# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条の四 (Article 36-4)

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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: 第三十六条の四 (Article 36-4)（青色専従者給与に関する届出書の記載事項等） — address `art-36-4`
- 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-36-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36-4
- 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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### 第三十六条の四（青色専従者給与に関する届出書の記載事項等） — Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-36-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4 · https://japanlaw.org/l/340M50000040011/art-36-4</sup>

      **第一項**  法第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等）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-36-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following matters.
      <sup>machine translation, not official</sup>

        **一**  法第五十七条第二項に規定する書類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）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
        <sup>art-36-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-1</sup>
        the name and domicile (or residence, if there is no domicile in Japan) of the person who submits the documents prescribed in Article 57, paragraph (2) of the Act and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
        <sup>machine translation, not official</sup>

        **二**  法第五十七条第一項に規定する青色事業専従者（以下この条において「青色事業専従者」という。）の前号の者との続柄及び年齢
        <sup>art-36-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-2</sup>
        the relationship of the relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act (hereinafter referred to as a "relative employed only by a blue-return filer" in this Article) to the person referred to in the preceding item, and the age of that relative;
        <sup>machine translation, not official</sup>

        **三**  青色事業専従者が他の業務に従事し又は就学している場合には、その事実
        <sup>art-36-4/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-3</sup>
        where the relative employed only by a blue-return filer is engaged in other work or is attending school, that fact;
        <sup>machine translation, not official</sup>

        **四**  その事業に従事する他の使用人に対して支払う給与の金額並びにその支給の方法及び形態
        <sup>art-36-4/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-4</sup>
        the amount of salary paid to other employees engaged in the business, and the method and form of payment;
        <sup>machine translation, not official</sup>

        **五**  昇給の基準その他参考となるべき事項
        <sup>art-36-4/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-5</sup>
        the criteria for pay raises and any other matters for reference.
        <sup>machine translation, not official</sup>

      **第二項**  法第五十七条第二項に規定する書類に記載した青色事業専従者の給与の金額の基準を変更する場合には、遅滞なく、次に掲げる事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
      <sup>art-36-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-2 · https://japanlaw.org/l/340M50000040011/art-36-4/par-2</sup>
      Where the criteria for the amount of salary of a relative employed only by a blue-return filer stated in the documents prescribed in Article 57, paragraph (2) of the Act are to be changed, a document stating the following matters must be submitted without delay to the competent district director with jurisdiction over the place for tax payment.
      <sup>machine translation, not official</sup>

        **一**  当該書類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）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
        <sup>art-36-4/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-36-4/par-2/item-1</sup>
        the name and domicile (or residence, if there is no domicile in Japan) of the person who submits those documents and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
        <sup>machine translation, not official</sup>

        **二**  その変更する内容及びその理由
        <sup>art-36-4/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-36-4/par-2/item-2</sup>
        the content of the change and the reasons for it;
        <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-36-4/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-36-4/par-2/item-3</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第三項**  法第五十七条第一項に規定する居住者がその年一月十六日以後新たに青色事業専従者を有することとなつた場合には、その者は、その有することとなつた日から二月以内に、同条第二項に規定する書類を納税地の所轄税務署長に提出するものとする。
      <sup>art-36-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-3 · https://japanlaw.org/l/340M50000040011/art-36-4/par-3</sup>
      In the case where a Resident prescribed in Article 57, paragraph (1) of the Act comes to have a new relative employed only by a blue-return filer on or after January 16 of the year, that Resident is to submit the documents prescribed in Article 57, paragraph (2) of the Act to the competent district director with jurisdiction over the place for tax payment within two months from the day on which the Resident came to have the relative.
      <sup>machine translation, not official</sup>

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## Cites
- art-36-4/par-1: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-4/par-1/item-1: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-4/par-1/item-2: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-36-4/par-1/item-2: この条 → 所得税法施行規則 第三十六条の四 (Article 36-4), art-36-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4 · https://japanlaw.org/l/340M50000040011/art-36-4
- art-36-4/par-1/item-2: 前号 → 所得税法施行規則 第三十六条の四第一項第一号 (Article 36-4, paragraph (1), item (i)), art-36-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-1
- art-36-4/par-2: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-36-4/par-3: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-36-4/par-3: 同条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2

## Cited by

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

- 所得税法施行規則 第三十六条の四第一項第二号（青色専従者給与に関する届出書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36-4/par-1/item-2
- 所得税法施行規則 附則第二十二条第一項（青色専従者給与に関する届出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-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-22/par-1

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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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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