# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十九条 (Article 79)

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- 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: 第七十九条 (Article 79)（納期の特例の要件を欠いた場合の届出書の記載事項） — address `art-79`
- 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-79
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-79
- 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.

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### 第七十九条（納期の特例の要件を欠いた場合の届出書の記載事項） — Matters to Be Stated in Written Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied
<sup>caption: machine translation, not official</sup>
<sup>art-79 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79 · https://japanlaw.org/l/340M50000040011/art-79</sup>

  **第一項**  法第二百十八条（納期の特例の要件を欠いた場合の届出）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。
  <sup>art-79/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1 · https://japanlaw.org/l/340M50000040011/art-79/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 218 (Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  法第二百十八条に規定する届出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
    <sup>art-79/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-1</sup>
    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 notification prescribed in Article 218 of the Act;
    <sup>machine translation, not official</sup>

    **二**  前号の届出書に係る事務所等の所在地
    <sup>art-79/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-2</sup>
    the location of the office, etc. relating to the written notification set forth in the preceding item;
    <sup>machine translation, not official</sup>

    **三**  給与等の支払を受ける者が常時十人未満でなくなつた事実
    <sup>art-79/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-3</sup>
    the fact that the number of persons receiving payment of salary or other wage has ceased to be constantly less than ten;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-79/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- art-79/par-1: 法第二百十八条 → 所得税法 第二百十八条 (Article 218), art-218 — https://japanlaw.org/en/income-tax-act/art-218 · https://japanlaw.org/l/340AC0000000033/art-218
- art-79/par-1/item-1: 法第二百十八条 → 所得税法 第二百十八条 (Article 218), art-218 — https://japanlaw.org/en/income-tax-act/art-218 · https://japanlaw.org/l/340AC0000000033/art-218
- art-79/par-1/item-2: 前号 → 所得税法施行規則 第七十九条第一項第一号 (Article 79, paragraph (1), item (i)), art-79/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第七十九条第一項第二号（納期の特例の要件を欠いた場合の届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-2
- 所得税法施行規則 附則第四十六条第一項（納期の特例の要件を欠いた場合の届出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-46/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-46/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

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## 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
- 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