following matters
machine translation, not official
**イ** 第三号イ及びロに掲げる事項
art-36-5/par-1/item-6/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-6/sub-1
the matters listed in item (iii), (a) and (b);
machine translation, not official
**ロ** その者が法第五十七条の二第二項第六号又は令第百六十七条の三第四項（給与所得者の特定支出の範囲）に規定する場合のいずれかに該当する旨
art-36-5/par-1/item-6/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-6/sub-2
that the person falls under either of the cases prescribed in Article 57-2, paragraph (2), item (vi) of the Act or Article 167-3, paragraph (4) (Scope of Specific Expenses of Salary Income Earners) of the Order;
machine translation, not official
**ハ** その者の配偶者その他の親族が居住する場所
art-36-5/par-1/item-6/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-6/sub-3
the place where the person's spouse or other relative resides.
machine translation, not official
**七** 法第五十七条の二第二項第七号イに規定する図書を購入するための支出 次に掲げる事項
art-36-5/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-7
Expenditure for the purchase of books prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所
art-36-5/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-7/sub-1
the person's name and domicile;
machine translation, not official
**ロ** その図書の購入がその者の職務の遂行に直接必要なものである旨及びその職務の内容
art-36-5/par-1/item-7/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-7/sub-2
that the purchase of the books is directly necessary for the performance of the person's duties, and the content of those duties;
machine translation, not official
**ハ** その図書の名称及び内容
art-36-5/par-1/item-7/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-7/sub-3
the title and content of the books.
machine translation, not official
**八** 法第五十七条の二第二項第七号イに規定する衣服を購入するための支出 次に掲げる事項
art-36-5/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-8
Expenditure for the purchase of clothing prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所
art-36-5/par-1/item-8/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-8/sub-1
the person's name and domicile;
machine translation, not official
**ロ** その衣服の購入がその者の職務の遂行に直接必要なものである旨及びその職務の内容
art-36-5/par-1/item-8/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-8/sub-2
that the purchase of the clothing is directly necessary for the performance of the person's duties, and the content of those duties;
machine translation, not official
**ハ** その衣服の種類
art-36-5/par-1/item-8/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-8/sub-3
the type of the clothing.
machine translation, not official
**九** 法第五十七条の二第二項第七号ロに掲げる支出 次に掲げる事項
art-36-5/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-9
Expenditure listed in Article 57-2, paragraph (2), item (vii), (b) of the Act: the following matters
machine translation, not official
**イ** その者の氏名及び住所
art-36-5/par-1/item-9/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-9/sub-1
The person's name and domicile;
machine translation, not official
**ロ** その接待、供応、贈答その他これらに類する行為（ハにおいて「接待等」という。）のための支出がその者の職務の遂行に直接必要なものである旨及びその職務の内容
art-36-5/par-1/item-9/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-9/sub-2
The fact that expenditure for entertainment, hospitality, gift-giving or other similar acts of the person (referred to as "entertainment, etc." in (c)) is directly necessary for the performance of the person's duties, and the content of those duties;
machine translation, not official
**ハ** その接待等の内容並びに当該接待等の相手方の氏名又は名称及び当該相手方との関係
art-36-5/par-1/item-9/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-9/sub-3
The content of the entertainment, etc., the name or title of the counterparty to the entertainment, etc., and the relationship with that counterparty.
machine translation, not official
**第二項** 前項（第四号及び第五号に係る部分に限る。）の規定は、法第五十七条の二第二項第四号及び第五号に規定するキャリアコンサルタントによる証明について準用する。この場合において、前項中「事項（当該支出につき同項に規定する給与等の支払者により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合には、当該補塡される部分の金額を含む。）」とあるのは、「事項」と読み替えるものとする。
art-36-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-2
The provisions of the preceding paragraph (limited to the portion pertaining to items (iv) and (v)) apply mutatis mutandis to certification by a career consultant prescribed in Article 57-2, paragraph (2), items (iv) and (v) of the Act. In this case, the phrase "matters (including, where there is a portion of the expenditure that is compensated by the payer of salary or other wage prescribed in Article 57-2, paragraph (2) of the Act, and income tax is not imposed on that compensated portion, the amount of that compensated portion)" in the preceding paragraph is deemed to be replaced with "matters".
machine translation, not official
**第三項** 令第百六十七条の三第一項第一号に規定する財務省令で定める料金は、特別車両料金、特別船室料金その他令第百六十七条の五第二号ロ（特定支出の支出等を証する書類）に規定する鉄道等の客室の特別の設備の利用についての料金（寝台料金で六千六百円以下のものを除く。）とする。
art-36-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-3
The charges specified by Ministry of Finance Order as prescribed in Article 167-3, paragraph (1), item (i) of the Order are special car charges, special cabin charges and other charges for the use of special facilities in the passenger compartments of railways, etc. prescribed in Article 167-5, item (ii), (b) (Documents Certifying the Payment, etc. of Specific Expenses) of the Order (excluding sleeping berth charges of 6,600 yen or less).
machine translation, not official
**第四項** 令第百六十七条の三第二項第一号に規定する財務省令で定める料金は、前項に規定する料金及び航空機の客室の特別の設備の利用についての料金とする。
art-36-5/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-4
The charges specified by Ministry of Finance Order as prescribed in Article 167-3, paragraph (2), item (i) of the Order are the charges prescribed in the preceding paragraph and charges for the use of special facilities in the passenger compartments of aircraft.
machine translation, not official
**第五項** 令第百六十七条の三第四項に規定する配偶者の生死の明らかでない者で財務省令で定めるものは、令第十一条各号（寡婦の範囲）に掲げる者の配偶者とする。
art-36-5/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-5
Persons whose spouse's life or death is unclear and who are specified by Ministry of Finance Order, as prescribed in Article 167-3, paragraph (4) of the Order, are the spouses of the persons listed in the items of Article 11 (Scope of Widows) of the Order.
machine translation, not official
**第六項** 令第百六十七条の三第四項に規定する生計を一にする子で財務省令で定める者は、令第十一条の二第二項（ひとり親の範囲）に規定する子及び特別障害者である子とする。
art-36-5/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-6
Children whose living expenses are paid from the same resources and who are specified by Ministry of Finance Order, as prescribed in Article 167-3, paragraph (4) of the Order, are the children prescribed in Article 11-2, paragraph (2) (Scope of Single Parents) of the Order and children who are Persons with a Particular Disability.
machine translation, not official
### 第三十六条の六（特定支出の支出等を証する書類） — Documents Certifying the Payment, etc. of Specific Expenses
caption: machine translation, not official
art-36-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-6
**第一項** 令第百六十七条の五第二号イ又はロ（特定支出の支出等を証する書類）に定める書類は、同号イ又はロに規定する航空運送事業を営む者又は鉄道事業者、船舶運航事業を営む者若しくは自動車運送事業を営む者が、法第五十七条の二第二項第六号（給与所得者の特定支出の控除の特例）（令第百六十七条の三第五項第一号（給与所得者の特定支出の範囲）に係る部分に限る。）に掲げる支出をした者からの航空機又は令第百六十七条の五第二号ロに規定する鉄道等を利用した年月日及び搭乗又は乗車若しくは乗船した区間の記載がある書面による申出に基づいて証明をするものとする。
art-36-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-6/par-1
The documents specified in Article 167-5, item (ii), (a) or (b) (Documents Certifying the Payment, etc. of Specific Expenses) of the Order are to be certification given by a person who operates an air transport business, or a railway operator, a person who operates a ship operation business or a person who operates an automobile transport business, prescribed in (a) or (b) of that item, on the basis of a written application, from a person who made the expenditure listed in Article 57-2, paragraph (2), item (vi) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act (limited to the portion pertaining to Article 167-3, paragraph (5), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order), stating the date on which the person used aircraft or the railways, etc. prescribed in Article 167-5, item (ii), (b) of the Order and the section in which the person boarded or rode.
machine translation, not official
**第二項** 令第百六十七条の五第二号ロに規定する財務省令で定める金額は、一万五千円とする。
art-36-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-6/par-2
The amount specified by Ministry of Finance Order as prescribed in Article 167-5, item (ii), (b) of the Order is 15,000 yen.
machine translation, not official
**第三項** 前項に規定する金額は、一の交通機関の利用に係る運賃及び料金の額によるものとする。この場合において、当該交通機関が旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項（会社の目的及び事業）に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項（指針の公表等）に規定する新会社及び旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項（指針の公表等）に規定する新会社（以下この項において「旅客会社等」という。）が営む旅客鉄道事業（日本国有鉄道改革法（昭和六十一年法律第八十七号）第九条第一項（連絡船事業の引継ぎ）に規定する連絡船事業を含む。以下この項において同じ。）に係るものであるときは、各旅客会社等が営む旅客鉄道事業に係る鉄道又は船舶の利用に係る運賃及び料金の額の合計額によるものとする。
art-36-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-6/par-3
The amount prescribed in the preceding paragraph is to be based on the amount of fares and charges pertaining to the use of one means of transportation. In this case, where the means of transportation pertains to passenger railway business (including the ferry business prescribed in Article 9, paragraph (1) (Succession to Ferry Business) of the Japanese National Railways Reform Act (Act No. 87 of 1986); the same applies hereinafter in this paragraph) operated by a passenger railway company prescribed in Article 1, paragraph (1) (Purposes and Business of Companies) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986), a new company prescribed in Article 2, paragraph (1) (Publication of Guidelines, etc.) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) (Publication of Guidelines, etc.) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (hereinafter referred to as "passenger railway company, etc." in this paragraph), it is to be based on the total amount of fares and charges pertaining to the use of railways or ships in the passenger railway business operated by each passenger railway company, etc.
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## 第三節の二 外貨建取引の換算 — Section 3-2 Conversion of Transactions in a Foreign Currency
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pt-2/ch-1/sec-3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#pt-2/ch-1/sec-3-2
### 第三十六条の七（外貨建資産・負債の発生時の外国通貨の円換算額を確定させる先物外国為替契約） — Foreign Exchange Futures Contracts That Fix the Yen Equivalent of Foreign Currency at the Time of Occurrence of Assets and Liabilities in a Foreign Currency
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art-36-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7
**第一項** 令第百六十七条の六第一項（先物外国為替契約により発生時の外国通貨の円換算額を確定させた外貨建資産・負債の換算等）に規定する財務省令で定める契約は、外国通貨をもつて表示される支払手段（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第七号（定義）に規定する支払手段をいう。）又は外貨債権（外国通貨をもつて支払を受けることができる債権をいう。）の売買契約に基づく債権の発生、変更又は消滅に係る取引をその売買契約の締結の日後の一定の時期に一定の外国為替の売買相場により実行する取引（次条第一項において「先物外国為替取引」という。）に係る契約のうち令第百六十七条の六第一項に規定する外貨建資産・負債の取得又は発生の基因となる外貨建取引（法第五十七条の三第一項（外貨建取引の換算）に規定する外貨建取引をいう。次項及び次条第二項において同じ。）に伴つて支払い、又は受け取る外国通貨の金額の円換算額（法第五十七条の三第一項に規定する円換算額をいう。次条第一項において同じ。）を確定させる契約とする。
art-36-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-1
The contracts specified by Ministry of Finance Order as prescribed in Article 167-6, paragraph (1) (Conversion, etc. of Assets and Liabilities in a Foreign Currency Whose Yen Equivalent of Foreign Currency at the Time of Occurrence Is Fixed by Foreign Exchange Futures Contract) of the Order are, among contracts pertaining to transactions in which the occurrence, change or extinction of a claim under a sales contract of means of payment denominated in a foreign currency (meaning means of payment prescribed in Article 6, paragraph (1), item (vii) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949)) or foreign currency claims (meaning claims for which payment may be received in a foreign currency) is executed at a certain time after the date of conclusion of that sales contract at a certain foreign exchange rate (referred to as "foreign exchange futures transaction" in paragraph (1) of the following Article), contracts that fix the yen equivalent (meaning the yen equivalent prescribed in Article 57-3, paragraph (1) of the Act; the same applies in paragraph (1) of the following Article) of the amount of foreign currency to be paid or received in connection with a transaction in a foreign currency (meaning a transaction in a foreign currency prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the Act; the same applies in the following paragraph and paragraph (2) of the following Article) that is the cause of acquisition or occurrence of the assets and liabilities in a foreign currency prescribed in Article 167-6, paragraph (1) of the Order.
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**第二項** 令第百六十七条の六第一項に規定する財務省令で定めるところにより帳簿書類その他の財務省令で定める書類に記載した場合は、同項に規定する先物外国為替契約（次項において「先物外国為替契約」という。）の締結の日において、次項に規定する書類に同条第一項の規定に該当する旨、同項に規定する外貨建資産・負債の取得又は発生の基因となる外貨建取引の種類及びその金額その他参考となるべき事項を記載した場合とする。
art-36-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-2
The case where, as specified by Ministry of Finance Order as prescribed in Article 167-6, paragraph (1) of the Order, matters are recorded in books and documents or other documents specified by Ministry of Finance Order is a case where, on the date of conclusion of the foreign exchange futures contract prescribed in that paragraph (referred to as "foreign exchange futures contract" in the following paragraph), the fact that the contract falls under the provisions of Article 167-6, paragraph (1) of the Order, the type and amount of the transaction in a foreign currency that is the cause of acquisition or occurrence of the assets and liabilities in a foreign currency prescribed in that paragraph, and other matters for reference are recorded in the documents prescribed in the following paragraph.
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**第三項** 令第百六十七条の六第一項に規定する帳簿書類その他の財務省令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類とする。
art-36-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-3
The books and documents or other documents specified by Ministry of Finance Order as prescribed in Article 167-6, paragraph (1) of the Order are the documents specified in each of the following items for the categories of persons listed in those items.
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**一** 不動産所得、事業所得又は山林所得を生ずべき業務を行う居住者 その者の当該業務に係る先物外国為替契約の締結に関する帳簿書類
art-36-7/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-3/item-1
A Resident who carries on business that generates real property income, business income or timber income: books and documents pertaining to the conclusion of foreign exchange futures contracts relating to that business of that person;
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**二** 雑所得を生ずべき業務を行う居住者 その者の当該業務に係る先物外国為替契約の締結に関する書類
art-36-7/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-3/item-2
A Resident who carries on business that generates miscellaneous income: documents pertaining to the conclusion of foreign exchange futures contracts relating to that business of that person.
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### 第三十六条の八（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等） — Foreign Exchange Futures Contracts or Similar Contracts That Fix the Yen Equivalent at the Time of Settlement of Assets in a Foreign Currency, etc.
