# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一章 (Part 4, Chapter 1) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307. 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. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第一章 (Part 4, Chapter 1) — address `pt-4/ch-1` - Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#pt-4/ch-1 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-1 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第一章　給与所得に係る源泉徴収 — Chapter I Withholding on Salary Income heading: machine translation, not official pt-4/ch-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#pt-4/ch-1 ## 第一節　源泉徴収義務及び徴収税額 — Section 1 Obligation to Withhold Taxes and Tax Amount Collected heading: machine translation, not official pt-4/ch-1/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#pt-4/ch-1/sec-1 ### 第三百七条 〔削除 / repealed〕 art-307 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-307 **第一項** 削除 art-307/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-307/par-1 ### 第三百八条（給与等の月割額等の意義） — Meaning of the Monthly Amount of Salary or Other Wage, etc. caption: machine translation, not official art-308 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-308 **第一項** 法第百八十五条第一項第一号又は第二号（賞与以外の給与等に係る徴収税額）に規定する給与等の月割額は、法第二十八条第一項（給与所得）に規定する給与等（以下この章において「給与等」という。）の支給すべき額をその給与等の計算期間につき定められている月の整数倍の倍数で除して計算した金額とする。 art-308/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-308/par-1 The monthly amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid, which is the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Chapter referred to as "salary or other wage"), by the multiple, being a whole-number multiple of one month, that is determined for the calculation period for salary of that salary or other wage. machine translation, not official **第二項** 法第百八十五条第一項第一号又は第二号に規定する給与等の日割額は、給与等の支給すべき額をその給与等の計算の基礎となつた日数で除して計算した金額とする。 art-308/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-308/par-2 The daily amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid by the number of days that formed the basis of the calculation of that salary or other wage. machine translation, not official ### 第三百九条（日払の給与等の意義） — Meaning of Salary or Other Wage Paid on a Daily Basis caption: machine translation, not official art-309 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-309 **第一項** 法第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に規定する政令で定める給与等は、日日雇い入れられる者が支払を受ける給与等（一の給与等の支払者から継続して二月をこえて支払を受ける場合におけるその二月をこえて支払を受けるものを除く。）とする。 art-309/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-309/par-1 The salary or other wage specified by Cabinet Order prescribed in Article 185, paragraph (1), item (iii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is salary or other wage received by a person hired on a day-to-day basis (excluding, in the case where the person continuously receives payment from a single person paying the salary or other wage for more than two months, the salary or other wage received for the period exceeding the two months). machine translation, not official ### 第三百十条（再就職者等の給与等） — Salary or Other Wage of a Person Re-employed, etc. caption: machine translation, not official art-310 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-310 **第一項** 法第百八十六条第三項（賞与に係る徴収税額）に規定する政令で定める給与等は、同項に規定する他の給与等の支払者が同項に規定する居住者に対して支払うべき給与等のうちその年一月一日から当該支払者が法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者でなくなる日（当該支払者がその年中において当該主たる給与等の支払者でなくなる日が二以上ある場合には、最後に主たる給与等の支払者でなくなる日）までの間に支払うべきことが確定した給与等とする。 art-310/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-310/par-1 The salary or other wage specified by Cabinet Order prescribed in Article 186, paragraph (3) (Amount Withheld from Bonuses) of the Act is, of the salary or other wage that the other person paying the salary or other wage prescribed in that paragraph is to pay to the Resident prescribed in that paragraph, the salary or other wage the payment of which has been finalized during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (if there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day). machine translation, not official ## 第二節　年末調整 — Section 2 Year-End Adjustments heading: machine translation, not official pt-4/ch-1/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#pt-4/ch-1/sec-2 ### 第三百十一条（再就職者等の年末調整の対象となる給与等） — Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc. caption: machine translation, not official art-311 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-311 **第一項** 法第百九十条第一号（年末調整）に規定する政令で定める給与等は、同号に規定する他の給与等の支払者が同号に規定する居住者に対して支払うべき給与等のうちその年一月一日から当該支払者が法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者でなくなる日（当該支払者がその年中において当該主たる給与等の支払者でなくなる日が二以上ある場合には、最後に主たる給与等の支払者でなくなる日）までの間に支払うべきことが確定した給与等とする。 art-311/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-311/par-1 The salary or other wage specified by Cabinet Order prescribed in Article 190, item (i) (Year-End Adjustment) of the Act is to be, out of the salary or other wage that the other person paying the salary or other wage prescribed in that item is to pay to the Resident prescribed in that item, the salary or other wage the payment of which has become fixed during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (where there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day). machine translation, not official ### 第三百十二条（年末調整による過納額の還付の方法） — Method of Refunding Overpaid Amounts through Year-End Adjustment caption: machine translation, not official art-312 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-312 **第一項** 法第百九十一条（過納額の還付）の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条に規定する給与等の支払者が法第百八十三条（源泉徴収義務）、第百九十条（年末調整）、第百九十二条（不足額の徴収）、第百九十九条（退職所得に係る源泉徴収義務）、第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）又は第二百十六条（源泉徴収に係る所得税の納期の特例）の規定により納付すべき金額から控除する。 art-312/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-312/par-1 Where a refund is made pursuant to the provisions of Article 191 (Refund of Overpaid Amounts) of the Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the person paying the salary or other wage prescribed in that Article is to pay pursuant to the provisions of Article 183 (Obligation to Withhold Taxes), Article 190 (Year-End Adjustment), Article 192 (Withholding of Shortfalls), Article 199 (Obligation to Withhold Taxes on Retirement Income), Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.), or Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act. machine translation, not official ### 第三百十三条（給与等の支払者が還付できなかつた場合の処理） — Handling Where the Person Paying the Salary or Other Wage Has Been Unable to Make a Refund caption: machine translation, not official art-313 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-313 **第一項** 前条の規定を適用する場合において、同条に規定する給与等の支払者が次の各号のいずれかに該当することとなつたときは、当該給与等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長は、法第百九十一条（過納額の還付）の規定により還付すべき金額のうちまだ還付されていない金額を同条に規定する居住者に還付する。 