# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五章 (Part 2, Chapter 5)
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- 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: 第五章 (Part 2, Chapter 5) — address `pt-2/ch-5`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#pt-2/ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-5
- Every provision below carries its address and its place on this text's page on the line under it.
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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.
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## 第五章 申告、納付及び還付 — Chapter V Filing of Returns, Payment, and Refunds
heading: machine translation, not official
pt-2/ch-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#pt-2/ch-5
## 第一節 予定納税 — Section 1 Tax Prepayments
heading: machine translation, not official
pt-2/ch-5/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#pt-2/ch-5/sec-1
### 第二百五十九条（予定納税基準額の計算） — Calculation of the Tax Prepayment Calculation Base
caption: machine translation, not official
art-259 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-259
**第一項** 法第百四条第一項第一号（予定納税額の納付）に規定する譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額は、法第二編第二章第三節（損益通算及び損失の繰越控除）の規定を適用した後の金額とし、当該臨時所得は、法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受けたものに限るものとする。
art-259/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-259/par-1
The amount of capital gains, amount of occasional income, amount of miscellaneous income, or amount of Ad Hoc Income not falling under miscellaneous income prescribed in Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Act is to be the amount after applying the provisions of Part II, Chapter II, Section 3 (Aggregation of Profits and Losses and Deduction for Carryover of Losses) of the Act, and that Ad Hoc Income is limited to income to which the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act have been applied.
machine translation, not official
**第二項** 前年分の総所得金額のうちに法第二編第二章第三節の規定を適用して計算した後の変動所得（雑所得に該当するものに限る。）の金額又は臨時所得の金額があつた場合において、同年分の所得税につき法第九十条第一項の規定の適用を受けているときは、当該変動所得の金額又は臨時所得の金額を同年分の所得税に係る法第九十条第三項に規定する平均課税対象金額から控除した残額を同年分の当該平均課税対象金額とみなして、法第百四条第一項第一号に掲げる所得税の額を計算する。ただし、当該変動所得の金額又は臨時所得の金額が当該平均課税対象金額以上であるときは、同年分の当該平均課税対象金額は、ないものとみなす。
art-259/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-259/par-2
Where, in the gross income for the preceding year, there was an amount of Fluctuating Income (limited to that falling under miscellaneous income) or an amount of Ad Hoc Income, each as calculated after applying the provisions of Part II, Chapter II, Section 3 of the Act, and the provisions of Article 90, paragraph (1) of the Act have been applied to the income tax for that year, the amount of income tax listed in Article 104, paragraph (1), item (i) of the Act is to be calculated by deeming the remainder obtained by deducting that amount of Fluctuating Income or Ad Hoc Income from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act pertaining to the income tax for that year to be the amount subject to averaging taxation for that year; provided, however, that where that amount of Fluctuating Income or Ad Hoc Income is the amount subject to averaging taxation or more, the amount subject to averaging taxation for that year is deemed not to exist.
machine translation, not official
### 第二百六十条（予定納税額等の通知の所轄庁） — Competent Agency for Notification of Tax Prepayments, etc.
caption: machine translation, not official
art-260 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-260
**第一項** 法第百六条第三項（予定納税額等の通知）及び第百九条第三項（特別農業所得者に対する予定納税額等の通知）に規定する政令で定める税務署長は、これらの規定に規定する居住者の前年分の所得税につき確定申告書の提出を受け、又は当該所得税につき更正若しくは決定をした税務署長及びこれらの事実があつたことを知つている税務署長のうち、最近の納税地を所轄する税務署長とする。
art-260/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-260/par-1
The district director specified by Cabinet Order prescribed in Article 106, paragraph (3) (Notifying the Taxpayer of Tax Prepayments) and Article 109, paragraph (3) (Notifying Special Farming Income Earners of Tax Prepayments) of the Act is, out of the district directors who received the Tax Return for the income tax for the preceding year of a Resident prescribed in those provisions or made a Reassessment or determination for that income tax and the district directors who know that those events have occurred, the district director with jurisdiction over the most recent place for tax payment.
machine translation, not official
### 第二百六十一条（申告納税見積額の計算） — Calculation of Estimated Tax Due on Filing
caption: machine translation, not official
art-261 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261
**第一項** 法第百十一条第四項（予定納税額の減額の承認の申請）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-261/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261/par-1
The amount calculated as provided by Cabinet Order prescribed in Article 111, paragraph (4) (Applying for Approval for a Reduction of Tax Prepayments) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** その年分の総所得金額及び山林所得金額の見積額からその年分の法第二編第二章第四節（所得控除）に規定する控除の額の見積額を法第八十七条第二項（所得控除の順序）の規定に準じて控除した後の金額をそれぞれ課税総所得金額又は課税山林所得金額とみなして、同編第三章第一節（税率）の規定を適用して計算した場合の所得税の額から同章第二節（税額控除）の規定による控除の額を法第九十二条第二項（税額控除の順序等）の規定に準じて控除した後の所得税の額
art-261/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261/par-1/item-1
the amount of income tax obtained by deducting the amount of credits under the provisions of Part II, Chapter III, Section 2 (Tax Credits) of the Act, in accordance with Article 92, paragraph (2) (Order of Tax Credits, etc.) of the Act, from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, deeming the amount remaining after deducting the estimated amount of the deductions prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act for that year from the estimated amount of gross income and amount of timber income for that year, in accordance with Article 87, paragraph (2) (Order of Deductions from Income) of the Act, to be the taxable gross income or the taxable timber income respectively;
machine translation, not official
**二** 前号に掲げる総所得金額の計算の基礎となつた各種所得につき源泉徴収をされる所得税の額の見積額
art-261/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261/par-1/item-2
the estimated amount of income tax to be withheld on Each Class of Income that was the basis for calculating the gross income listed in the preceding item.
