# Article 47-3, paragraph (2), its wordings — Regulation for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-47-3/par-2. 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.

How the wording of Article 47-3, paragraph (2) (第四十七条の三第二項) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 47-3, paragraph (2) (第四十七条の三第二項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-3/par-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-47-3/par-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 18 of 2025

- State: In force

Japanese:

> 前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第六項の規定により確定申告書に添付すべき同項の書類について、それぞれ準用する。

English (Machine translation, corrected on review, not official):

> The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (6) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.

## 2. 1 January 2027 — Ministry of Finance Order No. 18 of 2025

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Ministry of Finance Order No. 18 of 2025) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_507M60000040018

Japanese:

> 前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第八項の規定により確定申告書に添付すべき同項の書類について、それぞれ準用する。

English (Machine translation, not official):

> The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (8) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_505M60000040012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_507M60000040018)