art-313/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-313/par-1 In the case of applying the provisions of the preceding Article, when the person paying the salary or other wage prescribed in that Article comes to fall under any of the following items, the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 191 (Refund of Overpaid Amounts) of the Act the portion of the amount to be refunded pursuant to the provisions of that Article that has not yet been refunded: machine translation, not official **一** 法第百八十三条（給与所得に係る源泉徴収義務）若しくは第百九十条（年末調整）に規定する給与等の支払者若しくは法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等の支払者でなくなつたこと又はこれらの規定若しくは法第百九十二条（不足額の徴収）若しくは第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）の規定により徴収して納付すべき所得税の額がなくなつたことにより法第百九十一条の規定による還付をすべき金額の全部又は一部を還付することができないこととなつた場合 art-313/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-313/par-1/item-1 where, because the person has ceased to be a person paying the salary or other wage prescribed in Article 183 (Obligation to Withhold Taxes on Salary Income) or Article 190 (Year-End Adjustment) of the Act or a person paying severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes on Retirement Income) of the Act, or because there is no longer any amount of income tax to be collected and paid pursuant to the provisions of these Articles or Article 192 (Withholding of Shortfalls) or Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act, it has become impossible to refund all or part of the amount to be refunded pursuant to the provisions of Article 191 of the Act; machine translation, not official **二** 法第百九十一条の規定による還付をすべきこととなつた日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合 art-313/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-313/par-1/item-2 where, even after two months have elapsed from the first day of the month following the month that includes the day on which the refund under the provisions of Article 191 of the Act became due, the whole of the amount to be refunded has still not been refunded. machine translation, not official **第二項** 前項の規定の適用を受けようとする支払者は、同項各号のいずれかに該当することとなつた旨を記載した書面に、各人別の法第百九十一条の規定による還付をすべき金額及び当該金額のうちまだ還付をされていない部分の金額その他必要な事項を記載した明細書を添附して、これを同項の税務署長に提出しなければならない。 art-313/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-313/par-2 A payer seeking the application of the provisions of the preceding paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded pursuant to the provisions of Article 191 of the Act, the amount of the portion of that amount that has not yet been refunded, and other necessary matters. machine translation, not official ### 第三百十四条 〔削除 / repealed〕 art-314 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-314 **第一項** 削除 art-314/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-314/par-1 ### 第三百十五条（税引給与等の月割額の計算） — Calculation of Monthly Amount of Salary or Other Wage Net of Tax caption: machine translation, not official art-315 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-315 **第一項** 法第百九十二条第二項第二号（不足額の徴収）に規定する月割額として政令で定めるところにより計算した金額は、その年一月からその年最後に給与等の支払を受ける日の属する月（以下この条において「給与の最終支払月」という。）の前月までの間に同号に規定する給与等の支払者から支払を受けた給与等の金額の総額から当該給与等につき法第百八十三条第一項（源泉徴収義務）の規定により徴収された又はされるべき所得税の額の合計額を控除した残額を、その年一月（その年の中途において当該支払者から給与等の支払を受けることとなつた場合には、最初に当該給与等の支払を受けた日の属する月）から給与の最終支払月の前月までの月数で除して計算した金額とする。 art-315/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-315/par-1 The amount calculated as specified by Cabinet Order as the monthly amount prescribed in Article 192, paragraph (2), item (ii) (Withholding of Shortfalls) of the Act is to be the amount calculated by dividing the remainder, obtained by deducting the sum of the amounts of income tax withheld or to be withheld on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) of the Act from the total amount of salary and other wages received from the person paying the salary or other wage prescribed in that item during the period from January of that year until the month preceding the month that includes the day on which the final salary or other wage of that year is received (hereinafter in this Article referred to as the "month of the final salary payment"), by the number of months from January of that year (where one has come to receive salary or other wage from that payer in the middle of that year, the month that includes the day on which one first received that salary or other wage) to the month preceding the month of the final salary payment. machine translation, not official ### 第三百十六条（年末調整の不足額の徴収猶予を受けるための手続） — Procedures for Obtaining Deferment of Collection of Shortfalls in Year-End Adjustment caption: machine translation, not official art-316 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316 **第一項** 法第百九十二条第二項（不足額の徴収）の税務署長の承認を受けようとする者は、次に掲げる事項を記載した申請書を、同項に規定する給与等の支払者を経由して、その年最後に給与等の支払を受ける日の前日までに、当該税務署長に提出しなければならない。この場合において、当該申請書を受理した当該給与等の支払者は、当該申請書に、当該給与等の支払者の個人番号又は法人番号を付記するものとする。 art-316/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1 A person who wishes to obtain the approval of the district director under Article 192, paragraph (2) (Withholding of Shortfalls) of the Act must submit a written application stating the following matters to that district director, through the person paying the salary or other wage prescribed in that paragraph, by the day before the day on which the final salary or other wage of that year is received. In this case, the person paying the salary or other wage who has received the written application is to add the individual number or corporate number of that person paying the salary or other wage to that written application: machine translation, not official **一** 申請者の氏名及び住所（国内に住所がないときは、居所） art-316/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-1 the applicant's name and domicile (or residence, if there is no domicile in Japan); machine translation, not official **二** 当該支払者の氏名又は名称 art-316/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-2 the name of that