# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二章 (Part 5, Chapter 2)

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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: 第二章 (Part 5, Chapter 2) — address `pt-5/ch-2`
- 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-5/ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-5/ch-2
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第二章　その他の雑則 — Chapter II Other Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-5/ch-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2</sup>

### 第百一条  〔削除 / repealed〕
<sup>art-101 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-101</sup>

  **第一項**  削除
  <sup>art-101/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-101/par-1</sup>
  <sup>no English for this paragraph</sup>

### 第百二条（事業所得等に係る取引に関する帳簿の記録の方法及び帳簿書類の保存） — Method of Recording Books Concerning Transactions Related to Business Income, etc. and Retention of Books and Documents
<sup>caption: machine translation, not official</sup>
<sup>art-102 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102</sup>

  **第一項**  法第二百三十二条第一項（事業所得等を有する者の帳簿書類の備付け等）に規定する居住者又は非居住者（第四項において「居住者等」という。）は、帳簿を備え、その適用を受ける年分の不動産所得の金額、事業所得の金額及び山林所得の金額が正確に計算できるように、これらの所得を生ずべき業務に係るその年の取引でこれらの所得に係る総収入金額及び必要経費に関する事項を、次項に規定する記録の方法に従い、整然と、かつ、明瞭に記録しなければならない。
  <sup>art-102/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-1</sup>
  A Resident or Nonresident prescribed in Article 232, paragraph (1) (Keeping of Books and Documents by Persons with Business Income) of the Act (referred to as "Resident or Nonresident" in paragraph (4)) must keep books and, so that the amount of real property income, the amount of business income, and the amount of timber income for the year for which the provisions apply can be calculated accurately, record in an orderly and clear manner, in accordance with the method of recording prescribed in the following paragraph, the matters concerning the gross revenues and necessary expenses pertaining to those incomes in the transactions of that year pertaining to the business that produces those incomes.
  <sup>machine translation, not official</sup>

  **第二項**  法第二百三十二条第一項に規定する財務省令で定める簡易な方法は、財務大臣の定める記録の方法とする。
  <sup>art-102/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-2</sup>
  The simplified method specified by Ministry of Finance Order as prescribed in Article 232, paragraph (1) of the Act is the method of recording specified by the Minister of Finance.
  <sup>machine translation, not official</sup>

  **第三項**  法第二百三十二条第一項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。
  <sup>art-102/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 232, paragraph (1) of the Act are the following documents.
  <sup>machine translation, not official</sup>

    **一**  その年の決算に関して作成した棚卸表その他の書類
    <sup>art-102/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3/item-1</sup>
    inventory lists and other documents prepared in relation to the closing of accounts for that year;
    <sup>machine translation, not official</sup>

    **二**  その年において法第二百三十二条第一項に規定する業務に関して作成し、又は受領した請求書、納品書、送り状、領収書その他これらに類する書類（自己の作成したこれらの書類でその写しのあるものは、当該写しを含む。）
    <sup>art-102/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3/item-2</sup>
    written claims, delivery notes, waybills, receipts, and other similar documents prepared or received in that year in relation to the business prescribed in Article 232, paragraph (1) of the Act (including, for such documents prepared by oneself, the copies thereof, if any).
    <sup>machine translation, not official</sup>

  **第四項**  居住者等は、第一項の帳簿（その年において法第二百三十二条第一項に規定する業務に関して作成したその他の帳簿及び前項各号に掲げる書類を含む。次項において「帳簿等」という。）を、第六十三条第四項（青色申告者の帳簿書類の整理保存）に規定する起算日から七年間（その他の帳簿及び前項各号に掲げる書類にあつては、五年間）、その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、事業所その他これらに準ずるものの所在地に保存しなければならない。この場合において、前項各号に掲げる書類は、これを整理して保存しなければならないものとする。
  <sup>art-102/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-4</sup>
  A Resident or Nonresident must retain the books set forth in paragraph (1) (including other books prepared in that year in relation to the business prescribed in Article 232, paragraph (1) of the Act and the documents set forth in the items of the preceding paragraph; referred to as "books, etc." in the following paragraph) for seven years (five years for the other books and the documents set forth in the items of the preceding paragraph) from the first day for the calculation prescribed in Article 63, paragraph (4) (Organization and Retention of Books and Documents by Blue Return Filers), at the person's place of domicile or place of residence, or the location of the office, place of business, or other similar place pertaining to the business the person carries on. In this case, the documents set forth in the items of the preceding paragraph are to be organized and retained.
  <sup>machine translation, not official</sup>