machine translation, not official
## 第二節 確定申告及びこれに伴う納付 — Section 2 Filing Tax Returns and Accompanying Payment
heading: machine translation, not official
pt-2/ch-5/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#pt-2/ch-5/sec-2
## 第一款 確定申告 — Subsection 1 Filing Tax Returns
heading: machine translation, not official
pt-2/ch-5/sec-2/subsec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#pt-2/ch-5/sec-2/subsec-1
### 第二百六十二条（確定申告書に関する書類等の提出又は提示） — Submission or Presentation of Documents, etc. Relating to a Tax Return
caption: machine translation, not official
art-262 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262
**第一項** 法第百二十条第三項第一号（確定所得申告）（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）において準用する場合を含む。）に掲げる居住者は、次に掲げる書類又は電磁的記録印刷書面（電子証明書等に記録された情報の内容を、国税庁長官の定める方法によつて出力することにより作成した書面をいう。以下この項において同じ。）を確定申告書に添付し、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、第二号から第五号までに掲げる書類又は電磁的記録印刷書面で法第百九十条第二号（年末調整）の規定により同号に規定する給与所得控除後の給与等の金額から控除された法第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料、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（第三号において「小規模企業共済等掛金」という。）、法第七十六条第一項（生命保険料控除）に規定する新生命保険料（第四号イにおいて「新生命保険料」という。）若しくは旧生命保険料（第四号ロにおいて「旧生命保険料」という。）、同条第二項に規定する介護医療保険料（第四号ハにおいて「介護医療保険料」という。）、同条第三項に規定する新個人年金保険料（第四号ニにおいて「新個人年金保険料」という。）若しくは旧個人年金保険料（第四号ホにおいて「旧個人年金保険料」という。）又は法第七十七条第一項（地震保険料控除）に規定する地震保険料（第五号において「地震保険料」という。）に係るものについては、この限りでない。
art-262/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1
A Resident set out in Article 120, paragraph (3), item (i) (Filing an Income Tax Return) of the Act (including where applied mutatis mutandis in 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) must attach the following documents or printouts of an electronic record (meaning a document created by outputting the content of the information recorded in an electronic certificate, etc. by a method specified by the Commissioner of the National Tax Agency; the same applies hereinafter in this paragraph) to the Tax Return, or present them when submitting that return form; provided, however, that this does not apply to the documents or printouts of an electronic record set out in items (ii) through (v) that relate to the social insurance premiums set out in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act, the 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 (referred to as "small enterprise-based mutual aid premiums and similar payments" in item (iii)), the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (referred to as "new life insurance premium" in item (iv), (a)) or the old life insurance premium (referred to as "old life insurance premium" in item (iv), (b)), the nursing care and medical insurance premium prescribed in paragraph (2) of that Article (referred to as "nursing care and medical insurance premium" in item (iv), (c)), the new individual pension insurance premium prescribed in paragraph (3) of that Article (referred to as "new individual pension insurance premium" in item (iv), (d)) or the old individual pension insurance premium (referred to as "old individual pension insurance premium" in item (iv), (e)), or the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (referred to as "earthquake insurance premium" in item (v)), that have been deducted pursuant to the provisions of Article 190, item (ii) (Year-End Adjustment) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item.
machine translation, not official
**一** 確定申告書に雑損控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる法第七十二条第一項（雑損控除）に規定する政令で定めるやむを得ない支出をした金額につきこれを領収した者のその領収を証する書類
art-262/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-1
in the case of stating matters relating to the deduction of casualty losses in the Tax Return, a document certifying receipt by the person who received payment of the amount of the unavoidable expenditure specified by Cabinet Order prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act that forms the basis for calculating the amount of the deduction stated in that return form;
machine translation, not official
**二** 確定申告書に社会保険料控除（法第七十四条第二項第五号に掲げる社会保険料に係るものに限る。）に関する事項を記載する場合にあつては、当該申告書に記載した当該社会保険料の金額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に係る電磁的記録印刷書面
art-262/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-2
in the case of stating matters relating to the social insurance premium deduction (limited to that relating to the social insurance premiums set out in Article 74, paragraph (2), item (v) of the Act) in the Tax Return, a document certifying the amount of those social insurance premiums stated in that return form, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded;
machine translation, not official
**三** 確定申告書に小規模企業共済等掛金控除に関する事項を記載する場合にあつては、当該申告書に記載した小規模企業共済等掛金の額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に係る電磁的記録印刷書面
art-262/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-3
in the case of stating matters relating to the deduction for small enterprise-based mutual aid premiums and similar payments in the Tax Return, a document certifying the amount of the small enterprise-based mutual aid premiums and similar payments stated in that return form, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded;
machine translation, not official
**四** 確定申告書に生命保険料控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる次に掲げる保険料の金額その他財務省令で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に係る電磁的記録印刷書面（ロに掲げる金額に係るものにあつては、当該金額が九千円を超える法第七十六条第六項に規定する旧生命保険契約等（ロにおいて「旧生命保険契約等」という。）に係るものに限る。）
art-262/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4
in the case of stating matters relating to the life insurance premium deduction in the Tax Return, a document certifying the amount of the following insurance premiums that forms the basis for calculating the amount of the deduction stated in that return form and other matters specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded (in the case of one relating to the amount set out in (b), limited to one relating to an old life insurance contract, etc. prescribed in Article 76, paragraph (6) of the Act (referred to as "old life insurance contract, etc." in (b)) for which that amount exceeds 9,000 yen):
machine translation, not official
**イ** 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）
art-262/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4/sub-1
the amount of the new life insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) of the Act relating to the amount of that new life insurance premium, or the payment of that new life insurance premium has been made out of surplus to be distributed or a rebate to be paid under that new life insurance contract, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that new life insurance premium calculated as provided in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.)));
machine translation, not official
**ロ** 旧生命保険料の金額（その年において当該旧生命保険料の金額に係る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）
art-262/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4/sub-2
the amount of the old life insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the old life insurance contract, etc. relating to the amount of that old life insurance premium, or the payment of that old life insurance premium has been made out of surplus to be distributed or a rebate to be paid under that old life insurance contract, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that old life insurance premium));
machine translation, not official
**ハ** 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）
art-262/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4/sub-3
the amount of the nursing care and medical insurance premium (where, in that year, a distribution of surplus or the 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 relating to the amount of that nursing care and medical insurance premium, or the payment of that nursing care and medical insurance premium has been made out of surplus to be distributed or a rebate to be paid under that nursing care and medical insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that nursing care and medical insurance premium calculated as provided in Article 208-5, paragraph (1) as applied mutatis mutandis in paragraph (2) of that Article));
machine translation, not official
**ニ** 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）
art-262/par-1/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4/sub-4
the amount of the new individual pension insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act relating to the amount of that new individual pension insurance premium, or the payment of that new individual pension insurance premium has been made out of surplus to be distributed or a rebate to be paid under that new individual pension insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that new individual pension insurance premium calculated as provided in Article 208-5, paragraph (1) as applied mutatis mutandis in paragraph (2) of that Article));
machine translation, not official
**ホ** 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）
art-262/par-1/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4/sub-5
the amount of the old individual pension insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act relating to the amount of that old individual pension insurance premium, or the payment of that old individual pension insurance premium has been made out of surplus to be distributed or a rebate to be paid under that old individual pension insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that old individual pension insurance premium));
machine translation, not official
**五** 確定申告書に地震保険料控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる地震保険料の金額その他財務省令で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に係る電磁的記録印刷書面
art-262/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-5
in the case of stating matters relating to the earthquake insurance premium deduction in the Tax Return, a document certifying the amount of the earthquake insurance premium that forms the basis for calculating the amount of the deduction stated in that return form and other matters specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded;
machine translation, not official
**六** 確定申告書に寄附金控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる法第七十八条第二項（寄附金控除）に規定する特定寄附金の明細書その他財務省令で定め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に係る電磁的記録印刷書面
art-262/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-6
in the case of stating matters relating to the donation deduction in the Tax Return, a detailed statement of the specified donations prescribed in Article 78, paragraph (2) (Donation Deduction) of the Act that forms the basis for calculating the amount of the deduction stated in that return form and other documents specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded.