payer; machine translation, not official **三** 前条に規定する給与の最終支払月中に当該支払者から支払を受ける給与等の金額の総額から、当該給与等につき法第百八十三条第一項（源泉徴収義務）及び第百九十条（年末調整）の規定により徴収された又は徴収されるべき所得税の額を控除した残額に相当する金額 art-316/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-3 the amount equivalent to the remainder obtained by deducting the amount of income tax collected or to be collected on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190 (Year-End Adjustment) of the Act from the total amount of salary and other wages to be received from that payer during the month of the final salary payment prescribed in the preceding Article; machine translation, not official **四** 前条に定める金額 art-316/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-4 the amount provided for in the preceding Article; machine translation, not official **五** 法第百九十条に規定する不足額及びそのうち法第百九十二条第二項の承認を受けようとする金額 art-316/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-5 the shortfall prescribed in Article 190 of the Act and, out of that amount, the amount for which the applicant seeks the approval under Article 192, paragraph (2) of the Act; machine translation, not official **六** その他参考となるべき事項 art-316/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-6 other matters useful for reference purposes. machine translation, not official **第二項** 前項の申請書の提出があつた場合において、同項第三号に掲げる金額が同項第四号に掲げる金額の十分の七に相当する金額に満たないときは、税務署長は、法第百九十二条第二項の承認をしなければならない。 art-316/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-2 Where the written application referred to in the preceding paragraph has been submitted, if the amount listed in item (iii) of that paragraph is less than the amount equivalent to seven-tenths of the amount listed in item (iv) of that paragraph, the district director must grant the approval under Article 192, paragraph (2) of the Act. machine translation, not official **第三項** 税務署長は、法第百九十二条第二項の承認をする場合には、第一項の給与等の支払者を経由して、申請者に対し、書面によりその旨を通知する。 art-316/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-3 When granting the approval under Article 192, paragraph (2) of the Act, the district director is to notify the applicant in writing to that effect through the person paying the salary or other wage referred to in paragraph (1). machine translation, not official ## 第三節　給与所得者の源泉徴収に関する申告 — Section 3 Declarations by Salary Income Earners Concerning Withholding heading: machine translation, not official pt-4/ch-1/sec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#pt-4/ch-1/sec-3 ### 第三百十六条の二（給与所得者の扶養控除等申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Deduction for Dependents, etc. caption: machine translation, not official art-316-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2 **第一項** 法第百九十四条第一項又は第三項（給与所得者の扶養控除等申告書）の規定による申告書に勤労学生に該当する旨の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）で法第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するものは、これらの者に該当する旨を証する書類として財務省令で定めるものを当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。 art-316-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-1 A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident falls under a working student (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) and who falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) of the Act must attach to that return form, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying that the Resident falls under those persons. machine translation, not official **第二項** 法第百九十四条第一項又は第三項の規定による申告書に同条第一項第七号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる国外居住親族（同条第五項に規定する国外居住親族をいう。以下この条において同じ。）の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。 art-316-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-2 A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) of the Act the matters listed in paragraph (1), item (vii) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of relatives residing outside Japan listed in the following items (meaning the relatives residing outside Japan prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article), attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item. machine translation, not official **一** 法第百九十四条第一項第七号の同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である国外居住親族（次号及び第三号に掲げる国外居住親族を除く。）　当該国外居住親族が当該居住者の親族に該当する旨 art-316-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-2/item-1 a relative residing outside Japan who is a cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, set forth in Article 194, paragraph (1), item (vii) of the Act (excluding a relative residing outside Japan listed in the following item and item (iii)): that the relative residing outside Japan falls under a relative of that Resident; machine translation, not official **二** 法第百九十四条第一項第七号に規定する源泉控除対象配偶者である国外居住親族　当該国外居住親族が当該居住者の配偶者に該当する旨 art-316-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-2/item-2 a relative residing outside Japan who is a spouse for withholding deduction prescribed in Article 194, paragraph (1), item (vii) of the Act: that the relative residing outside Japan falls under the spouse of that Resident; machine translation, not official **三** 法第百九十四条第一項第七号に規定する源泉控除対象親族である国外居住親族　当該国外居住親族が当該居住者の配偶者以外の親族に該当する旨（当該国外居住親族の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）に掲げる者に該当することである場合には、当該国外居住親族が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨） art-316-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-2/item-3 a relative residing outside Japan who is a relative for withholding deduction prescribed in Article 194, paragraph (1), item (vii) of the Act: that the relative residing outside Japan falls under a relative of that Resident other than the spouse (where the fact by which the relative residing outside Japan falls under a relative for withholding deduction listed in that item is that the relative falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) of the Act, that the relative residing outside Japan falls under a relative of that Resident other than the spouse and falls under a person listed in (b), (1) of that item). machine translation, not official **第三項** 法第百九十四条第六項の規定による申告書を提出する居住者は、国外居住親族が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの（当該国外居住親族が法第二条第一項第三十四号の二ロ（３）に掲げる者に該当するものとして扶養控除の額に相当する金額の控除を受けようとする場合には、当該国外居住親族が同号ロ（３）に掲げる者に該当することを明らかにする書類として財務省令で定めるもの）を各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。 