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art-36-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8
**第一項** 法第五十七条の三第二項（先物外国為替契約等により円換算額を確定させた外貨建取引の換算）に規定する財務省令で定める契約は、先物外国為替取引に係る契約のうち同項に規定する資産若しくは負債の決済によつて受け取り、若しくは支払う外国通貨の金額の円換算額を確定させる契約（第二号において「先物外国為替契約」という。）又は金融商品取引法第二条第二十項（定義）に規定するデリバティブ取引に係る契約のうちその取引の当事者が元本及び利息として定めた外国通貨の金額についてその当事者間で取り決めた外国為替の売買相場に基づき金銭の支払を相互に約する取引に係る契約（次に掲げるいずれかの要件を満たすものに限る。）とする。
art-36-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1
The contracts specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) (Conversion of Transactions in a Foreign Currency Whose Yen Equivalent Is Fixed by Foreign Exchange Futures Contract or Similar Contract) of the Act are, among contracts pertaining to foreign exchange futures transactions, contracts that fix the yen equivalent of the amount of foreign currency to be received or paid upon settlement of the assets or liabilities prescribed in that paragraph (referred to as "foreign exchange futures contract" in item (ii)), or, among contracts pertaining to derivatives transactions prescribed in Article 2, paragraph (20) (Definitions) of the Financial Instruments and Exchange Act, contracts pertaining to transactions in which the parties to the transaction promise each other payment of monies based on the foreign exchange rate agreed between those parties, for the amount of foreign currency that the parties have determined as principal and interest (limited to those satisfying any of the following requirements).
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**一** その契約の締結に伴つて支払い、又は受け取ることとなる外貨元本額（その取引の当事者がその取引の元本として定めた外国通貨の金額をいう。以下この項において同じ。）の円換算額が満了時円換算額（その契約の期間の満了に伴つて受け取り、又は支払うこととなる外貨元本額の円換算額をいう。次号において同じ。）と同額となつていること。
art-36-8/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1/item-1
The yen equivalent of the foreign currency principal amount (meaning the amount of foreign currency that the parties to the transaction have determined as the principal of the transaction; the same applies hereinafter in this paragraph) to be paid or received in connection with the conclusion of the contract is the same amount as the yen equivalent at expiry (meaning the yen equivalent of the foreign currency principal amount to be received or paid upon expiry of the period of the contract; the same applies in the following item);
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**二** その契約に係る満了時円換算額がその契約の期間の満了の日を外国為替の売買の日とする先物外国為替契約に係る外国為替の売買相場により外貨元本額を円換算額に換算した金額に相当する金額となつていること。
art-36-8/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1/item-2
The yen equivalent at expiry pertaining to the contract is an amount equivalent to the amount obtained by converting the foreign currency principal amount into a yen equivalent at the foreign exchange rate pertaining to the foreign exchange futures contract in which the last day of the period of the contract is the date of sale and purchase of the foreign exchange.
machine translation, not official
**第二項** 法第五十七条の三第二項に規定する財務省令で定めるところにより帳簿書類その他の財務省令で定める書類に記載したときは、同項に規定する資産若しくは負債の取得若しくは発生に関する次項に規定する書類に同条第二項の規定に該当する旨、同項に規定する先物外国為替契約等（以下この条において「先物外国為替契約等」という。）の契約金額、締結の日、履行の日その他参考となるべき事項を記載し、又はその先物外国為替契約等の締結に関する次項に規定する書類に法第五十七条の三第二項の規定に該当する旨、その外貨建取引の種類及びその金額その他参考となるべき事項を記載したときとする。
art-36-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-2
The case where, as specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) of the Act, matters are recorded in books and documents or other documents specified by Ministry of Finance Order is a case where, in the documents prescribed in the following paragraph relating to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act, the fact that they fall under the provisions of Article 57-3, paragraph (2) of the Act and the contract amount, date of conclusion, date of performance and other matters for reference of the foreign exchange futures contract or similar contract prescribed in Article 57-3, paragraph (2) of the Act (hereinafter referred to as "foreign exchange futures contract or similar contract" in this Article) are recorded, or, in the documents prescribed in the following paragraph relating to the conclusion of that foreign exchange futures contract or similar contract, the fact that it falls under the provisions of Article 57-3, paragraph (2) of the Act and the type and amount of the transaction in a foreign currency and other matters for reference are recorded.
machine translation, not official
**第三項** 法第五十七条の三第二項に規定する帳簿書類その他の財務省令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類とする。
art-36-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-3
The books and documents or other documents specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) of the Act are the documents specified in each of the following items for the categories of persons listed in those items.
machine translation, not official
**一** 不動産所得、事業所得又は山林所得を生ずべき業務を行う居住者 その者の当該業務に係る法第五十七条の三第二項に規定する資産若しくは負債の取得若しくは発生に関する帳簿書類又は先物外国為替契約等の締結に関する帳簿書類
art-36-8/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-3/item-1
A Resident who carries on business that generates real property income, business income or timber income: books and documents pertaining to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act relating to that business of that person, or books and documents pertaining to the conclusion of foreign exchange futures contracts or similar contracts;
machine translation, not official
**二** 雑所得を生ずべき業務を行う居住者 その者の当該業務に係る法第五十七条の三第二項に規定する資産若しくは負債の取得若しくは発生に関する書類又は先物外国為替契約等の締結に関する書類
art-36-8/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-3/item-2
A Resident who carries on business that generates miscellaneous income: documents pertaining to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act relating to that business of that person, or documents pertaining to the conclusion of foreign exchange futures contracts or similar contracts.
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## 第四節 資産の譲渡に関する総収入金額並びに必要経費及び取得費の計算の特例 — Section 4 Special Provisions on Calculation of Gross Revenue, Necessary Expenses and Acquisition Costs Relating to Transfer of Assets
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pt-2/ch-1/sec-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#pt-2/ch-1/sec-4
### 第三十七条（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項） — Matters to Be Stated for Application of Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets
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art-37 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37
**第一項** 法第五十八条第三項（固定資産の交換の場合の譲渡所得の特例）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-37/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 58, paragraph (3) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act are the following matters:
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**一** 法第五十八条第一項に規定する取得資産及び譲渡資産の種類、数量及び用途
art-37/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-1
The types, quantities and uses of the acquired assets and the assets transferred prescribed in Article 58, paragraph (1) of the Act;
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**二** 法第五十八条第一項に規定する交換の相手方の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-37/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-2
The name or title and the domicile or residence, or the location of the head office or principal office, of the counterparty to the exchange prescribed in Article 58, paragraph (1) of the Act;
machine translation, not official
**三** 前号の交換がされた年月日
art-37/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-3
The date on which the exchange referred to in the preceding item was made;
machine translation, not official
**四** 第一号の取得資産及び譲渡資産の取得の年月日
art-37/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-4
The dates of acquisition of the acquired assets and the assets transferred referred to in item (i);
machine translation, not official
**五** その他参考となるべき事項
art-37/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-5
Any other matters for reference.
machine translation, not official
### 第三十七条の二（国外転出をする場合の譲渡所得等の特例） — Special Provisions on Capital Gains, etc. upon Departure from Japan
caption: machine translation, not official
art-37-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2
**第一項** 法第六十条の二第二項（国外転出をする場合の譲渡所得等の特例）に規定する財務省令で定める取引は、第二十三条の四（発行日取引の範囲）に規定する発行日取引とする。
art-37-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-1
The transactions specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (2) (Special Provisions on Capital Gains upon Departure from Japan) of the Act are the when issued transactions prescribed in Article 23-4 (Scope of When Issued Transactions).
machine translation, not official
**第二項** 法第六十条の二第二項第一号に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-37-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
The amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (2), item (i) of the Act is the amount specified in each of the following items for the categories of cases listed in those items.
machine translation, not official
**一** 法第六十条の二第二項に規定する信用取引（次号において「信用取引」という。）又は同項に規定する発行日取引（次号において「発行日取引」という。）の方法により有価証券の売付けをしている場合 その売付けをした有価証券（同条第一項に規定する国外転出（以下この条において「国外転出」という。）の時において決済されていないものに限る。）のその売付けに係る対価の額から当該国外転出の時において有している当該有価証券の次に掲げる有価証券の区分に応じそれぞれ次に定める金額に相当する金額（次号において「時価評価額」という。）に当該有価証券の数を乗じて計算した金額を控除した金額
art-37-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-1
Where Securities are sold by way of margin transaction (referred to as "margin transaction" in the following item) prescribed in Article 60-2, paragraph (2) of the Act or when issued transaction (referred to as "when issued transaction" in the following item) prescribed in that paragraph: the amount obtained by deducting, from the amount of consideration for the sale of the Securities sold (limited to those not settled at the time of departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (hereinafter referred to as "departure from Japan" in this Article)), the amount calculated by multiplying the number of those Securities by the amount equivalent to the amount specified below for each category of Securities listed below that the person holds at the time of that departure from Japan (referred to as "market valuation amount" in the following item)
machine translation, not official
**イ** 取引所売買有価証券（その売買が主として金融商品取引法第二条第十六項（定義）に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。イにおいて「金融商品取引所」という。）の開設する市場において行われている有価証券をいう。イにおいて同じ。） 金融商品取引所において公表された当該国外転出の日におけるその取引所売買有価証券の最終の売買の価格（公表された同日における最終の売買の価格がない場合には、公表された同日における最終の気配相場の価格とし、その最終の売買の価格及びその最終の気配相場の価格のいずれもない場合には、同日前の最終の売買の価格又は最終の気配相場の価格が公表された日で当該国外転出の日に最も近い日におけるその最終の売買の価格又はその最終の気配相場の価格とする。）
art-37-2/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-1/sub-1
Exchange-traded Securities (meaning Securities whose trading is conducted mainly in a market opened by a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act (including an equivalent body established under foreign laws or regulations; referred to as "financial instruments exchange" in (a)); the same applies in (a)): the price of the last trade of those exchange-traded Securities on the day of that departure from Japan, as published on the financial instruments exchange (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published);
machine translation, not official
**ロ** 店頭売買有価証券（金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券をいう。ロにおいて同じ。）及び取扱有価証券（同法第六十七条の十八第四号（認可協会への報告）に規定する取扱有価証券をいう。ロにおいて同じ。） 同法第六十七条の十九（売買高、価格等の通知等）の規定により公表された当該国外転出の日におけるその店頭売買有価証券又は取扱有価証券の最終の売買の価格（公表された同日における最終の売買の価格がない場合には、公表された同日における最終の気配相場の価格とし、その最終の売買の価格及びその最終の気配相場の価格のいずれもない場合には、同日前の最終の売買の価格又は最終の気配相場の価格が公表された日で当該国外転出の日に最も近い日におけるその最終の売買の価格又はその最終の気配相場の価格とする。）
art-37-2/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-1/sub-2
Over-the-counter traded Securities (meaning over-the-counter traded Securities prescribed in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act; the same applies in (b)) and handled Securities (meaning handled Securities prescribed in Article 67-18, item (iv) (Reporting to an Authorized Association) of that Act; the same applies in (b)): the price of the last trade of those over-the-counter traded Securities or handled Securities on the day of that departure from Japan, as published pursuant to the provisions of Article 67-19 (Notice of Trading Volume, Price, and Other Particulars) of that Act (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published);
machine translation, not official
**ハ** その他価格公表有価証券（イ及びロに掲げる有価証券以外の有価証券のうち、価格公表者（有価証券の売買の価格又は気配相場の価格を継続的に公表し、かつ、その公表する価格がその有価証券の売買の価格の決定に重要な影響を与えている場合におけるその公表をする者をいう。ハにおいて同じ。）によつて公表された売買の価格又は気配相場の価格があるものをいう。ハにおいて同じ。） 価格公表者によつて公表された当該国外転出の日における当該その他価格公表有価証券の最終の売買の価格（公表された同日における最終の売買の価格がない場合には、公表された同日における最終の気配相場の価格とし、その最終の売買の価格及びその最終の気配相場の価格のいずれもない場合には、同日前の最終の売買の価格又は最終の気配相場の価格が公表された日で当該国外転出の日に最も近い日におけるその最終の売買の価格又はその最終の気配相場の価格とする。）
art-37-2/par-2/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-1/sub-3
Other price-published Securities (meaning, among Securities other than those listed in (a) and (b), those for which there is a trading price or quoted price published by a price publisher (meaning a person who continuously publishes the trading price or quoted price of Securities, where the published price has a material influence on the determination of the trading price of those Securities; the same applies in (c)); the same applies in (c)): the price of the last trade of those other price-published Securities on the day of that departure from Japan, as published by the price publisher (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published).
machine translation, not official
**二** 信用取引又は発行日取引の方法により有価証券の買付けをしている場合 その買付けをした有価証券（当該国外転出の時において決済されていないものに限る。）の時価評価額に当該有価証券の数を乗じて計算した金額から当該有価証券のその買付けに係る対価の額を控除した金額
art-37-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-2
Where Securities are purchased by way of margin transaction or when issued transaction: the amount obtained by deducting the amount of consideration for the purchase of those Securities from the amount calculated by multiplying the market valuation amount of the Securities purchased (limited to those not settled at the time of that departure from Japan) by the number of those Securities.
machine translation, not official
**第三項** 前項の規定は、法第六十条の二第二項第二号に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額について準用する。この場合において、前項中「当該国外転出の日」とあるのは、「その法第六十条の二第二項第二号に規定する国外転出の予定日から起算して三月前の日」と読み替えるものとする。
art-37-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-3
The provisions of the preceding paragraph apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (2), item (ii) of the Act. In this case, the phrase "the day of that departure from Japan" in the preceding paragraph is deemed to be replaced with "the day three months before the scheduled date of departure from Japan prescribed in Article 60-2, paragraph (2), item (ii) of the Act".
machine translation, not official
**第四項** 法第六十条の二第三項第一号に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額は、次の各号に掲げる取引の区分に応じ当該各号に定める金額とする。
art-37-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4
The amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (3), item (i) of the Act is the amount specified in each of the following items for the categories of transactions listed in those items.
