# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十七条の二 (Article 47-2)

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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: 第四十七条の二 (Article 47-2)（確定所得申告書に添付すべき書類等） — address `art-47-2`
- 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-47-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-47-2
- 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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### 第四十七条の二（確定所得申告書に添付すべき書類等） — Documents, etc. to Be Attached to a Final Return Showing Income
<sup>caption: machine translation, not official</sup>
<sup>art-47-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2 · https://japanlaw.org/l/340M50000040011/art-47-2</sup>

      **第一項**  令第二百六十二条第一項第四号（確定申告書に関する書類等の提出又は提示）に規定する財務省令で定める事項は、次の各号に掲げる保険料の区分に応じ当該各号に定める事項とする。
      <sup>art-47-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 262, paragraph (1), item (iv) (Submission or Presentation of Documents, etc. Relating to a Tax Return) of the Order are the matters specified in each of the following items for the category of premiums set out in that item.
      <sup>machine translation, not official</sup>

        **一**  法第七十六条第一項（生命保険料控除）に規定する新生命保険料　当該新生命保険料に係る同条第五項に規定する新生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該新生命保険契約等に係る保険料又は掛金が同条第一項に規定する新生命保険料に該当する旨
        <sup>art-47-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-1</sup>
        new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act: the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in paragraph (5) of that Article relating to that new life insurance premium, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in paragraph (1) of that Article;
        <sup>machine translation, not official</sup>

        **二**  法第七十六条第一項に規定する旧生命保険料　当該旧生命保険料に係る同条第六項に規定する旧生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該旧生命保険契約等に係る保険料又は掛金が同条第一項に規定する旧生命保険料に該当する旨
        <sup>art-47-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-2</sup>
        old life insurance premium prescribed in Article 76, paragraph (1) of the Act: the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in paragraph (6) of that Article relating to that old life insurance premium, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in paragraph (1) of that Article;
        <sup>machine translation, not official</sup>

        **三**  法第七十六条第二項に規定する介護医療保険料　当該介護医療保険料に係る同条第七項に規定する介護医療保険契約等の保険契約者又は共済契約者の氏名及び当該介護医療保険契約等に係る保険料又は掛金が同条第二項に規定する介護医療保険料に該当する旨
        <sup>art-47-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-3</sup>
        nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act: the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in paragraph (7) of that Article relating to that nursing care and medical insurance premium, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in paragraph (2) of that Article;
        <sup>machine translation, not official</sup>

        **四**  法第七十六条第三項に規定する新個人年金保険料　当該新個人年金保険料に係る同条第八項に規定する新個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該新個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する新個人年金保険料に該当する旨
        <sup>art-47-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-4</sup>
        new individual annuity insurance premium prescribed in Article 76, paragraph (3) of the Act: the type of the new individual annuity insurance policy or similar contract prescribed in paragraph (8) of that Article relating to that new individual annuity insurance premium, the name of the policyholder or mutual aid policyholder, the name and date of birth of the annuity recipient, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual annuity insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual annuity insurance premium prescribed in paragraph (3) of that Article;
        <sup>machine translation, not official</sup>

        **五**  法第七十六条第三項に規定する旧個人年金保険料　当該旧個人年金保険料に係る同条第九項に規定する旧個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該旧個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する旧個人年金保険料に該当する旨
        <sup>art-47-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-5</sup>
        old individual annuity insurance premium prescribed in Article 76, paragraph (3) of the Act: the type of the old individual annuity insurance policy or similar contract prescribed in paragraph (9) of that Article relating to that old individual annuity insurance premium, the name of the policyholder or mutual aid policyholder, the name and date of birth of the annuity recipient, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual annuity insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual annuity insurance premium prescribed in paragraph (3) of that Article.
        <sup>machine translation, not official</sup>

      **第二項**  令第二百六十二条第一項第五号に規定する財務省令で定める事項は、法第七十七条第一項（地震保険料控除）に規定する地震保険料に係る同条第二項に規定する損害保険契約等の保険契約者又は共済契約者の氏名、保険又は共済の種類及びその目的並びに当該損害保険契約等に係る保険料又は掛金が同条第一項に規定する地震保険料に該当する旨とする。
      <sup>art-47-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-2</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 262, paragraph (1), item (v) of the Order are the name of the policyholder or mutual aid policyholder of the casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) of the Act relating to earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act, the type and subject of the insurance or mutual aid, and the fact that the premium or contribution relating to that casualty insurance policy or similar contract falls under earthquake insurance premiums prescribed in Article 77, paragraph (1) of the Act.
      <sup>machine translation, not official</sup>

      **第三項**  令第二百六十二条第一項第六号に規定する財務省令で定める書類は、次の各号に掲げる法第七十八条第二項（寄附金控除）に規定する特定寄附金（以下この項において「特定寄附金」という。）の区分に応じ当該各号に定める書類とする。
      <sup>art-47-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (1), item (vi) of the Order are the documents specified in each of the following items for the category of specified donations prescribed in Article 78, paragraph (2) (Donation Deduction) of the Act (hereinafter referred to as "specified donations" in this paragraph) set out in that item.
      <sup>machine translation, not official</sup>

        **一**  特定寄附金で次号及び第三号に掲げるもの以外のもの　次に掲げる書類
        <sup>art-47-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1</sup>
        specified donations other than those set out in the following item and item (iii): the following documents:
        <sup>machine translation, not official</sup>

          **イ**  次に掲げるいずれかの書類
          <sup>art-47-2/par-3/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1</sup>
          any of the following documents:
          <sup>machine translation, not official</sup>

            **（１）**  当該特定寄附金を受領した者の受領した旨（当該受領した者が次に掲げる者に該当する場合には、それぞれ次に定める旨を含む。）、当該特定寄附金の額及びその受領した年月日を証する書類
            <sup>art-47-2/par-3/item-1/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-1</sup>
            a document certifying that the person who received the specified donation received it (including, where that person falls under any of the following persons, the respective fact specified below), and certifying the amount of the specified donation and the date on which it was received;
            <sup>machine translation, not official</sup>

              **（ｉ）**  令第二百十七条各号（公益の増進に著しく寄与する法人の範囲）に掲げる法人　当該特定寄附金が当該法人の主たる目的である業務に関連する法第七十八条第二項第三号に規定する寄附金である旨
              <sup>art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1</sup>
              a corporation set out in the items of Article 217 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Order: the fact that the specified donation is a donation prescribed in Article 78, paragraph (2), item (iii) of the Act that relates to the business that is the principal purpose of that corporation;
              <sup>machine translation, not official</sup>

              **（ｉｉ）**  法第七十八条第二項第四号に規定する公益信託の受託者　当該特定寄附金が当該公益信託に係る信託事務に関連する同号に規定する寄附金である旨
              <sup>art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2</sup>
              a trustee of a public interest trust prescribed in Article 78, paragraph (2), item (iv) of the Act: the fact that the specified donation is a donation prescribed in that item that relates to the trust affairs of that public interest trust;
              <sup>machine translation, not official</sup>