art-316-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-3 A Resident who submits the return form under Article 194, paragraph (6) of the Act must attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan shares a livelihood with that Resident (where the Resident seeks to receive the deduction of an amount equivalent to the amount of the deduction for Dependents on the basis that the relative residing outside Japan falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan falls under a person listed in (b), (3) of that item). machine translation, not official ### 第三百十七条（従たる給与についての扶養控除等申告書の提出ができる場合の判定） — Determination of Cases Where a Return for Deduction for Dependents, etc. Regarding Secondary Salaries May Be Submitted caption: machine translation, not official art-317 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317 **第一項** 法第百九十五条第一項（従たる給与についての扶養控除等申告書）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。 art-317/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** その年中に主たる給与等の支払者から支払を受ける給与等の金額の見積額を法第二十八条第二項（給与所得の金額）に規定する給与等の収入金額とみなして計算した場合における同項に規定する給与所得の金額 art-317/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317/par-1/item-1 the amount of salary income prescribed in Article 28, paragraph (2) (Amount of Salary Income) of the Act, in the case calculated by deeming the estimated amount of salary and other wages to be received during that year from the person paying the principal salary or other wage to be the revenue from salary or other wage prescribed in that paragraph; machine translation, not official **二** 前号に規定する給与等の金額の見積額から控除されるべき法第七十四条第二項（社会保険料控除）に規定する社会保険料の額の見積額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額の見積額の合計額 art-317/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317/par-1/item-2 the sum of the estimated amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from the estimated amount of salary and other wages prescribed in the preceding item. machine translation, not official ### 第三百十八条（源泉控除対象親族等を従たる給与についての扶養控除等申告書に追加する場合の手続） — Procedures for Adding a Relative for Withholding Deduction, etc. to a Return for Deduction for Dependents, etc. Regarding Secondary Salaries caption: machine translation, not official art-318 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318 **第一項** 法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定により従たる給与についての扶養控除等申告書を提出した居住者が、その年において提出した法第百九十四条第一項又は第三項（給与所得者の扶養控除等申告書）の規定による申告書に記載をした同条第一項第六号に規定する源泉控除対象配偶者又は源泉控除対象親族（同条第二項の規定により当該記載に代えて異動がない旨の記載をした同号に規定する源泉控除対象配偶者又は源泉控除対象親族を含む。）を法第百九十五条第一項第三号に規定する源泉控除対象配偶者又は源泉控除対象親族としようとする場合には、当該源泉控除対象配偶者又は源泉控除対象親族について異動が生じたものとみなして法第百九十四条第三項及び第百九十五条第三項の規定を適用する。 art-318/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318/par-1 Where a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries pursuant to the provisions of Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act seeks to make a spouse for withholding deduction or a relative for withholding deduction stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident submitted in that year, as prescribed in paragraph (1), item (vi) of that Article (including a spouse for withholding deduction or a relative for withholding deduction prescribed in that item for whom a statement that there has been no change was made in lieu of that statement pursuant to the provisions of paragraph (2) of that Article), a spouse for withholding deduction or a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iii) of the Act, the provisions of Article 194, paragraph (3) and Article 195, paragraph (3) of the Act apply by deeming that a change has occurred with regard to that spouse for withholding deduction or relative for withholding deduction. machine translation, not official ### 第三百十八条の二（従たる給与についての扶養控除等申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Return for Deduction for Dependents, etc. Regarding Secondary Salaries caption: machine translation, not official art-318-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-2 **第一項** 法第百九十五条第一項又は第三項（従たる給与についての扶養控除等申告書）の規定による申告書に同条第一項第四号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる記載がされた者の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。 art-318-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-2/par-1 A Resident who has stated in the return form under Article 195, paragraph (1) or paragraph (3) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act the matters listed in paragraph (1), item (iv) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of persons for whom the statements listed in the following items have been made, attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item. machine translation, not official **一** 法第百九十五条第一項第四号に規定する源泉控除対象配偶者で、当該申告書に非居住者である旨の記載がされた者　その者が当該居住者の配偶者に該当する旨 art-318-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-2/par-1/item-1 a spouse for withholding deduction prescribed in Article 195, paragraph (1), item (iv) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under the spouse of that Resident; machine translation, not official **二** 法第百九十五条第一項第四号に規定する源泉控除対象親族で、当該申告書に非居住者である旨の記載がされた者　その者が当該居住者の配偶者以外の親族に該当する旨（その者の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当することである場合には、その者が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨） art-318-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-2/par-1/item-2 a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iv) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under a relative of that Resident other than the spouse (where the fact by which the person falls under a relative for withholding deduction listed in that item is that the person falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, that the person falls under a relative of that Resident other than the spouse and that the person falls under a person listed in (b), (1) of that item). machine translation, not official ### 第三百十八条の三（給与所得者の配偶者控除等申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Spousal Deduction, etc. caption: machine translation, not official art-318-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-3 **第一項** 法第百九十五条の二第一項（給与所得者の配偶者控除等申告書）の規定による申告書に控除対象配偶者又は同項第三号に規定する配偶者が非居住者である旨の記載をした居住者は、当該記載がされた控除対象配偶者又は配偶者についての次に掲げる書類を当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十四条第五項（給与所得者の扶養控除等申告書）の規定により提出し、又は提示したその控除対象配偶者又は配偶者に係る第一号に掲げる書類については、この限りでない。 