# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十七条の五 (Article 47-5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四十七条の五 (Article 47-5)（還付を受けるための申告書の記載事項） — address `art-47-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-47-5 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十七条の五（還付を受けるための申告書の記載事項） — Matters to Be Stated in a Return for Receiving a Refund caption: machine translation, not official art-47-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-5 · https://japanlaw.org/l/340M50000040011/art-47-5 **第一項** 法第百二十二条第一項第四号（還付等を受けるための申告）に規定する財務省令で定める事項は、同項第一号から第三号までに掲げる金額又はこれらの金額の計算の基礎に関し、参考となるべき事項とする。 art-47-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-5/par-1 · https://japanlaw.org/l/340M50000040011/art-47-5/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1), item (iv) (Filing a Return to Receive a Refund) of the Act are to be matters that serve as a reference regarding the amounts set out in items (i) to (iii) of that paragraph or the basis for calculating those amounts. machine translation, not official --- ## Cites - art-47-5/par-1: 法第百二十二条第一項第四号 → 所得税法 第百二十二条第一項第四号 (Article 122, paragraph (1), item (iv)), art-122/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-122/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-4 - art-47-5/par-1: 同項第一号から第三号まで → 所得税法 第百二十二条第一項第一号 (Article 122, paragraph (1), item (i)), art-122/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-122/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-1 - art-47-5/par-1: 同項第一号から第三号まで → 所得税法 第百二十二条第一項第二号 (Article 122, paragraph (1), item (ii)), art-122/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-122/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-2 - art-47-5/par-1: 同項第一号から第三号まで → 所得税法 第百二十二条第一項第三号 (Article 122, paragraph (1), item (iii)), art-122/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-122/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261027T143811-035, 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