# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四章 (Part 4, Chapter 4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四章 (Part 4, Chapter 4) — address `pt-4/ch-4` - Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508M60000040017) - URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4 - 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-4 - 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. --- ## 第四章　非居住者の所得に係る源泉徴収 — Chapter IV Withholding on the Income of Nonresidents heading: Ministry of Justice translation — Japanese Law Translation Database System pt-4/ch-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4 ### 第七十七条の七（源泉徴収を要しない非居住者の受ける国内源泉所得に係る公示の方法等） — (Method of Public Notice, etc. for Domestic Source Income Received by Nonresidents that Is Exempt from Withholding) caption: Ministry of Justice translation — Japanese Law Translation Database System art-77-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7 **第一項** 法第二百十四条第五項（源泉徴収を要しない非居住者の受ける国内源泉所得）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。 art-77-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-1 Public notice pursuant to the provisions of Article 214, paragraph (5) (Domestic Source Income Received by Nonresidents that Is Exempt from Withholding) of the Act is to be given by publishing matters listed in the items of the following paragraph in the Official Gazette. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 法第二百十四条第五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-77-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 214, paragraph (5) of the Act are as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 法第二百十四条第五項に規定する届出をした者又は通知を受けた者の氏名 art-77-7/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-2/item-1 the name of the person who made a notification or received a notice as prescribed in Article 214, paragraph (5) of the Act; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に規定する者の令第三百三十一条第一項第二号（非居住者が源泉徴収の免除を受けるための手続等）に規定する国内にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名 art-77-7/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-2/item-2 the name and location of the office, etc. of the person prescribed in the preceding item that is located in Japan and that is prescribed in Article 331, paragraph (1), item (ii) (Procedures Required When a Nonresident Seeks an Exemption from Withholding) of the Order and the names of the representative and any other responsible persons thereof; Ministry of Justice translation — Japanese Law Translation Database System **三** 法第二百十四条第六項第一号の有効期限 art-77-7/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-2/item-3 the validity period set forth in Article 214, paragraph (6), item (i) of the Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-77-7/par-1: 法第二百十四条第五項 → 所得税法 第二百十四条第五項 (Article 214, paragraph (5)), art-214/par-5 — https://japanlaw.org/en/income-tax-act/art-214/par-5 · https://japanlaw.org/l/340AC0000000033/art-214/par-5 - art-77-7/par-1: 次項 → 所得税法施行規則 第七十七条の七第二項 (Article 77-7, paragraph (2)), art-77-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-2 - art-77-7/par-2: 法第二百十四条第五項 → 所得税法 第二百十四条第五項 (Article 214, paragraph (5)), art-214/par-5 — https://japanlaw.org/en/income-tax-act/art-214/par-5 · https://japanlaw.org/l/340AC0000000033/art-214/par-5 - art-77-7/par-2/item-1: 法第二百十四条第五項 → 所得税法 第二百十四条第五項 (Article 214, paragraph (5)), art-214/par-5 — https://japanlaw.org/en/income-tax-act/art-214/par-5 · https://japanlaw.org/l/340AC0000000033/art-214/par-5 - art-77-7/par-2/item-2: 前号 → 所得税法施行規則 第七十七条の七第二項第一号 (Article 77-7, paragraph (2), item (i)), art-77-7/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-4#art-77-7/par-2/item-1 - art-77-7/par-2/item-2: 令第三百三十一条第一項第二号 → e-Gov law 340CO0000000096, 第三百三十一条第一項第二号 (Article 331, paragraph (1), item (ii)), art-331/par-1/item-2 — not held in this collection - art-77-7/par-2/item-3: 法第二百十四条第六項第一号 → 所得税法 第二百十四条第六項第一号 (Article 214, paragraph (6), item (i)), art-214/par-6/item-1 — https://japanlaw.org/en/income-tax-act/art-214/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-214/par-6/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340M50000040011/20280101_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 - 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