# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十三条 (Article 73) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73. 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: 第七十三条 (Article 73)（給与所得者の扶養控除等申告書の記載事項） — address `art-73` - 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-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-73 - 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. --- ### 第七十三条（給与所得者の扶養控除等申告書の記載事項） — Matters to Be Stated in the Salary Income Earner's Return for Deduction for Dependents, etc. caption: machine translation, not official art-73 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73 · https://japanlaw.org/l/340M50000040011/art-73 **第一項** 法第百九十四条第一項第八号（給与所得者の扶養控除等申告書）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-73/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (1), item (viii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act are the following matters: machine translation, not official **一** 法第百九十四条第一項の規定による申告書を提出する者（以下この項において「申告者」という。）の氏名、住所（国内に住所がない場合には居所とし、国内に住所及び居所がない場合には国外における住所又は居所とする。以下この章において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所。以下この章において同じ。） art-73/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-1 the name, domicile (the residence if the person has no domicile in Japan, and the domicile or residence outside Japan if the person has neither domicile nor residence in Japan; the same applies hereinafter in this Chapter) and individual number (for a person who has no individual number, the name and domicile; the same applies hereinafter in this Chapter) of the person who submits the return under Article 194, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph); machine translation, not official **二** 源泉控除対象配偶者の生年月日、住所及び法第二条第一項第三十号（定義）に規定する合計所得金額（以下この章において「合計所得金額」という。）の見積額 art-73/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-2 the date of birth and domicile of the spouse for Withholding deduction, and the estimated amount of total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this Chapter); machine translation, not official **三** 源泉控除対象親族の生年月日、住所及び申告者との続柄並びに合計所得金額の見積額 art-73/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-3 the date of birth, domicile and relationship to the filer of the relative for Withholding deduction, and the estimated amount of total income; machine translation, not official **四** 同一生計配偶者（源泉控除対象配偶者を除く。）又は扶養親族（源泉控除対象親族を除く。）のうちに障害者がある場合には、その者の住所及び申告者との続柄（同一生計配偶者にあつては、住所）並びに合計所得金額の見積額 art-73/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-4 if there is a Person with a Disability among the spouse in the same household (excluding the spouse for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile of that person and the relationship to the filer (for a spouse in the same household, the domicile), and the estimated amount of total income; machine translation, not official **五** 法第八十五条第四項から第六項まで（扶養親族等の判定の時期等）の規定により申告者以外の居住者（以下この号において「他の居住者」という。）の同一生計配偶者若しくは法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（以下この号において「特別控除対象配偶者」という。）又は扶養親族若しくは法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この号において「特定親族」という。）に該当するものとみなされる者のうちに、当該他の居住者の控除対象配偶者若しくはその他の同一生計配偶者（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特定親族がある場合には、その旨、他の居住者の氏名及び申告者との続柄並びに他の居住者がその控除対象配偶者若しくはその他の同一生計配偶者若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族若しくは特定親族とする者の氏名、住所及び申告者との続柄 art-73/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-5 if, among the persons deemed under Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under the spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in this item), there is a Claimable Spouse or other spouse in the same household of that other Resident (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a spouse eligible for special deduction, or a Claimable Dependent or other Dependent (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a specified relative, a statement to that effect, the name of the other Resident and the relationship to the filer, and the name, domicile and relationship to the filer of the person whom the other Resident treats as his/her Claimable Spouse or other spouse in the same household, spouse eligible for special deduction, Claimable Dependent or other Dependent, or specified relative; machine translation, not official **六** その年において法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定による申告書を提出した場合には、その旨 art-73/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-6 if the return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act has been submitted in that year, a statement to that effect; machine translation, not official **七** その他参考となるべき事項 art-73/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-7 any other matters for reference. machine translation, not official **第二項** 法第百九十四条第三項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-73/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2 · https://japanlaw.org/l/340M50000040011/art-73/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (3) of the Act are the following matters: machine translation, not official **一** 法第百九十四条第三項の規定による申告書を提出する者の氏名、住所及び個人番号 art-73/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-1 the name, domicile and individual number of the person who submits the return under Article 194, paragraph (3) of the Act; machine translation, not official **二** 法第百九十四条第三項の規定により経由すべき同条第一項の給与等の支払者の氏名又は名称 art-73/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-2 the name or corporate name of the payer of the salary or other wage in Article 194, paragraph (1) of the Act through whom the return is to be submitted under paragraph (3) of that Article; machine translation, not official **三** 年の中途において再就職した場合及び年の中途において従たる給与の支払者が主たる給与の支払者となつた場合における次に掲げる事項 art-73/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-3 the following matters in the case where the person has changed employment in the middle of the year, and in the case where the payer of a secondary salary has become the payer of the primary salary in the middle of the year: machine translation, not official **イ** その年中においてこれらの場合に該当することとなつた日までに支払を受けた法第二十八条第一項（給与所得）に規定する給与等（以下この編において「給与等」という。）がある場合には、その給与等の支払者（その支払者が二以上ある場合には、主たる給与等の支払者。以下この号において同じ。）