  **第五項**  第六十三条第五項の規定は、前項の規定による帳簿等の保存について準用する。この場合において、同条第五項中「第一項各号に掲げる帳簿及び書類の」とあるのは「第百二条第四項（事業所得等に係る取引に関する帳簿の記録の方法及び帳簿書類の保存）に規定する帳簿等の」と、同項の表の第一号中「第一項第三号」とあるのは「第百二条第三項第二号」と、同表の第二号中「第一項各号に掲げる帳簿及び書類」とあるのは「第百二条第一項の帳簿」と読み替えるものとする。
  <sup>art-102/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-5</sup>
  The provisions of Article 63, paragraph (5) apply mutatis mutandis to the retention of books, etc. under the provisions of the preceding paragraph. In this case, the phrase "the books and documents set forth in the items of paragraph (1)," in Article 63, paragraph (5) is deemed to be replaced with "the books, etc. prescribed in Article 102, paragraph (4) (Method of Recording Books Concerning Transactions Related to Business Income, etc. and Retention of Books and Documents),", the phrase "paragraph (1), item (iii)" in item (i) of the table in Article 63, paragraph (5) with "Article 102, paragraph (3), item (ii)", and the phrase "The books and documents set forth in the items of paragraph (1)" in item (ii) of that table with "The books prescribed in Article 102, paragraph (1)".
  <sup>machine translation, not official</sup>

  **第六項**  財務大臣は、第二項の規定により記録の方法を定めたときは、これを告示する。
  <sup>art-102/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-6</sup>
  When the Minister of Finance has specified a method of recording pursuant to the provisions of paragraph (2), the Minister is to give public notice thereof.
  <sup>machine translation, not official</sup>

  **第七項**  法第二百三十二条第二項に規定する財務省令で定める書類は、同項に規定する居住者又は非居住者（次項において「居住者等」という。）が同条第二項に規定する業務に関して作成し、又は受領した請求書、領収書その他これらに類する書類（自己の作成したこれらの書類でその写しのあるものは、当該写しを含む。）のうち、現金の収受若しくは払出し又は預貯金の預入若しくは引出しに際して作成されたものとする。
  <sup>art-102/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-7</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 232, paragraph (2) of the Act are, among the written claims, receipts, and other similar documents (including, for such documents prepared by oneself, the copies thereof, if any) prepared or received by the Resident or Nonresident prescribed in that paragraph (referred to as "Resident or Nonresident" in the following paragraph) in relation to the business prescribed in paragraph (2) of that Article, those prepared upon the receipt or payment of cash or the deposit into or withdrawal from Deposits and Savings.
  <sup>machine translation, not official</sup>

  **第八項**  居住者等は、前項に規定する書類を整理し、その作成又は受領の日の属する年の翌年三月十五日の翌日から五年間、これをその者の住所地若しくは居所地又は同項に規定する業務を行う場所その他これらに準ずるものの所在地に保存しなければならない。
  <sup>art-102/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-8</sup>
  A Resident or Nonresident must organize the documents prescribed in the preceding paragraph and retain them for five years from the day following March 15 of the year following the year that includes the date of their preparation or receipt, at the person's place of domicile or place of residence, or the location of the place where the business prescribed in the preceding paragraph is carried on or other similar place.
  <sup>machine translation, not official</sup>

