# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十九条 (Article 19)

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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: 第十九条 (Article 19)（特定退職金共済団体の承認申請書の記載事項等） — address `art-19`
- 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-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-19
- 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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### 第十九条（特定退職金共済団体の承認申請書の記載事項等） — Matters to Be Stated in a Written Application for Approval of a Specified Retirement Allowance Mutual Aid Organization, and Other Matters
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19 · https://japanlaw.org/l/340M50000040011/art-19</sup>

    **第一項**  令第七十四条第一項（特定退職金共済団体の承認）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-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Order are the following matters:
    <sup>machine translation, not official</sup>

      **一**  令第七十四条第一項に規定する申請書を提出する法人の名称、主たる事務所の所在地及び法人番号
      <sup>art-19/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1</sup>
      the name, the location of the principal office and the corporate number of the corporation that submits the written application prescribed in Article 74, paragraph (1) of the Order;
      <sup>machine translation, not official</sup>

      **二**  前号の法人の代表者及びその法人の行う退職金共済事業の責任者の氏名
      <sup>art-19/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-2</sup>
      the names of the representative of the corporation referred to in the preceding item and of the person responsible for the retirement allowance mutual aid business conducted by that corporation;
      <sup>machine translation, not official</sup>

      **三**  前号の退職金共済事業を開始しようとする年月日
      <sup>art-19/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-3</sup>
      the date on which the corporation intends to commence the retirement allowance mutual aid business referred to in the preceding item;
      <sup>machine translation, not official</sup>

      **四**  第一号の申請書を提出する時において第二号の退職金共済事業に加入することの見込まれる事業主の数及び令第七十三条第一項第二号（特定退職金共済団体の要件）に規定する被共済者となることの見込まれるその雇用する使用人の数
      <sup>art-19/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-4</sup>
      the number of employers expected, at the time of submitting the written application set forth in item (i), to participate in the retirement allowance mutual aid business set forth in item (ii), and the number of the employees employed by them who are expected to become insured persons as prescribed in Article 73, paragraph (1), item (ii) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order;
      <sup>machine translation, not official</sup>

      **五**  第一号の法人が一般社団法人又は一般財団法人である場合には、令第七十三条第二項第五号に掲げる要件に該当することを明らかにする事項
      <sup>art-19/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-5</sup>
      if the corporation set forth in item (i) is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), item (v) of the Order;
      <sup>machine translation, not official</sup>

      **六**  令第七十五条第一項（特定退職金共済団体の承認の取消し等）の規定により特定退職金共済団体の承認の取消しを受けた後再び第一号の申請書を提出する場合には、その取消しの通知を受けた年月日
      <sup>art-19/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-6</sup>
      if the written application set forth in item (i) is submitted again after the approval of a specified retirement allowance mutual aid organization was revoked pursuant to Article 75, paragraph (1) (Revocation, etc. of Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Order, the date on which notice of the revocation was received;
      <sup>machine translation, not official</sup>

      **七**  令第七十五条第三項に規定する届出書を提出した後再び第一号の申請書を提出する場合には、同項に規定する年月日
      <sup>art-19/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-7</sup>
      if the written application set forth in item (i) is submitted again after the written notification prescribed in Article 75, paragraph (3) of the Order was submitted, the date prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **八**  その他参考となるべき事項
      <sup>art-19/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-8</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **第二項**  令第七十四条第六項において準用する同条第一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。
    <sup>art-19/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2 · https://japanlaw.org/l/340M50000040011/art-19/par-2</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article are as follows:
    <sup>machine translation, not official</sup>

      **一**  前項第一号及び第二号に掲げる事項
      <sup>art-19/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-1</sup>
      the particulars set forth in items (i) and (ii) of the preceding paragraph;
      <sup>machine translation, not official</sup>

      **二**  令第七十四条第一項に規定する退職金共済規程を変更したい旨及びその内容（当該内容が令第七十三条第一項第七号に掲げる要件に関するものである場合にあつては、同号イからハまでに掲げる事項についての内容）
      <sup>art-19/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-2</sup>
      a statement to the effect that the corporation wishes to change the retirement allowance mutual aid rules prescribed in Article 74, paragraph (1) of the Order, and the content of the change (where that content relates to the requirements set forth in Article 73, paragraph (1), item (vii) of the Order, the content concerning the particulars set forth in (a) through (c) of that item);
      <sup>machine translation, not official</sup>