            **（２）**  特定事業者（地方公共団体と特定寄附金の仲介に関する契約を締結している者であつて特定寄附金が支出された事実を適正かつ確実に管理することができると認められるものとして国税庁長官が指定したものをいう。）の地方公共団体が当該特定寄附金を受領した旨、当該地方公共団体の名称、当該特定寄附金の額及び当該特定寄附金を受領した年月日を証する書類
            <sup>art-47-2/par-3/item-1/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-2</sup>
            a document certifying that the local government of a specified business operator (meaning a person that has concluded a contract with a local government concerning the brokering of specified donations and that the Commissioner of the National Tax Agency has designated as a person recognized as able to properly and reliably manage the fact that specified donations have been made) received the specified donation, and certifying the name of that local government, the amount of the specified donation and the date on which the specified donation was received;
            <sup>machine translation, not official</sup>

          **ロ**  当該特定寄附金を受領した者が令第二百十七条第一号の二に掲げる法人に該当する場合には、地方独立行政法人法（平成十五年法律第百十八号）第六条第三項（財産的基礎）に規定する設立団体のその旨を証する書類（当該特定寄附金を支出する日以前五年内に発行されたものに限る。）の写しとして当該法人から交付を受けたもの
          <sup>art-47-2/par-3/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-2</sup>
          where the person who received the specified donation falls under a corporation set out in Article 217, item (i)-2 of the Order, a copy of a document (limited to one issued within five years on or before the date on which the specified donation is made) in which the founding body prescribed in Article 6, paragraph (3) (Financial Basis) of the Local Independent Administrative Agency Act (Act No. 118 of 2003) certifies that fact, which has been delivered by that corporation;
          <sup>machine translation, not official</sup>

          **ハ**  当該特定寄附金を受領した者が令第二百十七条第四号に掲げる法人に該当する場合には、私立学校法（昭和二十四年法律第二百七十号）第四条（所轄庁）に規定する所轄庁のその旨を証する書類（当該特定寄附金を支出する日以前五年内に発行されたものに限る。）の写しとして当該法人から交付を受けたもの
          <sup>art-47-2/par-3/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-3</sup>
          where the person who received the specified donation falls under a corporation set out in Article 217, item (iv) of the Order, a copy of a document (limited to one issued within five years on or before the date on which the specified donation is made) in which the competent authority prescribed in Article 4 (Competent Authority) of the Private Schools Act (Act No. 270 of 1949) certifies that fact, which has been delivered by that corporation;
          <sup>machine translation, not official</sup>

        **二**  租税特別措置法第四十一条の十八第一項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除）の規定により特定寄附金とみなされるもの　総務大臣、都道府県の選挙管理委員会、中央選挙管理会又は同項第四号イに規定する指定都市の選挙管理委員会の当該特定寄附金が政治資金規正法（昭和二十三年法律第百九十四号）第十二条（報告書の提出）若しくは第十七条（解散の届出等）又は公職選挙法（昭和二十五年法律第百号）第百八十九条（選挙運動に関する収入及び支出の報告書の提出）の規定による報告書により報告されたものである旨及びその特定寄附金を受領したものが租税特別措置法第四十一条の十八第一項各号に掲げる団体又は同項第四号イに規定する公職の候補者として公職選挙法第八十六条（衆議院小選挙区選出議員の選挙における候補者の立候補の届出等）、第八十六条の三（参議院比例代表選出議員の選挙における名簿による立候補の届出等）又は第八十六条の四（衆議院議員又は参議院比例代表選出議員の選挙以外の選挙における候補者の立候補の届出等）の規定により届出のあつた者（以下この号において「届出のあつた公職の候補者」という。）である旨を証する書類で当該報告書により報告された又は政治資金規正法第六条から第七条まで（政治団体の届出等）若しくは公職選挙法第八十六条から第八十六条の四まで（立候補の届出等）の規定により届出のあつた次に掲げる事項の記載があるもの
        <sup>art-47-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2</sup>
        those deemed to be specified donations pursuant to Article 41-18, paragraph (1) (Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation: a document that certifies that the Minister for Internal Affairs and Communications, the election administration commission of a prefecture, the Central Election Management Council, or the election administration commission of a designated city prescribed in Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation has had the specified donation reported in a report under the provisions of Article 12 (Submission of Reports) or Article 17 (Notification of Dissolution, etc.) of the Political Funds Control Act (Act No. 194 of 1948) or Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of the Public Offices Election Act (Act No. 100 of 1950), and that the person who received the specified donation is an organization set out in the items of Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation or a person for whom notification has been given, pursuant to the provisions of Article 86 (Notification of Candidacy of Candidates in Elections of Members of the House of Representatives Elected from Single-Seat Constituencies, etc.), Article 86-3 (Notification of Candidacy by List in Elections of Members of the House of Councillors Elected by Proportional Representation, etc.) or Article 86-4 (Notification of Candidacy of Candidates in Elections Other Than Elections of Members of the House of Representatives or Members of the House of Councillors Elected by Proportional Representation, etc.) of the Public Offices Election Act, as a candidate for public office prescribed in Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "registered candidate for public office" in this item), and that states the following matters that were reported in that report or notified pursuant to the provisions of Articles 6 to 7 (Notification of Political Organizations, etc.) of the Political Funds Control Act or Articles 86 to 86-4 (Notification of Candidacy, etc.) of the Public Offices Election Act:
        <sup>machine translation, not official</sup>

          **イ**  その特定寄附金を支出した者の氏名及び住所
          <sup>art-47-2/par-3/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-1</sup>
          the name and domicile of the person who made the specified donation;
          <sup>machine translation, not official</sup>

          **ロ**  その特定寄附金の額
          <sup>art-47-2/par-3/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-2</sup>
          the amount of the specified donation;
          <sup>machine translation, not official</sup>

          **ハ**  その特定寄附金を受領した団体又は届出のあつた公職の候補者がその受領した年月日
          <sup>art-47-2/par-3/item-2/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-3</sup>
          the date on which the organization or registered candidate for public office that received the specified donation received it;
          <sup>machine translation, not official</sup>

          **ニ**  その特定寄附金を受領した団体又は届出のあつた公職の候補者の名称又は氏名及び主たる事務所の所在地又は住所
          <sup>art-47-2/par-3/item-2/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-4</sup>
          the name or personal name, and the location of the principal office or the domicile, of the organization or registered candidate for public office that received the specified donation;
          <sup>machine translation, not official</sup>

          **ホ**  その特定寄附金を受領した団体が租税特別措置法第四十一条の十八第一項第三号に掲げる団体に該当する場合には、当該団体の主宰者又は主要な構成員である衆議院議員若しくは参議院議員の氏名
          <sup>art-47-2/par-3/item-2/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-5</sup>
          if the organization that received the specified donation falls under an organization set out in Article 41-18, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the name of the member of the House of Representatives or the House of Councillors who is the leader or a principal member of that organization;
          <sup>machine translation, not official</sup>

          **ヘ**  その特定寄附金を受領した団体が租税特別措置法第四十一条の十八第一項第四号に掲げる団体に該当する場合には、当該団体が推薦し、又は支持する者の氏名（当該団体が同号ロに掲げる団体に該当する場合には、当該団体が推薦し、又は支持する者の氏名、その者が同号ロに規定する特定の公職の候補者に該当することとなつた年月日及び当該特定の公職の候補者となつた選挙名）
          <sup>art-47-2/par-3/item-2/sub-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-6</sup>
          if the organization that received the specified donation falls under an organization set out in Article 41-18, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation, the name of the person whom that organization recommends or supports (where that organization falls under an organization set out in item (iv), (b) of that paragraph, the name of the person whom that organization recommends or supports, the date on which that person came to fall under the specific candidate for public office prescribed in item (iv), (b) of that paragraph, and the name of the election in which that person became that specific candidate for public office);
          <sup>machine translation, not official</sup>