machine translation, not official
**一** 金融商品取引法第二条第二十一項に規定する市場デリバティブ取引又は同条第二十三項に規定する外国市場デリバティブ取引（以下この号において「市場デリバティブ取引等」という。） 市場デリバティブ取引等につき、同条第十六項に規定する金融商品取引所若しくは同条第八項第三号ロに規定する外国金融商品市場における当該国外転出の日の最終の価格により取引を決済したものとした場合に授受される差金に基づく金額又はこれに準ずるものとして合理的な方法により算出した金額
art-37-2/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
A market derivatives transaction prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act or a foreign market derivatives transaction prescribed in paragraph (23) of that Article (hereinafter referred to as "market derivatives transaction, etc." in this item): with respect to the market derivatives transaction, etc., the amount based on the difference that would be paid or received if the transaction were settled at the last price on the day of that departure from Japan on the financial instruments exchange prescribed in paragraph (16) of that Article or the foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) of that Act, or the amount calculated by a reasonable method as equivalent thereto;
machine translation, not official
**二** 金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同項第三号、第四号及び第六号に掲げる取引を除く。以下この号において「先渡取引等」という。） 先渡取引等につき、当該先渡取引等により当事者間で授受することを約した金額（その金額が当該国外転出の時において確定していない場合には、金利、通貨の価格、金融商品市場（同条第十四項に規定する金融商品市場をいう。）における相場その他の指標（次号において「指標」という。）の予想される数値に基づき算出される金額）を当該国外転出の時の現在価値に割り引く合理的な方法により割り引いた金額
art-37-2/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
An over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (excluding the transactions listed in items (iii), (iv) and (vi) of that paragraph; hereinafter referred to as "forward transaction, etc." in this item): with respect to the forward transaction, etc., the amount obtained by discounting, by a reasonable method of discounting to the present value at the time of that departure from Japan, the amount that the parties have promised to pay or receive between them under the forward transaction, etc. (where that amount has not been determined at the time of that departure from Japan, the amount calculated on the basis of the expected value of an indicator such as interest rates, currency prices, or quotations in a financial instruments market (meaning the financial instruments market prescribed in paragraph (14) of that Article; referred to as "indicator" in the following item));
machine translation, not official
**三** 金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同項第三号及び第四号に掲げる取引に限る。以下この号において「金融商品オプション取引」という。） 金融商品オプション取引につき、当該金融商品オプション取引に係る権利の行使により当事者間で授受することを約した金額（その金額が当該国外転出の時において確定していない場合には、当該金融商品オプション取引に係る指標の予想される数値に基づき算出される金額）、当該国外転出の時の当該権利の行使に係る指標の数値及び当該指標の予想される変動率を用いた合理的な方法により算出した金額
art-37-2/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
An over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (limited to the transactions listed in items (iii) and (iv) of that paragraph; hereinafter referred to as "financial instruments option transaction" in this item): with respect to the financial instruments option transaction, the amount calculated by a reasonable method using the amount that the parties have promised to pay or receive between them upon exercise of the right pertaining to the financial instruments option transaction (where that amount has not been determined at the time of that departure from Japan, the amount calculated on the basis of the expected value of the indicator pertaining to the financial instruments option transaction), the value of the indicator pertaining to the exercise of that right at the time of that departure from Japan, and the expected rate of fluctuation of that indicator;
machine translation, not official
**四** 金融商品取引法第二条第二十項に規定するデリバティブ取引のうち前三号に掲げる取引以外の取引 前三号に定める金額に準ずる金額として合理的な方法により算出した金額
art-37-2/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-4
Among derivatives transactions prescribed in Article 2, paragraph (20) of the Financial Instruments and Exchange Act, transactions other than those listed in the preceding three items: the amount calculated by a reasonable method as equivalent to the amounts specified in the preceding three items.
machine translation, not official
**第五項** 前項の規定は、法第六十条の二第三項第二号に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額について準用する。この場合において、前項第一号中「当該国外転出の日」とあるのは「その法第六十条の二第三項第二号に規定する国外転出の予定日から起算して三月前の日（以下この項において「国外転出前基準日」という。）」と、同項第二号及び第三号中「国外転出の時」とあるのは「国外転出前基準日」と読み替えるものとする。
art-37-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-5
The provisions of the preceding paragraph apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (3), item (ii) of the Act. In this case, the phrase "the day of that departure from Japan" in item (i) of the preceding paragraph is deemed to be replaced with "the day three months before the scheduled date of departure from Japan prescribed in Article 60-2, paragraph (3), item (ii) of the Act (hereinafter referred to as "pre-departure reference date" in this paragraph)", and the phrase "the time of that departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the pre-departure reference date".
machine translation, not official
**第六項** 令第百七十条第三項第二号（国外転出をする場合の譲渡所得等の特例）に規定する財務省令で定める規定は、次に掲げる規定とする。
art-37-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-6
The provisions specified by Ministry of Finance Order as prescribed in Article 170, paragraph (3), item (ii) (Special Provisions on Capital Gains, etc. upon Departure from Japan) of the Order are the following provisions:
machine translation, not official
**一** 令第二百六十六条の二第十項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）において準用する法第百三十七条の三第九項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定
art-37-2/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-6/item-1
The provisions of Article 137-3, paragraph (9) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Act as applied mutatis mutandis pursuant to Article 266-2, paragraph (10) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. upon Departure from Japan Apply) of the Order;
machine translation, not official
**二** 令第二百六十六条の二第十一項において準用する法第百三十七条の三第十項において準用する同条第九項の規定
art-37-2/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-6/item-2
The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-2, paragraph (11) of the Order.
machine translation, not official
**第七項** 令第百七十条第三項第三号に規定する財務省令で定める規定は、次に掲げる規定とする。
art-37-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-7
The provisions specified by Ministry of Finance Order as prescribed in Article 170, paragraph (3), item (iii) of the Order are the following provisions:
machine translation, not official
**一** 令第二百六十六条の三第八項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）において準用する法第百三十七条の三第十項において準用する同条第九項の規定
art-37-2/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-7/item-1
The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-3, paragraph (8) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Order;
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**二** 令第二百六十六条の三第二十項において準用する法第百三十七条の三第九項の規定
art-37-2/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-7/item-2
The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 266-3, paragraph (20) of the Order;
machine translation, not official
**三** 令第二百六十六条の三第二十一項において準用する法第百三十七条の三第十項において準用する同条第九項の規定
art-37-2/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-7/item-3
The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-3, paragraph (21) of the Order.
machine translation, not official
**第八項** 第二項の規定は、法第六十条の二第八項に規定する未決済信用取引等を決済したものとみなして財務省令で定めるところにより算出した利益の額若しくは損失の額に相当する金額、同項第二号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第三号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第二項中「当該国外転出の日」とあるのは、「その法第六十条の二第八項に規定する限定相続等に係る贈与の日又は相続の開始の日」と読み替えるものとする。
art-37-2/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-8
The provisions of paragraph (2) apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order by deeming that unsettled margin transactions, etc. prescribed in Article 60-2, paragraph (8) of the Act have been settled, the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order prescribed in item (ii) of that paragraph, and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order prescribed in item (iii) of that paragraph. In this case, the phrase "the day of that departure from Japan" in paragraph (2) is deemed to be replaced with "the date of the gift or the date of commencement of the succession pertaining to the limited succession, etc. prescribed in Article 60-2, paragraph (8) of the Act".
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**第九項** 第四項の規定は、法第六十条の二第八項に規定する未決済デリバティブ取引を決済したものとみなして財務省令で定めるところにより算出した利益の額若しくは損失の額に相当する金額、同項第五号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第六号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第四項第一号中「当該国外転出の日」とあるのは「その法第六十条の二第八項に規定する限定相続等（以下この項において「限定相続等」という。）に係る贈与の日又は相続の開始の日」と、同項第二号及び第三号中「国外転出の時」とあるのは「限定相続等の時」と、それぞれ読み替えるものとする。
art-37-2/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-9
The provisions of paragraph (4) apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order by deeming that unsettled derivatives transactions prescribed in Article 60-2, paragraph (8) of the Act have been settled, the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order prescribed in item (v) of that paragraph, and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order prescribed in item (vi) of that paragraph. In this case, the phrase "the day of that departure from Japan" in paragraph (4), item (i) is deemed to be replaced with "the date of the gift or the date of commencement of the succession pertaining to the limited succession, etc. prescribed in Article 60-2, paragraph (8) of the Act (hereinafter referred to as "limited succession, etc." in this paragraph)", and the phrase "the time of that departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the time of the limited succession, etc.", respectively.
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**第十項** 第二項の規定は、法第六十条の二第十項第二号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第三号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第二項中「当該国外転出の日」とあるのは、「その法第六十条の二第十項に規定する五年を経過する日」と読み替えるものとする。
art-37-2/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-10
The provisions of paragraph (2) apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order prescribed in Article 60-2, paragraph (10), item (ii) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order prescribed in item (iii) of that paragraph. In this case, the phrase "the day of that departure from Japan" in paragraph (2) is deemed to be replaced with "the day on which the five years prescribed in Article 60-2, paragraph (10) of the Act elapse".
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**第十一項** 第四項の規定は、法第六十条の二第十項第五号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第六号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第四項第一号中「当該国外転出の日」とあるのは「その法第六十条の二第十項に規定する五年を経過する日（以下この項において「五年経過日」という。）」と、同項第二号及び第三号中「国外転出の時」とあるのは「五年経過日」と読み替えるものとする。
art-37-2/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-11
The provisions of paragraph (4) apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (10), item (v) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (vi) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (4), item (i) is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-2, paragraph (10) of the Act (hereinafter referred to as the 'date five years have passed' in this paragraph)", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the date five years have passed".
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### 第三十七条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
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art-37-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-37-3
**第一項** 前条第二項の規定は、法第六十条の三第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額について準用する。この場合において、前条第二項第一号中「同条第一項に規定する国外転出（以下この条において「国外転出」という。）の時」とあるのは「法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等（以下この条において「贈与等」という。）の時」と、「国外転出の時において有している」とあるのは「贈与等により移転のあつた」と、「当該国外転出の日」とあるのは「その贈与の日又は相続の開始の日」と、同項第二号中「国外転出の時」とあるのは「贈与等の時」と、それぞれ読み替えるものとする。
art-37-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-37-3/par-1
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (2) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act. In this case, the phrase "the time of the departure from Japan prescribed in paragraph (1) of that Article (hereinafter referred to as 'departure from Japan' in this Article)" in paragraph (2), item (i) of the preceding Article is deemed to be replaced with "the time of the gift or similar transfer prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act (hereinafter referred to as 'gift or similar transfer' in this Article)", the phrase "held at the time of departure from Japan" is deemed to be replaced with "transferred by a gift or similar transfer", the phrase "the date of that departure from Japan" is deemed to be replaced with "the date of that gift or the date of the commencement of the succession", and the phrase "the time of departure from Japan" in item (ii) of that paragraph is deemed to be replaced with "the time of the gift or similar transfer", respectively.
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**第二項** 前条第四項の規定は、法第六十条の三第三項に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額について準用する。この場合において、前条第四項第一号中「国外転出の日」とあるのは「贈与の日又は相続の開始の日」と、同項第二号及び第三号中「国外転出の時」とあるのは「贈与、相続又は遺贈の時」と、それぞれ読み替えるものとする。
art-37-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-37-3/par-2
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (3) of the Act. In this case, the phrase "the date of departure from Japan" in paragraph (4), item (i) of the preceding Article is deemed to be replaced with "the date of the gift or the date of the commencement of the succession", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the time of the gift, succession or legacy", respectively.
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**第三項** 前条第二項の規定は、法第六十条の三第十一項第二号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第三号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、前条第二項中「当該国外転出の日」とあるのは、「その法第六十条の三第十一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する五年を経過する日」と読み替えるものとする。
art-37-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-37-3/par-3
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (11), item (ii) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (iii) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (2) of the preceding Article is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-3, paragraph (11) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act".
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**第四項** 前条第四項の規定は、法第六十条の三第十一項第五号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第六号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、前条第四項第一号中「当該国外転出の日」とあるのは「その法第六十条の三第十一項に規定する五年を経過する日（以下この項において「五年経過日」という。）」と、同項第二号及び第三号中「国外転出の時」とあるのは「五年経過日」と読み替えるものとする。
art-37-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-37-3/par-4
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (11), item (v) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (vi) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (4), item (i) of the preceding Article is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-3, paragraph (11) of the Act (hereinafter referred to as the 'date five years have passed' in this paragraph)", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the date five years have passed", respectively.
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### 第三十八条（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項） — Particulars to Be Stated for Application of the Special Provisions on Calculation of Income If Assets Are Transferred in Performance of Guaranteed Obligations
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art-38 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38
**第一項** 法第六十四条第三項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）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-38/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 64, paragraph (3) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are as follows:
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**一** 法第六十四条第二項に規定する譲渡をした資産の数量及び譲渡金額並びに保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつた金額
art-38/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-1
the quantity and the amount of transfer of the assets transferred as prescribed in Article 64, paragraph (2) of the Act, and the amount for which all or part of the right to reimbursement accompanying the performance of the guaranteed obligation has become unexercisable;
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**二** 主たる債務者及び債権者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-38/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-2
the names or titles, and the addresses or residences, or the locations of the head offices or principal offices, of the principal obligor and the creditor;
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**三** 保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつた年月日
art-38/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-3
the date on which all or part of the right to reimbursement accompanying the performance of the guaranteed obligation became unexercisable;
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**四** 第一号に規定する資産の譲渡の年月日及び取得の年月日
art-38/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-4
the date of the transfer and the date of the acquisition of the assets prescribed in item (i);
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**五** 求償権の行使ができないこととなつた事情の説明
art-38/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-5
an explanation of the circumstances in which the right to reimbursement became unexercisable;
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**六** その他参考となるべき事項
art-38/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-6
any other matters for reference.
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## 第五節 資産に係る控除対象外消費税額等の必要経費算入 — Section 5 Inclusion in Necessary Expenses of Non-Deductible Consumption Tax, etc. on Assets
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pt-2/ch-1/sec-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#pt-2/ch-1/sec-5
### 第三十八条の二（消費税の課税売上割合に準ずる割合の計算等） — Calculation, etc. of the Ratio Equivalent to the Taxable Sales Ratio for Consumption Tax
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art-38-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-2
**第一項** 消費税法施行令（昭和六十三年政令第三百六十号）第四十八条第一項（課税売上割合の計算方法）の規定は、令第百八十二条の二第一項（資産に係る控除対象外消費税額等の必要経費算入）に規定する課税売上割合に準ずる割合として財務省令で定めるところにより計算した割合について準用する。この場合において、消費税法施行令第四十八条第一項中「課税期間中」とあるのは、「年中」と読み替えるものとする。
art-38-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-2/par-1
The provisions of Article 48, paragraph (1) (Method of Calculating the Taxable Sales Ratio) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988) apply mutatis mutandis to the ratio calculated as specified by Ministry of Finance Order as a ratio equivalent to the taxable sales ratio prescribed in Article 182-2, paragraph (1) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax, etc. on Assets) of the Order. In this case, the phrase "during the taxable period" in Article 48, paragraph (1) of the Order for Enforcement of the Consumption Tax Act is deemed to be replaced with "during the year".