art-318-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-3/par-1 A Resident who has stated in the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act that a Claimable Spouse or a spouse prescribed in item (iii) of that paragraph is a Nonresident must attach to that return form, or present when submitting that return form, the following documents concerning the Claimable Spouse or spouse for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that Claimable Spouse or spouse that has been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act: machine translation, not official **一** その控除対象配偶者又は配偶者が当該居住者の配偶者に該当する旨を証する書類として財務省令で定めるもの art-318-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-3/par-1/item-1 a document specified by Ministry of Finance Order as certifying that the Claimable Spouse or spouse falls under the spouse of that Resident; machine translation, not official **二** その控除対象配偶者又は配偶者が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの art-318-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-3/par-1/item-2 a document specified by Ministry of Finance Order that makes clear that the Claimable Spouse or spouse shares a livelihood with that Resident. machine translation, not official ### 第三百十八条の四（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Special Deduction for Specified Relatives caption: machine translation, not official art-318-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-4 **第一項** 法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書に法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この条において「特定親族」という。）が非居住者である親族である旨の記載をした居住者は、当該記載がされた特定親族についての次に掲げる書類を各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十四条第五項（給与所得者の扶養控除等申告書）の規定により提出し、又は提示したその特定親族に係る第一号に掲げる書類については、この限りでない。 art-318-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-4/par-1 A Resident who has stated in the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act that a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "specified relative") is a relative who is a Nonresident must attach to that return form for each person, or present when submitting that return form, the following documents concerning the specified relative for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that specified relative that has been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act: machine translation, not official **一** その特定親族が当該居住者の配偶者以外の親族に該当する旨を証する書類として財務省令で定めるもの art-318-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-4/par-1/item-1 a document specified by Ministry of Finance Order as certifying that the specified relative falls under a relative of that Resident other than the spouse; machine translation, not official **二** その特定親族が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの art-318-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-4/par-1/item-2 a document specified by Ministry of Finance Order that makes clear that the specified relative shares a livelihood with that Resident. machine translation, not official ### 第三百十九条（保険料控除申告書に関する書類等の提出又は提示） — Submission or Presentation of Documents, etc. Concerning the Return for Insurance Premium Deduction caption: machine translation, not official art-319 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319 **第一項** 法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書を提出する居住者は、次の各号に掲げる場合には、当該各号に定める事項を証する書類又は当該書類に記載すべき事項を記録した電子証明書等（第二百六十二条第二項（確定申告書に関する書類等の提出又は提示）に規定する電子証明書等をいう。次条第二項において同じ。）に係る電磁的記録印刷書面（第二百六十二条第一項に規定する電磁的記録印刷書面をいう。）を当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。 art-319/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1 A Resident who submits the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act must, in the cases listed in the following items, attach to that return form, or present when submitting that return form, a document certifying the matters specified in the relevant item, or a printout of an electronic record (meaning a printout of an electronic record prescribed in Article 262, paragraph (1)) pertaining to an electronic certificate, etc. (meaning the electronic certificate, etc. prescribed in Article 262, paragraph (2) (Submission or Presentation of Documents, etc. Relating to a Tax Return); the same applies in paragraph (2) of the following Article) in which the matters to be stated in that document are recorded. machine translation, not official **一** 当該申告書に法第百九十六条第一項第二号に規定する社会保険料（法第七十四条第二項第五号（社会保険料控除）に掲げるものに限る。）の金額を記載する場合　当該社会保険料の金額 art-319/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-1 in the case of stating in that return form the amount of social insurance premiums prescribed in Article 196, paragraph (1), item (ii) of the Act (limited to those listed in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act): the amount of those social insurance premiums; machine translation, not official **二** 当該申告書に法第百九十六条第一項第二号に規定する小規模企業共済等掛金の額を記載する場合　当該小規模企業共済等掛金の額 art-319/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-2 in the case of stating in that return form the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 196, paragraph (1), item (ii) of the Act: the amount of those small enterprise-based mutual aid premiums and similar payments; machine translation, not official **三** 当該申告書に法第百九十六条第一項第三号に規定する新生命保険料の金額を記載する場合　当該新生命保険料の金額（その年において当該新生命保険料の金額に係る法第七十六条第五項（生命保険料控除）に規定する新生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新生命保険料に係る部分の金額として第二百八条の五第一項（新生命保険料等の金額から控除する剰余金等の額）の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項 art-319/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-3 in the case of stating in that return form the amount of the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new life insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act pertaining to the amount of that new life insurance premium, or surplus distributed or a rebate received under that new life insurance contract, etc. has been applied to the payment of that new life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new life insurance premium, as calculated as provided for in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.))) and other matters specified by Ministry of Finance Order; machine translation, not official **四** 当該申告書に法第百九十六条第一項第三号に規定する旧生命保険料の金額を記載する場合において、当該旧生命保険料の金額に係る法第七十六条第六項に規定する旧生命保険契約等のうちに当該旧生命保険契約等に基づきその年中に支払つた当該旧生命保険料の金額（その年において当該旧生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧生命保険料に係る部分の金額に限る。）