# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十二条 (Article 22) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-22. 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: 第二十二条 (Article 22)（特別な評価の方法の承認申請書の記載事項） — address `art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-22 - 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. --- ### 第二十二条（特別な評価の方法の承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation caption: machine translation, not official art-22 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-22 · https://japanlaw.org/l/340M50000040011/art-22 **第一項** 令第九十九条の二第二項（棚卸資産の特別な評価の方法）に規定する財務省令で定める事項は、同項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所。以下この款及び第二款において同じ。）その他参考となるべき事項とする。 art-22/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-22/par-1 · https://japanlaw.org/l/340M50000040011/art-22/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 99-2, paragraph (2) (Special Methods of Valuing Inventory) of the Order are the name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this Subsection and Subsection 2) of the person who submits the written application prescribed in that paragraph, and any other matters for reference. machine translation, not official --- ## Cites - art-22/par-1: 令第九十九条の二第二項 → e-Gov law 340CO0000000096, 第九十九条の二第二項 (Article 99-2, paragraph (2)), art-99-2/par-2 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第四条第一項（特別な評価方法の承認申請書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4/par-1 - 所得税法施行規則 附則第十二条第一項（特別な評価の方法の承認申請書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-12/par-1 - 所得税法施行規則 附則第六条第一項（特別な評価の方法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-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/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-20261027T143811-016, 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