machine translation, not official
**第二項** 前項に規定する電子証明書等とは、電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）でその記録された情報について電子署名（電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名をいう。以下この項において同じ。）が行われているもの及び当該電子署名に係る電子証明書（電子署名を行つた者を確認するために用いられる事項が当該者に係るものであることを証明するために作成された電磁的記録であつて財務省令で定めるものをいう。）をいう。
art-262/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-2
The electronic certificate, etc. prescribed in the preceding paragraph means an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or other form that cannot be perceived by human senses, which is used for information processing by a computer; the same applies hereinafter in this paragraph) in which an electronic signature (meaning an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business (Act No. 102 of 2000); the same applies hereinafter in this paragraph) has been made on the recorded information, and the electronic certificate relating to that electronic signature (meaning an electronic or magnetic record created to certify that the matters used to confirm the person who made the electronic signature relate to that person, as specified by Ministry of Finance Order).
machine translation, not official
**第三項** 法第百二十条第三項第二号（法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）に掲げる居住者は、同号に規定する記載がされる親族に係る次に掲げる書類を、当該記載がされる障害者控除に係る障害者（確定申告書に控除対象配偶者又は控除対象扶養親族として記載がされる者を除く。以下この項において「国外居住障害者」という。）又は当該記載がされる控除対象配偶者若しくは配偶者特別控除に係る配偶者（以下この項において「国外居住配偶者」という。）の各人別に確定申告書に添付し、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、法第百九十条第二号の規定により同号に規定する給与所得控除後の給与等の金額から控除された当該国外居住障害者に係る障害者控除の額に相当する金額若しくは当該国外居住配偶者に係る配偶者控除若しくは配偶者特別控除の額に相当する金額に係る次に掲げる書類又は当該給与等の金額から控除されたこれらの相当する金額に係る国外居住障害者若しくは国外居住配偶者以外の者について法第百九十四条第五項（給与所得者の扶養控除等申告書）、第百九十五条第五項（従たる給与についての扶養控除等申告書）若しくは第二百三条の六第三項（公的年金等の受給者の扶養親族等申告書）の規定により提出し、若しくは提示した第一号に掲げる書類については、この限りでない。
art-262/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3
A Resident set out in Article 120, paragraph (3), item (ii) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act) must attach the following documents relating to the relative for whom the statement prescribed in that item is made to the Tax Return, or present them when submitting that return form, for each Person with a Disability for whom the disability deduction is stated (excluding a person stated in the Tax Return as a Claimable Spouse or claimable dependent; hereinafter in this paragraph referred to as "Person with a Disability residing outside Japan") or the Claimable Spouse for whom the statement is made or the spouse for whom the special spousal deduction is claimed (hereinafter in this paragraph referred to as "spouse residing outside Japan"); provided, however, that this does not apply to the following documents relating to the amount equivalent to the amount of the disability deduction pertaining to that Person with a Disability residing outside Japan, or the amount equivalent to the amount of the spousal deduction or special spousal deduction pertaining to that spouse residing outside Japan, that has been deducted pursuant to the provisions of Article 190, item (ii) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item, or to the documents set out in item (i) that have been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.), Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) or Article 203-6, paragraph (3) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act in respect of a person other than the Person with a Disability residing outside Japan or spouse residing outside Japan relating to those equivalent amounts deducted from that amount of salary and other wages.
machine translation, not official
**一** 次に掲げる者の区分に応じ次に定める旨を証する書類として財務省令で定めるもの
art-262/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3/item-1
documents specified by Ministry of Finance Order as certifying the fact specified in the following for each category of persons set out in the following:
machine translation, not official
**イ** 国外居住障害者 当該国外居住障害者が当該居住者の親族に該当する旨
art-262/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3/item-1/sub-1
a Person with a Disability residing outside Japan: that that Person with a Disability residing outside Japan falls under a relative of that Resident;
machine translation, not official
**ロ** 国外居住配偶者 当該国外居住配偶者が当該居住者の配偶者に該当する旨
art-262/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3/item-1/sub-2
a spouse residing outside Japan: that that spouse residing outside Japan falls under the spouse of that Resident;
machine translation, not official
**二** 当該国外居住障害者又は国外居住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-262/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3/item-2
a document specified by Ministry of Finance Order that makes clear that that Person with a Disability residing outside Japan or spouse residing outside Japan shares the same livelihood with that Resident.
machine translation, not official
**第四項** 法第百二十条第三項第三号（法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）に掲げる居住者は、同号に規定する記載がされる控除対象扶養親族又は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（以下この項において「国外居住扶養親族等」という。）の各人別に次の各号に掲げる場合の区分に応じ当該各号に定める書類を確定申告書に添付し、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、法第百九十条第二号の規定により同号に規定する給与所得控除後の給与等の金額から控除された扶養控除若しくは特定親族特別控除の額に相当する金額に係る当該国外居住扶養親族等の次の各号に掲げる場合の区分に応じ当該各号に定める書類又は当該給与等の金額から控除された当該相当する金額に係る国外居住扶養親族等以外の者の次の各号に掲げる場合の区分に応じ当該各号に定める書類のうち、法第百九十四条第五項、第百九十五条第五項若しくは第二百三条の六第三項の規定により提出し、若しくは提示した第一号イ、第二号イ若しくはハ若しくは第三号イに掲げる書類については、この限りでない。
art-262/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4
A Resident set out in Article 120, paragraph (3), item (iii) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act) must attach the documents set out in the following items in accordance with the categories of cases set out in those items to the Tax Return, or present them when submitting that return form, for each of the claimable dependents for whom the statement prescribed in that item is made or the specified relatives prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter in this paragraph referred to as "dependent relative, etc. residing outside Japan"); provided, however, that this does not apply, among the documents set out in the following items in accordance with the categories of cases set out in those items in respect of that dependent relative, etc. residing outside Japan relating to the amount equivalent to the amount of the deduction for Dependents or special deduction for specified relatives that has been deducted pursuant to the provisions of Article 190, item (ii) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item, or in respect of a person other than the dependent relative, etc. residing outside Japan relating to that equivalent amount deducted from that amount of salary and other wages, to the documents set out in item (i), (a), item (ii), (a) or (c), or item (iii), (a) that have been submitted or presented pursuant to the provisions of Article 194, paragraph (5), Article 195, paragraph (5) or Article 203-6, paragraph (3) of the Act.
