# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五章 (Part 4, Chapter 5)

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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: 第五章 (Part 4, Chapter 5) — address `pt-4/ch-5`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-5
- 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.

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## 第五章　源泉徴収に係る所得税の納期の特例 — Chapter V Special Provisions on the Due Date for Payment of Withheld Income Taxes
<sup>heading: machine translation, not official</sup>
<sup>pt-4/ch-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5</sup>

### 第七十八条（納期の特例に関する承認の申請書） — Written Application for Approval of Special Provisions on the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-78 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-78</sup>

  **第一項**  法第二百十七条第一項（納期の特例に関する承認の申請等）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。
  <sup>art-78/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-78/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 217, paragraph (1) (Application for Approval of Special Provisions on the Due Date for Payment and Related Matters) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  法第二百十七条第一項に規定する申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
    <sup>art-78/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-78/par-1/item-1</sup>
    the name and domicile or residence, or the name, the location of the head office or principal office, and the corporate number, of the person who submits the written application prescribed in Article 217, paragraph (1) of the Act;
    <sup>machine translation, not official</sup>

    **二**  法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定による承認を受けようとする同条に規定する事務所等に係る給与等の支払を受ける者の数（臨時に雇用している者がある場合には、給与等の支払を受ける者の数及び臨時に雇用している者の数）
    <sup>art-78/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-78/par-1/item-2</sup>
    for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage (if there are persons employed temporarily, the number of persons receiving payment of salary or other wage and the number of persons employed temporarily);
    <sup>machine translation, not official</sup>

    **三**  現に国税の滞納があり、又は最近において著しい納付遅延の事実がある場合において、それがやむを得ない事由によるものであるときは、その事由
    <sup>art-78/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-78/par-1/item-3</sup>
    if there is currently an arrear of national tax, or there has recently been a fact of significant delay in payment, and it is due to unavoidable grounds, those grounds;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-78/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-78/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

### 第七十九条（納期の特例の要件を欠いた場合の届出書の記載事項） — Matters to Be Stated in Written Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied
<sup>caption: machine translation, not official</sup>
<sup>art-79 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79</sup>

  **第一項**  法第二百十八条（納期の特例の要件を欠いた場合の届出）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。
  <sup>art-79/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 218 (Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  法第二百十八条に規定する届出書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
    <sup>art-79/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79/par-1/item-1</sup>
    the name and domicile or residence, or the name, the location of the head office or principal office, and the corporate number, of the person who submits the written notification prescribed in Article 218 of the Act;
    <sup>machine translation, not official</sup>

    **二**  前号の届出書に係る事務所等の所在地
    <sup>art-79/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79/par-1/item-2</sup>
    the location of the office, etc. relating to the written notification set forth in the preceding item;
    <sup>machine translation, not official</sup>

    **三**  給与等の支払を受ける者が常時十人未満でなくなつた事実
    <sup>art-79/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79/par-1/item-3</sup>
    the fact that the number of persons receiving payment of salary or other wage has ceased to be constantly less than ten;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-79/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- art-78/par-1: 法第二百十七条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/en/income-tax-act/art-217/par-1 · https://japanlaw.org/l/340AC0000000033/art-217/par-1
- art-78/par-1/item-1: 法第二百十七条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/en/income-tax-act/art-217/par-1 · https://japanlaw.org/l/340AC0000000033/art-217/par-1
- art-78/par-1/item-2: 法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/en/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216
- art-79/par-1: 法第二百十八条 → 所得税法 第二百十八条 (Article 218), art-218 — https://japanlaw.org/en/income-tax-act/art-218 · https://japanlaw.org/l/340AC0000000033/art-218
- art-79/par-1/item-1: 法第二百十八条 → 所得税法 第二百十八条 (Article 218), art-218 — https://japanlaw.org/en/income-tax-act/art-218 · https://japanlaw.org/l/340AC0000000033/art-218
- art-79/par-1/item-2: 前号 → 所得税法施行規則 第七十九条第一項第一号 (Article 79, paragraph (1), item (i)), art-79/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-5#art-79/par-1/item-1

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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 2027-01-01 (https://laws.e-gov.go.jp/law/340M50000040011/20270101_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-20261027T143811-051, 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