# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十七条の四 (Article 97-4)

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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: 第九十七条の四 (Article 97-4)（支払調書等の提出の特例） — address `art-97-4`
- 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-97-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-97-4
- 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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### 第九十七条の四（支払調書等の提出の特例） — Special Provisions on the Submission of Payment Reports and Related Documents
<sup>caption: machine translation, not official</sup>
<sup>art-97-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4 · https://japanlaw.org/l/340M50000040011/art-97-4</sup>

  **第一項**  法第二百二十八条の四第一項（支払調書等の提出の特例）に規定する財務省令で定めるところにより算出した数は、同項に規定する調書等（以下この項及び次項において「調書等」という。）の提出期限の属する年の前々年の一月一日から十二月三十一日までの間にその者が提出すべきであつた当該調書等の枚数を別表第五（一）から別表第五（十五）まで及び別表第五（十七）から別表第九（三）までの表ごとに計算した数とする。
  <sup>art-97-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-1 · https://japanlaw.org/l/340M50000040011/art-97-4/par-1</sup>
  The number calculated as specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act is the number of sheets of the statements and similar reports prescribed in that paragraph (hereinafter in this paragraph and the following paragraph referred to as "statements and similar reports") that the person should have submitted during the period from January 1 to December 31 of the second year preceding the year in which the due date for submission of the statements and similar reports falls, calculated for each of the tables from Appended Table V (1) through Appended Table V (15) and from Appended Table V (17) through Appended Table IX (3).
  <sup>machine translation, not official</sup>

  **第二項**  調書等を提出すべき者が法第二百二十八条の四第一項第一号に規定する電子情報処理組織を使用して同項に規定する記載事項（次項、第四項及び第六項第三号において「記載事項」という。）を同条第一項に規定する税務署長に提供しようとする場合における届出その他の手続については、次項第一号に掲げる方法により提供しようとする場合には国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第四条第一項から第三項まで、第六項及び第七項（事前届出等）の規定の例により、次項第二号に掲げる方法により提供しようとする場合には同条第四項及び第六項の規定の例による。
  <sup>art-97-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-2</sup>
  Where a person who is to submit statements and similar reports intends to provide, by using the electronic data processing system prescribed in Article 228-4, paragraph (1), item (i) of the Act, the required particulars prescribed in that paragraph (hereinafter in the following paragraph, paragraph (4), and paragraph (6), item (iii) referred to as "required particulars") to the district director prescribed in paragraph (1) of that Article, the notification and other procedures are to follow the provisions of Article 4, paragraphs (1) to (3), (6), and (7) (Advance Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. in the case where the person intends to provide them by the method set forth in item (i) of the following paragraph, and the provisions of paragraphs (4) and (6) of that Article in the case where the person intends to provide them by the method set forth in item (ii) of the following paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  法第二百二十八条の四第一項第一号に規定する財務省令で定める方法は、次に掲げる方法とする。
  <sup>art-97-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3</sup>
  The methods specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (i) of the Act are the following methods.
  <sup>machine translation, not official</sup>

    **一**  国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項（電子情報処理組織による申請等）の定めるところにより記載事項を送信する方法
    <sup>art-97-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3/item-1</sup>
    a method of transmitting the required particulars as provided in Article 5, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.;
    <sup>machine translation, not official</sup>

    **二**  国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条の二第一項（電子情報処理組織による申請等）の定めるところにより、同項に規定する特定ファイルに記載事項を記録し、かつ、税務署長に対して、当該特定ファイルに記録された当該記載事項を閲覧し、及び国税庁の使用に係る電子計算機に備えられたファイルに記録する権限を付与する方法
    <sup>art-97-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3/item-2</sup>
    a method of, as provided in Article 5-2, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc., recording the required particulars in the specified file prescribed in that paragraph and granting the district director the authority to view the required particulars recorded in that specified file and to record them in a file kept on a computer used by the National Tax Agency.
    <sup>machine translation, not official</sup>

  **第四項**  前項第二号に掲げる方法により記載事項の提供を行う者は、同号に規定する特定ファイルに記録した記載事項を国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条の二第三項の定めるところにより保存しなければならない。
  <sup>art-97-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-4 · https://japanlaw.org/l/340M50000040011/art-97-4/par-4</sup>
  A person who provides the required particulars by the method set forth in item (ii) of the preceding paragraph must retain the required particulars recorded in the specified file prescribed in that item as provided in Article 5-2, paragraph (3) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.
  <sup>machine translation, not official</sup>

  **第五項**  法第二百二十八条の四第一項第二号に規定する財務省令で定める記録用の媒体は、光ディスク又は磁気ディスクとする。
  <sup>art-97-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-5 · https://japanlaw.org/l/340M50000040011/art-97-4/par-5</sup>
  The recording media specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (ii) of the Act are optical discs or magnetic disks.
  <sup>machine translation, not official</sup>

  **第六項**  令第三百五十五条第一項（支払調書等の提出の特例）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-97-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 355, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Order are the following matters.
  <sup>machine translation, not official</sup>

    **一**  令第三百五十五条第一項の申請書の提出をする者の氏名及び住所若しくは居所又は名称、所在地及び法人番号
    <sup>art-97-4/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-1</sup>
    the name and domicile or residence, or the name, location, and corporate number, of the person who submits the written application under Article 355, paragraph (1) of the Order;
    <sup>machine translation, not official</sup>

    **二**  法第二百二十八条の四第三項の承認を受けようとする旨
    <sup>art-97-4/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-2</sup>
    a statement to the effect that the person intends to obtain the approval under Article 228-4, paragraph (3) of the Act;
    <sup>machine translation, not official</sup>