machine translation, not official
**一** 次号及び第三号に掲げる場合以外の場合 次に掲げる書類
art-262/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1
cases other than those set out in the following item and item (iii): the following documents:
machine translation, not official
**イ** 当該国外居住扶養親族等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-262/par-4/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1/sub-1
a document specified by Ministry of Finance Order as certifying that that dependent relative, etc. residing outside Japan falls under a relative of that Resident other than the spouse;
machine translation, not official
**ロ** 当該国外居住扶養親族等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-262/par-4/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1/sub-2
a document specified by Ministry of Finance Order that makes clear that that dependent relative, etc. residing outside Japan shares the same livelihood with that Resident;
machine translation, not official
**二** 当該国外居住扶養親族等（控除対象扶養親族に限る。ハ及び次号において同じ。）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ものとして扶養控除に関する事項を記載する場合 次に掲げる書類
art-262/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-2
the case of stating matters relating to the deduction for Dependents on the basis that that dependent relative, etc. residing outside Japan (limited to a claimable dependent; the same applies in (c) and the following item) falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) (Definitions) of the Act: the following documents:
machine translation, not official
**イ** 前号イに掲げる書類
art-262/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-2/sub-1
the documents set out in (a) of the preceding item;
machine translation, not official
**ロ** 前号ロに掲げる書類
art-262/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-2/sub-2
the documents set out in (b) of the preceding item;
machine translation, not official
**ハ** 当該国外居住扶養親族等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旨を証する書類として財務省令で定めるもの
art-262/par-4/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-2/sub-3
a document specified by Ministry of Finance Order as certifying that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) of the Act;
machine translation, not official
**三** 当該国外居住扶養親族等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に関する事項を記載する場合 次に掲げる書類
art-262/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-3
the case of stating matters relating to the deduction for Dependents on the basis that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(3) of the Act: the following documents:
machine translation, not official
**イ** 第一号イに掲げる書類
art-262/par-4/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-3/sub-1
the documents set out in item (i), (a);
machine translation, not official
**ロ** 当該国外居住扶養親族等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-262/par-4/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-3/sub-2
a document specified by Ministry of Finance Order that makes clear that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(3) of the Act.
machine translation, not official
**第五項** 法第百二十条第三項第四号（法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）に掲げる居住者は、法第二条第一項第三十二号ロ又はハに掲げる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確定申告書に添付し、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、法第百九十条第二号の規定により同号に規定する給与所得控除後の給与等の金額から勤労学生控除の額に相当する金額が控除された勤労学生については、この限りでない。
art-262/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-5
A Resident listed in Article 120, paragraph (3), item (iv) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Act) must attach to the Tax Return, or present when submitting that return form, documents specified by Ministry of Finance Order as certifying that the Resident falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) of the Act; provided, however, that this does not apply to a working student from whose amount of salary and other wages after the salary income deduction prescribed in Article 190, item (ii) of the Act an amount equivalent to the working student deduction has been deducted pursuant to the provisions of that item.
machine translation, not official
**第六項** 国税庁長官は、第一項の方法を定めたときは、これを告示する。
art-262/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-6
When the Commissioner of the National Tax Agency has specified the method under paragraph (1), the Commissioner is to give public notice of it.
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### 第二百六十二条の二（給与所得以外の所得が少額であつても確定申告書の提出を要する場合） — Cases Where a Tax Return Must Be Filed Even If Income Other Than Salary Income Is Small
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art-262-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2
**第一項** 法第百二十一条第一項（確定所得申告を要しない場合）に規定する政令で定める場合は、次に掲げる者がその者に係る第一号に規定する法人から、法第二十八条第一項（給与所得）に規定する給与等のほか、当該法人の事業に係る貸付金の利子又は不動産、動産、営業権その他の資産を当該事業の用に供することによる対価の支払を受ける場合とする。
art-262-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1
The cases specified by Cabinet Order prescribed in Article 121, paragraph (1) (When Filing an Income Tax Return Is Not Required) of the Act are cases where a person listed in the following items receives, from the corporation prescribed in item (i) that pertains to that person, in addition to the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, interest on loans pertaining to the business of that corporation or consideration for the use of real property, movables, goodwill, or other assets for that business.
machine translation, not official
**一** 法第百五十七条第一項第一号（同族会社の行為又は計算の否認）に規定する同族会社である法人の役員
art-262-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-1
an officer of a corporation that is a family company prescribed in Article 157, paragraph (1), item (i) (Negation of Actions or Calculations by a Family Company) of the Act;
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**二** 前号の役員の親族であり又はあつた者
art-262-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-2
a person who is or was a relative of an officer referred to in the preceding item;
machine translation, not official
**三** 第一号の役員とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にあり又はあつた者
art-262-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-3
a person who has not yet submitted a notification of marriage with an officer referred to in item (i) but is or was in circumstances similar to a de facto marital relationship with that officer;
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**四** 第一号の役員から受ける金銭その他の資産によつて生計を維持している者
art-262-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-4
a person who maintains a livelihood by means of money or other assets received from an officer referred to in item (i).
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### 第二百六十三条（死亡の場合の確定申告の特例） — Special Provisions on Filing Tax Returns in the Case of Death
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art-263 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263
**第一項** 法第百二十四条第一項若しくは第二項（確定申告書を提出すべき者等が死亡した場合の確定申告）又は第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定による申告書には、法第百二十条第一項各号（確定所得申告）又は第百二十二条第一項各号（還付等を受けるための申告）に掲げる事項のほか、財務省令で定める事項を併せて記載しなければならない。この場合において、法第百二十四条第一項又は第二項の規定による申告書については、法第百二十条第一項後段の規定を準用する。
art-263/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263/par-1
A return form pursuant to the provisions of Article 124, paragraph (1) or (2) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act must state, in addition to the matters listed in the items of Article 120, paragraph (1) (Filing an Income Tax Return) or the items of Article 122, paragraph (1) (Filing a Return to Receive a Refund) of the Act, the matters specified by Ministry of Finance Order; in this case, the provisions of the second sentence of Article 120, paragraph (1) of the Act apply mutatis mutandis to the return form pursuant to the provisions of Article 124, paragraph (1) or (2) of the Act.
machine translation, not official
**第二項** 前項の申告書を提出する場合において、相続人が二人以上あるときは、当該申告書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を付記して各別に提出することを妨げない。
art-263/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263/par-2
Where the return form under the preceding paragraph is submitted and there are two or more heirs, that return form must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude the forms from being submitted separately with the names of the other heirs added.
machine translation, not official
**第三項** 前項ただし書の方法により同項に規定する申告書を提出した相続人は、遅滞なく、他の相続人に対し、当該申告書に記載した事項の要領を通知しなければならない。
art-263/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263/par-3
An heir who has submitted the return form prescribed in the preceding paragraph by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that return form.
