# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十六条 (Article 96)

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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: 第九十六条 (Article 96)（信託の計算書） — address `art-96`
- 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-96
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-96
- 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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### 第九十六条（信託の計算書） — Trust Accounting Statements
<sup>caption: machine translation, not official</sup>
<sup>art-96 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96</sup>

  **第一項**  法第二百二十七条（信託の計算書）に規定する信託の受託者は、同条の規定により、その信託に係る法第十三条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。以下この項及び第三項において「受益者等」という。）別に、次に掲げる事項を記載した計算書を、その受託者の事務所、事業所その他これらに準ずるものでその信託に関する事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
  <sup>art-96/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1</sup>
  A trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act must, pursuant to Article 227 of the Act, submit a statement stating the following matters, for each beneficiary prescribed in Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act relating to that trust (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; hereinafter in this paragraph and paragraph (3) referred to as a "beneficiary, etc."), to the district director having jurisdiction over the location of the office, place of business or other equivalent of the trustee that handles the affairs relating to that trust.
  <sup>machine translation, not official</sup>

    **一**  委託者及び受益者等の氏名又は名称、住所若しくは居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号において同じ。）又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、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）
    <sup>art-96/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-1</sup>
    the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the settlor and the beneficiary, etc. (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);
    <sup>machine translation, not official</sup>

    **二**  その信託の期間及び目的
    <sup>art-96/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-2</sup>
    the term and purpose of the trust;
    <sup>machine translation, not official</sup>

    **三**  信託会社（法第二百二十七条に規定する信託会社をいう。以下この項において同じ。）が受託者である信託（租税特別措置法第四条の五第一項（特定寄附信託の利子所得の非課税）に規定する特定寄附信託（以下この項及び第三項において「特定寄附信託」という。）を除く。次号において同じ。）にあつては当該信託会社の各事業年度末、信託会社以外の者が受託者である信託又は特定寄附信託にあつては前年十二月三十一日におけるその信託に係る資産及び負債の内訳並びに資産及び負債の額
    <sup>art-96/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-3</sup>
    in the case of a trust whose trustee is a trust company (meaning a trust company prescribed in Article 227 of the Act; hereinafter the same in this paragraph) (excluding a specified donation trust prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (3) referred to as a "specified donation trust"); the same applies in the following item), as of the end of each business year of that trust company, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, as of December 31 of the previous year, the breakdown of the assets and liabilities relating to that trust and the amounts of the assets and liabilities;
    <sup>machine translation, not official</sup>

    **四**  信託会社が受託者である信託にあつては各事業年度中、信託会社以外の者が受託者である信託又は特定寄附信託にあつては前年中におけるその信託に係る資産の異動並びに信託財産に帰せられる収益及び費用の額
    <sup>art-96/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-4</sup>
    in the case of a trust whose trustee is a trust company, during each business year, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, during the previous year, the changes in the assets relating to that trust and the amounts of proceeds and expenses attributable to the trust property;
    <sup>machine translation, not official</sup>

    **五**  受益者等に交付した信託の利益の内容、受益者等の異動及び受託者の受けるべき報酬等に関する事項
    <sup>art-96/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-5</sup>
    matters concerning the content of the trust profits delivered to the beneficiaries, etc., changes of beneficiaries, etc., and the remuneration, etc. to be received by the trustee;
    <sup>machine translation, not official</sup>

    **六**  委託者又は受益者等が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
    <sup>art-96/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-6</sup>
    if the tax agent notified by the settlor or a beneficiary, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
    <sup>machine translation, not official</sup>

    **七**  その信託が特定寄附信託である場合には、その旨及び次に掲げる事項
    <sup>art-96/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-7</sup>
    where the trust is a specified donation trust, a statement to that effect and the following matters:
    <sup>machine translation, not official</sup>

      **イ**  当該特定寄附信託に係る特定寄附信託契約（租税特別措置法第四条の五第二項に規定する特定寄附信託契約をいう。）締結時の信託の元本の額
      <sup>art-96/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-7/sub-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-7/sub-1</sup>
      the amount of the principal of the trust at the time of conclusion of the specified donation trust contract (meaning the specified donation trust contract prescribed in Article 4-5, paragraph (2) of the Act on Special Measures Concerning Taxation) relating to that specified donation trust;
      <sup>machine translation, not official</sup>