    **三**  記載事項を提供しようとする税務署長及び当該税務署長に提供しようとする理由
    <sup>art-97-4/par-6/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-3</sup>
    the district director to whom the person intends to provide the required particulars and the reason for providing them to that district director;
    <sup>machine translation, not official</sup>

    **四**  法第二百二十八条の四第一項各号に掲げる方法のうちいずれの方法によるかの別
    <sup>art-97-4/par-6/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-4 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-4</sup>
    the distinction as to which of the methods set forth in the items of Article 228-4, paragraph (1) of the Act is to be used;
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-97-4/par-6/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-5 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第七項**  法第二百二十八条の四第三項に規定する財務省令で定める税務署長は、令第三百五十五条第一項の所轄の税務署長への申請に基づく同条第二項又は第三項の規定による承認に係る前項第三号の税務署長とする。
  <sup>art-97-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-7 · https://japanlaw.org/l/340M50000040011/art-97-4/par-7</sup>
  The district director specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (3) of the Act is the district director set forth in item (iii) of the preceding paragraph in connection with an approval under Article 355, paragraph (2) or (3) of the Order that is based on an application to the competent district director under Article 355, paragraph (1) of the Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-97-4/par-1: 法第二百二十八条の四第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-97-4/par-1: この項 → 所得税法施行規則 第九十七条の四第一項 (Article 97-4, paragraph (1)), art-97-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-1 · https://japanlaw.org/l/340M50000040011/art-97-4/par-1
- art-97-4/par-1: 次項 → 所得税法施行規則 第九十七条の四第二項 (Article 97-4, paragraph (2)), art-97-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-2
- art-97-4/par-2: 法第二百二十八条の四第一項第一号 → 所得税法 第二百二十八条の四第一項第一号 (Article 228-4, paragraph (1), item (i)), art-228-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1/item-1
- art-97-4/par-2: 同項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-97-4/par-2: 次項 → 所得税法施行規則 第九十七条の四第三項 (Article 97-4, paragraph (3)), art-97-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3
- art-97-4/par-2: 第四項 → 所得税法施行規則 第九十七条の四第四項 (Article 97-4, paragraph (4)), art-97-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-4 · https://japanlaw.org/l/340M50000040011/art-97-4/par-4
- art-97-4/par-2: 第六項第三号 → 所得税法施行規則 第九十七条の四第六項第三号 (Article 97-4, paragraph (6), item (iii)), art-97-4/par-6/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-3
- art-97-4/par-2: 次項第一号 → 所得税法施行規則 第九十七条の四第三項第一号 (Article 97-4, paragraph (3), item (i)), art-97-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3/item-1
- art-97-4/par-2: 次項第二号 → 所得税法施行規則 第九十七条の四第三項第二号 (Article 97-4, paragraph (3), item (ii)), art-97-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3/item-2
- art-97-4/par-3: 法第二百二十八条の四第一項第一号 → 所得税法 第二百二十八条の四第一項第一号 (Article 228-4, paragraph (1), item (i)), art-228-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1/item-1
- art-97-4/par-4: 前項第二号 → 所得税法施行規則 第九十七条の四第三項第二号 (Article 97-4, paragraph (3), item (ii)), art-97-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-3/item-2
- art-97-4/par-5: 法第二百二十八条の四第一項第二号 → 所得税法 第二百二十八条の四第一項第二号 (Article 228-4, paragraph (1), item (ii)), art-228-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1/item-2
- art-97-4/par-6: 令第三百五十五条第一項 → e-Gov law 340CO0000000096, 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — not held in this collection
- art-97-4/par-6/item-1: 令第三百五十五条第一項 → e-Gov law 340CO0000000096, 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — not held in this collection
- art-97-4/par-6/item-2: 法第二百二十八条の四第三項 → 所得税法 第二百二十八条の四第三項 (Article 228-4, paragraph (3)), art-228-4/par-3 — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3
- art-97-4/par-6/item-4: 法第二百二十八条の四第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1
- art-97-4/par-7: 法第二百二十八条の四第三項 → 所得税法 第二百二十八条の四第三項 (Article 228-4, paragraph (3)), art-228-4/par-3 — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3
- art-97-4/par-7: 令第三百五十五条第一項 → e-Gov law 340CO0000000096, 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — not held in this collection
- art-97-4/par-7: 同条第二項 → e-Gov law 340CO0000000096, 第三百五十五条第二項 (Article 355, paragraph (2)), art-355/par-2 — not held in this collection
- art-97-4/par-7: 第三項 → e-Gov law 340CO0000000096, 第三百五十五条第三項 (Article 355, paragraph (3)), art-355/par-3 — not held in this collection
- art-97-4/par-7: 前項第三号 → 所得税法施行規則 第九十七条の四第六項第三号 (Article 97-4, paragraph (6), item (iii)), art-97-4/par-6/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6/item-3

## Cited by

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

- 所得税法施行規則 第九十七条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-1 · https://japanlaw.org/l/340M50000040011/art-97-4/par-1
- 所得税法施行規則 第九十七条の四第二項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-2 · https://japanlaw.org/l/340M50000040011/art-97-4/par-2
- 所得税法施行規則 第九十七条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-4 · https://japanlaw.org/l/340M50000040011/art-97-4/par-4
- 所得税法施行規則 第九十七条の四第七項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-4/par-7 · https://japanlaw.org/l/340M50000040011/art-97-4/par-7
- 所得税法施行規則 附則第八十三条第一項（支払調書等の提出の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-83/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-83/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-20261027T143811-077, 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-20261027T143811-077, 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