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### 第二百六十四条（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額） — Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income
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art-264 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-264
**第一項** 法第百二十条第一項第四号（確定所得申告）に規定する政令で定める金額は、法第百六十一条第一項第六号（国内源泉所得）に掲げる対価につき法第二百十二条第一項（源泉徴収義務）の規定により源泉徴収をされた所得税の額のうち法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により徴収が行われたものとみなされる法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬に対応する部分の金額とする。
art-264/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-264/par-1
The amount specified by Cabinet Order prescribed in Article 120, paragraph (1), item (iv) (Filing an Income Tax Return) of the Act is the amount, out of the amount of income tax withheld pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act on the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act, that corresponds to the salary or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act for which collection is deemed to have been made pursuant to the provisions of Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act.
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## 第二款 延払条件付譲渡に係る所得税額の延納 — Subsection 2 Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
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pt-2/ch-5/sec-2/subsec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#pt-2/ch-5/sec-2/subsec-2
### 第二百六十五条（延払条件付譲渡に係る要件） — Requirements Pertaining to Transfers on Deferred Payment Terms
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art-265 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-265
**第一項** 法第百三十二条第三項第三号（延払条件付譲渡の要件）に規定する政令で定める要件は、当該契約において定められているその譲渡の目的物の引渡しの期日までに支払の期日の到来する賦払金の額の合計額がその譲渡の対価の額の三分の二以下となつていることとする。
art-265/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-265/par-1
The requirements specified by Cabinet Order prescribed in Article 132, paragraph (3), item (iii) (Requirements for Transfers on Deferred Payment Terms) of the Act are that the sum of the amounts of the installments for which the due dates for payment arrive by the date for delivery of the subject matter of the transfer specified in the contract is two-thirds or less of the amount of the consideration for the transfer.
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### 第二百六十六条（延払条件付譲渡に係る税額の計算等） — Calculation of Tax Amount, etc. Pertaining to Transfers on Deferred Payment Terms
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art-266 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266
**第一項** 法第百三十二条第四項（延払条件付譲渡に係る所得税額の延納）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-266/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** 法第百三十二条第一項第一号に規定する申告書に記載された法第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる所得税の額
art-266/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-1
the amount of income tax listed in Article 120, paragraph (1), item (iii) (Amount of Income Tax Pertaining to Filing Income Tax Returns) of the Act that is stated in the return form prescribed in Article 132, paragraph (1), item (i) of the Act;
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**二** 前号に規定する申告書に記載された法第百二十条第一項第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額から、これらの金額の計算の基礎となつた譲渡所得の金額（法第三十三条第三項第二号（譲渡所得）に掲げる所得に係る部分については、その金額の二分の一に相当する金額）又は山林所得の金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額を控除した金額につき法第二編第三章（税額の計算）の規定に準じて計算した所得税の額
art-266/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2
the amount of income tax calculated in accordance with the provisions of Part II, Chapter III (Calculation of Tax Amount) of the Act on the amount obtained by deducting, from the taxable gross income, taxable retirement income, and taxable timber income listed in Article 120, paragraph (1), item (i) of the Act that are stated in the return form prescribed in the preceding item, the amount calculated by multiplying the amount of capital gains that was the basis for calculating those amounts (for the portion pertaining to income listed in Article 33, paragraph (3), item (ii) (Capital Gains) of the Act, the amount equivalent to one-half of that amount) or the amount of timber income by the proportion that the amount listed in (b) bears to the amount listed in (a).
machine translation, not official
**イ** 当該課税総所得金額又は課税山林所得金額の計算の基礎となつた譲渡所得又は山林所得に係る総収入金額
art-266/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2/sub-1
the gross revenue pertaining to the capital gains or timber income that was the basis for calculating that taxable gross income or taxable timber income;
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**ロ** 法第百三十二条第四項に規定する賦払金の額の合計額
art-266/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2/sub-2
the sum of the amounts of the installments prescribed in Article 132, paragraph (4) of the Act.
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**第二項** 法第百三十五条第一項第二号（延払条件付譲渡に係る所得税額の延納の取消し）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-266/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2
The amount calculated as specified by Cabinet Order prescribed in Article 135, paragraph (1), item (ii) (Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
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**一** 法第百三十五条第一項第二号に規定する修正後の年税額
art-266/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-1
the year's taxes after amendment prescribed in Article 135, paragraph (1), item (ii) of the Act;
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**二** 法第百三十五条第一項第二号に規定する申告又は更正があつた後におけるその年分の課税総所得金額、課税退職所得金額及び課税山林所得金額から、これらの金額の計算の基礎となつた譲渡所得の金額（法第三十三条第三項第二号に掲げる所得に係る部分については、その金額の二分の一に相当する金額）又は山林所得の金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額を控除した金額につき法第二編第三章の規定に準じて計算した所得税の額
art-266/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2
the amount of income tax calculated in accordance with the provisions of Part II, Chapter III of the Act on the amount obtained by deducting, from the taxable gross income, taxable retirement income, and taxable timber income for that year after the filing or Reassessment prescribed in Article 135, paragraph (1), item (ii) of the Act, the amount calculated by multiplying the amount of capital gains that was the basis for calculating those amounts (for the portion pertaining to income listed in Article 33, paragraph (3), item (ii) of the Act, the amount equivalent to one-half of that amount) or the amount of timber income by the proportion that the amount listed in (b) bears to the amount listed in (a).
machine translation, not official
**イ** 当該課税総所得金額又は課税山林所得金額の計算の基礎となつた譲渡所得又は山林所得に係る総収入金額
art-266/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2/sub-1
the gross revenue pertaining to the capital gains or timber income that was the basis for calculating that taxable gross income or taxable timber income;
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**ロ** 当該申告又は更正があつた後における法第百三十二条第四項に規定する賦払金の額の合計額
art-266/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2/sub-2
the sum of the amounts, after that filing or Reassessment, of the installments prescribed in Article 132, paragraph (4) of the Act.