          **ト**  その特定寄附金を受領した者が届出のあつた公職の候補者に該当する場合には、その者が届出のあつた公職の候補者に該当することとなつた年月日及び当該届出のあつた公職の候補者となつた選挙名
          <sup>art-47-2/par-3/item-2/sub-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-7</sup>
          if the person who received the specified donation falls under a registered candidate for public office, the date on which that person came to fall under a registered candidate for public office and the name of the election in which that person became that registered candidate for public office.
          <sup>machine translation, not official</sup>

        **三**  租税特別措置法第四十一条の十八の二第一項（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除）の規定により特定寄附金とみなされるもの　当該特定寄附金を受領した同項に規定する認定特定非営利活動法人等の受領した旨（当該特定寄附金が当該認定特定非営利活動法人等の行う同項に規定する特定非営利活動に係る事業に関連する寄附に係る支出金である旨を含む。）、当該特定寄附金の額及びその受領した年月日を証する書類
        <sup>art-47-2/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-3</sup>
        those deemed to be specified donations pursuant to Article 41-18-2, paragraph (1) (Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation: a document certifying that the certified specified nonprofit corporation, etc. prescribed in that paragraph that received the specified donation received it (including the fact that the specified donation is an expenditure for a donation relating to the business pertaining to the specified nonprofit activity prescribed in that paragraph that is conducted by that certified specified nonprofit corporation, etc.), and certifying the amount of the specified donation and the date on which it was received.
        <sup>machine translation, not official</sup>

      **第四項**  令第二百六十二条第二項に規定する財務省令で定める電磁的記録は、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第二条第一項第二号イからハまで（定義）に掲げるもののいずれかに該当するものとする。
      <sup>art-47-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-4</sup>
      The electronic or magnetic records specified by Ministry of Finance Order as prescribed in Article 262, paragraph (2) of the Order are to be those falling under any of those set out in Article 2, paragraph (1), item (ii), (a) to (c) (Definitions) of the Ministerial Order on the Promotion, etc. of Administration Utilizing Information and Communications Technology Relating to National Tax-Related Laws and Regulations (Ministry of Finance Order No. 71 of 2003).
      <sup>machine translation, not official</sup>

      **第五項**  令第二百六十二条第三項第一号に規定する財務省令で定める書類は、同号イ又はロに掲げる者に係る次に掲げるいずれかの書類であつて、同号イ又はロに掲げる者の区分に応じ同号イ又はロに定める旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
      <sup>art-47-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (3), item (i) of the Order are any of the following documents relating to a person set out in (a) or (b) of that item, which certify the fact specified in (a) or (b) of that item for the category of person set out in (a) or (b) of that item (including a translation, where the document is made in a foreign language):
      <sup>machine translation, not official</sup>

        **一**  戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券（出入国管理及び難民認定法第二条第五号（定義）に規定する旅券をいう。第七項第一号において同じ。）の写し
        <sup>art-47-2/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5/item-1</sup>
        a copy of a family register supplement or other document issued by the national government or a local government, and a copy of a passport (meaning a passport prescribed in Article 2, item (v) (Definitions) of the Immigration Control and Refugee Recognition Act; the same applies in paragraph (7), item (i));
        <sup>machine translation, not official</sup>

        **二**  外国政府又は外国の地方公共団体が発行した書類（令第二百六十二条第三項第一号イ又はロに掲げる者の氏名、生年月日及び住所又は居所の記載があるものに限る。）
        <sup>art-47-2/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5/item-2</sup>
        a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of a person set out in Article 262, paragraph (3), item (i), (a) or (b) of the Order).
        <sup>machine translation, not official</sup>

      **第六項**  令第二百六十二条第三項第二号に規定する財務省令で定める書類は、次に掲げる書類であつて、同項の居住者がその年において同項に規定する国外居住障害者又は国外居住配偶者（以下この項において「国外居住障害者等」という。）の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
      <sup>art-47-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (3), item (ii) of the Order are the following documents that make clear that the Resident prescribed in that paragraph made payments, as needed, to each person for the purpose of covering the living expenses or education expenses of a Person with a Disability residing outside Japan or a spouse residing outside Japan prescribed in that paragraph (hereinafter referred to as a "Person with a Disability, etc. residing outside Japan" in this paragraph) in that year (including a translation, where the document is made in a foreign language).
      <sup>machine translation, not official</sup>

        **一**  内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号）第二条第三号（定義）に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住障害者等に支払をしたことを明らかにするもの
        <sup>art-47-2/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-1</sup>
        a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation (Act No. 110 of 1997), or a copy thereof, that makes clear that payment was made from that Resident to that Person with a Disability, etc. residing outside Japan by an exchange transaction conducted by that financial institution;
        <sup>machine translation, not official</sup>

        **二**  クレジットカード等購入あつせん業者（それを提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者（役務の提供の事業を営む者をいう。以下この号及び第八項第二号において同じ。）から有償で役務の提供を受けることができるカードその他の物又は番号、記号その他の符号（以下この号及び同項第二号において「クレジットカード等」という。）をこれにより商品若しくは権利を購入しようとする者又は役務の提供を受けようとする者（以下この号において「利用者たる顧客」という。）に交付し又は付与し、当該利用者たる顧客が当該クレジットカード等を提示し又は通知して特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者から有償で役務の提供を受けたときは、当該販売業者又は役務提供事業者に当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を直接に又は第三者を経由して交付するとともに、当該利用者たる顧客から、あらかじめ定められた時期までに当該代金若しくは当該対価の合計額の金銭を受領し、又はあらかじめ定められた時期ごとに当該合計額を基礎としてあらかじめ定められた方法により算定して得た額の金銭を受領する業務を行う者をいう。同項第二号において同じ。）の書類又はその写しで、クレジットカード等を当該国外居住障害者等が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
        <sup>art-47-2/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-2</sup>
        a document of a credit card, etc. purchase intermediary (meaning a person that delivers or grants, to a person who intends to purchase goods or rights or to receive the provision of services thereby (hereinafter referred to as a "customer as user" in this item), a card or other object, or a number, symbol or other code, by presenting or notifying which one can purchase goods or rights from a specific seller or receive the provision of services for consideration from a specific service provider (meaning a person who engages in the business of providing services; hereinafter the same applies in this item and paragraph (8), item (ii)) (hereinafter referred to as a "credit card, etc." in this item and paragraph (8), item (ii)), and that, when that customer as user presents or notifies that credit card, etc. and purchases goods or rights from a specific seller or receives the provision of services for consideration from a specific service provider, delivers, directly or via a third party, to that seller or service provider an amount of money equivalent to the price of those goods or rights or the consideration for those services, and engages in the business of receiving from that customer as user, by a predetermined time, the total amount of money for that price or consideration, or of receiving at each predetermined time an amount of money calculated by a predetermined method on the basis of that total amount; the same applies in paragraph (8), item (ii)), or a copy thereof, that makes clear that the intermediary receives, or is to receive, from that Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of that Person with a Disability, etc. residing outside Japan presenting or notifying a credit card, etc. and purchasing goods or rights from a specific seller or receiving the provision of services for consideration from a specific service provider;
        <sup>machine translation, not official</sup>