の氏名又は名称及びその事務所、事業所その他これらに準ずるものでその給与等の支払事務を取り扱つたものの所在地 art-73/par-2/item-3/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-3/sub-1 if there is salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter referred to as "salary or other wage" in this Part) received by the day on which the person came to fall under either of these cases in that year, the name or corporate name of the payer of that salary or other wage (the payer of the primary salary or other wage, if there are two or more payers; the same applies hereinafter in this item), and the location of its office, place of business or other similar place that handled the payment business for that salary or other wage; machine translation, not official **ロ** イの給与等の支払者から支払を受けた給与等の金額及びその給与等について法第百八十三条第一項（給与所得に係る源泉徴収義務）の規定により徴収された所得税の額 art-73/par-2/item-3/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-3/sub-2 the amount of salary or other wage received from the payer of the salary or other wage in (a), and the amount of income tax collected on that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes on Salary Income) of the Act; machine translation, not official **四** その他参考となるべき事項 art-73/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-4 any other matters for reference. machine translation, not official **第三項** 法第百九十四条第六項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-73/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-3 · https://japanlaw.org/l/340M50000040011/art-73/par-3 The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (6) of the Act are the following matters: machine translation, not official **一** 法第百九十四条第六項の規定による申告書を提出する者の氏名、住所及び個人番号 art-73/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-3/item-1 the name, domicile and individual number of the person who submits the return under Article 194, paragraph (6) of the Act; machine translation, not official **二** 法第百九十四条第六項の規定により経由すべき同条第一項に規定する給与等の支払者の氏名又は名称 art-73/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-73/par-3/item-2 the name of the payer of the salary or other wage prescribed in Article 194, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (6) of that Article; machine translation, not official **三** その他参考となるべき事項 art-73/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-73/par-3/item-3 any other matters for reference. machine translation, not official **第四項** 法第百九十四条第八項に規定する給与所得者の扶養控除等申告書を受理した同条第一項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者の個人番号又は法人番号を付記するものとする。 art-73/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-4 · https://japanlaw.org/l/340M50000040011/art-73/par-4 The payer of salary or other wage prescribed in Article 194, paragraph (1) of the Act who has received the salary income earner's return for deduction for Dependents, etc. prescribed in paragraph (8) of that Article is to add the payer's individual number or corporate number to the return. machine translation, not official --- ## Cites - art-73/par-1: 法第百九十四条第一項第八号 → 所得税法 第百九十四条第一項第八号 (Article 194, paragraph (1), item (viii)), art-194/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-8 - art-73/par-1/item-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 - art-73/par-1/item-1: この項 → 所得税法施行規則 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1 - art-73/par-1/item-2: 法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 - art-73/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第四項 (Article 85, paragraph (4)), art-85/par-4 — https://japanlaw.org/en/income-tax-act/art-85/par-4 · https://japanlaw.org/l/340AC0000000033/art-85/par-4 - art-73/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第五項 (Article 85, paragraph (5)), art-85/par-5 — https://japanlaw.org/en/income-tax-act/art-85/par-5 · https://japanlaw.org/l/340AC0000000033/art-85/par-5 - art-73/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第六項 (Article 85, paragraph (6)), art-85/par-6 — https://japanlaw.org/en/income-tax-act/art-85/par-6 · https://japanlaw.org/l/340AC0000000033/art-85/par-6 - art-73/par-1/item-5: この号 → 所得税法施行規則 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-5 - art-73/par-1/item-5: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1 - art-73/par-1/item-5: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1 - art-73/par-1/item-5: 前号 → 所得税法施行規則 第七十三条第一項第四号 (Article 73, paragraph (1), item (iv)), art-73/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-4 - art-73/par-1/item-6: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1 - art-73/par-2: 法第百九十四条第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3 - art-73/par-2/item-1: 法第百九十四条第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3 - art-73/par-2/item-2: 法第百九十四条第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 · https://japanlaw.org/l/340AC0000000033/art-194/par-3 - art-73/par-2/item-2: 同条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 - art-73/par-2/item-3/sub-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1 - art-73/par-2/item-3/sub-1: この号 → 所得税法施行規則 第七十三条第二項第三号 (Article 73, paragraph (2), item (iii)), art-73/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-3 - art-73/par-2/item-3/sub-2: 法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - art-73/par-3: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6 - art-73/par-3/item-1: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6 - art-73/par-3/item-2: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6 - art-73/par-3/item-2: 同条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 - art-73/par-4: 法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8 - art-73/par-4: 同条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十三条第一項第一号（給与所得者の扶養控除等申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-1 - 所得税法施行規則 第七十三条第一項第五号（給与所得者の扶養控除等申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-5 - 所得税法施行規則 第七十三条第二項第三号イ（給与所得者の扶養控除等申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-73/par-2/item-3/sub-1 - 所得税法施行規則 第七十六条の二第四項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-3 - 所得税法施行規則 附則第三十七条第一項（給与所得者の扶養控除等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-4269-53/art-37/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-37/par-1 - 所得税法施行規則 附則第八条第一項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-1 - 所得税法施行規則 附則第八条第二項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-2 - 所得税法施行規則 附則第四条第一項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 - 所得税法施行規則 附則第四条第三項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-3 --- ## 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-20261027T143811-044, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-045, 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-20261027T143811-045, 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