を控除した残額）が九千円を超えるものがあるとき　当該九千円を超える旧生命保険料の金額その他財務省令で定める事項 art-319/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-4 in the case of stating in that return form the amount of the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, where, among the old life insurance contracts, etc. prescribed in Article 76, paragraph (6) of the Act pertaining to the amount of that old life insurance premium, there is one for which the amount of that old life insurance premium paid during that year under that old life insurance contract, etc. (where, in that year, a distribution of surplus or a payment of a rebate has been received under that old life insurance contract, etc., or surplus distributed or a rebate received under that old life insurance contract, etc. has been applied to the payment of that old life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old life insurance premium)) exceeds 9,000 yen: the amount of the old life insurance premium exceeding 9,000 yen and other matters specified by Ministry of Finance Order; machine translation, not official **五** 当該申告書に法第百九十六条第一項第三号に規定する介護医療保険料の金額を記載する場合　当該介護医療保険料の金額（その年において当該介護医療保険料の金額に係る法第七十六条第七項に規定する介護医療保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該介護医療保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該介護医療保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該介護医療保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項 art-319/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-5 in the case of stating in that return form the amount of the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that nursing care and medical insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act pertaining to the amount of that nursing care and medical insurance premium, or surplus distributed or a rebate received under that nursing care and medical insurance policy, etc. has been applied to the payment of that nursing care and medical insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that nursing care and medical insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order; machine translation, not official **六** 当該申告書に法第百九十六条第一項第三号に規定する新個人年金保険料の金額を記載する場合　当該新個人年金保険料の金額（その年において当該新個人年金保険料の金額に係る法第七十六条第八項に規定する新個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新個人年金保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項 art-319/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-6 in the case of stating in that return form the amount of the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act pertaining to the amount of that new individual pension insurance premium, or surplus distributed or a rebate received under that new individual pension insurance policy, etc. has been applied to the payment of that new individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new individual pension insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order; machine translation, not official **七** 当該申告書に法第百九十六条第一項第三号に規定する旧個人年金保険料の金額を記載する場合　当該旧個人年金保険料の金額（その年において当該旧個人年金保険料の金額に係る法第七十六条第九項に規定する旧個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧個人年金保険料に係る部分の金額に限る。）を控除した残額）その他財務省令で定める事項 art-319/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-7 in the case of stating in that return form the amount of the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that old individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act pertaining to the amount of that old individual pension insurance premium, or surplus distributed or a rebate received under that old individual pension insurance policy, etc. has been applied to the payment of that old individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old individual pension insurance premium)) and other matters specified by Ministry of Finance Order; machine translation, not official **八** 当該申告書に法第百九十六条第一項第三号に規定する地震保険料の金額を記載する場合　当該地震保険料の金額その他財務省令で定める事項 art-319/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319/par-1/item-8 in the case of stating in that return form the amount of the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that earthquake insurance premium and other matters specified by Ministry of Finance Order. machine translation, not official ### 第三百十九条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供） — Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc. caption: machine translation, not official art-319-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2 **第一項** 法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する政令で定める要件は、次に掲げる要件とする。 art-319-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-1 The requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are to be the following requirements: machine translation, not official **一** 法第百九十八条第二項に規定する給与等の支払を受ける居住者（次号において「給与等の支払を受ける居住者」という。）が行う同項に規定する電磁的方法（次項において「電磁的方法」という。）による同条第二項に規定する記載事項（以下この項において「記載事項」という。）の提供を適正に受けることができる措置を講じていること。 art-319-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-1/item-1 measures have been taken to enable proper receipt of the provision of the required particulars prescribed in Article 198, paragraph (2) of the Act (hereinafter in this paragraph referred to as "required particulars"), by the electronic or magnetic means prescribed in that paragraph (referred to as "electronic or magnetic means" in the following paragraph), made by a Resident receiving salary or other wage prescribed in paragraph (2) of that Article (referred to as a "Resident receiving salary or other wage" in the following item); machine translation, not official **二** 法第百九十八条第二項の規定により提供を受けた記載事項について、その提供をした給与等の支払を受ける居住者を特定するための必要な措置を講じていること。 art-319-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-1/item-2 necessary measures have been taken to identify the Resident receiving salary or other wage who provided the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act; machine translation, not official **三** 法第百九十八条第二項の規定により提供を受けた記載事項について、電子計算機の映像面への表示及び書面への出力をするための必要な措置を講じていること。 art-319-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-1/item-3 necessary measures have been taken to display the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act on the screen of a computer and to output them in writing. machine translation, not official **第二項** 法第百九十八条第五項に規定する給与等の支払を受ける居住者は、法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書の提出の際に経由すべき給与等の支払者に対し、前条に規定する書類に記載されるべき事項を電磁的方法により提供するときは、当該書類に記載されるべき事項が記録された電子証明書等を当該申告書に記載すべき事項と併せて提供しなければならない。 