# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十八条 (Article 78)
This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78. 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: 第七十八条 (Article 78)（納期の特例に関する承認の申請書） — address `art-78`
- 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-78
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-78
- 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.
---
### 第七十八条（納期の特例に関する承認の申請書） — Written Application for Approval of Special Provisions on the Due Date for Payment
caption: machine translation, not official
art-78 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78 · https://japanlaw.org/l/340M50000040011/art-78
**第一項** 法第二百十七条第一項（納期の特例に関する承認の申請等）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-78/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1 · https://japanlaw.org/l/340M50000040011/art-78/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 217, paragraph (1) (Application for Approval of Special Provisions on the Due Date for Payment and Related Matters) of the Act are the following matters:
machine translation, not official
**一** 法第二百十七条第一項に規定する申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
art-78/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-1
the name and domicile or residence, or the name, the location of the head office or principal office, and the corporate number, of the person who submits the written application prescribed in Article 217, paragraph (1) of the Act;
machine translation, not official
**二** 法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定による承認を受けようとする同条に規定する事務所等に係る最近における六月間の月別の給与等の支払を受ける者の数及び当該給与等の金額並びに臨時に雇用している者がある場合には、その者に係るこれらの内訳
art-78/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-2
for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage in each month of the most recent six months and the amount of that salary or other wage, and, if there are persons employed temporarily, a breakdown of these for those persons;
machine translation, not official
**三** 現に国税の滞納があり、又は最近において著しい納付遅延の事実がある場合において、それがやむを得ない事由によるものであるときは、その事由
art-78/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-3
if there is currently an arrear of national tax, or there has recently been a fact of significant delay in payment, and it is due to unavoidable grounds, those grounds;
machine translation, not official
**四** 第一号の申請書を提出した日以前一年以内において法第二百十七条第四項の規定による取消しの通知を受けたことの有無
art-78/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-4
whether or not the person has received a notice of rescission under Article 217, paragraph (4) of the Act within one year on or before the day on which the written application set forth in item (i) was submitted;
machine translation, not official
**五** その他参考となるべき事項
art-78/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-5
any other matters for reference.
machine translation, not official
---
## Cites
- art-78/par-1: 法第二百十七条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/en/income-tax-act/art-217/par-1 · https://japanlaw.org/l/340AC0000000033/art-217/par-1
- art-78/par-1/item-1: 法第二百十七条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/en/income-tax-act/art-217/par-1 · https://japanlaw.org/l/340AC0000000033/art-217/par-1
- art-78/par-1/item-2: 法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/en/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216
- art-78/par-1/item-4: 第一号 → 所得税法施行規則 第七十八条第一項第一号 (Article 78, paragraph (1), item (i)), art-78/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-1
- art-78/par-1/item-4: 法第二百十七条第四項 → 所得税法 第二百十七条第四項 (Article 217, paragraph (4)), art-217/par-4 — https://japanlaw.org/en/income-tax-act/art-217/par-4 · https://japanlaw.org/l/340AC0000000033/art-217/par-4
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 第七十八条第一項第四号（納期の特例に関する承認の申請書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-4
- 所得税法施行規則 附則第四十五条第一項（納期の特例に関する承認の申請書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-45/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-45/par-1
- 所得税法施行規則 附則第十条第一項（納期の特例に関する承認の申請書等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10/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-20261027T143811-051, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, 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