# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条の五 (Article 36-5)

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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: 第三十六条の五 (Article 36-5)（給与等の支払者等による証明等） — address `art-36-5`
- 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-36-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36-5
- 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.

---

### 第三十六条の五（給与等の支払者等による証明等） — Certification, etc. by Payers of Salary or Other Wages, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-36-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5 · https://japanlaw.org/l/340M50000040011/art-36-5</sup>

      **第一項**  法第五十七条の二第二項各号（給与所得者の特定支出の控除の特例）に規定する証明（同項第四号及び第五号に規定する証明にあつては、これらの規定に規定する給与等の支払者による証明に限る。）は、同条第一項の規定の適用を受けようとする居住者の申出に基づき、同条第二項に規定する支出の次の各号に掲げる区分に応じ当該各号に定める事項（当該支出につき同項に規定する給与等の支払者により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合には、当該補塡される部分の金額を含む。）につき行われるものとする。
      <sup>art-36-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1</sup>
      The certification prescribed in the items of Article 57-2, paragraph (2) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act (in the case of the certification prescribed in Article 57-2, paragraph (2), items (iv) and (v) of the Act, limited to certification by the payer of salary or other wages prescribed in those provisions) is to be given, based on an application by a Resident who intends to have Article 57-2, paragraph (1) of the Act applied, with respect to the matters specified in each of the following items according to the category of expenditure prescribed in Article 57-2, paragraph (2) of the Act listed in those items (including, where there is a portion of the expenditure that is reimbursed by the payer of salary or other wages prescribed in Article 57-2, paragraph (2) of the Act and income tax is not imposed on the reimbursed portion, the amount of the reimbursed portion).
      <sup>machine translation, not official</sup>

        **一**  法第五十七条の二第二項第一号に掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-1</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (i) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所（国内に住所がない場合には、居所。以下この項において同じ。）並びに勤務する場所
          <sup>art-36-5/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-1/sub-1</sup>
          the person's name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this paragraph) and the place where the person works;
          <sup>machine translation, not official</sup>

          **ロ**  その者の通勤の経路及び方法並びに当該経路及び方法が運賃、時間、距離その他の事情に照らして最も経済的かつ合理的であると認められる旨
          <sup>art-36-5/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-1/sub-2</sup>
          the person's route and method of commuting, and the fact that the route and method are found to be the most economical and rational in light of fare, time, distance and other circumstances.
          <sup>machine translation, not official</sup>

        **二**  法第五十七条の二第二項第二号に掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-2</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (ii) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所並びに勤務する場所及び当該場所を離れて職務を遂行した場所
          <sup>art-36-5/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-2/sub-1</sup>
          the person's name and domicile, the place where the person works, and the place where the person performed duties away from that place;
          <sup>machine translation, not official</sup>

          **ロ**  その旅行が勤務する場所を離れて職務を遂行するために直接必要なものである旨
          <sup>art-36-5/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-2/sub-2</sup>
          that the trip was directly necessary for performing duties away from the place of work.
          <sup>machine translation, not official</sup>

        **三**  法第五十七条の二第二項第三号に掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-3</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (iii) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名並びに転任の前後の勤務する場所及び住所
          <sup>art-36-5/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-3/sub-1</sup>
          the person's name, and the place of work and domicile before and after the transfer;
          <sup>machine translation, not official</sup>

          **ロ**  その者の転任の事実が生じた年月日
          <sup>art-36-5/par-1/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-3/sub-2</sup>
          the date on which the fact of the person's transfer occurred.
          <sup>machine translation, not official</sup>

        **四**  法第五十七条の二第二項第四号に掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-4</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (iv) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所
          <sup>art-36-5/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-4/sub-1</sup>
          the person's name and domicile;
          <sup>machine translation, not official</sup>

          **ロ**  その研修がその者の職務の遂行に直接必要な技術又は知識を習得するためのものである旨
          <sup>art-36-5/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-4/sub-2</sup>
          that the training was for acquiring skills or knowledge directly necessary for the performance of the person's duties;
          <sup>machine translation, not official</sup>

          **ハ**  その研修を行う者の名称並びにその研修を行う場所及び期間
          <sup>art-36-5/par-1/item-4/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-4/sub-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-4/sub-3</sup>
          the name of the person providing the training, and the place and period in which the training is provided.
          <sup>machine translation, not official</sup>

