# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十二条 (Article 62) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-62. 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: 第六十二条 (Article 62)（親族の労務に従事した期間等の記帳） — address `art-62` - 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-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-62 - 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. --- ### 第六十二条（親族の労務に従事した期間等の記帳） — Recording of Periods of Labor Services by Relatives, etc. caption: machine translation, not official art-62 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-62 · https://japanlaw.org/l/340M50000040011/art-62 **第一項** 税務署長が必要があると認める場合には、青色申告者でその者と生計を一にする親族に給与の支払をする者に対し、帳簿を備え、その親族の労務に従事した期間、労務の性質その他その労務の事績を明らかにする事項の記載を命ずることができる。 art-62/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-62/par-1 · https://japanlaw.org/l/340M50000040011/art-62/par-1 If the district director finds it necessary, the district director may order a blue-return filer who pays a salary to a relative who shares a livelihood with that blue-return filer to keep books and to enter in them the period during which the relative engaged in labor services, the nature of the labor services and other matters that make clear the record of those labor services. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第五十六条第一項（青色申告者の備え付けるべき帳簿書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1 - 所得税法施行規則 第六十四条第一項（帳簿書類の記載事項等の省略又は変更） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-64/par-1 · https://japanlaw.org/l/340M50000040011/art-64/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-20261027T141748-040, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T141748-040, translated 2026-10-27 - 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