  **第九項**  非居住者に対する前各項の規定の適用については、第一項中「取引」とあるのは「取引（非居住者にあつては、法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る所得（第三項第一号において「国内源泉所得に係る所得」という。）に影響を及ぼす取引（恒久的施設を有する非居住者にあつては、法第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。）とする。）」と、第三項第一号中「の書類」とあるのは「の書類で国内源泉所得に係る所得に影響を及ぼすもの」と、同項第二号及び第七項中「含む。）」とあるのは「含む。）及び第六十八条の三第一号（内部取引に関する書類）に掲げる書類又はその写し」とする。
  <sup>art-102/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-9</sup>
  With respect to the application of the provisions of the preceding paragraphs to a Nonresident, the phrase "transactions" in paragraph (1) is deemed to be replaced with "transactions (in the case of a Nonresident, meaning transactions that affect the income from domestic source income determined in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (referred to as 'income from domestic source income' in paragraph (3), item (i)) (including, for a Nonresident who has a permanent establishment, those falling under the internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act))", the phrase "other documents" in paragraph (3), item (i) with "other documents that affect income from domestic source income", and the phrase "the copies thereof, if any)" in item (ii) of that paragraph and paragraph (7) with "the copies thereof, if any) and the documents set forth in Article 68-3, item (i) (Documents on Internal Transactions) or copies thereof".
  <sup>machine translation, not official</sup>

### 第百三条（事業所得等に係る総収入金額報告書の記載事項） — Matters to Be Stated in a Report of Gross Revenues Constituting Business Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-103 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-103</sup>

  **第一項**  法第二百三十三条（事業所得等に係る総収入金額報告書の提出）の規定の適用を受ける同条に規定する居住者又は非居住者は、同条の規定により、次の各号に掲げる事項を記載した総収入金額報告書を、その年の翌年三月十五日までに、納税地の所轄税務署長に提出しなければならない。
  <sup>art-103/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-103/par-1</sup>
  A Resident or Nonresident prescribed in Article 233 (Submission of Reports on Gross Revenues Constituting Business Income) of the Act who is subject to the provisions of that Article must, pursuant to that Article, submit a report of gross revenues stating the matters set forth in the following items to the competent district director with jurisdiction over the place for tax payment by March 15 of the following year.
  <sup>machine translation, not official</sup>

    **一**  当該総収入金額報告書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（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
    <sup>art-103/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-103/par-1/item-1</sup>
    the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the report of gross revenues (for a person who has no individual number, the name and domicile (residence, in the case where the person has no domicile in Japan)), and, where the place of domicile (place of residence, in the case where the person has no domicile in Japan) differs from the place for tax payment, the place for tax payment;
    <sup>machine translation, not official</sup>

    **二**  その年中の不動産所得、事業所得又は山林所得に係る総収入金額（非居住者にあつては、法第百六十一条第一項（国内源泉所得）に規定する国内源泉所得に係る総収入金額に限る。）の合計額及び当該合計額の所得ごとの内訳
    <sup>art-103/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-103/par-1/item-2</sup>
    the total amount of the gross revenues pertaining to real property income, business income, or timber income for that year (for a Nonresident, limited to the gross revenues pertaining to domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income) of the Act) and the breakdown of that total amount by income;
    <sup>machine translation, not official</sup>

    **三**  不動産所得、事業所得又は山林所得の基因となる資産若しくは事業の所在地又はこれらの所得の生ずる場所
    <sup>art-103/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-103/par-1/item-3</sup>
    the location of the assets or business that give rise to real property income, business income, or timber income, or the place where such income arises;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-103/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-103/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

### 第百四条（計算書等の書式等の特例） — Special Provisions on the Forms, etc. of Statements, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-104 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-104</sup>

  **第一項**  国税庁長官は、別表第二（一）、別表第二（三）から別表第二（五）まで、別表第三（一）から別表第三（六）まで、別表第五（一）から別表第五（十五）まで及び別表第五（十七）から別表第九（三）までの各表の書式について必要があるときは、所要の事項を付記すること又は一部の事項を削ることができる。この場合において、国税庁長官は、併せてこれらの用紙の大きさを当該各表に定める大きさ以外の大きさ（産業標準化法（昭和二十四年法律第百八十五号）第二十条第一項（日本産業規格）に規定する日本産業規格に適合するものに限る。）とすることができる。
  <sup>art-104/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-104/par-1</sup>
  The Commissioner of the National Tax Agency may, where necessary with respect to the form of each of the tables of Appended Table II (1), Appended Table II (3) through Appended Table II (5), Appended Table III (1) through Appended Table III (6), Appended Table V (1) through Appended Table V (15), and Appended Table V (17) through Appended Table IX (3), add necessary matters or delete some of the matters. In this case, the Commissioner of the National Tax Agency may also make the size of the paper for these forms a size other than the size specified in the respective tables (limited to a size that conforms to the Japanese Industrial Standards prescribed in Article 20, paragraph (1) (Japanese Industrial Standards) of the Industrial Standardization Act (Act No. 185 of 1949)).
  <sup>machine translation, not official</sup>

