# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第百二条 (Article 102)

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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: 第百二条 (Article 102)（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） — address `art-102`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-102
- Every provision below carries its address and both URLs 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.

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### 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/art-102 · https://japanlaw.org/l/340M50000040011/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/art-102/par-1 · https://japanlaw.org/l/340M50000040011/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/art-102/par-2 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3/item-1 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3/item-2 · https://japanlaw.org/l/340M50000040011/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/art-102/par-4 · https://japanlaw.org/l/340M50000040011/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/art-102/par-5 · https://japanlaw.org/l/340M50000040011/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/art-102/par-6 · https://japanlaw.org/l/340M50000040011/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/art-102/par-7 · https://japanlaw.org/l/340M50000040011/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/art-102/par-8 · https://japanlaw.org/l/340M50000040011/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/art-102/par-9 · https://japanlaw.org/l/340M50000040011/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>

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## 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/art-102/par-4 · https://japanlaw.org/l/340M50000040011/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/art-102/par-2 · https://japanlaw.org/l/340M50000040011/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/art-102/par-1 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3 · https://japanlaw.org/l/340M50000040011/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/art-102/par-5 · https://japanlaw.org/l/340M50000040011/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/art-63/par-4 · https://japanlaw.org/l/340M50000040011/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/art-63/par-5 · https://japanlaw.org/l/340M50000040011/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/art-102/par-4 · https://japanlaw.org/l/340M50000040011/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/art-63/par-1 · https://japanlaw.org/l/340M50000040011/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/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3/item-2 · https://japanlaw.org/l/340M50000040011/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/art-102/par-2 · https://japanlaw.org/l/340M50000040011/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/art-102/par-8 · https://japanlaw.org/l/340M50000040011/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/art-102/par-7 · https://japanlaw.org/l/340M50000040011/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/art-102/par-1 · https://japanlaw.org/l/340M50000040011/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/art-102/par-2 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3 · https://japanlaw.org/l/340M50000040011/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/art-102/par-4 · https://japanlaw.org/l/340M50000040011/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/art-102/par-5 · https://japanlaw.org/l/340M50000040011/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/art-102/par-6 · https://japanlaw.org/l/340M50000040011/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/art-102/par-7 · https://japanlaw.org/l/340M50000040011/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/art-102/par-8 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3/item-1 · https://japanlaw.org/l/340M50000040011/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/art-102/par-3/item-2 · https://japanlaw.org/l/340M50000040011/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/art-68-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1/item-1

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第百二条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-1 · https://japanlaw.org/l/340M50000040011/art-102/par-1
- 所得税法施行規則 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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-4 · https://japanlaw.org/l/340M50000040011/art-102/par-4
- 所得税法施行規則 第百二条第五項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-5 · https://japanlaw.org/l/340M50000040011/art-102/par-5
- 所得税法施行規則 第百二条第六項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-6 · https://japanlaw.org/l/340M50000040011/art-102/par-6
- 所得税法施行規則 第百二条第七項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-7 · https://japanlaw.org/l/340M50000040011/art-102/par-7
- 所得税法施行規則 第百二条第八項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-8 · https://japanlaw.org/l/340M50000040011/art-102/par-8
- 所得税法施行規則 第百二条第九項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-9 · https://japanlaw.org/l/340M50000040011/art-102/par-9
- 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-22/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3489-22/par-3
- 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-4

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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 in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), 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-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