# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十八条 (Article 98)

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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: 第九十八条 (Article 98)（開業等の届出） — address `art-98`
- 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-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-98
- 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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### 第九十八条（開業等の届出） — Business Commencement Report
<sup>caption: machine translation, not official</sup>
<sup>art-98 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98 · https://japanlaw.org/l/340M50000040011/art-98</sup>

  **第一項**  居住者又は非居住者は、国内において新たに不動産所得、事業所得又は山林所得を生ずべき事業（以下この条において「事業所得等を生ずべき事業」という。）を開始し、又はその事業所得等を生ずべき事業に係る事務所、事業所その他これらに準ずるもの（以下この条において「事務所等」という。）を設け、若しくはその事務所等を移転し、若しくは廃止した場合には、法第二百二十九条（開業等の届出）の規定により、次に掲げる事項を記載した届出書を、納税地の所轄税務署長に提出しなければならない。
  <sup>art-98/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1 · https://japanlaw.org/l/340M50000040011/art-98/par-1</sup>
  A Resident or Nonresident who, in Japan, has newly commenced a business that produces real property income, business income, or timber income (hereinafter in this Article referred to as a "business that produces business income, etc."), or has established, relocated, or abolished an office, place of business, or other similar facility pertaining to that business that produces business income, etc. (hereinafter in this Article referred to as an "office or similar place"), must, pursuant to Article 229 (Business Commencement Report) of the Act, submit a written notification stating the following matters to the competent district director with jurisdiction over the place for tax payment.
  <sup>machine translation, not official</sup>

    **一**  その届出書を提出する者の氏名、住所（国内に住所がない場合には、居所）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（国内に住所がない場合には、居所））並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
    <sup>art-98/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-98/par-1/item-1</sup>
    the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the written notification (for a person who has no individual number, the name and domicile (residence, in the case where the person has no domicile in Japan)), and, where the place of domicile (place of residence, in the case where the person has no domicile in Japan) differs from the place for tax payment, the place for tax payment;
    <sup>machine translation, not official</sup>

    **二**  国内において新たに事業所得等を生ずべき事業を開始し、又はその事業所得等を生ずべき事業に係る事務所等を設け、若しくはその事務所等を移転し、若しくは廃止した旨及びその開始し、又はその事務所等を設け、若しくはその事務所等を移転し、若しくは廃止した年月日
    <sup>art-98/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-98/par-1/item-2</sup>
    a statement to the effect that the person has newly commenced a business that produces business income, etc. in Japan, or has established, relocated, or abolished an office or similar place pertaining to that business, and the date of that commencement, or of that establishment, relocation, or abolition of the office or similar place;
    <sup>machine translation, not official</sup>

    **三**  国内において新たに事業所得等を生ずべき事業を開始した場合にはその事業所得等を生ずべき事業の概要
    <sup>art-98/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-98/par-1/item-3</sup>
    where the person has newly commenced a business that produces business income, etc. in Japan, an outline of that business;
    <sup>machine translation, not official</sup>

    **四**  その事務所等の所在地（事務所等を移転した場合には、その移転後の事務所等の所在地）
    <sup>art-98/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-98/par-1/item-4</sup>
    the location of the office or similar place (where the office or similar place has been relocated, the location of the office or similar place after the relocation);
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-98/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-98/par-1/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

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## Cites
- art-98/par-1: この条 → 所得税法施行規則 第九十八条 (Article 98), art-98 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98 · https://japanlaw.org/l/340M50000040011/art-98
- art-98/par-1: 法第二百二十九条 → 所得税法 第二百二十九条 (Article 229), art-229 — https://japanlaw.org/en/income-tax-act/art-229 · https://japanlaw.org/l/340AC0000000033/art-229

## Cited by

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

- 所得税法施行規則 第九十八条第一項（開業等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-98/par-1 · https://japanlaw.org/l/340M50000040011/art-98/par-1
- 所得税法施行規則 第九十九条第一項（給与等の支払をする事務所の開設等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-99/par-1 · https://japanlaw.org/l/340M50000040011/art-99/par-1
- 所得税法施行規則 附則第三条第一項（開業等の届出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-3/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-20261027T143811-077, 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