        **三**  資金決済に関する法律（平成二十一年法律第五十九号）第二条第十二項（定義）に規定する電子決済手段等取引業者（同法第六十二条の八第二項（電子決済手段を発行する者に関する特例）の規定により同法第二条第十二項に規定する電子決済手段等取引業者とみなされる者（以下この号及び第八項第三号において「みなし電子決済手段等取引業者」という。）を含む。以下この号及び第八項第三号において「電子決済手段等取引業者」という。）の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う同条第五項に規定する電子決済手段（以下この号及び第八項第三号において「電子決済手段」という。）の移転によつて当該居住者から当該国外居住障害者等に支払をしたことを明らかにするもの（みなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する電子決済手段に係るものに限る。）
        <sup>art-47-2/par-6/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-3</sup>
        a document of an electronic payment instruments service provider prescribed in Article 2, paragraph (12) (Definitions) of the Payment Services Act (Act No. 59 of 2009) (including a person deemed to be an electronic payment instruments service provider prescribed in Article 2, paragraph (12) of that Act pursuant to Article 62-8, paragraph (2) (Special Provisions for Issuers of Electronic Payment Instruments) of that Act (hereinafter referred to as a "deemed electronic payment instruments service provider" in this item and paragraph (8), item (iii)); hereinafter referred to as an "electronic payment instruments service provider" in this item and paragraph (8), item (iii)), or a copy thereof, that makes clear that payment was made from that Resident to that Person with a Disability, etc. residing outside Japan by a transfer of an electronic payment instrument prescribed in Article 2, paragraph (5) of the Payment Services Act (hereinafter referred to as an "electronic payment instrument" in this item and paragraph (8), item (iii)) conducted by that electronic payment instruments service provider at the request of that Resident (in the case of a document of a deemed electronic payment instruments service provider or a copy thereof, limited to one relating to an electronic payment instrument issued by that deemed electronic payment instruments service provider).
        <sup>machine translation, not official</sup>

      **第七項**  令第二百六十二条第四項第一号イに規定する財務省令で定める書類は、同項各号列記以外の部分に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）に係る次に掲げるいずれかの書類であつて、当該国外居住扶養親族等が同条第四項の居住者の配偶者以外の親族に該当する旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
      <sup>art-47-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (i), (a) of the Order are any of the following documents relating to the dependent relative, etc. residing outside Japan prescribed in the portion of that paragraph preceding the items (hereinafter referred to as the "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph) that certify that the dependent relative, etc. residing outside Japan falls under a relative other than the spouse of the Resident prescribed in Article 262, paragraph (4) of the Order (including a translation, where the document is made in a foreign language).
      <sup>machine translation, not official</sup>

        **一**  戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券の写し
        <sup>art-47-2/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-1</sup>
        a copy of a family register supplement or other document issued by the national government or a local government, and a copy of a passport;
        <sup>machine translation, not official</sup>

        **二**  外国政府又は外国の地方公共団体が発行した書類（当該国外居住扶養親族等の氏名、生年月日及び住所又は居所の記載があるものに限る。）
        <sup>art-47-2/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-2</sup>
        a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of that dependent relative, etc. residing outside Japan).
        <sup>machine translation, not official</sup>

      **第八項**  令第二百六十二条第四項第一号ロに規定する財務省令で定める書類は、次に掲げる書類であつて、同項の居住者がその年において国外居住扶養親族等の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
      <sup>art-47-2/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (i), (b) of the Order are the following documents that make clear that the Resident prescribed in Article 262, paragraph (4) of the Order made payments, as needed, to each person for the purpose of covering the living expenses or education expenses of a dependent relative, etc. residing outside Japan in that year (including a translation, where the document is made in a foreign language).
      <sup>machine translation, not official</sup>

        **一**  内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第二条第三号に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住扶養親族等に支払をしたことを明らかにするもの
        <sup>art-47-2/par-8/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-1</sup>
        a document of a financial institution prescribed in Article 2, item (iii) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that makes clear that payment was made from that Resident to that dependent relative, etc. residing outside Japan by an exchange transaction conducted by that financial institution;
        <sup>machine translation, not official</sup>

        **二**  クレジットカード等購入あつせん業者の書類又はその写しで、クレジットカード等を当該国外居住扶養親族等が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
        <sup>art-47-2/par-8/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-2</sup>
        a document of a credit card, etc. purchase intermediary, or a copy thereof, that makes clear that the intermediary receives, or is to receive, from that Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of that dependent relative, etc. residing outside Japan presenting or notifying a credit card, etc. and purchasing goods or rights from a specific seller or receiving the provision of services for consideration from a specific service provider;
        <sup>machine translation, not official</sup>

        **三**  電子決済手段等取引業者の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う電子決済手段の移転によつて当該居住者から当該国外居住扶養親族等に支払をしたことを明らかにするもの（みなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する電子決済手段に係るものに限る。）
        <sup>art-47-2/par-8/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-3</sup>
        a document of an electronic payment instruments service provider, or a copy thereof, that makes clear that payment was made from that Resident to that dependent relative, etc. residing outside Japan by a transfer of an electronic payment instrument conducted by that electronic payment instruments service provider at the request of that Resident (in the case of a document of a deemed electronic payment instruments service provider or a copy thereof, limited to one relating to an electronic payment instrument issued by that deemed electronic payment instruments service provider).
        <sup>machine translation, not official</sup>

      **第九項**  令第二百六十二条第四項第二号ハに規定する財務省令で定める書類は、外国政府又は外国の地方公共団体が発行した同号に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）に係る次に掲げるいずれかの書類であつて、当該国外居住扶養親族等が外国における出入国管理及び難民認定法別表第一の四の表（在留資格）の留学の在留資格に相当する資格をもつて当該外国に在留することにより国内に住所及び居所を有しなくなつた旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
      <sup>art-47-2/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-9 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (ii), (c) of the Order are any of the following documents, issued by a foreign government or a local government of a foreign state, relating to the dependent relative, etc. residing outside Japan prescribed in that item (hereinafter referred to as the "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph), that certify that the dependent relative, etc. residing outside Japan has come to have neither a domicile nor a residence in Japan by residing in a foreign state with a status equivalent to the status of residence of "Student" in Appended Table I (4) (Status of Residence) of the Immigration Control and Refugee Recognition Act (including a translation, where the document is made in a foreign language).
      <sup>machine translation, not official</sup>

        **一**  外国における査証に類する書類の写し
        <sup>art-47-2/par-9/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-9/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9/item-1</sup>
        a copy of a document in a foreign state similar to a visa;
        <sup>machine translation, not official</sup>

        **二**  外国における出入国管理及び難民認定法第十九条の三（中長期在留者）に規定する在留カードに相当する書類の写し
        <sup>art-47-2/par-9/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-9/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9/item-2</sup>
        a copy of a document in a foreign state equivalent to the residence card prescribed in Article 19-3 (Mid- to Long-Term Residents) of the Immigration Control and Refugee Recognition Act.
        <sup>machine translation, not official</sup>

