# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第百四条 (Article 104) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-104. 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: 第百四条 (Article 104)（計算書等の書式等の特例） — address `art-104` - 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-104 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-104 - 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. --- ### 第百四条（計算書等の書式等の特例） — Special Provisions on the Forms, etc. of Statements, etc. caption: machine translation, not official art-104 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-104 · https://japanlaw.org/l/340M50000040011/art-104 **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。 art-104/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-104/par-1 · https://japanlaw.org/l/340M50000040011/art-104/par-1 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)). machine translation, not official --- ## Cites - 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 --- ## 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-20261027T143811-079, 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