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**第二項** 令第百八十二条の二第五項に規定する区分は、同項に規定する課税資産の譲渡等につき課されるべき消費税の額及び当該消費税の額を課税標準として課されるべき地方消費税の額に相当する金額並びに課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額を、それぞれ仮受消費税等及び仮払消費税等としてこれらに係る取引の対価と区分する方法その他これに準ずる方法により行うものとする。
art-38-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-2/par-2
The classification prescribed in Article 182-2, paragraph (5) of the Order is to be made by a method of distinguishing the amount of consumption tax to be imposed on the transfers, etc. of taxable assets prescribed in that paragraph and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base, and the amount of tax on taxable purchases, etc. and the amount equivalent to the amount of local consumption tax pertaining to that amount of tax on taxable purchases, etc., as consumption tax, etc. received on a provisional basis and consumption tax, etc. paid on a provisional basis, respectively, from the consideration for the transactions pertaining to them, or by another method equivalent thereto.
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## 第六節 生命保険契約等に基づく年金等に係る所得の計算 — Section 6 Calculation of Income from Annuities, etc. Under Life Insurance Policies or Similar Contracts
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pt-2/ch-1/sec-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#pt-2/ch-1/sec-6
### 第三十八条の三（損害保険契約等に基づく年金に係る支払総額の見込額の計算） — Calculation of the Estimated Total Payments for Annuities Under Casualty Insurance Policies or Similar Contracts
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art-38-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3
**第一項** 令第百八十四条第一項第二号イ（２）（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する財務省令で定めるところにより計算した金額は、同号イ（２）に掲げる年金（有期の年金で契約対象者が保証期間内に死亡した場合にはその死亡した日からその保証期間の終了の日までの期間に相当する部分の金額の支払が行われるものに限る。）の支払の基礎となる損害保険契約等（同項に規定する損害保険契約等をいう。以下この条において同じ。）において定められているその年額（当該年金の支払開始の日以後に当該損害保険契約等に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額を除く。）に、当該損害保険契約等において定められているその支払期間に係る年数（その年数がその保証期間に係る年数とその契約対象者に係る当該年金の支払開始の日における令別表に定める余命年数とのうちいずれか長い年数を超える場合には、そのいずれか長い年数）を乗じて計算した金額とする。
art-38-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3/par-1
The amount calculated as specified by Ministry of Finance Order as prescribed in Article 184, paragraph (1), item (ii), (a), (2) (Insurance Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Casualty Insurance Policies or Similar Contracts) of the Order is the amount calculated by multiplying the annual amount stipulated in the casualty insurance policy or similar contract (meaning a casualty insurance policy or similar contract prescribed in that paragraph; the same applies hereinafter in this Article) that forms the basis of payment of the annuity set forth in (a), (2) of that item (limited to a fixed-term annuity under which, if the person covered by the contract dies within the guaranteed period, an amount corresponding to the period from the date of death to the end of the guaranteed period is paid) (excluding the amount of surplus distributed or rebates received under that casualty insurance policy or similar contract on or after the payment commencement date of that annuity) by the number of years of the payment period stipulated in that casualty insurance policy or similar contract (or, if that number of years exceeds the longer of the number of years of the guaranteed period and the number of years of remaining life expectancy specified in the Appended Table of the Order as of the payment commencement date of that annuity for the person covered by the contract, that longer number of years).
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**第二項** 前項において、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-38-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3/par-2
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
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**一** 契約対象者 年金の支払の基礎となる損害保険契約等においてその者の生存が支払の条件とされている者をいう。
art-38-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3/par-2/item-1
person covered by the contract: a person whose survival is made a condition of payment under the casualty insurance policy or similar contract that forms the basis of payment of the annuity;
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**二** 保証期間 有期の年金の支払開始の日以後一定期間をいう。
art-38-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3/par-2/item-2
guaranteed period: a fixed period on or after the payment commencement date of a fixed-term annuity.
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## 第七節 収入及び費用の帰属時期の特例 — Section 7 Special Provisions on the Period to Which Revenue and Expenses Are Attributed
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pt-2/ch-1/sec-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#pt-2/ch-1/sec-7
### 第三十九条（工事未収入金に係る売掛債権等の額の計算） — Calculation of the Amount of Accounts Receivable, etc. Relating to Uncollected Construction Revenue
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art-39 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-39
**第一項** 令第百九十三条第一項（工事進行基準の方法による未収入金）の居住者が有する同項の売掛債権等について、同項に規定する期間内において、貸倒れにより生じた損失の金額がある場合には、同項の売掛債権等の額は、同項に規定する控除した金額から当該損失の金額を控除した金額とする。
art-39/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-39/par-1
If a Resident prescribed in Article 193, paragraph (1) (Uncollected Revenue Under the Percentage-of-Completion Method) of the Order has incurred an amount of loss due to bad debts, during the period prescribed in that paragraph, with respect to the accounts receivable, etc. set forth in that paragraph that the Resident holds, the amount of the accounts receivable, etc. set forth in that paragraph is the amount obtained by deducting the amount of that loss from the amount deducted as prescribed in that paragraph.
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### 第三十九条の二（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続） — Procedures for Again Applying the Special Provisions on the Period to Which Revenue and Expenses of Small Enterprises Are Attributed
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art-39-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2
**第一項** 令第百九十五条第二号（小規模事業者の要件）に規定する税務署長の承認を受けようとする者は、再び法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受けようとする年の一月三十一日までに、次に掲げる事項を記載した申請書を、納税地の所轄税務署長に提出しなければならない。
art-39-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1
A person who seeks to obtain the approval of the district director prescribed in Article 195, item (ii) (Requirements for Small Enterprises) of the Order must submit to the competent district director with jurisdiction over the place for tax payment, by January 31 of the year in which the person seeks to again have the provisions of Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act apply, a written application stating the following particulars:
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**一** その申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-39-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1/item-1
the name and domicile (or, if the person has no domicile in Japan, residence) of the person submitting the written application and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
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**二** 前に法第六十七条第一項の規定の適用を受けていた期間及びその適用を受けないこととなつた事由
art-39-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1/item-2
The period during which the person was previously subject to the application of the provisions of Article 67, paragraph (1) of the Act, and the reason why the provisions ceased to apply to the person;
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**三** その他参考となるべき事項
art-39-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1/item-3
Any other matters for reference.
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**第二項** 税務署長は、前項の申請書の提出があつた場合において、法第六十七条第一項の規定による不動産所得の金額又は事業所得の金額の計算によつてはその者のその後の各年分の不動産所得の金額又は事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。
art-39-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-2
Where a written application set forth in the preceding paragraph is submitted, the district director may reject the application if the district director finds that it would be difficult to properly calculate the amount of real property income or the amount of business income of the person for each subsequent year by calculating the amount of real property income or the amount of business income under the provisions of Article 67, paragraph (1) of the Act.
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**第三項** 税務署長は、第一項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした者に対し、書面によりその旨を通知する。
art-39-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-3
Where a written application set forth in paragraph (1) is submitted and the district director grants approval of or rejects the application, the district director notifies the person who made the application of that fact in writing.
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**第四項** 第一項の申請書の提出があつた場合において、再び法第六十七条第一項の規定の適用を受けようとする年の三月十五日までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。
art-39-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-4
Where a written application set forth in paragraph (1) is submitted, if no disposition of approval or rejection of the application has been made by March 15 of the year in which the person seeks to again receive application of the provisions of Article 67, paragraph (1) of the Act, the approval is deemed to have been granted on that date.
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### 第四十条（収入及び費用の帰属時期の特例の適用の細目） — Details of Application of Special Provisions on Timing of Attribution of Revenue and Expenses
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art-40 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40
**第一項** 法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける居住者がその適用を受けないこととなつた場合におけるその適用を受けないこととなつた年分の不動産所得の金額又は事業所得の金額の計算については、次に定めるところによる。
art-40/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1
The calculation of the amount of real property income or the amount of business income for the year in which a Resident who has been subject to the application of the provisions of Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act ceases to be subject to their application is as prescribed in the following items.
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**一** 法第六十七条第一項の規定の適用を受けることとなつた年の前年十二月三十一日（年の中途において新たに不動産所得又は事業所得を生ずべき業務を開始した場合には、当該業務を開始した日。次号において同じ。）における売掛金、買掛金、未収収益、前受収益、前払費用、未払費用その他これらに類する資産及び負債並びに棚卸資産（以下この号において「売掛金等」という。）の額と同項の規定の適用を受けないこととなつた年の一月一日における売掛金等の額との差額に相当する金額は、その適用を受けないこととなつた年分の不動産所得の金額又は事業所得の金額の計算上、それぞれ総収入金額又は必要経費に算入する。
art-40/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1/item-1
The amount equivalent to the difference between the amount of accounts receivable, accounts payable, accrued revenue, unearned revenue, prepaid expenses, accrued expenses and other similar assets and liabilities, and Inventory (hereinafter referred to as "accounts receivable, etc." in this item) as of December 31 of the year preceding the year in which the person became subject to the application of the provisions of Article 67, paragraph (1) of the Act (where the person newly commenced business that generates real property income or business income in the course of the year, the date on which the person commenced that business; the same applies in the following item) and the amount of accounts receivable, etc. as of January 1 of the year in which the person ceased to be subject to the application of the provisions of that paragraph is to be included in gross revenue or necessary expenses, respectively, in calculating the amount of real property income or the amount of business income for the year in which the person ceased to be subject to their application;
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**二** 法第六十七条第一項の規定の適用を受けることとなつた年の前年十二月三十一日における法その他所得税に関する法令の規定による引当金及び準備金の金額は、それぞれ同項の規定の適用を受けないこととなつた年の前年から繰り越されたこれらの引当金及び準備金の金額とみなす。
art-40/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1/item-2
The amounts of allowances and reserves under the provisions of the Act and other laws and regulations pertaining to income tax as of December 31 of the year preceding the year in which the person became subject to the application of the provisions of Article 67, paragraph (1) of the Act are respectively deemed to be the amounts of those allowances and reserves carried over from the year preceding the year in which the person ceased to be subject to the application of the provisions of that paragraph.
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**第二項** その年の前年において法第六十七条第二項の規定の適用を受けていた雑所得を生ずべき業務を行う居住者がその年において同項の規定の適用を受けないこととなる場合におけるその適用を受けないこととなる年分の当該雑所得を生ずべき業務に係る雑所得の金額の計算については、その適用を受けることとなつた年の前年十二月三十一日（年の中途において新たに雑所得を生ずべき業務を開始した場合には、当該業務を開始した日）における売掛金、買掛金、未収収益、前受収益、前払費用、未払費用その他これらに類する資産及び負債並びに当該雑所得を生ずべき業務に係る令第三条各号（棚卸資産の範囲）に掲げる資産に準ずる資産（以下この項において「売掛金等」という。）の額と法第六十七条第二項の規定の適用を受けないこととなる年の一月一日における売掛金等の額との差額に相当する金額は、その適用を受けないこととなる年分の当該雑所得を生ずべき業務に係る雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入する。
art-40/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-2
In the case where a Resident who carries on business that generates miscellaneous income and who was subject to the application of the provisions of Article 67, paragraph (2) of the Act in the year preceding a given year ceases to be subject to the application of the provisions of that paragraph in that year, with respect to the calculation of the amount of miscellaneous income pertaining to that business for the year in which the person ceases to be subject to their application, the amount equivalent to the difference between the amount of accounts receivable, accounts payable, accrued revenue, unearned revenue, prepaid expenses, accrued expenses and other similar assets and liabilities, and assets equivalent to the assets listed in the items of Article 3 (Scope of Inventory) of the Order pertaining to that business (hereinafter referred to as "accounts receivable, etc." in this paragraph) as of December 31 of the year preceding the year in which the person became subject to their application (where the person newly commenced business that generates miscellaneous income in the course of the year, the date on which the person commenced that business) and the amount of accounts receivable, etc. as of January 1 of the year in which the person ceases to be subject to the application of the provisions of Article 67, paragraph (2) of the Act is to be included in gross revenue or necessary expenses, respectively, in calculating the amount of miscellaneous income pertaining to that business for the year in which the person ceases to be subject to their application.
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**第三項** 前項の場合において、同項のその年の前年以前五年内の各年のいずれの年においても法第六十七条第二項の規定の適用を受けていたときは、その者の選択により、前項の規定を適用しないことができる。
art-40/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-3
In the case referred to in the preceding paragraph, where the provisions of Article 67, paragraph (2) of the Act applied to the person in every one of the years within the five years on or before the year preceding the year referred to in the preceding paragraph, the person may, at the person's choice, decline to apply the provisions of the preceding paragraph.
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**第四項** 前二項の規定の適用を受ける居住者は、これらの規定の適用を受けようとする年分の確定申告書を提出する場合には、当該申告書にこれらの規定の適用を受ける旨の記載をしなければならない。
art-40/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-4
A Resident who is subject to the application of the provisions of the preceding two paragraphs must, when submitting a Tax Return for the year for which the Resident seeks application of those provisions, state in that return to the effect that those provisions apply to the Resident.
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### 第四十条の二（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項） — Matters to Be Stated in a Written Notification on Application of Special Provisions on Timing of Attribution of Revenue and Expenses of Small Enterprises
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art-40-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2
**第一項** 令第百九十七条第一項（収入及び費用の帰属時期の特例を受けるための手続等）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-40-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 197, paragraph (1) (Procedures, etc. for Receiving Special Provisions on Timing of Attribution of Revenue and Expenses) of the Order are the following matters:
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**一** 令第百九十七条第一項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-40-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1/item-1
The name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 197, paragraph (1) of the Order and, if the place of domicile (or place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
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**二** その者が令第百九十五条各号（小規模事業者の要件）に掲げる要件に該当する事実
art-40-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1/item-2
The facts by which the person satisfies the requirements listed in the items of Article 195 (Requirements for Small Enterprises) of the Order;
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**三** 前条第一項各号に規定する前年十二月三十一日における同項第一号の売掛金等の額並びに同項第二号の引当金及び準備金の金額
art-40-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1/item-3
As of December 31 of the preceding year prescribed in the items of paragraph (1) of the preceding Article, the amount of accounts receivable, etc. referred to in item (i) of that paragraph and the amounts of allowances and reserves referred to in item (ii) of that paragraph;
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**四** その他参考となるべき事項
art-40-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1/item-4
Any other matters for reference.
