# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十九条 (Article 69) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69. 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: 第六十九条 (Article 69)（給与等につき源泉徴収を受けない場合の申告書の記載事項） — address `art-69` - 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-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-69 - 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. --- ### 第六十九条（給与等につき源泉徴収を受けない場合の申告書の記載事項） — (Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.) caption: Ministry of Justice translation — Japanese Law Translation Database System art-69 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69 · https://japanlaw.org/l/340M50000040011/art-69 **第一項** 法第百七十二条第一項第四号（給与等につき源泉徴収を受けない場合の申告納税等）に規定する財務省令で定める事項は、次に掲げる事項とする。 art-69/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1 · https://japanlaw.org/l/340M50000040011/art-69/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 172, paragraph (1), item (iv) (Tax Payment by Self-Assessment Without Withholding from Salaries, etc.) of the Act are as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 法第百七十二条第一項の申告書を提出する者の氏名及びその国内にある住所又は居所（個人番号を有する者にあつては、氏名、その国内にある住所又は居所及び個人番号） art-69/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-69/par-1/item-1 the name of the person who submits the return under Article 172, paragraph (1) of the Act and that person's domicile or residence in Japan (for a person who has an individual number, the name, domicile or residence in Japan, and individual number); machine translation, not official **二** 法第百七十二条第一項第一号に規定する給与又は報酬（法第四編第五章（非居住者又は法人の所得に係る源泉徴収）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）の規定の適用を受けないものに限る。）の支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地若しくは法人番号 art-69/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-69/par-1/item-2 the name or corporate name of the payer of the salary or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to that to which neither the provisions of Part IV, Chapter V (Withholding on the Income of Nonresidents or Corporations) of the Act nor Article 41-22, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation applies) and that payer's domicile or residence, or the location of its head office or principal office, or its corporate number; machine translation, not official **三** 国内に居所を有することとなつた日 art-69/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-69/par-1/item-3 the day on which the person came to have a domicile in Japan; Ministry of Justice translation — Japanese Law Translation Database System **四** その他参考となるべき事項 art-69/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-69/par-1/item-4 any other matters for reference. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-69/par-1: 法第百七十二条第一項第四号 → 所得税法 第百七十二条第一項第四号 (Article 172, paragraph (1), item (iv)), art-172/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-172/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-4 - art-69/par-1/item-1: 法第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/en/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1 - art-69/par-1/item-2: 法第百七十二条第一項第一号 → 所得税法 第百七十二条第一項第一号 (Article 172, paragraph (1), item (i)), art-172/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-172/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-1 - art-69/par-1/item-2: 租税特別措置法第四十一条の二十二第一項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第六条第一項（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-6/par-1 - 所得税法施行規則 附則第六条第一項（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6/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-20261027T143811-042, 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