# Article 68, paragraph (1), 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-68/par-1. 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 68, paragraph (1) (第六十八条第一項) 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 68, paragraph (1) (第六十八条第一項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-68/par-1)
- 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:

> 法第百六十六条（申告、納付及び還付）において読み替えて準用する法第百二十条第六項（確定所得申告）に規定する財務省令で定める明細書は、同項に規定する非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合に、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得とした金額及びその計算方法について記載した明細書とする。

English (Machine translation, not official):

> The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (6) (Filing Income Tax Returns) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (6) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.

## 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:

> 法第百六十六条（申告、納付及び還付）において読み替えて準用する法第百二十条第八項（確定所得申告）に規定する財務省令で定める明細書は、同項に規定する非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合に、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得とした金額及びその計算方法について記載した明細書とする。

English (Machine translation, not official):

> The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (8) (Filing an Income Tax Return) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (8) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.

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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)