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**第二項** 令第百九十七条第二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-40-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 197, paragraph (2) of the Order are the following matters:
machine translation, not official
**一** 令第百九十七条第二項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-40-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-2/item-1
The name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 197, paragraph (2) of the Order and, if the place of domicile (or place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** 前項の届出書に記載した同項第三号に掲げる事項
art-40-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-2/item-2
The matters stated in the written notification set forth in the preceding paragraph that are listed in item (iii) of that paragraph;
machine translation, not official
**三** その他参考となるべき事項
art-40-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-2/item-3
Any other matters for reference.
machine translation, not official
---
## Cites
- art-18/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- art-18/par-1: 投資信託及び投資法人に関する法律第百三十七条 → e-Gov law 326AC0100000198, 第百三十七条 (Article 137), art-137 — not held in this collection
- art-18/par-1: 同条第三項 → e-Gov law 326AC0100000198, 第百三十七条第三項 (Article 137, paragraph (3)), art-137/par-3 — not held in this collection
- art-18/par-1: 同法第百三十五条 → e-Gov law 326AC0100000198, 第百三十五条 (Article 135), art-135 — not held in this collection
- art-18/par-1: 次項 → 所得税法施行規則 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18/par-2
- art-18/par-2: 令第六十一条第二項第五号 → e-Gov law 340CO0000000096, 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — not held in this collection
- art-18/par-3: 令第六十一条第六項第十一号 → e-Gov law 340CO0000000096, 第六十一条第六項第十一号 (Article 61, paragraph (6), item (xi)), art-61/par-6/item-11 — not held in this collection
- art-18/par-3: この項 → 所得税法施行規則 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18/par-3
- art-18/par-3: 同条第二項第二号 → e-Gov law 340CO0000000096, 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — not held in this collection
- art-18/par-3: 同項第三号 → e-Gov law 340CO0000000096, 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — not held in this collection
- art-18-2/par-1: 令第六十四条第一項第二号 → e-Gov law 340CO0000000096, 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — not held in this collection
- art-18-2/par-1/item-1: 確定給付企業年金法施行令（平成十三年政令第四百二十四号）第五十四条の四 → e-Gov law 413CO0000000424, 第五十四条の四 (Article 54-4), art-54-4 — not held in this collection
- art-18-2/par-1/item-2: 確定給付企業年金法（平成十三年法律第五十号）第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-18-2/par-1/item-2: 同法第八十二条の五第一項 → e-Gov law 413AC0000000050, 第八十二条の五第一項 (Article 82-5, paragraph (1)), art-82-5/par-1 — not held in this collection
- art-18-3/par-1: 令第六十九条第一項第二号 → e-Gov law 340CO0000000096, 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — not held in this collection
- art-18-3/par-1/item-1: 令第六十九条第一項第一号 → e-Gov law 340CO0000000096, 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — not held in this collection
- art-18-3/par-1/item-1: 令第七十二条第三項第七号 → e-Gov law 340CO0000000096, 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — not held in this collection
- art-18-3/par-1/item-1: この条 → 所得税法施行規則 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3
- art-18-3/par-1/item-1: 確定拠出年金法（平成十三年法律第八十八号）第五十四条第一項 → 確定拠出年金法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-54/par-1 · https://japanlaw.org/l/413AC0000000088/art-54/par-1
- art-18-3/par-1/item-1: 同法第二条第七項第一号 → 確定拠出年金法 第二条第七項第一号 (Article 2, paragraph (7), item (i)), art-2/par-7/item-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-7/item-1 · https://japanlaw.org/l/413AC0000000088/art-2/par-7/item-1
- art-18-3/par-1/item-1: 次号 → 所得税法施行規則 第十八条の三第一項第二号 (Article 18-3, paragraph (1), item (ii)), art-18-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3/par-1/item-2
- art-18-3/par-1/item-1/sub-2: 確定拠出年金法第三十三条第二項第二号 → 確定拠出年金法 第三十三条第二項第二号 (Article 33, paragraph (2), item (ii)), art-33/par-2/item-2 — https://japanlaw.org/en/defined-contribution-pension-act/art-33/par-2/item-2 · https://japanlaw.org/l/413AC0000000088/art-33/par-2/item-2
- art-18-3/par-1/item-1/sub-2: この条 → 所得税法施行規則 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18#art-18-3
- art-18-3/par-1/item-1/sub-2: 同項第四号 → 確定拠出年金法 第三十三条第二項第四号 (Article 33, paragraph (2), item (iv)), art-33/par-2/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-33/par-2/item-4 · https://japanlaw.org/l/413AC0000000088/art-33/par-2/item-4
- art-18-3/par-1/item-2: 確定拠出年金法第五十四条の二第一項 → 確定拠出年金法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-54-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-54-2/par-1
- art-18-3/par-2: 令第六十九条第一項第二号 → e-Gov law 340CO0000000096, 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — not held in this collection
- art-18-3/par-2: 確定拠出年金法第七十四条の二第一項 → 確定拠出年金法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/defined-contribution-pension-act/art-74-2/par-1 · https://japanlaw.org/l/413AC0000000088/art-74-2/par-1
- art-18-3/par-2: 同法第二条第五項 → 確定拠出年金法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/defined-contribution-pension-act/art-2/par-5 · https://japanlaw.org/l/413AC0000000088/art-2/par-5
- art-18-4/par-1: 令第七十三条第一項第五号 → e-Gov law 340CO0000000096, 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — not held in this collection
- art-18-4/par-1/item-1: 令第七十四条第五項 → e-Gov law 340CO0000000096, 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — not held in this collection
- art-18-4/par-1/item-1: この条 → 所得税法施行規則 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4
- art-18-4/par-1/item-1: 第十九条 → 所得税法施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19
- art-18-4/par-1/item-1/sub-1: 令第七十三条第一項第二号 → e-Gov law 340CO0000000096, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-18-4/par-1/item-1/sub-1: 次項 → 所得税法施行規則 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-2
- art-18-4/par-1/item-1/sub-1: 第四項 → 所得税法施行規則 第十八条の四第四項 (Article 18-4, paragraph (4)), art-18-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-4
- art-18-4/par-1/item-1/sub-1: 第九項 → 所得税法施行規則 第十八条の四第九項 (Article 18-4, paragraph (9)), art-18-4/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9
- art-18-4/par-1/item-2: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-18-4/par-1/item-2/sub-1: 令第七十三条第一項第二号 → e-Gov law 340CO0000000096, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-18-4/par-2: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-2: この項 → 所得税法施行規則 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-2
- art-18-4/par-2: 第四項 → 所得税法施行規則 第十八条の四第四項 (Article 18-4, paragraph (4)), art-18-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-4
- art-18-4/par-2: 第六項 → 所得税法施行規則 第十八条の四第六項 (Article 18-4, paragraph (6)), art-18-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-6
- art-18-4/par-2: 第八項 → 所得税法施行規則 第十八条の四第八項 (Article 18-4, paragraph (8)), art-18-4/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-8
- art-18-4/par-3: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-3/item-1: 農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-18-4/par-3/item-1: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-18-4/par-3/item-1: 農業協同組合法第十条第一項第三号 → e-Gov law 322AC0000000132, 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — not held in this collection
- art-18-4/par-3/item-1: 同法第六十五条第二項 → e-Gov law 322AC0000000132, 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — not held in this collection
- art-18-4/par-3/item-2: 農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律（平成八年法律第百十八号。以下この項において「再編強化法」という。）第八条 → e-Gov law 408AC0000000118, 第八条 (Article 8), art-8 — not held in this collection
- art-18-4/par-3/item-2: 再編強化法第二条第二項 → e-Gov law 408AC0000000118, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-18-4/par-3/item-2: 第五号 → 所得税法施行規則 第十八条の四第三項第五号 (Article 18-4, paragraph (3), item (v)), art-18-4/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5
- art-18-4/par-3/item-3: 再編強化法第二条第一項第二号 → e-Gov law 408AC0000000118, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-18-4/par-3/item-3: 第五号 → 所得税法施行規則 第十八条の四第三項第五号 (Article 18-4, paragraph (3), item (v)), art-18-4/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-5
- art-18-4/par-3/item-3: 第六号 → 所得税法施行規則 第十八条の四第三項第六号 (Article 18-4, paragraph (3), item (vi)), art-18-4/par-3/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-6
- art-18-4/par-3/item-4: この項 → 所得税法施行規則 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3
- art-18-4/par-3/item-5: 再編強化法第二条第四項 → e-Gov law 408AC0000000118, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-18-4/par-3/item-5/sub-1: 再編強化法第二条第三項 → e-Gov law 408AC0000000118, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-18-4/par-3/item-5/sub-1: 次号 → 所得税法施行規則 第十八条の四第三項第六号 (Article 18-4, paragraph (3), item (vi)), art-18-4/par-3/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-3/item-6
- art-18-4/par-3/item-5/sub-2: 再編強化法第二条第一項第一号 → e-Gov law 408AC0000000118, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-18-4/par-3/item-5/sub-2: 農業協同組合法第十条第一項第三号 → e-Gov law 322AC0000000132, 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — not held in this collection
- art-18-4/par-3/item-5/sub-3: 農業協同組合法第十条第一項第三号 → e-Gov law 322AC0000000132, 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — not held in this collection
- art-18-4/par-3/item-5/sub-4: 再編強化法第二条第一項第三号 → e-Gov law 408AC0000000118, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-18-4/par-3/item-5/sub-4: 同項第五号 → e-Gov law 408AC0000000118, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-18-4/par-3/item-5/sub-4: 同項第四号 → e-Gov law 408AC0000000118, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-18-4/par-3/item-5/sub-4: 同項第六号 → e-Gov law 408AC0000000118, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- art-18-4/par-4: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-4/item-1: 次号 → 所得税法施行規則 第十八条の四第四項第二号 (Article 18-4, paragraph (4), item (ii)), art-18-4/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-4/item-2
- art-18-4/par-4/item-1: 第六項 → 所得税法施行規則 第十八条の四第六項 (Article 18-4, paragraph (6)), art-18-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-6
- art-18-4/par-5: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-5: 同項第一号 → e-Gov law 340CO0000000096, 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — not held in this collection
- art-18-4/par-5: 第九項 → 所得税法施行規則 第十八条の四第九項 (Article 18-4, paragraph (9)), art-18-4/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9
- art-18-4/par-5: 第十項 → 所得税法施行規則 第十八条の四第十項 (Article 18-4, paragraph (10)), art-18-4/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10
- art-18-4/par-5: 第十三項 → 所得税法施行規則 第十八条の四第十三項 (Article 18-4, paragraph (13)), art-18-4/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13
- art-18-4/par-5: 第十四項第三号 → 所得税法施行規則 第十八条の四第十四項第三号 (Article 18-4, paragraph (14), item (iii)), art-18-4/par-14/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14/item-3
- art-18-4/par-6: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-7: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-7: 同項第五号 → e-Gov law 340CO0000000096, 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — not held in this collection
- art-18-4/par-8: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-8: 同項第一号 → e-Gov law 340CO0000000096, 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — not held in this collection
- art-18-4/par-8: 次項第一号 → 所得税法施行規則 第十八条の四第九項第一号 (Article 18-4, paragraph (9), item (i)), art-18-4/par-9/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9/item-1
- art-18-4/par-8: 第十項 → 所得税法施行規則 第十八条の四第十項 (Article 18-4, paragraph (10)), art-18-4/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10
- art-18-4/par-9: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-9/item-1: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-9/item-1: 次項 → 所得税法施行規則 第十八条の四第十項 (Article 18-4, paragraph (10)), art-18-4/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-10
- art-18-4/par-9/item-1: この項 → 所得税法施行規則 第十八条の四第九項 (Article 18-4, paragraph (9)), art-18-4/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9
- art-18-4/par-9/item-1: 次号 → 所得税法施行規則 第十八条の四第九項第二号 (Article 18-4, paragraph (9), item (ii)), art-18-4/par-9/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-9/item-2
- art-18-4/par-10: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-18-4/par-10/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-18-4/par-10/item-1: この条 → 所得税法施行規則 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4
- art-18-4/par-11: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-11: 第十三項 → 所得税法施行規則 第十八条の四第十三項 (Article 18-4, paragraph (13)), art-18-4/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13
- art-18-4/par-12: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-13: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-13/item-4: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-13/item-5: 前号 → 所得税法施行規則 第十八条の四第十三項第四号 (Article 18-4, paragraph (13), item (iv)), art-18-4/par-13/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-13/item-4
- art-18-4/par-14: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-14/item-2: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-14/item-3: 令第七十三条第一項第八号 → e-Gov law 340CO0000000096, 第七十三条第一項第八号 (Article 73, paragraph (1), item (viii)), art-73/par-1/item-8 — not held in this collection
- art-18-4/par-14/item-4: 前号 → 所得税法施行規則 第十八条の四第十四項第三号 (Article 18-4, paragraph (14), item (iii)), art-18-4/par-14/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-4#art-18-4/par-14/item-3
- art-18-5/par-1: 令第七十三条第二項第五号 → e-Gov law 340CO0000000096, 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — not held in this collection
- art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第一号 (Article 18-5, paragraph (1), item (i)), art-18-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-1
- art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第二号 (Article 18-5, paragraph (1), item (ii)), art-18-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-2
- art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第三号 (Article 18-5, paragraph (1), item (iii)), art-18-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-3
- art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第四号 (Article 18-5, paragraph (1), item (iv)), art-18-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-4
- art-18-5/par-1/item-6: 前三号 → 所得税法施行規則 第十八条の五第一項第三号 (Article 18-5, paragraph (1), item (iii)), art-18-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-3
- art-18-5/par-1/item-6: 前三号 → 所得税法施行規則 第十八条の五第一項第四号 (Article 18-5, paragraph (1), item (iv)), art-18-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-4
- art-18-5/par-1/item-6: 前三号 → 所得税法施行規則 第十八条の五第一項第五号 (Article 18-5, paragraph (1), item (v)), art-18-5/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-18-5/par-1/item-5
- art-19/par-1: 令第七十四条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-1/item-1: 令第七十四条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-1/item-2: 前号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-1/item-3: 前号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-2
- art-19/par-1/item-4: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-1/item-4: 第二号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-2
- art-19/par-1/item-4: 令第七十三条第一項第二号 → e-Gov law 340CO0000000096, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-19/par-1/item-5: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-1/item-5: 令第七十三条第二項第五号 → e-Gov law 340CO0000000096, 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — not held in this collection
- art-19/par-1/item-6: 令第七十五条第一項 → e-Gov law 340CO0000000096, 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — not held in this collection
- art-19/par-1/item-6: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-1/item-7: 令第七十五条第三項 → e-Gov law 340CO0000000096, 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — not held in this collection