machine translation, not official
**第三項** 第一項第二号又は前項第二号に掲げる所得税の額を計算する場合におけるこれらの規定に定める控除については、次に定めるところによる。
art-266/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-3
Where the amount of income tax listed in paragraph (1), item (ii) or in item (ii) of the preceding paragraph is calculated, the following provisions apply to the deductions provided for in those provisions.
machine translation, not official
**一** その年分の譲渡所得の金額のうちに法第三十三条第三項第一号又は第三号に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、それぞれにつき第一項第二号又は前項第二号の規定を適用して控除すべき金額を計算する。
art-266/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-3/item-1
if the amount of capital gains for that year includes both a portion pertaining to income listed in Article 33, paragraph (3), item (i) or (iii) of the Act and a portion pertaining to income listed in item (ii) of that paragraph, the amount to be deducted is calculated for each of them by applying the provisions of paragraph (1), item (ii) or item (ii) of the preceding paragraph;
machine translation, not official
**二** 控除すべき譲渡所得に係る金額は、課税総所得金額、課税山林所得金額又は課税退職所得金額から順次控除する。
art-266/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-3/item-2
the amount pertaining to capital gains that is to be deducted is deducted sequentially from the taxable gross income, taxable timber income, or taxable retirement income;
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**三** 控除すべき山林所得に係る金額は、課税山林所得金額、課税総所得金額又は課税退職所得金額から順次控除する。
art-266/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-3/item-3
the amount pertaining to timber income that is to be deducted is deducted sequentially from the taxable timber income, taxable gross income, or taxable retirement income;
machine translation, not official
**四** 第一項第二号又は前項第二号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
art-266/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-3/item-4
the proportion prescribed in paragraph (1), item (ii) or in item (ii) of the preceding paragraph is calculated to two decimal places, with the third and subsequent decimal places rounded up.
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## 第三款 納税の猶予 — Subsection 3 Tax Payment Grace Period
heading: machine translation, not official
pt-2/ch-5/sec-2/subsec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#pt-2/ch-5/sec-2/subsec-3
### 第二百六十六条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
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art-266-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2
**第一項** 法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用を受けようとする個人が担保を供する場合の手続については、国税通則法施行令（昭和三十七年政令第百三十五号）第十六条（担保の提供手続）に定める手続によるほか、法第百三十七条の二第十一項第二号に規定する非上場株式等（以下この項、次項及び次条において「非上場株式等」という。）を担保として供する場合には、当該個人が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類を納税地の所轄税務署長に提出する方法によるものとする。
art-266-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-1
With regard to the procedures where an individual who intends to receive the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act provides security, in addition to the procedures prescribed in Article 16 (Procedures for Providing Security) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), where the individual provides as security the unlisted share or similar interest prescribed in Article 137-2, paragraph (11), item (ii) of the Act (hereinafter in this paragraph, the following paragraph, and the following Article referred to as the "unlisted share or similar interest"), the method is to be for that individual to submit to the competent district director with jurisdiction over the place for tax payment a document promising that the individual will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
machine translation, not official
**第二項** 税務署長は、前項の規定により非上場株式等が担保として供されている場合において、当該担保を解除したときは、当該個人が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類を当該個人に返還しなければならない。
art-266-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-2
Where an unlisted share or similar interest is being provided as security pursuant to the provisions of the preceding paragraph and the district director has released that security, the district director must return to that individual the document promising that the individual will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
machine translation, not official
**第三項** 法第百三十七条の二第一項に規定する政令で定める場合は、同項に規定する国外転出（以下この条において「国外転出」という。）の日から五年を経過する日（法第百三十七条の二第二項の規定により同条第一項の規定による納税の猶予を受けている場合には、十年を経過する日）までに同項（同条第二項の規定により適用する場合を含む。第七項において同じ。）の規定による納税の猶予を受けている個人が死亡したことにより、当該国外転出の時に有していた法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する有価証券等又は締結していた同条第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引に係る契約の相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつた場合とする。
art-266-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-3
The cases specified by Cabinet Order prescribed in Article 137-2, paragraph (1) of the Act are cases where, owing to the death, by the day on which five years have elapsed from the day of the departure from Japan prescribed in that paragraph (hereinafter in this Article referred to as "departure from Japan") (or the day on which 10 years have elapsed, where the individual is receiving a tax payment grace period under the provisions of paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article), of an individual who is receiving a tax payment grace period under the provisions of paragraph (1) of that Article (including where applied pursuant to the provisions of paragraph (2) of that Article; the same applies in paragraph (7)), there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of the Securities and similar interests prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act that the individual held at the time of that departure from Japan, or of the contracts pertaining to the unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article or the unsettled derivatives transactions prescribed in paragraph (3) of that Article that the individual had concluded at that time.
machine translation, not official
**第四項** 法第百三十七条の二第一項に規定する納税猶予分の所得税額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
art-266-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-4
Where there is a fractional amount of less than 100 yen in the income tax subject to deferral prescribed in Article 137-2, paragraph (1) of the Act, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
machine translation, not official
**第五項** 第百七十条第二項（国外転出をする場合の譲渡所得等の特例）の規定は、法第百三十七条の二第五項に規定する譲渡に類するものとして政令で定めるものについて準用する。
art-266-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-5
The provisions of Article 170, paragraph (2) (Special Provisions on Capital Gains upon Departure from Japan) apply mutatis mutandis to what is specified by Cabinet Order as similar to a transfer, prescribed in Article 137-2, paragraph (5) of the Act.
machine translation, not official
**第六項** 法第百三十七条の二第五項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（当該金額が零を下回る場合には、零）とする。この場合において、当該計算した金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
art-266-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6
The amount calculated as specified by Cabinet Order prescribed in Article 137-2, paragraph (5) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (or zero if that amount is less than zero); in this case, where there is a fractional amount of less than 100 yen in the amount so calculated, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
machine translation, not official
**一** 法第百三十七条の二第一項に規定する納税猶予分の所得税額（既に同条第五項の規定の適用があつた場合には、同項の規定の適用があつた金額を除く。）
art-266-2/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6/item-1
the income tax subject to deferral prescribed in Article 137-2, paragraph (1) of the Act (excluding, where paragraph (5) of that Article has already applied, the amount to which that paragraph applied);
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**二** 当該国外転出の日の属する年分の法第百二十条第一項第三号（確定所得申告）に掲げる金額から法第百三十七条の二第一項に規定する適用資産（既に同条第五項の事由が生じたものを除く。次項において同じ。）につき法第六十条の二第一項から第三項までの規定の適用がないものとした場合における当該年分の同号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零）
art-266-2/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6/item-2
the amount obtained by deducting, from the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act for the year that includes the day of that departure from Japan, the amount listed in that item for that year in the case where the provisions of Article 60-2, paragraphs (1) through (3) of the Act were not applied to the applicable assets prescribed in Article 137-2, paragraph (1) of the Act (excluding those for which the grounds referred to in paragraph (5) of that Article have already arisen; the same applies in the following paragraph) (or zero if that amount is less than zero).