      **ロ**  前年中に当該特定寄附信託の信託財産から支出した寄附金の額及び当該信託財産に帰せられる租税特別措置法第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額のうち前年中に寄附金として支出した金額並びにこれらの寄附金を支出した年月日
      <sup>art-96/par-1/item-7/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-7/sub-2 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-7/sub-2</sup>
      the amount of donations expended from the trust property of that specified donation trust during the previous year and, out of the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph has applied that is attributable to that trust property, the amount expended as donations during the previous year, and the dates on which those donations were expended;
      <sup>machine translation, not official</sup>

      **ハ**  ロの寄附金を受領した法人又は法第十一条第二項（公共法人等及び公益信託等に係る非課税）に規定する公益信託の受託者の氏名又は名称及び住所若しくは居所又は所在地並びに当該公益信託の名称
      <sup>art-96/par-1/item-7/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-7/sub-3 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-7/sub-3</sup>
      the name or title and domicile or residence or location of the corporation that received the donations in (b), or of the trustee of the public interest trust prescribed in Article 11, paragraph (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act, and the name of that public interest trust.
      <sup>machine translation, not official</sup>

    **八**  その他参考となるべき事項
    <sup>art-96/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-8</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、各人別の同項第四号に掲げる信託財産に帰せられる収益の額の合計額が三万円（当該合計額の計算の基礎となつた期間が一年未満である場合には、一万五千円）以下であるときは、その信託に係る同項の計算書は、提出することを要しない。
  <sup>art-96/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-2 · https://japanlaw.org/l/340M50000040011/art-96/par-2</sup>
  In the case of the preceding paragraph, where the total amount of the amounts of proceeds attributable to the trust property set forth in item (iv) of that paragraph, for each person, is 30,000 yen (15,000 yen if the period forming the basis for calculating that total amount is less than one year) or less, the statement under that paragraph relating to that trust need not be submitted.
  <sup>machine translation, not official</sup>

  **第三項**  その信託が次に掲げる場合に該当する場合には、その信託（その受益者等が居住者又は恒久的施設を有する非居住者であるものに限る。）に係る第一項の計算書については、前項の規定は、適用しない。
  <sup>art-96/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3 · https://japanlaw.org/l/340M50000040011/art-96/par-3</sup>
  Where the trust falls under any of the following cases, the provisions of the preceding paragraph do not apply to the statement in paragraph (1) relating to that trust (limited to one whose beneficiaries, etc. are Residents or Nonresidents having a permanent establishment):
  <sup>machine translation, not official</sup>

    **一**  特定寄附信託である場合
    <sup>art-96/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-96/par-3/item-1</sup>
    where it is a specified donation trust;
    <sup>machine translation, not official</sup>

    **二**  前項に規定する収益の額に租税特別措置法第八条の五第一項第二号から第七号まで（確定申告を要しない配当所得等）に掲げる利子等若しくは配当等又は同法第四十一条の十二の二第三項（割引債の差益金額に係る源泉徴収等の特例）に規定する特定割引債の同項の償還金若しくは同条第一項第二号に規定する国外割引債の償還金で同法第三十七条の十一第二項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に該当する同法第四十一条の十二の二第六項第一号に規定する割引債に係るものが含まれる場合
    <sup>art-96/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-96/par-3/item-2</sup>
    where the amount of proceeds prescribed in the preceding paragraph includes interest, etc. or dividends, etc. set forth in Article 8-5, paragraph (1), items (ii) through (vii) (Dividend Income, etc. for Which No Tax Return Is Required) of the Act on Special Measures Concerning Taxation, or redemption money under Article 41-12-2, paragraph (3) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of that Act of a specified discount bond prescribed in that paragraph, or redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article, which relates to a discount bond prescribed in paragraph (6), item (i) of that Article that falls under listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act.
    <sup>machine translation, not official</sup>

  **第四項**  第一項の計算書の書式は、別表第七（一）による。
  <sup>art-96/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-4 · https://japanlaw.org/l/340M50000040011/art-96/par-4</sup>
  The form of the statement in paragraph (1) is as set forth in Appended Table VII (1).
  <sup>machine translation, not official</sup>