- art-19/par-1/item-7: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-1/item-7: 同項 → 所得税法施行規則 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1
- art-19/par-2: 令第七十四条第六項 → e-Gov law 340CO0000000096, 第七十四条第六項 (Article 74, paragraph (6)), art-74/par-6 — not held in this collection
- art-19/par-2: 同条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-2/item-1: 前項第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-2/item-1: 第二号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-2
- art-19/par-2/item-2: 令第七十四条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-2/item-2: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-19/par-2/item-3: 前号 → 所得税法施行規則 第十九条第二項第二号 (Article 19, paragraph (2), item (ii)), art-19/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-2/item-2
- art-19/par-2/item-4: 令第七十四条第六項 → e-Gov law 340CO0000000096, 第七十四条第六項 (Article 74, paragraph (6)), art-74/par-6 — not held in this collection
- art-19/par-2/item-4: 同条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-2/item-4: 令第七十三条第二項第四号 → e-Gov law 340CO0000000096, 第七十三条第二項第四号 (Article 73, paragraph (2), item (iv)), art-73/par-2/item-4 — not held in this collection
- art-19/par-2/item-4: 第五号 → e-Gov law 340CO0000000096, 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — not held in this collection
- art-19/par-3: 第一項第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-1
- art-19/par-3: 第二号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19/par-1/item-2
- art-19-2/par-1: 令第七十九条第一項 → e-Gov law 340CO0000000096, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection
- art-19-2/par-1: 砂防法（明治三十年法律第二十九号）第一条 → e-Gov law 130AC0000000029, 第一条 (Article 1), art-1 — not held in this collection
- art-19-2/par-1: この項 → 所得税法施行規則 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-2/par-1
- art-19-2/par-2: 令第七十九条第一項第一号 → e-Gov law 340CO0000000096, 第七十九条第一項第一号 (Article 79, paragraph (1), item (i)), art-79/par-1/item-1 — not held in this collection
- art-19-2/par-2: 河川法（昭和三十九年法律第百六十七号）第十六条第一項 → e-Gov law 339AC0000000167, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- art-19-2/par-2: 同法第六条第一項第三号 → e-Gov law 339AC0000000167, 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — not held in this collection
- art-19-2/par-2: 同法第七十九条第一項 → e-Gov law 339AC0000000167, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection
- art-19-2/par-3: 令第七十九条第一項第三号 → e-Gov law 340CO0000000096, 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — not held in this collection
- art-19-3/par-1: 令第八十二条の三第一項第二号 → e-Gov law 340CO0000000096, 第八十二条の三第一項第二号 (Article 82-3, paragraph (1), item (ii)), art-82-3/par-1/item-2 — not held in this collection
- art-19-3/par-1/item-1: 次号 → 所得税法施行規則 第十九条の三第一項第二号 (Article 19-3, paragraph (1), item (ii)), art-19-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-2
- art-19-3/par-1/item-1: この号 → 所得税法施行規則 第十九条の三第一項第一号 (Article 19-3, paragraph (1), item (i)), art-19-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-1
- art-19-3/par-1/item-1: 第三号 → 所得税法施行規則 第十九条の三第一項第三号 (Article 19-3, paragraph (1), item (iii)), art-19-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-3
- art-19-3/par-1/item-2: この条 → 所得税法施行規則 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3
- art-19-3/par-1/item-2: 次号 → 所得税法施行規則 第十九条の三第一項第三号 (Article 19-3, paragraph (1), item (iii)), art-19-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-3
- art-19-3/par-1/item-2: 第四号 → 所得税法施行規則 第十九条の三第一項第四号 (Article 19-3, paragraph (1), item (iv)), art-19-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-3/par-1/item-4
- art-19-4/par-1: 令第八十四条第一項 → e-Gov law 340CO0000000096, 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — not held in this collection
- art-19-4/par-1/item-1: 令第八十四条第一項 → e-Gov law 340CO0000000096, 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — not held in this collection
- art-19-4/par-1/item-1: 次号 → 所得税法施行規則 第十九条の四第一項第二号 (Article 19-4, paragraph (1), item (ii)), art-19-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4/par-1/item-2
- art-19-4/par-1/item-1: 同項 → 所得税法施行規則 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4/par-1
- art-19-4/par-1/item-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-19-4/par-2: この条 → 所得税法施行規則 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-19-4
- art-19-4/par-2: 令第八十三条の二第五項第一号から第五号まで → e-Gov law 340CO0000000096, 第八十三条の二第五項第一号 (Article 83-2, paragraph (5), item (i)), art-83-2/par-5/item-1 — not held in this collection
- art-20/par-1: 法第四十二条第三項 → 所得税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/income-tax-act/art-42/par-3 · https://japanlaw.org/l/340AC0000000033/art-42/par-3
- art-20/par-1/item-1: 法第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1
- art-20/par-1/item-2: 法第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1
- art-20/par-1/item-3: 法第四十二条第二項 → 所得税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/income-tax-act/art-42/par-2 · https://japanlaw.org/l/340AC0000000033/art-42/par-2
- art-21/par-1: 法第四十三条第四項 → 所得税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/income-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000033/art-43/par-4
- art-21/par-1/item-1: 法第四十三条第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000033/art-43/par-1
- art-21/par-1/item-2: 前号 → 所得税法施行規則 第二十一条第一項第一号 (Article 21, paragraph (1), item (i)), art-21/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-18-5#art-21/par-1/item-1
- art-21/par-1/item-2: 法第四十三条第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000033/art-43/par-1
- art-21-2/par-1: 法第四十四条の二第三項 → 所得税法 第四十四条の二第三項 (Article 44-2, paragraph (3)), art-44-2/par-3 — https://japanlaw.org/en/income-tax-act/art-44-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-3
- art-21-2/par-1/item-1: 法第四十四条の二第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/income-tax-act/art-44-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-1
- art-21-2/par-1/item-2: 法第四十四条の二第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/income-tax-act/art-44-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-1
- art-21-3/par-1: 法第四十五条第三項第一号 → 所得税法 第四十五条第三項第一号 (Article 45, paragraph (3), item (i)), art-45/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-45/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-45/par-3/item-1
- art-22/par-1: 令第九十九条の二第二項 → e-Gov law 340CO0000000096, 第九十九条の二第二項 (Article 99-2, paragraph (2)), art-99-2/par-2 — not held in this collection
- art-23/par-1: 令第百一条第二項 → e-Gov law 340CO0000000096, 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — not held in this collection
- art-23/par-1/item-1: 令第百一条第二項 → e-Gov law 340CO0000000096, 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — not held in this collection
- art-23-2/par-1: 令第百十二条第一項 → e-Gov law 340CO0000000096, 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — not held in this collection
- art-23-2/par-1: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12
- art-23-2/par-1: 同条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-23-2/par-1: この条 → 所得税法施行規則 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-2
- art-23-2/par-1: 次条 → 所得税法施行規則 第二十三条の三 (Article 23-3), art-23-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-3
- art-23-3/par-1: 令第百十三条第一項 → e-Gov law 340CO0000000096, 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — not held in this collection
- art-23-3/par-1: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-9
- art-23-3/par-1: 同条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-3
- art-23-4/par-1: 令第百十九条 → e-Gov law 340CO0000000096, 第百十九条 (Article 119), art-119 — not held in this collection
- art-24/par-1: 令第百二十条の三第二項 → e-Gov law 340CO0000000096, 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — not held in this collection
- art-24/par-1/item-1: 令第百二十条の三第二項 → e-Gov law 340CO0000000096, 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — not held in this collection
- art-24/par-1/item-2: 令第百三十二条第一項 → e-Gov law 340CO0000000096, 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — not held in this collection
- art-24-2/par-1: 令第百二十一条第三項 → e-Gov law 340CO0000000096, 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — not held in this collection
- art-25/par-1: 令第百二十一条第四項 → e-Gov law 340CO0000000096, 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — not held in this collection
- art-25/par-1/item-1: 令第百二十一条第四項 → e-Gov law 340CO0000000096, 第百二十一条第四項 (Article 121, paragraph (4)), art-121/par-4 — not held in this collection
- art-25/par-1/item-2: 令第百二十一条第二項 → e-Gov law 340CO0000000096, 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — not held in this collection
- art-25/par-1/item-2: 第二十七条 → 所得税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27
- art-25/par-1/item-2: 令第百二十一条第一項 → e-Gov law 340CO0000000096, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection
- art-25-2/par-1: 令第百二十一条の二第二項 → e-Gov law 340CO0000000096, 第百二十一条の二第二項 (Article 121-2, paragraph (2)), art-121-2/par-2 — not held in this collection
- art-25-2/par-1/item-1: 令第百二十一条の二第二項 → e-Gov law 340CO0000000096, 第百二十一条の二第二項 (Article 121-2, paragraph (2)), art-121-2/par-2 — not held in this collection
- art-25-2/par-1/item-2: 令第百二十一条の二第一項 → e-Gov law 340CO0000000096, 第百二十一条の二第一項 (Article 121-2, paragraph (1)), art-121-2/par-1 — not held in this collection
- art-25-2/par-1/item-2: 同条第二項 → e-Gov law 340CO0000000096, 第百二十一条の二第二項 (Article 121-2, paragraph (2)), art-121-2/par-2 — not held in this collection
- art-25-2/par-1/item-2: 同条第三項 → e-Gov law 340CO0000000096, 第百二十一条の二第三項 (Article 121-2, paragraph (3)), art-121-2/par-3 — not held in this collection
- art-26/par-1: 令第百二十二条第一項 → e-Gov law 340CO0000000096, 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — not held in this collection
- art-26/par-1/item-5: 前各号 → 所得税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-1
- art-26/par-1/item-5: 前各号 → 所得税法施行規則 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-2
- art-26/par-1/item-5: 前各号 → 所得税法施行規則 第二十六条第一項第三号 (Article 26, paragraph (1), item (iii)), art-26/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-3
- art-26/par-1/item-5: 前各号 → 所得税法施行規則 第二十六条第一項第四号 (Article 26, paragraph (1), item (iv)), art-26/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-26/par-1/item-4
- art-27/par-1: 令第百二十二条第二項 → e-Gov law 340CO0000000096, 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — not held in this collection
- art-27/par-1/item-1: 令第百二十二条第二項 → e-Gov law 340CO0000000096, 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — not held in this collection
- art-27/par-1/item-2: 前号 → 所得税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-27/par-1/item-1
- art-27/par-1/item-2: 令第百二十二条第一項 → e-Gov law 340CO0000000096, 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — not held in this collection
- art-27/par-1/item-3: 令第百二十二条第一項 → e-Gov law 340CO0000000096, 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — not held in this collection
- art-28/par-1: 令第百二十三条第一項 → e-Gov law 340CO0000000096, 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — not held in this collection
- art-28/par-1/item-1: この条 → 所得税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28
- art-28/par-1/item-1: 第三十三条 → 所得税法施行規則 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33
- art-28/par-1/item-5: 令第六条第八号 → e-Gov law 340CO0000000096, 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — not held in this collection
- art-28/par-1/item-5: 次号 → 所得税法施行規則 第二十八条第一項第六号 (Article 28, paragraph (1), item (vi)), art-28/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-28/par-1/item-6
- art-29/par-1: 令第百二十四条第二項 → e-Gov law 340CO0000000096, 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — not held in this collection
- art-29/par-1/item-1: 令第百二十四条第二項 → e-Gov law 340CO0000000096, 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — not held in this collection
- art-30/par-1: 令第百三十条第一項第六号 → e-Gov law 340CO0000000096, 第百三十条第一項第六号 (Article 130, paragraph (1), item (vi)), art-130/par-1/item-6 — not held in this collection
- art-30/par-1/item-1: この条 → 所得税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30
- art-30/par-1/item-1: 第三十三条第二項 → 所得税法施行規則 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-2
- art-30/par-1/item-3: 前二号 → 所得税法施行規則 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-1
- art-30/par-1/item-3: 前二号 → 所得税法施行規則 第三十条第一項第二号 (Article 30, paragraph (1), item (ii)), art-30/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-2
- art-31/par-1: 令第百三十条第二項 → e-Gov law 340CO0000000096, 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — not held in this collection
- art-31/par-1/item-1: 令第百三十条第二項 → e-Gov law 340CO0000000096, 第百三十条第二項 (Article 130, paragraph (2)), art-130/par-2 — not held in this collection
- art-31/par-1/item-2: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-31/par-1/item-3: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-31/par-1/item-4: 令第百三十条第一項第一号から第五号まで → e-Gov law 340CO0000000096, 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — not held in this collection
- art-31/par-1/item-4: 前条 → 所得税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30
- art-31/par-1/item-5: 第二号 → 所得税法施行規則 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-31/par-1/item-2
- art-32/par-1: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-1/item-1: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-1/item-1: この項 → 所得税法施行規則 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-1
- art-32/par-1/item-1: 次項 → 所得税法施行規則 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-2
- art-32/par-1/item-2: 令第百二十六条第一項第一号 → e-Gov law 340CO0000000096, 第百二十六条第一項第一号 (Article 126, paragraph (1), item (i)), art-126/par-1/item-1 — not held in this collection
- art-32/par-1/item-2: 同項第二号 → e-Gov law 340CO0000000096, 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — not held in this collection
- art-32/par-1/item-2: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-2: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-2/item-1: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-2/item-2: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-2/item-3: 令第百三十条第七項 → e-Gov law 340CO0000000096, 第百三十条第七項 (Article 130, paragraph (7)), art-130/par-7 — not held in this collection
- art-32/par-2/item-4: 前項 → 所得税法施行規則 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-1
- art-32/par-3: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-3/item-1: 第三十条第一号 → 所得税法施行規則 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-1
- art-32/par-3/item-1: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-3/item-2: 第三十条第三号 → 所得税法施行規則 第三十条第一項第三号 (Article 30, paragraph (1), item (iii)), art-30/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-30/par-1/item-3
- art-32/par-3/item-2: 令第百三十条第一項第一号 → e-Gov law 340CO0000000096, 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — not held in this collection
- art-32/par-3/item-2: 第三十条第一号 → e-Gov law 340CO0000000096, 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — not held in this collection
- art-32/par-3/item-2: 同項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-32/par-4: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-4/item-1: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-4/item-2: 令第百三十条第八項 → e-Gov law 340CO0000000096, 第百三十条第八項 (Article 130, paragraph (8)), art-130/par-8 — not held in this collection
- art-32/par-4/item-3: 令第百三十条第一項第一号 → e-Gov law 340CO0000000096, 第百三十条第一項第一号 (Article 130, paragraph (1), item (i)), art-130/par-1/item-1 — not held in this collection
- art-32/par-4/item-3: 前項 → 所得税法施行規則 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-32/par-3
- art-33/par-1: 令第百三十条第一項 → e-Gov law 340CO0000000096, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection
- art-33/par-1: この項 → 所得税法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-1
- art-33/par-1: 令第百二十条から第百二十一条まで → e-Gov law 340CO0000000096, 第百二十条 (Article 120), art-120 — not held in this collection
- art-33/par-2: 前項 → 所得税法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-1