      **第十項**  令第二百六十二条第四項第三号ロに規定する財務省令で定める書類は、第八項に規定する財務省令で定める書類であつて、同条第四項の居住者から国外居住扶養親族等である各人へのその年における第八項に規定する支払の金額の合計額が三十八万円以上であることを明らかにするものとする。
      <sup>art-47-2/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-10 · https://japanlaw.org/l/340M50000040011/art-47-2/par-10</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (iii), (b) of the Order are the documents specified by Ministry of Finance Order as prescribed in paragraph (8) that make clear that the total amount of the payments prescribed in paragraph (8) made in that year from the Resident prescribed in Article 262, paragraph (4) of the Order to each person who is a dependent relative, etc. residing outside Japan is 380,000 yen or more.
      <sup>machine translation, not official</sup>

      **第十一項**  令第二百六十二条第五項に規定する財務省令で定める書類は、次の各号に掲げる場合の区分に応じ当該各号に定める書類とする。
      <sup>art-47-2/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (5) of the Order are the documents specified in each of the following items for the category of cases set out in that item.
      <sup>machine translation, not official</sup>

        **一**  その者が、法第二条第一項第三十二号ロ（定義）に規定する専修学校又は各種学校（以下この号において「専修学校等」という。）の学生又は生徒である場合　次に掲げる書類
        <sup>art-47-2/par-11/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1</sup>
        where the person is a student or pupil of a specialized training college or miscellaneous school prescribed in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the Act (hereinafter referred to as a "specialized training college, etc." in this item): the following documents:
        <sup>machine translation, not official</sup>

          **イ**  当該専修学校等の設置する課程が、令第十一条の三第二項第一号（勤労学生の範囲）に掲げる課程である場合には同号に定める事項に、同項第二号に掲げる課程である場合には同号に定める事項に、同項第三号に掲げる課程である場合には同号に定める事項に、同項第四号に掲げる課程である場合には同号に定める事項に該当するものである旨を文部科学大臣が証する書類（当該専修学校等の設置をする者が同条第一項第二号に掲げる者である場合には、当該書類及び当該専修学校等が同号に規定する文部科学大臣が定める基準を満たすものである旨を文部科学大臣が証する書類）の写しとして当該専修学校等の長から交付を受けたもの
          <sup>art-47-2/par-11/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1/sub-1</sup>
          a copy of a document by which the Minister of Education, Culture, Sports, Science and Technology certifies that a course established by that specialized training college, etc. falls under the matters specified in Article 11-3, paragraph (2), item (i) (Scope of Working Students) of the Order where it is a course set out in that item, the matters specified in item (ii) of that paragraph where it is a course set out in that item, the matters specified in item (iii) of that paragraph where it is a course set out in that item, or the matters specified in item (iv) of that paragraph where it is a course set out in that item (where the person who establishes that specialized training college, etc. is a person set out in Article 11-3, paragraph (1), item (ii) of the Order, that document and a document by which the Minister of Education, Culture, Sports, Science and Technology certifies that the specialized training college, etc. satisfies the standards specified by the Minister of Education, Culture, Sports, Science and Technology as prescribed in that item), which has been delivered by the head of that specialized training college, etc.;
          <sup>machine translation, not official</sup>

          **ロ**  令第十一条の三第二項第一号に掲げる課程を履修する者である場合には同号に定める事項に、同項第二号に掲げる課程を履修する者である場合には同号に定める事項に、同項第三号に掲げる課程を履修する者である場合には同号に定める事項に、同項第四号に掲げる課程を履修する者である場合には同号に定める事項に該当する課程を履修する者である旨をイの専修学校等の長が証する書類
          <sup>art-47-2/par-11/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1/sub-2</sup>
          a document by which the head of the specialized training college, etc. set out in (a) certifies that the person is taking a course that falls under the matters specified in Article 11-3, paragraph (2), item (i) of the Order where the person is taking a course set out in that item, the matters specified in item (ii) of that paragraph where the person is taking a course set out in that item, the matters specified in item (iii) of that paragraph where the person is taking a course set out in that item, or the matters specified in item (iv) of that paragraph where the person is taking a course set out in that item.
          <sup>machine translation, not official</sup>

        **二**  その者が、法第二条第一項第三十二号ハに規定する職業訓練法人の行う同号ハに規定する認定職業訓練を受ける者である場合　次に掲げる書類
        <sup>art-47-2/par-11/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-2</sup>
        where the person is a person who receives the certified vocational training prescribed in Article 2, paragraph (1), item (xxxii), (c) of the Act that is conducted by a vocational training corporation prescribed in that item: the following documents:
        <sup>machine translation, not official</sup>

          **イ**  当該職業訓練法人の行う当該認定職業訓練の課程が令第十一条の三第二項第四号に定める事項に該当するものである旨を厚生労働大臣が証する書類の写しとして当該職業訓練法人の代表者から交付を受けたもの
          <sup>art-47-2/par-11/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-2/sub-1</sup>
          a copy of a document by which the Minister of Health, Labour and Welfare certifies that the course of that certified vocational training conducted by that vocational training corporation falls under the matters specified in Article 11-3, paragraph (2), item (iv) of the Order, which has been delivered by the representative of that vocational training corporation;
          <sup>machine translation, not official</sup>

          **ロ**  令第十一条の三第二項第四号に定める事項に該当する課程を履修する者である旨をイの職業訓練法人の代表者が証する書類
          <sup>art-47-2/par-11/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-2/sub-2</sup>
          a document by which the representative of the vocational training corporation set out in (a) certifies that the person is taking a course that falls under the matters specified in Article 11-3, paragraph (2), item (iv) of the Order.
          <sup>machine translation, not official</sup>

      **第十二項**  法第百二十条第四項第一号（確定所得申告）に規定する財務省令で定める事項は、確定申告書に記載した医療費控除を受ける金額の計算の基礎となる次に掲げる事項とする。
      <sup>art-47-2/par-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (4), item (i) (Filing Income Tax Returns) of the Act are the following matters that form the basis for calculating the amount for which the medical expense deduction is claimed, as stated in the Tax Return:
      <sup>machine translation, not official</sup>

        **一**  その年中において支払つた法第七十三条第二項（医療費控除）に規定する医療費（次号及び第三号において「医療費」という。）の額
        <sup>art-47-2/par-12/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-1</sup>
        the amount of medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act that were paid during the year (referred to as "medical expenses" in the following item and item (iii));
        <sup>machine translation, not official</sup>

        **二**  当該医療費に係る令第二百七条各号（医療費の範囲）に掲げるもの（次号において「診療等」という。）を受けた者の氏名
        <sup>art-47-2/par-12/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-2</sup>
        the name of the person who received what is set out in the items of Article 207 (Scope of Medical Expenses) of the Order relating to those medical expenses (referred to as "medical care, etc." in the following item);
        <sup>machine translation, not official</sup>

        **三**  当該医療費に係る診療等を行つた病院、診療所その他の者の名称又は氏名
        <sup>art-47-2/par-12/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-3</sup>
        the name of the hospital, clinic or other person that provided the medical care, etc. relating to those medical expenses;
        <sup>machine translation, not official</sup>

        **四**  その他参考となるべき事項
        <sup>art-47-2/par-12/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-4</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