---

## Cites
- art-102/par-1: 法第二百三十二条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/en/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-102/par-1: 第四項 → 所得税法施行規則 第百二条第四項 (Article 102, paragraph (4)), art-102/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-4
- art-102/par-1: 次項 → 所得税法施行規則 第百二条第二項 (Article 102, paragraph (2)), art-102/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-2
- art-102/par-2: 法第二百三十二条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/en/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-102/par-3: 法第二百三十二条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/en/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-102/par-3/item-2: 法第二百三十二条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/en/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-102/par-4: 第一項 → 所得税法施行規則 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-1
- art-102/par-4: 法第二百三十二条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/en/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-102/par-4: 前項 → 所得税法施行規則 第百二条第三項 (Article 102, paragraph (3)), art-102/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3
- art-102/par-4: 次項 → 所得税法施行規則 第百二条第五項 (Article 102, paragraph (5)), art-102/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-5
- art-102/par-4: 第六十三条第四項 → 所得税法施行規則 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-4
- art-102/par-5: 第六十三条第五項 → 所得税法施行規則 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-5
- art-102/par-5: 前項 → 所得税法施行規則 第百二条第四項 (Article 102, paragraph (4)), art-102/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-4
- art-102/par-5: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-1
- art-102/par-5: 第一項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-1/item-3
- art-102/par-5: 第百二条第三項第二号 → 所得税法施行規則 第百二条第三項第二号 (Article 102, paragraph (3), item (ii)), art-102/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3/item-2
- art-102/par-6: 第二項 → 所得税法施行規則 第百二条第二項 (Article 102, paragraph (2)), art-102/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-2
- art-102/par-7: 法第二百三十二条第二項 → 所得税法 第二百三十二条第二項 (Article 232, paragraph (2)), art-232/par-2 — https://japanlaw.org/en/income-tax-act/art-232/par-2 · https://japanlaw.org/l/340AC0000000033/art-232/par-2
- art-102/par-7: 次項 → 所得税法施行規則 第百二条第八項 (Article 102, paragraph (8)), art-102/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-8
- art-102/par-8: 前項 → 所得税法施行規則 第百二条第七項 (Article 102, paragraph (7)), art-102/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-7
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-1
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第二項 (Article 102, paragraph (2)), art-102/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-2
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第三項 (Article 102, paragraph (3)), art-102/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第四項 (Article 102, paragraph (4)), art-102/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-4
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第五項 (Article 102, paragraph (5)), art-102/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-5
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第六項 (Article 102, paragraph (6)), art-102/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-6
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第七項 (Article 102, paragraph (7)), art-102/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-7
- art-102/par-9: 前各項 → 所得税法施行規則 第百二条第八項 (Article 102, paragraph (8)), art-102/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-8
- art-102/par-9: 法第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1
- art-102/par-9: 第三項第一号 → 所得税法施行規則 第百二条第三項第一号 (Article 102, paragraph (3), item (i)), art-102/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3/item-1
- art-102/par-9: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-102/par-9: 同項第二号 → 所得税法施行規則 第百二条第三項第二号 (Article 102, paragraph (3), item (ii)), art-102/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-5/ch-2#art-102/par-3/item-2
- art-102/par-9: 第六十八条の三第一号 → 所得税法施行規則 第六十八条の三第一項第一号 (Article 68-3, paragraph (1), item (i)), art-68-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-1
- art-103/par-1: 法第二百三十三条 → 所得税法 第二百三十三条 (Article 233), art-233 — https://japanlaw.org/en/income-tax-act/art-233 · https://japanlaw.org/l/340AC0000000033/art-233
- art-103/par-1/item-2: 法第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1
- art-104/par-1: 産業標準化法（昭和二十四年法律第百八十五号）第二十条第一項 → e-Gov law 324AC0000000185, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection

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## 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-20261027T143811-078, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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