      **三**  前号の変更をしようとする事情及びその変更をしようとする年月日
      <sup>art-19/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-3</sup>
      the circumstances under which the change in the preceding item is to be made and the date on which it is to be made;
      <sup>machine translation, not official</sup>

      **四**  令第七十四条第六項において準用する同条第一項に規定する申請書を提出する法人が一般社団法人又は一般財団法人である場合には、令第七十三条第二項第四号及び第五号に掲げる要件に該当することを明らかにする事項
      <sup>art-19/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-4</sup>
      if the corporation submitting the written application prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), items (iv) and (v) of the Order;
      <sup>machine translation, not official</sup>

      **五**  その他参考となるべき事項
      <sup>art-19/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-5</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

    **第三項**  特定退職金共済団体は、第一項第一号及び第二号に掲げる事項を変更するときは、遅滞なくその旨をその主たる事務所の所在地の所轄税務署長に届け出なければならない。
    <sup>art-19/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-3 · https://japanlaw.org/l/340M50000040011/art-19/par-3</sup>
    A specified retirement allowance mutual aid organization must, when changing the particulars set forth in paragraph (1), items (i) and (ii), notify the district director with jurisdiction over the location of its principal office to that effect without delay.
    <sup>machine translation, not official</sup>

---

## Cites
- art-19/par-1: 令第七十四条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-1/item-1: 令第七十四条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-1/item-2: 前号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-1/item-3: 前号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-2
- art-19/par-1/item-4: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-1/item-4: 第二号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-2
- art-19/par-1/item-4: 令第七十三条第一項第二号 → e-Gov law 340CO0000000096, 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — not held in this collection
- art-19/par-1/item-5: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-1/item-5: 令第七十三条第二項第五号 → e-Gov law 340CO0000000096, 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — not held in this collection
- art-19/par-1/item-6: 令第七十五条第一項 → e-Gov law 340CO0000000096, 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — not held in this collection
- art-19/par-1/item-6: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-1/item-7: 令第七十五条第三項 → e-Gov law 340CO0000000096, 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — not held in this collection
- art-19/par-1/item-7: 第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-1/item-7: 同項 → 所得税法施行規則 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1
- art-19/par-2: 令第七十四条第六項 → e-Gov law 340CO0000000096, 第七十四条第六項 (Article 74, paragraph (6)), art-74/par-6 — not held in this collection
- art-19/par-2: 同条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-2/item-1: 前項第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-2/item-1: 第二号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-2
- art-19/par-2/item-2: 令第七十四条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-2/item-2: 令第七十三条第一項第七号 → e-Gov law 340CO0000000096, 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — not held in this collection
- art-19/par-2/item-3: 前号 → 所得税法施行規則 第十九条第二項第二号 (Article 19, paragraph (2), item (ii)), art-19/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-2
- art-19/par-2/item-4: 令第七十四条第六項 → e-Gov law 340CO0000000096, 第七十四条第六項 (Article 74, paragraph (6)), art-74/par-6 — not held in this collection
- art-19/par-2/item-4: 同条第一項 → e-Gov law 340CO0000000096, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-19/par-2/item-4: 令第七十三条第二項第四号 → e-Gov law 340CO0000000096, 第七十三条第二項第四号 (Article 73, paragraph (2), item (iv)), art-73/par-2/item-4 — not held in this collection
- art-19/par-2/item-4: 第五号 → e-Gov law 340CO0000000096, 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — not held in this collection
- art-19/par-3: 第一項第一号 → 所得税法施行規則 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-1
- art-19/par-3: 第二号 → 所得税法施行規則 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-2

## Cited by

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

- 所得税法施行規則 第十八条の四第一項第一号（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-18-4/par-1/item-1
- 所得税法施行規則 第十九条第一項第二号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-2
- 所得税法施行規則 第十九条第一項第三号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-3
- 所得税法施行規則 第十九条第一項第四号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-4
- 所得税法施行規則 第十九条第一項第五号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-5
- 所得税法施行規則 第十九条第一項第六号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-6
- 所得税法施行規則 第十九条第一項第七号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-19/par-1/item-7
- 所得税法施行規則 第十九条第二項第一号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-1
- 所得税法施行規則 第十九条第二項第三号（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-19/par-2/item-3
- 所得税法施行規則 第十九条第三項（特定退職金共済団体の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19/par-3 · https://japanlaw.org/l/340M50000040011/art-19/par-3
- 所得税法施行規則 附則第十一条第一項（特定退職金共済団体の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-11/par-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 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-20261027T143811-014, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 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