        **五**  法第五十七条の二第二項第五号に掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-5</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (v) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所
          <sup>art-36-5/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-5/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-5/sub-1</sup>
          the person's name and domicile;
          <sup>machine translation, not official</sup>

          **ロ**  その人の資格の取得がその者の職務の遂行に直接必要なものである旨
          <sup>art-36-5/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-5/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-5/sub-2</sup>
          that the acquisition of that person's qualification is directly necessary for the performance of the person's duties.
          <sup>machine translation, not official</sup>

        **六**  法第五十七条の二第二項第六号に掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-6</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (vi) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  第三号イ及びロに掲げる事項
          <sup>art-36-5/par-1/item-6/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-6/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-6/sub-1</sup>
          the matters listed in item (iii), (a) and (b);
          <sup>machine translation, not official</sup>

          **ロ**  その者が法第五十七条の二第二項第六号又は令第百六十七条の三第四項（給与所得者の特定支出の範囲）に規定する場合のいずれかに該当する旨
          <sup>art-36-5/par-1/item-6/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-6/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-6/sub-2</sup>
          that the person falls under either of the cases prescribed in Article 57-2, paragraph (2), item (vi) of the Act or Article 167-3, paragraph (4) (Scope of Specific Expenses of Salary Income Earners) of the Order;
          <sup>machine translation, not official</sup>

          **ハ**  その者の配偶者その他の親族が居住する場所
          <sup>art-36-5/par-1/item-6/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-6/sub-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-6/sub-3</sup>
          the place where the person's spouse or other relative resides.
          <sup>machine translation, not official</sup>

        **七**  法第五十七条の二第二項第七号イに規定する図書を購入するための支出　次に掲げる事項
        <sup>art-36-5/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-7</sup>
        Expenditure for the purchase of books prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所
          <sup>art-36-5/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-7/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-7/sub-1</sup>
          the person's name and domicile;
          <sup>machine translation, not official</sup>

          **ロ**  その図書の購入がその者の職務の遂行に直接必要なものである旨及びその職務の内容
          <sup>art-36-5/par-1/item-7/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-7/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-7/sub-2</sup>
          that the purchase of the books is directly necessary for the performance of the person's duties, and the content of those duties;
          <sup>machine translation, not official</sup>

          **ハ**  その図書の名称及び内容
          <sup>art-36-5/par-1/item-7/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-7/sub-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-7/sub-3</sup>
          the title and content of the books.
          <sup>machine translation, not official</sup>

        **八**  法第五十七条の二第二項第七号イに規定する衣服を購入するための支出　次に掲げる事項
        <sup>art-36-5/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-8</sup>
        Expenditure for the purchase of clothing prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所
          <sup>art-36-5/par-1/item-8/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-8/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-8/sub-1</sup>
          the person's name and domicile;
          <sup>machine translation, not official</sup>

          **ロ**  その衣服の購入がその者の職務の遂行に直接必要なものである旨及びその職務の内容
          <sup>art-36-5/par-1/item-8/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-8/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-8/sub-2</sup>
          that the purchase of the clothing is directly necessary for the performance of the person's duties, and the content of those duties;
          <sup>machine translation, not official</sup>

          **ハ**  その衣服の種類
          <sup>art-36-5/par-1/item-8/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-8/sub-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-8/sub-3</sup>
          the type of the clothing.
          <sup>machine translation, not official</sup>

        **九**  法第五十七条の二第二項第七号ロに掲げる支出　次に掲げる事項
        <sup>art-36-5/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-9</sup>
        Expenditure listed in Article 57-2, paragraph (2), item (vii), (b) of the Act: the following matters
        <sup>machine translation, not official</sup>

          **イ**  その者の氏名及び住所
          <sup>art-36-5/par-1/item-9/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-9/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-9/sub-1</sup>
          The person's name and domicile;
          <sup>machine translation, not official</sup>

          **ロ**  その接待、供応、贈答その他これらに類する行為（ハにおいて「接待等」という。）のための支出がその者の職務の遂行に直接必要なものである旨及びその職務の内容
          <sup>art-36-5/par-1/item-9/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-9/sub-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-9/sub-2</sup>
          The fact that expenditure for entertainment, hospitality, gift-giving or other similar acts of the person (referred to as "entertainment, etc." in (c)) is directly necessary for the performance of the person's duties, and the content of those duties;
          <sup>machine translation, not official</sup>