art-319-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-2 A Resident receiving salary or other wage prescribed in Article 198, paragraph (5) of the Act must, where providing, by electronic or magnetic means, the matters to be stated in the documents prescribed in the preceding Article to the person paying the salary or other wage through whom the Resident is to submit the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, provide an electronic certificate, etc. in which the matters to be stated in those documents are recorded, together with the matters to be stated in that return form. machine translation, not official --- ## Cites - art-308/par-1: 法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-308/par-1: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-308/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033) - art-308/par-2: 法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-308/par-2: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-309/par-1: 法第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-310/par-1: 法第百八十六条第三項 → 所得税法 第百八十六条第三項 (Article 186, paragraph (3)), art-186/par-3 — https://japanlaw.org/ja/income-tax-act/art-186/par-3 (e-Gov law ID 340AC0000000033) - art-310/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) - art-311/par-1: 法第百九十条第一号 → 所得税法 第百九十条第一項第一号 (Article 190, paragraph (1), item (i)), art-190/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-311/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) - art-312/par-1: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-312/par-1: 法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/ja/income-tax-act/art-192 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 (e-Gov law ID 340AC0000000033) - art-313/par-1: 前条 → 所得税法施行令 第三百十二条 (Article 312), art-312 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-312 - art-313/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - art-313/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033) - art-313/par-1: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/ja/income-tax-act/art-192 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-2: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-313/par-2: 前項 → 所得税法施行令 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-313/par-1 - art-313/par-2: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-315/par-1: 法第百九十二条第二項第二号 → 所得税法 第百九十二条第二項第二号 (Article 192, paragraph (2), item (ii)), art-192/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-2 (e-Gov law ID 340AC0000000033) - art-315/par-1: この条 → 所得税法施行令 第三百十五条 (Article 315), art-315 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-315 - art-315/par-1: 法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 (e-Gov law ID 340AC0000000033) - art-316/par-1: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033) - art-316/par-1/item-3: 前条 → 所得税法施行令 第三百十五条 (Article 315), art-315 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-315 - art-316/par-1/item-3: 法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 (e-Gov law ID 340AC0000000033) - art-316/par-1/item-3: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 (e-Gov law ID 340AC0000000033) - art-316/par-1/item-4: 前条 → 所得税法施行令 第三百十五条 (Article 315), art-315 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-315 - art-316/par-1/item-5: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 (e-Gov law ID 340AC0000000033) - art-316/par-1/item-5: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033) - art-316/par-2: 前項 → 所得税法施行令 第三百十六条第一項 (Article 316, paragraph (1)), art-316/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1 - art-316/par-2: 同項第三号 → 所得税法施行令 第三百十六条第一項第三号 (Article 316, paragraph (1), item (iii)), art-316/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-3 - art-316/par-2: 同項第四号 → 所得税法施行令 第三百十六条第一項第四号 (Article 316, paragraph (1), item (iv)), art-316/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1/item-4 - art-316/par-2: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033) - art-316/par-3: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033) - art-316/par-3: 第一項 → 所得税法施行令 第三百十六条第一項 (Article 316, paragraph (1)), art-316/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316/par-1 - art-316-2/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) - art-316-2/par-1: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033) - art-316-2/par-1: 同条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033) - art-316-2/par-1: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 (e-Gov law ID 340AC0000000033) - art-316-2/par-2: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) - art-316-2/par-2: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033) - art-316-2/par-2: 同条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-316-2/par-2: 同条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033) - art-316-2/par-2: 同条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-5 (e-Gov law ID 340AC0000000033) - art-316-2/par-2: この条 → 所得税法施行令 第三百十六条の二 (Article 316-2), art-316-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2 - art-316-2/par-2/item-1: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-316-2/par-2/item-1: 次号 → 所得税法施行令 第三百十六条の二第二項第二号 (Article 316-2, paragraph (2), item (ii)), art-316-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-2/item-2 - art-316-2/par-2/item-1: 第三号 → 所得税法施行令 第三百十六条の二第二項第三号 (Article 316-2, paragraph (2), item (iii)), art-316-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-316-2/par-2/item-3 - art-316-2/par-2/item-2: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-316-2/par-2/item-3: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-316-2/par-2/item-3: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-316-2/par-3: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/ja/income-tax-act/art-194/par-6 (e-Gov law ID 340AC0000000033) - art-316-2/par-3: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-317/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033) - art-317/par-1: 第一号 → 所得税法施行令 第三百十七条第一項第一号 (Article 317, paragraph (1), item (i)), art-317/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317/par-1/item-1 - art-317/par-1: 第二号 → 所得税法施行令 第三百十七条第一項第二号 (Article 317, paragraph (1), item (ii)), art-317/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317/par-1/item-2 - art-317/par-1/item-1: 法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 (e-Gov law ID 340AC0000000033) - art-317/par-1/item-2: 前号 → 所得税法施行令 第三百十七条第一項第一号 (Article 317, paragraph (1), item (i)), art-317/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-307#art-317/par-1/item-1 - art-317/par-1/item-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033) - art-317/par-1/item-2: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/art-75/par-2 (e-Gov law ID 340AC0000000033) - art-318/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033) - art-318/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) - art-318/par-1: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033) - art-318/par-1: 同条第一項第六号 → 所得税法 第百九十四条第一項第六号 (Article 194, paragraph (1), item (vi)), art-194/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-318/par-1: 同条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033) - art-318/par-1: 法第百九十五条第一項第三号 → 所得税法 第百九十五条第一項第三号 (Article 195, paragraph (1), item (iii)), art-195/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-318/par-1: 第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/ja/income-tax-act/art-195/par-3 (e-Gov law ID 340AC0000000033) - art-318-2/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033) - art-318-2/par-1: 第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/ja/income-tax-act/art-195/par-3 (e-Gov law ID 340AC0000000033) - art-318-2/par-1: 同条第一項第四号 → 所得税法 第百九十五条第一項第四号 (Article 195, paragraph (1), item (iv)), art-195/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-318-2/par-1: 同条第二項 → 所得税法 第百九十五条第二項 (Article 195, paragraph (2)), art-195/par-2 — https://japanlaw.org/ja/income-tax-act/art-195/par-2 (e-Gov law ID 340AC0000000033) - art-318-2/par-1/item-1: 法第百九十五条第一項第四号 → 所得税法 第百九十五条第一項第四号 (Article 195, paragraph (1), item (iv)), art-195/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-318-2/par-1/item-2: 法第百九十五条第一項第四号 → 所得税法 第百九十五条第一項第四号 (Article 195, paragraph (1), item (iv)), art-195/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-318-2/par-1/item-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-318-3/par-1: 法第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-1 (e-Gov law ID 340AC0000000033) - art-318-3/par-1: 同項第三号 → 所得税法 第百九十五条の二第一項第三号 (Article 195-2, paragraph (1), item (iii)), art-195-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-318-3/par-1: 法第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-5 (e-Gov law ID 340AC0000000033) - art-318-3/par-1: 第一号 → 所得税法施行令 第三百十八条の三第一項第一号 (Article 318-3, paragraph (1), item (i)), art-318-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-3/par-1/item-1 - art-318-4/par-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 (e-Gov law ID 340AC0000000033) - art-318-4/par-1: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033) - art-318-4/par-1: この条 → 所得税法施行令 第三百十八条の四 (Article 318-4), art-318-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-4 - art-318-4/par-1: 法第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-5 (e-Gov law ID 340AC0000000033) - art-318-4/par-1: 第一号 → 所得税法施行令 第三百十八条の四第一項第一号 (Article 318-4, paragraph (1), item (i)), art-318-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-318-4/par-1/item-1 - art-319/par-1: 法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033) - art-319/par-1: 第二百六十二条第二項 → 所得税法施行令 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-2 - art-319/par-1: 次条第二項 → 所得税法施行令 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-2 - art-319/par-1: 第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1 - art-319/par-1/item-1: 法第百九十六条第一項第二号 → 所得税法 第百九十六条第一項第二号 (Article 196, paragraph (1), item (ii)), art-196/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-1: 法第七十四条第二項第五号 → 所得税法 第七十四条第二項第五号 (Article 74, paragraph (2), item (v)), art-74/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-5 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-2: 法第百九十六条第一項第二号 → 所得税法 第百九十六条第一項第二号 (Article 196, paragraph (1), item (ii)), art-196/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-3: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-3: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-3: 第二百八条の五第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1 - art-319/par-1/item-4: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-4: 法第七十六条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-5: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-5: 法第七十六条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-5: 第二百八条の五第二項 → 所得税法施行令 第二百八条の五第二項 (Article 208-5, paragraph (2)), art-208-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-2 - art-319/par-1/item-5: 同条第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1 - art-319/par-1/item-6: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-6: 法第七十六条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-6: 第二百八条の五第二項 → 所得税法施行令 第二百八条の五第二項 (Article 208-5, paragraph (2)), art-208-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-2 - art-319/par-1/item-6: 同条第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1 - art-319/par-1/item-7: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-7: 法第七十六条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/ja/income-tax-act/art-76/par-9 (e-Gov law ID 340AC0000000033) - art-319/par-1/item-8: 法第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-319-2/par-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033) - art-319-2/par-1/item-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033) - art-319-2/par-1/item-1: 次号 → 所得税法施行令 第三百十九条の二第一項第二号 (Article 319-2, paragraph (1), item (ii)), art-319-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-1/item-2 - art-319-2/par-1/item-1: 同項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-1 - art-319-2/par-1/item-1: 次項 → 所得税法施行令 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319-2/par-2 - art-319-2/par-1/item-2: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033) - art-319-2/par-1/item-3: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033) - art-319-2/par-2: 法第百九十八条第五項 → 所得税法 第百九十八条第五項 (Article 198, paragraph (5)), art-198/par-5 — https://japanlaw.org/ja/income-tax-act/art-198/par-5 (e-Gov law ID 340AC0000000033) - art-319-2/par-2: 法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033) - art-319-2/par-2: 前条 → 所得税法施行令 第三百十九条 (Article 319), art-319 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-4/ch-1/from-art-318#art-319 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-080, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-081, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-081, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-082, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06