# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十八条 (Article 38)

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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: 第三十八条 (Article 38)（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項） — address `art-38`
- 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-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-38
- 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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### 第三十八条（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項） — Particulars to Be Stated for Application of the Special Provisions on Calculation of Income If Assets Are Transferred in Performance of Guaranteed Obligations
<sup>caption: machine translation, not official</sup>
<sup>art-38 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38 · https://japanlaw.org/l/340M50000040011/art-38</sup>

    **第一項**  法第六十四条第三項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）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-38/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1 · https://japanlaw.org/l/340M50000040011/art-38/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 64, paragraph (3) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are as follows:
    <sup>machine translation, not official</sup>

      **一**  法第六十四条第二項に規定する譲渡をした資産の数量及び譲渡金額並びに保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつた金額
      <sup>art-38/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-1</sup>
      the quantity and the amount of transfer of the assets transferred as prescribed in Article 64, paragraph (2) of the Act, and the amount for which all or part of the right to reimbursement accompanying the performance of the guaranteed obligation has become unexercisable;
      <sup>machine translation, not official</sup>

      **二**  主たる債務者及び債権者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
      <sup>art-38/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-2</sup>
      the names or titles, and the addresses or residences, or the locations of the head offices or principal offices, of the principal obligor and the creditor;
      <sup>machine translation, not official</sup>

      **三**  保証債務の履行に伴う求償権の全部又は一部を行使することができないこととなつた年月日
      <sup>art-38/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-3</sup>
      the date on which all or part of the right to reimbursement accompanying the performance of the guaranteed obligation became unexercisable;
      <sup>machine translation, not official</sup>

      **四**  第一号に規定する資産の譲渡の年月日及び取得の年月日
      <sup>art-38/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-4</sup>
      the date of the transfer and the date of the acquisition of the assets prescribed in item (i);
      <sup>machine translation, not official</sup>

      **五**  求償権の行使ができないこととなつた事情の説明
      <sup>art-38/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-5</sup>
      an explanation of the circumstances in which the right to reimbursement became unexercisable;
      <sup>machine translation, not official</sup>

      **六**  その他参考となるべき事項
      <sup>art-38/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-6</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

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## Cites
- art-38/par-1: 法第六十四条第三項 → 所得税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/income-tax-act/art-64/par-3 · https://japanlaw.org/l/340AC0000000033/art-64/par-3
- art-38/par-1/item-1: 法第六十四条第二項 → 所得税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/income-tax-act/art-64/par-2 · https://japanlaw.org/l/340AC0000000033/art-64/par-2
- art-38/par-1/item-4: 第一号 → 所得税法施行規則 第三十八条第一項第一号 (Article 38, paragraph (1), item (i)), art-38/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 第三十八条第一項第四号（保証債務の履行のため資産を譲渡した場合の所得計算の特例の適用を受けるための記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-38/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-38/par-1/item-4

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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-20261027T143811-025, 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-20261027T143811-025, 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