# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条 (Article 36)
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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: 第三十六条 (Article 36)（保存書類） — address `art-36`
- 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-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36
- 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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### 第三十六条（保存書類） — Documents to Be Retained
caption: machine translation, not official
art-36 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36 · https://japanlaw.org/l/340M50000040011/art-36
**第一項** 令第百四十四条第二項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）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。
art-36/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36/par-1 · https://japanlaw.org/l/340M50000040011/art-36/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 144, paragraph (2) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following documents.
machine translation, not official
**一** 令第百四十四条第一項各号に掲げる事実が生じていることを証する書類
art-36/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-36/par-1/item-1
documents certifying that the facts listed in the items of Article 144, paragraph (1) of the Order have occurred;
machine translation, not official
**二** 担保権の実行、保証債務の履行その他により取立て又は弁済の見込みがあると認められる部分の金額がある場合には、その金額を明らかにする書類
art-36/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36/par-1/item-2
in the case where there is an amount of a portion for which collection or repayment is found to be expected through the exercise of a security interest, performance of a guarantee obligation or otherwise, a document that clarifies that amount.
machine translation, not official
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## Cites
- art-36/par-1: 令第百四十四条第二項 → e-Gov law 340CO0000000096, 第百四十四条第二項 (Article 144, paragraph (2)), art-144/par-2 — not held in this collection
- art-36/par-1/item-1: 令第百四十四条第一項 → e-Gov law 340CO0000000096, 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — not held in this collection
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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-20261027T143811-021, 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