machine translation, not official
**第七項** 法第百三十七条の二第一項の規定による納税の猶予に係る同項に規定する満了基準日までに同条第五項の個人が国外転出の時において有していた適用資産につき同項の事由が生じた場合には、当該個人は、当該事由が生じた適用資産の種類、名称又は銘柄及び単位数並びに前項の規定による金額の計算に関する明細その他参考となるべき事項を記載した書類を、当該事由が生じた日から四月を経過する日までに、納税地の所轄税務署長に提出しなければならない。
art-266-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-7
Where, by the reference expiry date prescribed in Article 137-2, paragraph (1) of the Act pertaining to the tax payment grace period under that paragraph, the grounds under paragraph (5) of that Article arise with respect to applicable assets that the individual referred to in that paragraph held at the time of the departure from Japan, that individual must submit to the competent district director with jurisdiction over the place for tax payment, by the day on which four months have elapsed from the day on which those grounds arose, a document stating the type, name or issue, and number of units of the applicable assets for which those grounds arose, the details of the calculation of the amount under the preceding paragraph, and other matters that should serve as reference.
machine translation, not official
**第八項** 法第百三十七条の二第九項第三号に規定する政令で定める事由は、同条第一項の規定の適用を受ける個人が国税通則法第百十七条第一項（納税管理人）に規定する納税管理人を解任し、又は当該納税管理人につき死亡、解散その他財務省令で定める事実（以下この項において「死亡等事実」という。）が生じた場合において、その解任の日から四月を経過する日又は当該個人が当該納税管理人につき死亡等事実の生じたことを知つた日から六月を経過する日までに同条第二項の規定による納税管理人の届出をしなかつたこととする。
art-266-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-8
The grounds specified by Cabinet Order prescribed in Article 137-2, paragraph (9), item (iii) of the Act are that, where an individual who receives the application of paragraph (1) of that Article has dismissed the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes or death, dissolution, or any other event specified by Ministry of Finance Order (hereinafter in this paragraph referred to as "death or other such fact") has occurred with respect to that tax agent, the individual has not given notice about the tax agent pursuant to the provisions of paragraph (2) of that Article by the day on which four months have elapsed from the day of the dismissal or the day on which six months have elapsed from the day on which the individual learned that the death or other such fact had occurred with respect to the tax agent.
machine translation, not official
**第九項** 法第百三十七条の二第十三項の規定により納付の義務を承継した同項の相続人（以下この条において「猶予承継相続人」という。）については、法第百三十七条の二第一項の規定の適用を受けた者とみなして、同条及びこの条の規定を適用する。
art-266-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-9
For an heir prescribed in Article 137-2, paragraph (13) of the Act who has succeeded to the obligation to pay pursuant to the provisions of that paragraph (hereinafter in this Article referred to as an "heir succeeding to deferred tax"), the provisions of Article 137-2 of the Act and this Article apply, deeming that heir to be a person who has received the application of Article 137-2, paragraph (1) of the Act.
machine translation, not official
**第十項** 非居住者である猶予承継相続人は、既に国税通則法第百十七条第二項の規定による納税管理人の届出をしている場合を除き、その相続の開始があつたことを知つた日の翌日から四月以内に、同項の規定による納税管理人の届出をしなければならない。この場合において、次条第六項及び第七項の規定は当該届出をすべき非居住者である猶予承継相続人が二人以上あるときに当該納税管理人の届出をする場合について、法第百三十七条の三第八項、第九項及び第十四項（第三号に係る部分に限る。）（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定は当該納税管理人の届出が当該期限までに行われなかつた場合について、それぞれ準用する。
art-266-2/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-10
An heir succeeding to deferred tax who is a Nonresident must, except where the heir has already given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, give notice about the tax agent pursuant to the provisions of that paragraph within four months after the day following the day on which the heir learned that the commencement of the succession had occurred; in this case, the provisions of paragraphs (6) and (7) of the following Article apply mutatis mutandis to the case where notice about the tax agent is given when there are two or more heirs succeeding to deferred tax who are Nonresidents and are to give that notice, and the provisions of Article 137-3, paragraphs (8), (9), and (14) (limited to the portion pertaining to item (iii)) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act apply mutatis mutandis to the case where that notice has not been given by that time limit, respectively.
machine translation, not official
**第十一項** 法第百三十七条の三第十項及び第十四項（第三号に係る部分に限る。）の規定は、居住者である猶予承継相続人が国外転出をする場合について準用する。
art-266-2/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-11
The provisions of Article 137-3, paragraphs (10) and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where an heir succeeding to deferred tax who is a Resident makes a departure from Japan.
machine translation, not official
**第十二項** 次条第十六項及び第十七項の規定は、猶予承継相続人が法第百三十七条の二第二項の届出書、同条第六項に規定する継続適用届出書又は第七項の書類を提出する場合について準用する。
art-266-2/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-12
The provisions of paragraphs (16) and (17) of the following Article apply mutatis mutandis to the case where an heir succeeding to deferred tax submits the written notice referred to in Article 137-2, paragraph (2) of the Act, the notification of continued application prescribed in paragraph (6) of that Article, or the documents under paragraph (7) of this Article.
