# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十四 (Article 40-14)

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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: 第四十条の十四 (Article 40-14)（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — address `art-40-14`
- 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-40-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-14
- 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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### 第四十条の十四（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — Matters to Be Stated in a Written Notification on Application of Special Provisions on the Calculation Date of the Risk-Weighted Asset Amount
<sup>caption: machine translation, not official</sup>
<sup>art-40-14 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14 · https://japanlaw.org/l/340M50000040011/art-40-14</sup>

  **第一項**  令第二百二十一条の四第五項（国外事業所等に帰せられるべき純資産に対応する負債の利子）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-40-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1 · https://japanlaw.org/l/340M50000040011/art-40-14/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (5) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following matters:
  <sup>machine translation, not official</sup>

    **一**  令第二百二十一条の四第四項の規定の適用を受けようとする居住者の氏名及び住所
    <sup>art-40-14/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-14/par-1/item-1</sup>
    The name and domicile of the Resident who seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;
    <sup>machine translation, not official</sup>

    **二**  令第二百二十一条の四第四項の規定の適用を受けようとする最初の年
    <sup>art-40-14/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-14/par-1/item-2</sup>
    The first year in which the Resident seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;
    <sup>machine translation, not official</sup>

    **三**  令第二百二十一条の四第四項に規定する一定の日
    <sup>art-40-14/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-14/par-1/item-3</sup>
    The certain date prescribed in Article 221-4, paragraph (4) of the Order;
    <sup>machine translation, not official</sup>

    **四**  令第二百二十一条の四第四項に規定する確定申告期限までに同項に規定する危険勘案資産額を計算することが困難である理由
    <sup>art-40-14/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-14/par-1/item-4</sup>
    The reason why it is difficult to calculate, by the deadline for filing a Tax Return prescribed in Article 221-4, paragraph (4) of the Order, the risk-weighted asset amount prescribed in that paragraph;
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-40-14/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-14/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-40-14/par-1/item-5</sup>
    Any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- art-40-14/par-1: 令第二百二十一条の四第五項 → e-Gov law 340CO0000000096, 第二百二十一条の四第五項 (Article 221-4, paragraph (5)), art-221-4/par-5 — not held in this collection
- art-40-14/par-1/item-1: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-14/par-1/item-2: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-14/par-1/item-3: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-14/par-1/item-4: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — 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-20261027T143811-029, 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