---

## Cites
- art-96/par-1: 法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227
- art-96/par-1: 法第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1
- art-96/par-1: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2
- art-96/par-1: この項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1
- art-96/par-1: 第三項 → 所得税法施行規則 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3 · https://japanlaw.org/l/340M50000040011/art-96/par-3
- art-96/par-1/item-1: この号 → 所得税法施行規則 第九十六条第一項第一号 (Article 96, paragraph (1), item (i)), art-96/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-1
- art-96/par-1/item-3: 法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227
- art-96/par-1/item-3: この項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1
- art-96/par-1/item-3: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- art-96/par-1/item-3: 第三項 → 所得税法施行規則 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3 · https://japanlaw.org/l/340M50000040011/art-96/par-3
- art-96/par-1/item-3: 次号 → 所得税法施行規則 第九十六条第一項第四号 (Article 96, paragraph (1), item (iv)), art-96/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-4
- art-96/par-1/item-6: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-96/par-1/item-7/sub-1: 租税特別措置法第四条の五第二項 → 租税特別措置法 第四条の五第二項 (Article 4-5, paragraph (2)), art-4-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-2
- art-96/par-1/item-7/sub-2: 租税特別措置法第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1
- art-96/par-1/item-7/sub-3: 法第十一条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-96/par-2: 前項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1
- art-96/par-2: 同項第四号 → 所得税法施行規則 第九十六条第一項第四号 (Article 96, paragraph (1), item (iv)), art-96/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-4
- art-96/par-3: 第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1
- art-96/par-3: 前項 → 所得税法施行規則 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-2 · https://japanlaw.org/l/340M50000040011/art-96/par-2
- art-96/par-3/item-2: 前項 → 所得税法施行規則 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-2 · https://japanlaw.org/l/340M50000040011/art-96/par-2
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第二号 (Article 8-5, paragraph (1), item (ii)), art-8-5/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-2
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第三号 (Article 8-5, paragraph (1), item (iii)), art-8-5/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-3
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第四号 (Article 8-5, paragraph (1), item (iv)), art-8-5/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-4
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第五号 (Article 8-5, paragraph (1), item (v)), art-8-5/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-5
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第六号 (Article 8-5, paragraph (1), item (vi)), art-8-5/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-6
- art-96/par-3/item-2: 租税特別措置法第八条の五第一項第二号から第七号まで → 租税特別措置法 第八条の五第一項第七号 (Article 8-5, paragraph (1), item (vii)), art-8-5/par-1/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-7
- art-96/par-3/item-2: 同法第四十一条の十二の二第三項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-96/par-3/item-2: 同条第一項第二号 → 租税特別措置法 第四十一条の十二の二第一項第二号 (Article 41-12-2, paragraph (1), item (ii)), art-41-12-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2
- art-96/par-3/item-2: 同法第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
- art-96/par-3/item-2: 同法第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-96/par-4: 第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1

## Cited by

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

- 所得税法施行規則 第九十六条第一項（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1
- 所得税法施行規則 第九十六条第一項第一号（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-1
- 所得税法施行規則 第九十六条第一項第三号（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-3
- 所得税法施行規則 第九十六条第二項（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-2 · https://japanlaw.org/l/340M50000040011/art-96/par-2
- 所得税法施行規則 第九十六条第三項（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3 · https://japanlaw.org/l/340M50000040011/art-96/par-3
- 所得税法施行規則 第九十六条第三項第二号（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-96/par-3/item-2
- 所得税法施行規則 第九十六条第四項（信託の計算書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-4 · https://japanlaw.org/l/340M50000040011/art-96/par-4
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第二条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-1
- 所得税法施行規則 附則第六条第一項（信託の計算書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6/par-1
- 所得税法施行規則 附則第六条第一項（信託の計算書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-6/par-1
- 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1
- 所得税法施行規則 附則第四条第五項（支払調書の提出等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-5
- 所得税法施行規則 附則第七十七条第一項（信託の計算書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-77/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-77/par-1
- 所得税法施行規則 附則第七条第一項（信託の計算書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7/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-20261027T143811-073, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-074, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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