- art-33/par-3: 令第百二十条の二第一項第一号 → e-Gov law 340CO0000000096, 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — not held in this collection
- art-33/par-3: 第一項 → 所得税法施行規則 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-33/par-1
- art-34/par-1: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-2: 前項 → 所得税法施行規則 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-1
- art-34/par-2/item-1/sub-1: 次号 → 所得税法施行規則 第三十四条第二項第二号 (Article 34, paragraph (2), item (ii)), art-34/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2/item-2
- art-34/par-2/item-1/sub-2: 令第百三十条第九項 → e-Gov law 340CO0000000096, 第百三十条第九項 (Article 130, paragraph (9)), art-130/par-9 — not held in this collection
- art-34/par-2/item-1/sub-2: この号 → 所得税法施行規則 第三十四条第二項第一号 (Article 34, paragraph (2), item (i)), art-34/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-2/item-1
- art-34/par-3: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-3/item-1: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-3/item-2: 令第百三十三条 → e-Gov law 340CO0000000096, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-34/par-3/item-3: 第一号 → 所得税法施行規則 第三十四条第三項第一号 (Article 34, paragraph (3), item (i)), art-34/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-1
- art-34/par-3/item-5: 第三号 → 所得税法施行規則 第三十四条第三項第三号 (Article 34, paragraph (3), item (iii)), art-34/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-3
- art-34/par-3/item-7: 第一項 → 所得税法施行規則 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-1
- art-34/par-3/item-8: 第三号 → 所得税法施行規則 第三十四条第三項第三号 (Article 34, paragraph (3), item (iii)), art-34/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-30#art-34/par-3/item-3
- art-34-2/par-1: 次項 → 所得税法施行規則 第三十四条の二第二項 (Article 34-2, paragraph (2)), art-34-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2/par-2
- art-34-2/par-1: 令第百三十八条第一項 → e-Gov law 340CO0000000096, 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — not held in this collection
- art-34-2/par-2: 令第百三十八条第一項 → e-Gov law 340CO0000000096, 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — not held in this collection
- art-34-3/par-1: 前条 → 所得税法施行規則 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-34-2
- art-34-3/par-1: 令第百三十九条第一項 → e-Gov law 340CO0000000096, 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — not held in this collection
- art-35/par-1: 令第百四十四条第一項第一号 → e-Gov law 340CO0000000096, 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — not held in this collection
- art-35/par-1/item-1: 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項 → e-Gov law 507AC0000000067, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-35/par-1/item-1: 第二十九条 → e-Gov law 507AC0000000067, 第二十九条 (Article 29), art-29 — not held in this collection
- art-35/par-1/item-1: 同法第三条第一項 → e-Gov law 507AC0000000067, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-35-2/par-1: 令第百四十四条第一項第三号 → e-Gov law 340CO0000000096, 第百四十四条第一項第三号 (Article 144, paragraph (1), item (iii)), art-144/par-1/item-3 — not held in this collection
- art-35-2/par-1/item-2: 電子記録債権法（平成十九年法律第百二号）第二条第二項 → e-Gov law 419AC0000000102, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-35-2/par-1/item-2/sub-1: 預金保険法（昭和四十六年法律第三十四号）第二条第一項 → e-Gov law 346AC0000000034, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-35-2/par-1/item-2/sub-1: この号 → 所得税法施行規則 第三十五条の二第一項第二号 (Article 35-2, paragraph (1), item (ii)), art-35-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-35-2/par-1/item-2
- art-35-2/par-1/item-2/sub-1: 電子記録債権法第五十八条第一項 → e-Gov law 419AC0000000102, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection
- art-35-2/par-1/item-2/sub-1: 同法第五十一条第一項 → e-Gov law 419AC0000000102, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection
- art-35-2/par-1/item-2/sub-2: 電子記録債権法第五十六条 → e-Gov law 419AC0000000102, 第五十六条 (Article 56), art-56 — not held in this collection
- art-36/par-1: 令第百四十四条第二項 → e-Gov law 340CO0000000096, 第百四十四条第二項 (Article 144, paragraph (2)), art-144/par-2 — not held in this collection
- art-36/par-1/item-1: 令第百四十四条第一項 → e-Gov law 340CO0000000096, 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — not held in this collection
- art-36-2/par-1: 令第百五十四条第二項 → e-Gov law 340CO0000000096, 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — not held in this collection
- art-36-2/par-1: 令第百五十三条第三号 → e-Gov law 340CO0000000096, 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — not held in this collection
- art-36-3/par-1: 令第百五十六条第三号 → e-Gov law 340CO0000000096, 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — not held in this collection
- art-36-3/par-1: に規定する掛金等の額及び確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号 → e-Gov law 413CO0000000248, 第二十二条第一項第五号 (Article 22, paragraph (1), item (v)), art-22/par-1/item-5 — not held in this collection
- art-36-4/par-1: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-4/par-1/item-1: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-4/par-1/item-2: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-36-4/par-1/item-2: この条 → 所得税法施行規則 第三十六条の四 (Article 36-4), art-36-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4
- art-36-4/par-1/item-2: 前号 → 所得税法施行規則 第三十六条の四第一項第一号 (Article 36-4, paragraph (1), item (i)), art-36-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-34-2#art-36-4/par-1/item-1
- art-36-4/par-2: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-4/par-3: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-36-4/par-3: 同条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-5/par-1: 法第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2
- art-36-5/par-1: 同項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-4
- art-36-5/par-1: 第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-5
- art-36-5/par-1: 同条第一項 → 所得税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-1
- art-36-5/par-1/item-1: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-1
- art-36-5/par-1/item-1/sub-1: この項 → 所得税法施行規則 第三十六条の五第一項 (Article 36-5, paragraph (1)), art-36-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1
- art-36-5/par-1/item-2: 法第五十七条の二第二項第二号 → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-2
- art-36-5/par-1/item-3: 法第五十七条の二第二項第三号 → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-3
- art-36-5/par-1/item-4: 法第五十七条の二第二項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-4
- art-36-5/par-1/item-5: 法第五十七条の二第二項第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-5
- art-36-5/par-1/item-6: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-6
- art-36-5/par-1/item-6/sub-1: 第三号 → 所得税法施行規則 第三十六条の五第一項第三号 (Article 36-5, paragraph (1), item (iii)), art-36-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-3
- art-36-5/par-1/item-6/sub-2: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-6
- art-36-5/par-1/item-6/sub-2: 令第百六十七条の三第四項 → e-Gov law 340CO0000000096, 第百六十七条の三第四項 (Article 167-3, paragraph (4)), art-167-3/par-4 — not held in this collection
- art-36-5/par-1/item-7: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-7
- art-36-5/par-1/item-8: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-7
- art-36-5/par-1/item-9: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-7
- art-36-5/par-2: 前項 → 所得税法施行規則 第三十六条の五第一項 (Article 36-5, paragraph (1)), art-36-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1
- art-36-5/par-2: 第四号 → 所得税法施行規則 第三十六条の五第一項第四号 (Article 36-5, paragraph (1), item (iv)), art-36-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-4
- art-36-5/par-2: 第五号 → 所得税法施行規則 第三十六条の五第一項第五号 (Article 36-5, paragraph (1), item (v)), art-36-5/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-1/item-5
- art-36-5/par-2: 法第五十七条の二第二項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-4
- art-36-5/par-2: 第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-5
- art-36-5/par-3: 令第百六十七条の三第一項第一号 → e-Gov law 340CO0000000096, 第百六十七条の三第一項第一号 (Article 167-3, paragraph (1), item (i)), art-167-3/par-1/item-1 — not held in this collection
- art-36-5/par-4: 令第百六十七条の三第二項第一号 → e-Gov law 340CO0000000096, 第百六十七条の三第二項第一号 (Article 167-3, paragraph (2), item (i)), art-167-3/par-2/item-1 — not held in this collection
- art-36-5/par-4: 前項 → 所得税法施行規則 第三十六条の五第三項 (Article 36-5, paragraph (3)), art-36-5/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-5/par-3
- art-36-5/par-5: 令第百六十七条の三第四項 → e-Gov law 340CO0000000096, 第百六十七条の三第四項 (Article 167-3, paragraph (4)), art-167-3/par-4 — not held in this collection
- art-36-5/par-5: 令第十一条 → e-Gov law 340CO0000000096, 第十一条 (Article 11), art-11 — not held in this collection
- art-36-5/par-6: 令第百六十七条の三第四項 → e-Gov law 340CO0000000096, 第百六十七条の三第四項 (Article 167-3, paragraph (4)), art-167-3/par-4 — not held in this collection
- art-36-5/par-6: 令第十一条の二第二項 → e-Gov law 340CO0000000096, 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — not held in this collection
- art-36-6/par-1: 令第百六十七条の五第二号 → e-Gov law 340CO0000000096, 第百六十七条の五第一項第二号 (Article 167-5, paragraph (1), item (ii)), art-167-5/par-1/item-2 — not held in this collection
- art-36-6/par-1: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-6
- art-36-6/par-1: 令第百六十七条の三第五項第一号 → e-Gov law 340CO0000000096, 第百六十七条の三第五項第一号 (Article 167-3, paragraph (5), item (i)), art-167-3/par-5/item-1 — not held in this collection
- art-36-6/par-2: 令第百六十七条の五第二号 → e-Gov law 340CO0000000096, 第百六十七条の五第一項第二号 (Article 167-5, paragraph (1), item (ii)), art-167-5/par-1/item-2 — not held in this collection
- art-36-6/par-3: 前項 → 所得税法施行規則 第三十六条の六第二項 (Article 36-6, paragraph (2)), art-36-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-6/par-2
- art-36-6/par-3: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-36-6/par-3: この項 → 所得税法施行規則 第三十六条の六第三項 (Article 36-6, paragraph (3)), art-36-6/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-6/par-3
- art-36-6/par-3: 日本国有鉄道改革法（昭和六十一年法律第八十七号）第九条第一項 → e-Gov law 361AC0000000087, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-36-7/par-1: 令第百六十七条の六第一項 → e-Gov law 340CO0000000096, 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — not held in this collection
- art-36-7/par-1: 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第七号 → e-Gov law 324AC0000000228, 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — not held in this collection
- art-36-7/par-1: 次条第一項 → 所得税法施行規則 第三十六条の八第一項 (Article 36-8, paragraph (1)), art-36-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1
- art-36-7/par-1: 法第五十七条の三第一項 → 所得税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/income-tax-act/art-57-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-1
- art-36-7/par-1: 次項 → 所得税法施行規則 第三十六条の七第二項 (Article 36-7, paragraph (2)), art-36-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-2
- art-36-7/par-1: 次条第二項 → 所得税法施行規則 第三十六条の八第二項 (Article 36-8, paragraph (2)), art-36-8/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-2
- art-36-7/par-2: 令第百六十七条の六第一項 → e-Gov law 340CO0000000096, 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — not held in this collection
- art-36-7/par-2: 次項 → 所得税法施行規則 第三十六条の七第三項 (Article 36-7, paragraph (3)), art-36-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-5#art-36-7/par-3
- art-36-7/par-3: 令第百六十七条の六第一項 → e-Gov law 340CO0000000096, 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — not held in this collection
- art-36-8/par-1: 法第五十七条の三第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/en/income-tax-act/art-57-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-1: 第二号 → 所得税法施行規則 第三十六条の八第一項第二号 (Article 36-8, paragraph (1), item (ii)), art-36-8/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1/item-2
- art-36-8/par-1: 金融商品取引法第二条第二十項 → 金融商品取引法 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-20 · https://japanlaw.org/l/323AC0000000025/art-2/par-20
- art-36-8/par-1/item-1: この項 → 所得税法施行規則 第三十六条の八第一項 (Article 36-8, paragraph (1)), art-36-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1
- art-36-8/par-1/item-1: 次号 → 所得税法施行規則 第三十六条の八第一項第二号 (Article 36-8, paragraph (1), item (ii)), art-36-8/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-1/item-2
- art-36-8/par-2: 法第五十七条の三第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/en/income-tax-act/art-57-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-2: 次項 → 所得税法施行規則 第三十六条の八第三項 (Article 36-8, paragraph (3)), art-36-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8/par-3
- art-36-8/par-2: この条 → 所得税法施行規則 第三十六条の八 (Article 36-8), art-36-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-36-8
- art-36-8/par-3: 法第五十七条の三第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/en/income-tax-act/art-57-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-3/item-1: 法第五十七条の三第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/en/income-tax-act/art-57-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-3/item-2: 法第五十七条の三第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/en/income-tax-act/art-57-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-37/par-1: 法第五十八条第三項 → 所得税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/en/income-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000033/art-58/par-3
- art-37/par-1/item-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000033/art-58/par-1
- art-37/par-1/item-2: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000033/art-58/par-1
- art-37/par-1/item-3: 前号 → 所得税法施行規則 第三十七条第一項第二号 (Article 37, paragraph (1), item (ii)), art-37/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-2
- art-37/par-1/item-4: 第一号 → 所得税法施行規則 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-36-8#art-37/par-1/item-1
- art-37-2/par-1: 法第六十条の二第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2
- art-37-2/par-1: 第二十三条の四 → 所得税法施行規則 第二十三条の四 (Article 23-4), art-23-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-21-3#art-23-4
- art-37-2/par-2: 法第六十条の二第二項第一号 → 所得税法 第六十条の二第二項第一号 (Article 60-2, paragraph (2), item (i)), art-60-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2/item-1
- art-37-2/par-2/item-1: 法第六十条の二第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2
- art-37-2/par-2/item-1: 次号 → 所得税法施行規則 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-2
- art-37-2/par-2/item-1: 同項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-2/item-1: 同条第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-37-2/par-2/item-1: この条 → 所得税法施行規則 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2
- art-37-2/par-2/item-1/sub-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-37-2/par-2/item-1/sub-2: 金融商品取引法第二条第八項第十号 → 金融商品取引法 第二条第八項第十号 (Article 2, paragraph (8), item (x)), art-2/par-8/item-10 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-10 · https://japanlaw.org/l/323AC0000000025/art-2/par-8/item-10
- art-37-2/par-2/item-1/sub-2: 同法第六十七条の十八第四号 → 金融商品取引法 第六十七条の十八第一項第四号 (Article 67-18, paragraph (1), item (iv)), art-67-18/par-1/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-67-18/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-67-18/par-1/item-4
- art-37-2/par-2/item-1/sub-2: 同法第六十七条の十九 → 金融商品取引法 第六十七条の十九 (Article 67-19), art-67-19 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-67-19 · https://japanlaw.org/l/323AC0000000025/art-67-19
- art-37-2/par-3: 前項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-3: 法第六十条の二第二項第二号 → 所得税法 第六十条の二第二項第二号 (Article 60-2, paragraph (2), item (ii)), art-60-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2/item-2
- art-37-2/par-4: 法第六十条の二第三項第一号 → 所得税法 第六十条の二第三項第一号 (Article 60-2, paragraph (3), item (i)), art-60-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3/item-1
- art-37-2/par-4/item-1: 金融商品取引法第二条第二十一項 → 金融商品取引法 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-21 · https://japanlaw.org/l/323AC0000000025/art-2/par-21
- art-37-2/par-4/item-1: 同条第二十三項 → 金融商品取引法 第二条第二十三項 (Article 2, paragraph (23)), art-2/par-23 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-23 · https://japanlaw.org/l/323AC0000000025/art-2/par-23
- art-37-2/par-4/item-1: この号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-2/par-4/item-1: 同条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-37-2/par-4/item-1: 同条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-8/item-3