      **第十三項**  法第百二十条第四項第二号に規定する財務省令で定める書類は、次に掲げる書類又は当該書類に記載すべき事項を記録した電子証明書等（令第二百六十二条第二項に規定する電子証明書等をいう。）に係る電磁的記録印刷書面（令第二百六十二条第一項に規定する電磁的記録印刷書面をいう。）とする。
      <sup>art-47-2/par-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13</sup>
      The documents specified by Ministry of Finance Order as prescribed in Article 120, paragraph (4), item (ii) of the Act are the following documents, or the printed paper of an electronic or magnetic record (meaning the printed paper of an electronic or magnetic record prescribed in Article 262, paragraph (1) of the Order) relating to an electronic certificate, etc. (meaning an electronic certificate, etc. prescribed in Article 262, paragraph (2) of the Order) in which the matters to be stated in those documents are recorded:
      <sup>machine translation, not official</sup>

        **一**  健康保険法施行規則（大正十五年内務省令第三十六号）第百十二条の二（医療費の通知）の保険者の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-1</sup>
        a document stating the matters set out in the items of Article 112-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Health Insurance Act (Ministry of Home Affairs Order No. 36 of 1926), issued by the insurer under that Article;
        <sup>machine translation, not official</sup>

        **二**  国民健康保険法施行規則（昭和三十三年厚生省令第五十三号）第三十二条の七の二（医療費の通知）の保険者の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-2</sup>
        a document stating the matters set out in the items of Article 32-7-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the National Health Insurance Act (Ministry of Health and Welfare Order No. 53 of 1958), issued by the insurer under that Article.
        <sup>machine translation, not official</sup>

        **三**  高齢者の医療の確保に関する法律施行規則（平成十九年厚生労働省令第百二十九号）第八十二条の二（医療費の通知）の後期高齢者医療広域連合の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-3</sup>
        a document of a wide-area union for late-stage elderly medical care under Article 82-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Act on Assurance of Medical Care for Elderly People (Ministry of Health, Labour and Welfare Order No. 129 of 2007), in which the matters listed in the items of that Article are stated;
        <sup>machine translation, not official</sup>

        **四**  船員保険法施行規則（昭和十五年厚生省令第五号）第百五十五条の二（医療費の通知）の協会の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-4</sup>
        a document of the Association under Article 155-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Mariners Insurance Act (Ministry of Health and Welfare Order No. 5 of 1940), in which the matters listed in the items of that Article are stated;
        <sup>machine translation, not official</sup>

        **五**  国家公務員共済組合法施行規則（昭和三十三年大蔵省令第五十四号）第百十三条の三の二（医療費の通知）の組合の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-5</sup>
        a document of an association under Article 113-3-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the National Public Officers Mutual Aid Association Act (Ministry of Finance Order No. 54 of 1958), in which the matters listed in the items of that Article are stated;
        <sup>machine translation, not official</sup>

        **六**  地方公務員等共済組合法施行規程（昭和三十七年総理府・文部省・自治省令第一号）第百十九条の五（医療費の通知）の組合の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-6</sup>
        a document of an association under Article 119-5 (Notification of Medical Expenses) of the Rules for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Prime Minister's Office, Ministry of Education and Ministry of Home Affairs Order No. 1 of 1962), in which the matters listed in the items of that Article are stated;
        <sup>machine translation, not official</sup>

        **七**  私立学校教職員共済法施行規則（昭和二十八年文部省令第二十八号）第十六条の四（医療費の通知）の事業団の同条各号に掲げる事項が記載された書類
        <sup>art-47-2/par-13/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-7</sup>
        a document of the Corporation under Article 16-4 (Notification of Medical Expenses) of the Regulation for Enforcement of the Private School Personnel Mutual Aid Association Act (Ministry of Education Order No. 28 of 1953), in which the matters listed in the items of that Article are stated;
        <sup>machine translation, not official</sup>

        **八**  医療情報基盤・診療報酬審査支払機構又は法第百二十条第四項第二号に規定する国民健康保険団体連合会の前各号に掲げる書類に記載すべき事項が記載された書類
        <sup>art-47-2/par-13/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-8</sup>
        a document of the Medical Information Infrastructure and Medical Fee Review and Payment Organization or of a Federation of National Health Insurance Associations prescribed in Article 120, paragraph (4), item (ii) of the Act, in which the matters to be stated in the documents listed in the preceding items are stated.
        <sup>machine translation, not official</sup>

      **第十四項**  前二項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第四項の規定により確定申告書に添付すべき同項に規定する書類について、それぞれ準用する。
      <sup>art-47-2/par-14 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-14 · https://japanlaw.org/l/340M50000040011/art-47-2/par-14</sup>
      The provisions of the preceding two paragraphs apply mutatis mutandis to the documents prescribed in Article 120, paragraph (4) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
      <sup>machine translation, not official</sup>