          **ハ**  その接待等の内容並びに当該接待等の相手方の氏名又は名称及び当該相手方との関係
          <sup>art-36-5/par-1/item-9/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-9/sub-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-9/sub-3</sup>
          The content of the entertainment, etc., the name or title of the counterparty to the entertainment, etc., and the relationship with that counterparty.
          <sup>machine translation, not official</sup>

      **第二項**  前項（第四号及び第五号に係る部分に限る。）の規定は、法第五十七条の二第二項第四号及び第五号に規定するキャリアコンサルタントによる証明について準用する。この場合において、前項中「事項（当該支出につき同項に規定する給与等の支払者により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合には、当該補塡される部分の金額を含む。）」とあるのは、「事項」と読み替えるものとする。
      <sup>art-36-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-2</sup>
      The provisions of the preceding paragraph (limited to the portion pertaining to items (iv) and (v)) apply mutatis mutandis to certification by a career consultant prescribed in Article 57-2, paragraph (2), items (iv) and (v) of the Act. In this case, the phrase "matters (including, where there is a portion of the expenditure that is compensated by the payer of salary or other wage prescribed in Article 57-2, paragraph (2) of the Act, and income tax is not imposed on that compensated portion, the amount of that compensated portion)" in the preceding paragraph is deemed to be replaced with "matters".
      <sup>machine translation, not official</sup>

      **第三項**  令第百六十七条の三第一項第一号に規定する財務省令で定める料金は、特別車両料金、特別船室料金その他令第百六十七条の五第二号ロ（特定支出の支出等を証する書類）に規定する鉄道等の客室の特別の設備の利用についての料金（寝台料金で六千六百円以下のものを除く。）とする。
      <sup>art-36-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-3</sup>
      The charges specified by Ministry of Finance Order as prescribed in Article 167-3, paragraph (1), item (i) of the Order are special car charges, special cabin charges and other charges for the use of special facilities in the passenger compartments of railways, etc. prescribed in Article 167-5, item (ii), (b) (Documents Certifying the Payment, etc. of Specific Expenses) of the Order (excluding sleeping berth charges of 6,600 yen or less).
      <sup>machine translation, not official</sup>

      **第四項**  令第百六十七条の三第二項第一号に規定する財務省令で定める料金は、前項に規定する料金及び航空機の客室の特別の設備の利用についての料金とする。
      <sup>art-36-5/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-4 · https://japanlaw.org/l/340M50000040011/art-36-5/par-4</sup>
      The charges specified by Ministry of Finance Order as prescribed in Article 167-3, paragraph (2), item (i) of the Order are the charges prescribed in the preceding paragraph and charges for the use of special facilities in the passenger compartments of aircraft.
      <sup>machine translation, not official</sup>

      **第五項**  令第百六十七条の三第四項に規定する配偶者の生死の明らかでない者で財務省令で定めるものは、令第十一条各号（寡婦の範囲）に掲げる者の配偶者とする。
      <sup>art-36-5/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-5 · https://japanlaw.org/l/340M50000040011/art-36-5/par-5</sup>
      Persons whose spouse's life or death is unclear and who are specified by Ministry of Finance Order, as prescribed in Article 167-3, paragraph (4) of the Order, are the spouses of the persons listed in the items of Article 11 (Scope of Widows) of the Order.
      <sup>machine translation, not official</sup>

      **第六項**  令第百六十七条の三第四項に規定する生計を一にする子で財務省令で定める者は、令第十一条の二第二項（ひとり親の範囲）に規定する子及び特別障害者である子とする。
      <sup>art-36-5/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-6 · https://japanlaw.org/l/340M50000040011/art-36-5/par-6</sup>
      Children whose living expenses are paid from the same resources and who are specified by Ministry of Finance Order, as prescribed in Article 167-3, paragraph (4) of the Order, are the children prescribed in Article 11-2, paragraph (2) (Scope of Single Parents) of the Order and children who are Persons with a Particular Disability.
      <sup>machine translation, not official</sup>