- art-37-2/par-4/item-2: 金融商品取引法第二条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22 · https://japanlaw.org/l/323AC0000000025/art-2/par-22
- art-37-2/par-4/item-2: 同項第三号 → 金融商品取引法 第二条第二十二項第三号 (Article 2, paragraph (22), item (iii)), art-2/par-22/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-3
- art-37-2/par-4/item-2: 第四号 → 金融商品取引法 第二条第二十二項第四号 (Article 2, paragraph (22), item (iv)), art-2/par-22/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-4 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-4
- art-37-2/par-4/item-2: 第六号 → 金融商品取引法 第二条第二十二項第六号 (Article 2, paragraph (22), item (vi)), art-2/par-22/item-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-6 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-6
- art-37-2/par-4/item-2: この号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-2/par-4/item-2: 同条第十四項 → 金融商品取引法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-14 · https://japanlaw.org/l/323AC0000000025/art-2/par-14
- art-37-2/par-4/item-2: 次号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-2/par-4/item-3: 金融商品取引法第二条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22 · https://japanlaw.org/l/323AC0000000025/art-2/par-22
- art-37-2/par-4/item-3: 同項第三号 → 金融商品取引法 第二条第二十二項第三号 (Article 2, paragraph (22), item (iii)), art-2/par-22/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-3
- art-37-2/par-4/item-3: 第四号 → 金融商品取引法 第二条第二十二項第四号 (Article 2, paragraph (22), item (iv)), art-2/par-22/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-4 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-4
- art-37-2/par-4/item-3: この号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-2/par-4/item-4: 金融商品取引法第二条第二十項 → 金融商品取引法 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-20 · https://japanlaw.org/l/323AC0000000025/art-2/par-20
- art-37-2/par-4/item-4: 前三号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-2/par-4/item-4: 前三号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-2/par-4/item-4: 前三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-2/par-5: 前項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4
- art-37-2/par-5: 法第六十条の二第三項第二号 → 所得税法 第六十条の二第三項第二号 (Article 60-2, paragraph (3), item (ii)), art-60-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3/item-2
- art-37-2/par-5: 前項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-2/par-5: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-2/par-5: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-2/par-6: 令第百七十条第三項第二号 → e-Gov law 340CO0000000096, 第百七十条第三項第二号 (Article 170, paragraph (3), item (ii)), art-170/par-3/item-2 — not held in this collection
- art-37-2/par-6/item-1: 令第二百六十六条の二第十項 → e-Gov law 340CO0000000096, 第二百六十六条の二第十項 (Article 266-2, paragraph (10)), art-266-2/par-10 — not held in this collection
- art-37-2/par-6/item-1: 法第百三十七条の三第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9
- art-37-2/par-6/item-2: 令第二百六十六条の二第十一項 → e-Gov law 340CO0000000096, 第二百六十六条の二第十一項 (Article 266-2, paragraph (11)), art-266-2/par-11 — not held in this collection
- art-37-2/par-6/item-2: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/en/income-tax-act/art-137-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-10
- art-37-2/par-6/item-2: 同条第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9
- art-37-2/par-7: 令第百七十条第三項第三号 → e-Gov law 340CO0000000096, 第百七十条第三項第三号 (Article 170, paragraph (3), item (iii)), art-170/par-3/item-3 — not held in this collection
- art-37-2/par-7/item-1: 令第二百六十六条の三第八項 → e-Gov law 340CO0000000096, 第二百六十六条の三第八項 (Article 266-3, paragraph (8)), art-266-3/par-8 — not held in this collection
- art-37-2/par-7/item-1: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/en/income-tax-act/art-137-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-10
- art-37-2/par-7/item-1: 同条第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9
- art-37-2/par-7/item-2: 令第二百六十六条の三第二十項 → e-Gov law 340CO0000000096, 第二百六十六条の三第二十項 (Article 266-3, paragraph (20)), art-266-3/par-20 — not held in this collection
- art-37-2/par-7/item-2: 法第百三十七条の三第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9
- art-37-2/par-7/item-3: 令第二百六十六条の三第二十一項 → e-Gov law 340CO0000000096, 第二百六十六条の三第二十一項 (Article 266-3, paragraph (21)), art-266-3/par-21 — not held in this collection
- art-37-2/par-7/item-3: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/en/income-tax-act/art-137-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-10
- art-37-2/par-7/item-3: 同条第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9
- art-37-2/par-8: 第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-8: 法第六十条の二第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8
- art-37-2/par-8: 同項第二号 → 所得税法 第六十条の二第八項第二号 (Article 60-2, paragraph (8), item (ii)), art-60-2/par-8/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-2
- art-37-2/par-8: 同項第三号 → 所得税法 第六十条の二第八項第三号 (Article 60-2, paragraph (8), item (iii)), art-60-2/par-8/item-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-3
- art-37-2/par-9: 第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4
- art-37-2/par-9: 法第六十条の二第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8
- art-37-2/par-9: 同項第五号 → 所得税法 第六十条の二第八項第五号 (Article 60-2, paragraph (8), item (v)), art-60-2/par-8/item-5 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-5 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-5
- art-37-2/par-9: 同項第六号 → 所得税法 第六十条の二第八項第六号 (Article 60-2, paragraph (8), item (vi)), art-60-2/par-8/item-6 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-6 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-6
- art-37-2/par-9: 第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-2/par-9: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-2/par-9: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-2/par-10: 第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
- art-37-2/par-10: 法第六十条の二第十項第二号 → 所得税法 第六十条の二第十項第二号 (Article 60-2, paragraph (10), item (ii)), art-60-2/par-10/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-2
- art-37-2/par-10: 同項第三号 → 所得税法 第六十条の二第十項第三号 (Article 60-2, paragraph (10), item (iii)), art-60-2/par-10/item-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-3
- art-37-2/par-10: 法第六十条の二第十項 → 所得税法 第六十条の二第十項 (Article 60-2, paragraph (10)), art-60-2/par-10 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10
- art-37-2/par-11: 第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4
- art-37-2/par-11: 法第六十条の二第十項第五号 → 所得税法 第六十条の二第十項第五号 (Article 60-2, paragraph (10), item (v)), art-60-2/par-10/item-5 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-5 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-5
- art-37-2/par-11: 同項第六号 → 所得税法 第六十条の二第十項第六号 (Article 60-2, paragraph (10), item (vi)), art-60-2/par-10/item-6 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-6 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-6
- art-37-2/par-11: 第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-2/par-11: 法第六十条の二第十項 → 所得税法 第六十条の二第十項 (Article 60-2, paragraph (10)), art-60-2/par-10 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10
- art-37-2/par-11: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-2/par-11: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-3/par-1: 前条第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
- art-37-3/par-1: 法第六十条の三第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/en/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2
- art-37-3/par-1: 前条第二項第一号 → 所得税法施行規則 第三十七条の二第二項第一号 (Article 37-2, paragraph (2), item (i)), art-37-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-1
- art-37-3/par-1: この条 → 所得税法施行規則 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2
- art-37-3/par-1: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/en/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-37-3/par-1: 同項第二号 → 所得税法施行規則 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2/item-2
- art-37-3/par-2: 前条第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4
- art-37-3/par-2: 法第六十条の三第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/en/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3
- art-37-3/par-2: 前条第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-3/par-2: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-3/par-2: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-37-3/par-3: 前条第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-2
- art-37-3/par-3: 法第六十条の三第十一項第二号 → 所得税法 第六十条の三第十一項第二号 (Article 60-3, paragraph (11), item (ii)), art-60-3/par-11/item-2 — https://japanlaw.org/en/income-tax-act/art-60-3/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-2
- art-37-3/par-3: 同項第三号 → 所得税法 第六十条の三第十一項第三号 (Article 60-3, paragraph (11), item (iii)), art-60-3/par-11/item-3 — https://japanlaw.org/en/income-tax-act/art-60-3/par-11/item-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-3
- art-37-3/par-3: 法第六十条の三第十一項 → 所得税法 第六十条の三第十一項 (Article 60-3, paragraph (11)), art-60-3/par-11 — https://japanlaw.org/en/income-tax-act/art-60-3/par-11 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11
- art-37-3/par-4: 前条第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4
- art-37-3/par-4: 法第六十条の三第十一項第五号 → 所得税法 第六十条の三第十一項第五号 (Article 60-3, paragraph (11), item (v)), art-60-3/par-11/item-5 — https://japanlaw.org/en/income-tax-act/art-60-3/par-11/item-5 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-5
- art-37-3/par-4: 同項第六号 → 所得税法 第六十条の三第十一項第六号 (Article 60-3, paragraph (11), item (vi)), art-60-3/par-11/item-6 — https://japanlaw.org/en/income-tax-act/art-60-3/par-11/item-6 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-6
- art-37-3/par-4: 前条第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-1
- art-37-3/par-4: 法第六十条の三第十一項 → 所得税法 第六十条の三第十一項 (Article 60-3, paragraph (11)), art-60-3/par-11 — https://japanlaw.org/en/income-tax-act/art-60-3/par-11 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11
- art-37-3/par-4: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-2
- art-37-3/par-4: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-2#art-37-2/par-4/item-3
- art-38/par-1: 法第六十四条第三項 → 所得税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/income-tax-act/art-64/par-3 · https://japanlaw.org/l/340AC0000000033/art-64/par-3
- art-38/par-1/item-1: 法第六十四条第二項 → 所得税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/income-tax-act/art-64/par-2 · https://japanlaw.org/l/340AC0000000033/art-64/par-2
- art-38/par-1/item-4: 第一号 → 所得税法施行規則 第三十八条第一項第一号 (Article 38, paragraph (1), item (i)), art-38/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38/par-1/item-1
- art-38-2/par-1: 消費税法施行令（昭和六十三年政令第三百六十号）第四十八条第一項 → e-Gov law 363CO0000000360, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-38-2/par-1: 令第百八十二条の二第一項 → e-Gov law 340CO0000000096, 第百八十二条の二第一項 (Article 182-2, paragraph (1)), art-182-2/par-1 — not held in this collection
- art-38-2/par-2: 令第百八十二条の二第五項 → e-Gov law 340CO0000000096, 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — not held in this collection
- art-38-3/par-1: 令第百八十四条第一項第二号 → e-Gov law 340CO0000000096, 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — not held in this collection
- art-38-3/par-1: 同項 → e-Gov law 340CO0000000096, 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — not held in this collection
- art-38-3/par-1: この条 → 所得税法施行規則 第三十八条の三 (Article 38-3), art-38-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3
- art-38-3/par-2: 前項 → 所得税法施行規則 第三十八条の三第一項 (Article 38-3, paragraph (1)), art-38-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-37-3#art-38-3/par-1
- art-39/par-1: 令第百九十三条第一項 → e-Gov law 340CO0000000096, 第百九十三条第一項 (Article 193, paragraph (1)), art-193/par-1 — not held in this collection
- art-39-2/par-1: 令第百九十五条第二号 → e-Gov law 340CO0000000096, 第百九十五条第一項第二号 (Article 195, paragraph (1), item (ii)), art-195/par-1/item-2 — not held in this collection
- art-39-2/par-1: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-39-2/par-1/item-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-39-2/par-2: 前項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1
- art-39-2/par-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-39-2/par-3: 第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1
- art-39-2/par-4: 第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-39-2/par-1
- art-39-2/par-4: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-1: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-1/item-1: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-1/item-1: 次号 → 所得税法施行規則 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1/item-2
- art-40/par-1/item-1: この号 → 所得税法施行規則 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1/item-1
- art-40/par-1/item-1: 同項 → 所得税法施行規則 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1
- art-40/par-1/item-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-2: 法第六十七条第二項 → 所得税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/income-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000033/art-67/par-2
- art-40/par-2: 令第三条 → e-Gov law 340CO0000000096, 第三条 (Article 3), art-3 — not held in this collection
- art-40/par-2: この項 → 所得税法施行規則 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-2
- art-40/par-3: 前項 → 所得税法施行規則 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-2
- art-40/par-3: 法第六十七条第二項 → 所得税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/income-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000033/art-67/par-2
- art-40/par-4: 前二項 → 所得税法施行規則 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-2
- art-40/par-4: 前二項 → 所得税法施行規則 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-3
- art-40-2/par-1: 令第百九十七条第一項 → e-Gov law 340CO0000000096, 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — not held in this collection
- art-40-2/par-1/item-1: 令第百九十七条第一項 → e-Gov law 340CO0000000096, 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — not held in this collection
- art-40-2/par-1/item-2: 令第百九十五条 → e-Gov law 340CO0000000096, 第百九十五条 (Article 195), art-195 — not held in this collection
- art-40-2/par-1/item-3: 前条第一項 → 所得税法施行規則 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1
- art-40-2/par-1/item-3: 同項第一号 → 所得税法施行規則 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1/item-1
- art-40-2/par-1/item-3: 同項第二号 → 所得税法施行規則 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40/par-1/item-2
- art-40-2/par-2: 令第百九十七条第二項 → e-Gov law 340CO0000000096, 第百九十七条第二項 (Article 197, paragraph (2)), art-197/par-2 — not held in this collection
- art-40-2/par-2/item-1: 令第百九十七条第二項 → e-Gov law 340CO0000000096, 第百九十七条第二項 (Article 197, paragraph (2)), art-197/par-2 — not held in this collection
- art-40-2/par-2/item-2: 前項 → 所得税法施行規則 第四十条の二第一項 (Article 40-2, paragraph (1)), art-40-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1
- art-40-2/par-2/item-2: 同項第三号 → 所得税法施行規則 第四十条の二第一項第三号 (Article 40-2, paragraph (1), item (iii)), art-40-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-1/from-art-39-2#art-40-2/par-1/item-3
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text 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-20261027T143811-012, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-013, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-014, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-016, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-017, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-018, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-019, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-020, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-020, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-021, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-022, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-023, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-026, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-regulation-amendments-20261027T153227-001, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27