---

## Cites
- art-47-2/par-1: 令第二百六十二条第一項第四号 → e-Gov law 340CO0000000096, 第二百六十二条第一項第四号 (Article 262, paragraph (1), item (iv)), art-262/par-1/item-4 — not held in this collection
- art-47-2/par-1/item-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-47-2/par-1/item-1: 同条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5
- art-47-2/par-1/item-2: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-47-2/par-1/item-2: 同条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/en/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6
- art-47-2/par-1/item-3: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2
- art-47-2/par-1/item-3: 同条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/en/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7
- art-47-2/par-1/item-4: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-47-2/par-1/item-4: 同条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/en/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8
- art-47-2/par-1/item-5: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-47-2/par-1/item-5: 同条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/en/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9
- art-47-2/par-2: 令第二百六十二条第一項第五号 → e-Gov law 340CO0000000096, 第二百六十二条第一項第五号 (Article 262, paragraph (1), item (v)), art-262/par-1/item-5 — not held in this collection
- art-47-2/par-2: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- art-47-2/par-2: 同条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- art-47-2/par-3: 令第二百六十二条第一項第六号 → e-Gov law 340CO0000000096, 第二百六十二条第一項第六号 (Article 262, paragraph (1), item (vi)), art-262/par-1/item-6 — not held in this collection
- art-47-2/par-3: 法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-47-2/par-3: この項 → 所得税法施行規則 第四十七条の二第三項 (Article 47-2, paragraph (3)), art-47-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3
- art-47-2/par-3/item-1: 次号 → 所得税法施行規則 第四十七条の二第三項第二号 (Article 47-2, paragraph (3), item (ii)), art-47-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2
- art-47-2/par-3/item-1: 第三号 → 所得税法施行規則 第四十七条の二第三項第三号 (Article 47-2, paragraph (3), item (iii)), art-47-2/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-3
- art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1: 令第二百十七条 → e-Gov law 340CO0000000096, 第二百十七条 (Article 217), art-217 — not held in this collection
- art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1: 法第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-3
- art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2: 法第七十八条第二項第四号 → 所得税法 第七十八条第二項第四号 (Article 78, paragraph (2), item (iv)), art-78/par-2/item-4 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-4
- art-47-2/par-3/item-1/sub-2: 令第二百十七条第一号の二 → e-Gov law 340CO0000000096, 第二百十七条第一項第一号の二 (Article 217, paragraph (1), item (i-2)), art-217/par-1/item-1-2 — not held in this collection
- art-47-2/par-3/item-1/sub-2: 地方独立行政法人法（平成十五年法律第百十八号）第六条第三項 → e-Gov law 415AC0000000118, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-47-2/par-3/item-1/sub-3: 令第二百十七条第四号 → e-Gov law 340CO0000000096, 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — not held in this collection
- art-47-2/par-3/item-1/sub-3: 私立学校法（昭和二十四年法律第二百七十号）第四条 → e-Gov law 324AC0000000270, 第四条 (Article 4), art-4 — not held in this collection
- art-47-2/par-3/item-2: 租税特別措置法第四十一条の十八第一項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- art-47-2/par-3/item-2: 同項第四号 → 租税特別措置法 第四十一条の十八第一項第四号 (Article 41-18, paragraph (1), item (iv)), art-41-18/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
- art-47-2/par-3/item-2: 政治資金規正法（昭和二十三年法律第百九十四号）第十二条 → e-Gov law 323AC1000000194, 第十二条 (Article 12), art-12 — not held in this collection
- art-47-2/par-3/item-2: 第十七条 → e-Gov law 323AC1000000194, 第十七条 (Article 17), art-17 — not held in this collection
- art-47-2/par-3/item-2: 公職選挙法（昭和二十五年法律第百号）第百八十九条 → e-Gov law 325AC1000000100, 第百八十九条 (Article 189), art-189 — not held in this collection
- art-47-2/par-3/item-2: 公職選挙法第八十六条 → e-Gov law 325AC1000000100, 第八十六条 (Article 86), art-86 — not held in this collection
- art-47-2/par-3/item-2: 第八十六条の三 → e-Gov law 325AC1000000100, 第八十六条の三 (Article 86-3), art-86-3 — not held in this collection
- art-47-2/par-3/item-2: 第八十六条の四 → e-Gov law 325AC1000000100, 第八十六条の四 (Article 86-4), art-86-4 — not held in this collection
- art-47-2/par-3/item-2: この号 → 所得税法施行規則 第四十七条の二第三項第二号 (Article 47-2, paragraph (3), item (ii)), art-47-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2
- art-47-2/par-3/item-2: 政治資金規正法第六条 → e-Gov law 323AC1000000194, 第六条 (Article 6), art-6 — not held in this collection
- art-47-2/par-3/item-2: 第七条 → e-Gov law 323AC1000000194, 第七条 (Article 7), art-7 — not held in this collection
- art-47-2/par-3/item-2/sub-5: 租税特別措置法第四十一条の十八第一項第三号 → 租税特別措置法 第四十一条の十八第一項第三号 (Article 41-18, paragraph (1), item (iii)), art-41-18/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-3
- art-47-2/par-3/item-2/sub-6: 租税特別措置法第四十一条の十八第一項第四号 → 租税特別措置法 第四十一条の十八第一項第四号 (Article 41-18, paragraph (1), item (iv)), art-41-18/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
- art-47-2/par-3/item-3: 租税特別措置法第四十一条の十八の二第一項 → 租税特別措置法 第四十一条の十八の二第一項 (Article 41-18-2, paragraph (1)), art-41-18-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
- art-47-2/par-4: 令第二百六十二条第二項 → e-Gov law 340CO0000000096, 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — not held in this collection
- art-47-2/par-5: 令第二百六十二条第三項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — not held in this collection
- art-47-2/par-5/item-1: 出入国管理及び難民認定法第二条第五号 → 出入国管理及び難民認定法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/immigration-control-act/art-2/par-1/item-5 · https://japanlaw.org/l/326CO0000000319/art-2/par-1/item-5
- art-47-2/par-5/item-1: 第七項第一号 → 所得税法施行規則 第四十七条の二第七項第一号 (Article 47-2, paragraph (7), item (i)), art-47-2/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-1
- art-47-2/par-5/item-2: 令第二百六十二条第三項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — not held in this collection
- art-47-2/par-6: 令第二百六十二条第三項第二号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第二号 (Article 262, paragraph (3), item (ii)), art-262/par-3/item-2 — not held in this collection
- art-47-2/par-6: 同項 → e-Gov law 340CO0000000096, 第二百六十二条第三項 (Article 262, paragraph (3)), art-262/par-3 — not held in this collection
- art-47-2/par-6: この項 → 所得税法施行規則 第四十七条の二第六項 (Article 47-2, paragraph (6)), art-47-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6
- art-47-2/par-6/item-1: 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号）第二条第三号 → e-Gov law 409AC0000000110, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-47-2/par-6/item-2: この号 → 所得税法施行規則 第四十七条の二第六項第二号 (Article 47-2, paragraph (6), item (ii)), art-47-2/par-6/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-2
- art-47-2/par-6/item-2: 第八項第二号 → 所得税法施行規則 第四十七条の二第八項第二号 (Article 47-2, paragraph (8), item (ii)), art-47-2/par-8/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-2
- art-47-2/par-6/item-3: 資金決済に関する法律（平成二十一年法律第五十九号）第二条第十二項 → 資金決済に関する法律 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/en/payment-services-act/art-2/par-12 · https://japanlaw.org/l/421AC0000000059/art-2/par-12
- art-47-2/par-6/item-3: 同法第六十二条の八第二項 → 資金決済に関する法律 第六十二条の八第二項 (Article 62-8, paragraph (2)), art-62-8/par-2 — https://japanlaw.org/en/payment-services-act/art-62-8/par-2 · https://japanlaw.org/l/421AC0000000059/art-62-8/par-2
- art-47-2/par-6/item-3: この号 → 所得税法施行規則 第四十七条の二第六項第三号 (Article 47-2, paragraph (6), item (iii)), art-47-2/par-6/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-3
- art-47-2/par-6/item-3: 第八項第三号 → 所得税法施行規則 第四十七条の二第八項第三号 (Article 47-2, paragraph (8), item (iii)), art-47-2/par-8/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-3
- art-47-2/par-6/item-3: 同条第五項 → 資金決済に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/payment-services-act/art-2/par-5 · https://japanlaw.org/l/421AC0000000059/art-2/par-5
- art-47-2/par-7: 令第二百六十二条第四項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — not held in this collection
- art-47-2/par-7: 同項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47-2/par-7: この項 → 所得税法施行規則 第四十七条の二第七項 (Article 47-2, paragraph (7)), art-47-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7
- art-47-2/par-7: 次項 → 所得税法施行規則 第四十七条の二第八項 (Article 47-2, paragraph (8)), art-47-2/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8
- art-47-2/par-8: 令第二百六十二条第四項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — not held in this collection
- art-47-2/par-8: 同項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47-2/par-9: 令第二百六十二条第四項第二号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第二号 (Article 262, paragraph (4), item (ii)), art-262/par-4/item-2 — not held in this collection
- art-47-2/par-9: この項 → 所得税法施行規則 第四十七条の二第九項 (Article 47-2, paragraph (9)), art-47-2/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-9 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9
- art-47-2/par-9: 次項 → 所得税法施行規則 第四十七条の二第十項 (Article 47-2, paragraph (10)), art-47-2/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-10 · https://japanlaw.org/l/340M50000040011/art-47-2/par-10
- art-47-2/par-9: 出入国管理及び難民認定法別表第一の四 → 出入国管理及び難民認定法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/immigration-control-act/appdx-1 · https://japanlaw.org/l/326CO0000000319/appdx-1
- art-47-2/par-9/item-2: 出入国管理及び難民認定法第十九条の三 → 出入国管理及び難民認定法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/en/immigration-control-act/art-19-3 · https://japanlaw.org/l/326CO0000000319/art-19-3
- art-47-2/par-10: 令第二百六十二条第四項第三号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — not held in this collection
- art-47-2/par-10: 第八項 → 所得税法施行規則 第四十七条の二第八項 (Article 47-2, paragraph (8)), art-47-2/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8
- art-47-2/par-10: 同条第四項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47-2/par-11: 令第二百六十二条第五項 → e-Gov law 340CO0000000096, 第二百六十二条第五項 (Article 262, paragraph (5)), art-262/par-5 — not held in this collection
- art-47-2/par-11/item-1: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-47-2/par-11/item-1: この号 → 所得税法施行規則 第四十七条の二第十一項第一号 (Article 47-2, paragraph (11), item (i)), art-47-2/par-11/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1
- art-47-2/par-11/item-1/sub-1: 令第十一条の三第二項第一号 → e-Gov law 340CO0000000096, 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同項第二号 → e-Gov law 340CO0000000096, 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同項第三号 → e-Gov law 340CO0000000096, 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同条第一項第二号 → e-Gov law 340CO0000000096, 第十一条の三第一項第二号 (Article 11-3, paragraph (1), item (ii)), art-11-3/par-1/item-2 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 令第十一条の三第二項第一号 → e-Gov law 340CO0000000096, 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 同項第二号 → e-Gov law 340CO0000000096, 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 同項第三号 → e-Gov law 340CO0000000096, 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 同項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-11/item-2: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-47-2/par-11/item-2/sub-1: 令第十一条の三第二項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-11/item-2/sub-2: 令第十一条の三第二項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-12: 法第百二十条第四項第一号 → 所得税法 第百二十条第四項第一号 (Article 120, paragraph (4), item (i)), art-120/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-120/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-1
- art-47-2/par-12/item-1: 法第七十三条第二項 → 所得税法 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/en/income-tax-act/art-73/par-2 · https://japanlaw.org/l/340AC0000000033/art-73/par-2
- art-47-2/par-12/item-1: 次号 → 所得税法施行規則 第四十七条の二第十二項第二号 (Article 47-2, paragraph (12), item (ii)), art-47-2/par-12/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-2
- art-47-2/par-12/item-1: 第三号 → 所得税法施行規則 第四十七条の二第十二項第三号 (Article 47-2, paragraph (12), item (iii)), art-47-2/par-12/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-3
- art-47-2/par-12/item-2: 令第二百七条 → e-Gov law 340CO0000000096, 第二百七条 (Article 207), art-207 — not held in this collection
- art-47-2/par-12/item-2: 次号 → 所得税法施行規則 第四十七条の二第十二項第三号 (Article 47-2, paragraph (12), item (iii)), art-47-2/par-12/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-3
- art-47-2/par-13: 法第百二十条第四項第二号 → 所得税法 第百二十条第四項第二号 (Article 120, paragraph (4), item (ii)), art-120/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-120/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-2
- art-47-2/par-13: 令第二百六十二条第二項 → e-Gov law 340CO0000000096, 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — not held in this collection
- art-47-2/par-13: 令第二百六十二条第一項 → e-Gov law 340CO0000000096, 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — not held in this collection
- art-47-2/par-13/item-8: 法第百二十条第四項第二号 → 所得税法 第百二十条第四項第二号 (Article 120, paragraph (4), item (ii)), art-120/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-120/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-2
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第一号 (Article 47-2, paragraph (13), item (i)), art-47-2/par-13/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-1
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第二号 (Article 47-2, paragraph (13), item (ii)), art-47-2/par-13/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-2
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第三号 (Article 47-2, paragraph (13), item (iii)), art-47-2/par-13/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-3
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第四号 (Article 47-2, paragraph (13), item (iv)), art-47-2/par-13/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-4
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第五号 (Article 47-2, paragraph (13), item (v)), art-47-2/par-13/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-5
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第六号 (Article 47-2, paragraph (13), item (vi)), art-47-2/par-13/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-6
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第七号 (Article 47-2, paragraph (13), item (vii)), art-47-2/par-13/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-7
- art-47-2/par-14: 前二項 → 所得税法施行規則 第四十七条の二第十二項 (Article 47-2, paragraph (12)), art-47-2/par-12 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12
- art-47-2/par-14: 前二項 → 所得税法施行規則 第四十七条の二第十三項 (Article 47-2, paragraph (13)), art-47-2/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13
- art-47-2/par-14: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- art-47-2/par-14: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3
- art-47-2/par-14: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- art-47-2/par-14: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- art-47-2/par-14: 法第百二十条第四項 → 所得税法 第百二十条第四項 (Article 120, paragraph (4)), art-120/par-4 — https://japanlaw.org/en/income-tax-act/art-120/par-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-4