---

## Cites
- art-36-5/par-1: 法第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2
- art-36-5/par-1: 同項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-4
- art-36-5/par-1: 第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-5
- art-36-5/par-1: 同条第一項 → 所得税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-1
- art-36-5/par-1/item-1: 法第五十七条の二第二項第一号 → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-1
- art-36-5/par-1/item-1/sub-1: この項 → 所得税法施行規則 第三十六条の五第一項 (Article 36-5, paragraph (1)), art-36-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1
- art-36-5/par-1/item-2: 法第五十七条の二第二項第二号 → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-2
- art-36-5/par-1/item-3: 法第五十七条の二第二項第三号 → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-3
- art-36-5/par-1/item-4: 法第五十七条の二第二項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-4
- art-36-5/par-1/item-5: 法第五十七条の二第二項第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-5
- art-36-5/par-1/item-6: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-6
- art-36-5/par-1/item-6/sub-1: 第三号 → 所得税法施行規則 第三十六条の五第一項第三号 (Article 36-5, paragraph (1), item (iii)), art-36-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-3
- art-36-5/par-1/item-6/sub-2: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-6
- art-36-5/par-1/item-6/sub-2: 令第百六十七条の三第四項 → e-Gov law 340CO0000000096, 第百六十七条の三第四項 (Article 167-3, paragraph (4)), art-167-3/par-4 — not held in this collection
- art-36-5/par-1/item-7: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-7
- art-36-5/par-1/item-8: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-7
- art-36-5/par-1/item-9: 法第五十七条の二第二項第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-7
- art-36-5/par-2: 前項 → 所得税法施行規則 第三十六条の五第一項 (Article 36-5, paragraph (1)), art-36-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1
- art-36-5/par-2: 第四号 → 所得税法施行規則 第三十六条の五第一項第四号 (Article 36-5, paragraph (1), item (iv)), art-36-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-4
- art-36-5/par-2: 第五号 → 所得税法施行規則 第三十六条の五第一項第五号 (Article 36-5, paragraph (1), item (v)), art-36-5/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-5
- art-36-5/par-2: 法第五十七条の二第二項第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-4
- art-36-5/par-2: 第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-57-2/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-5
- art-36-5/par-3: 令第百六十七条の三第一項第一号 → e-Gov law 340CO0000000096, 第百六十七条の三第一項第一号 (Article 167-3, paragraph (1), item (i)), art-167-3/par-1/item-1 — not held in this collection
- art-36-5/par-4: 令第百六十七条の三第二項第一号 → e-Gov law 340CO0000000096, 第百六十七条の三第二項第一号 (Article 167-3, paragraph (2), item (i)), art-167-3/par-2/item-1 — not held in this collection
- art-36-5/par-4: 前項 → 所得税法施行規則 第三十六条の五第三項 (Article 36-5, paragraph (3)), art-36-5/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-3
- art-36-5/par-5: 令第百六十七条の三第四項 → e-Gov law 340CO0000000096, 第百六十七条の三第四項 (Article 167-3, paragraph (4)), art-167-3/par-4 — not held in this collection
- art-36-5/par-5: 令第十一条 → e-Gov law 340CO0000000096, 第十一条 (Article 11), art-11 — not held in this collection
- art-36-5/par-6: 令第百六十七条の三第四項 → e-Gov law 340CO0000000096, 第百六十七条の三第四項 (Article 167-3, paragraph (4)), art-167-3/par-4 — not held in this collection
- art-36-5/par-6: 令第十一条の二第二項 → e-Gov law 340CO0000000096, 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — not held in this collection

## Cited by

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

- 所得税法施行規則 第三十六条の五第一項第一号イ（給与等の支払者等による証明等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-1/sub-1
- 所得税法施行規則 第三十六条の五第一項第六号イ（給与等の支払者等による証明等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-1/item-6/sub-1 · https://japanlaw.org/l/340M50000040011/art-36-5/par-1/item-6/sub-1
- 所得税法施行規則 第三十六条の五第二項（給与等の支払者等による証明等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-2 · https://japanlaw.org/l/340M50000040011/art-36-5/par-2
- 所得税法施行規則 第三十六条の五第四項（給与等の支払者等による証明等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-5/par-4 · https://japanlaw.org/l/340M50000040011/art-36-5/par-4
- 所得税法施行規則 附則第二条第一項（給与等の支払者による証明等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-20/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-2/par-1
- 所得税法施行規則 附則第二項（経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5019-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5019-27/par-2

---

## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-022, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-023, 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