## Cited by

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

- 所得税法施行規則 第四十七条の二第三項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3
- 所得税法施行規則 第四十七条の二第三項第一号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1
- 所得税法施行規則 第四十七条の二第三項第二号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2
- 所得税法施行規則 第四十七条の二第五項第一号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5/item-1
- 所得税法施行規則 第四十七条の二第六項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6
- 所得税法施行規則 第四十七条の二第六項第二号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-2
- 所得税法施行規則 第四十七条の二第六項第三号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-3
- 所得税法施行規則 第四十七条の二第七項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7
- 所得税法施行規則 第四十七条の二第九項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-9 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9
- 所得税法施行規則 第四十七条の二第十項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-10 · https://japanlaw.org/l/340M50000040011/art-47-2/par-10
- 所得税法施行規則 第四十七条の二第十一項第一号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1
- 所得税法施行規則 第四十七条の二第十二項第一号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-1
- 所得税法施行規則 第四十七条の二第十二項第二号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-12/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-2
- 所得税法施行規則 第四十七条の二第十三項第八号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13/item-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-8
- 所得税法施行規則 第四十七条の二第十四項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-14 · https://japanlaw.org/l/340M50000040011/art-47-2/par-14
- 所得税法施行規則 第七十三条の二第一項（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73-2/par-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-1
- 所得税法施行規則 第七十三条の二第二項第二号（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-2
- 所得税法施行規則 第七十三条の二第三項第二号（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3/item-2
- 所得税法施行規則 第七十三条の二第三項第三号（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3/item-3
- 所得税法施行規則 第七十四条の四第一項（給与所得者の配偶者控除等申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74-4/par-1 · https://japanlaw.org/l/340M50000040011/art-74-4/par-1
- 所得税法施行規則 第七十四条の六第一項（給与所得者の特定親族特別控除申告書に添付すべき書類等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74-6/par-1 · https://japanlaw.org/l/340M50000040011/art-74-6/par-1
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3519-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3519-3/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3519-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3589-17/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3589-17/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-41/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-41/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-114/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4069-114/par-2
- 所得税法施行規則 附則第三条第二項（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-3/par-2
- 所得税法施行規則 附則第五条第一項（地震保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5/par-1
- 所得税法施行規則 附則第三条第一項（確定申告書に添付すべき書類に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3/par-1
- 所得税法施行規則 附則第三条第二項（確定申告書に添付すべき書類に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3/par-2
- 所得税法施行規則 附則第三条第一項（確定所得申告書に添付すべき書類等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-3/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-20261027T143811-033, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-034, 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-20261027T143811-034, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-035, 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-20261027T143811-035, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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