machine translation, not official
### 第二百六十六条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
caption: machine translation, not official
art-266-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3
**第一項** 法第百三十七条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用を受けようとする者が担保を供する場合の手続については、国税通則法施行令第十六条（担保の提供手続）に定める手続によるほか、非上場株式等を担保として供する場合には、その者が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類を納税地の所轄税務署長に提出する方法によるものとする。
art-266-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-1
With regard to the procedures where a person who intends to receive the application of Article 137-3, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act provides security, in addition to the procedures prescribed in Article 16 (Procedures for Providing Security) of the Order for Enforcement of the Act on General Rules for National Taxes, where the person provides the unlisted share or similar interest as security, the method is to be for that person to submit to the competent district director with jurisdiction over the place for tax payment a document promising that the person will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
machine translation, not official
**第二項** 税務署長は、前項の規定により非上場株式等が担保として供されている場合において、当該担保を解除したときは、その者が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類をその者に返還しなければならない。
art-266-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-2
Where an unlisted share or similar interest is being provided as security pursuant to the provisions of the preceding paragraph and the district director has released that security, the district director must return to that person the document promising that the person will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
machine translation, not official
**第三項** 法第百三十七条の三第一項に規定する政令で定める場合は、同項に規定する贈与の日から五年を経過する日（同条第三項の規定により同条第一項の規定による納税の猶予を受けている場合には、十年を経過する日）までに当該贈与に係る非居住者である受贈者が死亡したことにより、当該贈与により移転を受けた法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する有価証券等（以下この条において「有価証券等」という。）又は法第六十条の三第二項に規定する未決済信用取引等（以下この条において「未決済信用取引等」という。）若しくは法第六十条の三第三項に規定する未決済デリバティブ取引（以下この条において「未決済デリバティブ取引」という。）に係る契約の相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつた場合とする。
art-266-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-3
The cases specified by Cabinet Order prescribed in Article 137-3, paragraph (1) of the Act are cases where, owing to the death, by the day on which five years have elapsed from the day of the gift prescribed in that paragraph (or the day on which 10 years have elapsed, where a tax payment grace period under the provisions of paragraph (1) of that Article is being received pursuant to the provisions of paragraph (3) of that Article), of a donee who is a Nonresident pertaining to that gift, there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of the Securities and similar interests prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act (hereinafter in this Article referred to as "Securities and similar interests"), or of the contracts pertaining to the unsettled margin transactions or similar transactions prescribed in Article 60-3, paragraph (2) of the Act (hereinafter in this Article referred to as "unsettled margin transactions or similar transactions") or the unsettled derivatives transactions prescribed in Article 60-3, paragraph (3) of the Act (hereinafter in this Article referred to as "unsettled derivatives transactions"), in each case transferred to the donee by that gift.
machine translation, not official
**第四項** 法第百三十七条の三第二項に規定する適用被相続人等の相続人は、次の各号に掲げる期限までに、それぞれ当該各号に定める相続等納税猶予分の所得税額に相当する担保を供さなければならない。
art-266-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-4
An heir of the decedent whose estate is taxed as a sale prescribed in Article 137-3, paragraph (2) of the Act must, by the time limits listed in the following items, provide security equivalent to the income tax deferred on inheritance specified in the relevant item.
machine translation, not official
**一** 法第百三十七条の三第二項に規定する相続の開始の日の属する年分の所得税に係る同項に規定する確定申告期限 同項に規定する相続等納税猶予分の所得税額（次号に定める相続等納税猶予分の所得税額を除く。）
art-266-3/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-4/item-1
the Filing Deadline prescribed in Article 137-3, paragraph (2) of the Act for the income tax for the year that includes the day of the commencement of the succession prescribed in that paragraph: the income tax deferred on inheritance prescribed in that paragraph (excluding the income tax deferred on inheritance specified in the following item);
machine translation, not official
**二** 当該相続の開始の日の属する年分の所得税に係る法第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）の規定による修正申告書の同項に規定する提出期限 当該修正申告書の提出により増加した法第百三十七条の三第二項に規定する相続等納税猶予分の所得税額
art-266-3/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-4/item-2
the submission deadline prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act for an Amended Return under that paragraph pertaining to the income tax for the year that includes the day of the commencement of the succession: the amount of the income tax deferred on inheritance prescribed in Article 137-3, paragraph (2) of the Act that has increased by the submission of that Amended Return.
machine translation, not official
**第五項** 第一項の規定は法第百三十七条の三第二項の規定の適用を受けようとする相続人が非上場株式等を担保として供する場合について、第二項の規定は税務署長が当該担保を解除した場合について、それぞれ準用する。
art-266-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-5
The provisions of paragraph (1) apply mutatis mutandis to the case where an heir who intends to receive the application of Article 137-3, paragraph (2) of the Act provides the unlisted share or similar interest as security, and the provisions of paragraph (2) apply mutatis mutandis to the case where the district director has released that security, respectively.
machine translation, not official
**第六項** 法第百三十七条の三第二項の規定による納税管理人の届出をする場合において、同項に規定する対象資産を取得した非居住者が二人以上あるときは、当該届出は、各非居住者が連署による一の書面で行わなければならない。ただし、当該取得した他の非居住者の氏名を付記して各別に行うことを妨げない。
art-266-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-6
Where notice about the tax agent is given pursuant to the provisions of Article 137-3, paragraph (2) of the Act, if there are two or more Nonresidents who acquired the covered assets prescribed in that paragraph, that notice must be given by each Nonresident in a single document bearing their joint signatures; provided, however, that this does not preclude it from being given separately with the names of the other Nonresidents who acquired them added.
machine translation, not official
**第七項** 前項ただし書の方法により同項の届出をした非居住者は、遅滞なく、当該取得した他の非居住者に対し、当該届出の際に提出した書面に記載した事項の要領を通知しなければならない。
art-266-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-7
A Nonresident who has given the notice referred to in the preceding paragraph by the method under the proviso to that paragraph must, without delay, notify the other Nonresidents who acquired the assets of the outline of the matters stated in the document submitted at the time of that notice.
machine translation, not official
**第八項** 法第百三十七条の三第十項の規定は、同条第二項に規定する適用被相続人等の相続人である居住者が法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出（第二十一項において「国外転出」という。）をしようとする場合について準用する。
art-266-3/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-8
The provisions of Article 137-3, paragraph (10) of the Act apply mutatis mutandis to the case where a Resident who is an heir of the decedent whose estate is taxed as a sale prescribed in paragraph (2) of that Article is to make a departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act (referred to as "departure from Japan" in paragraph (21)).
machine translation, not official
**第九項** 法第百三十七条の三第二項に規定する政令で定める場合は、相続の開始の日から五年を経過する日（同条第三項の規定により同条第二項の規定による納税の猶予を受けている場合には、十年を経過する日。第十二項において同じ。）までに当該相続又は遺贈（同条第二項に規定する遺贈をいう。以下この項及び第十二項において同じ。）に係る非居住者である受贈者、相続人又は受遺者の全てが死亡したことにより、当該相続又は遺贈により移転を受けた有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約の全てについて相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつた場合とする。
art-266-3/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-9
The cases specified by Cabinet Order prescribed in Article 137-3, paragraph (2) of the Act are cases where, by the day on which five years have elapsed from the day of the commencement of the succession (or the day on which 10 years have elapsed, where the person is receiving a tax payment grace period under the provisions of paragraph (2) of that Article pursuant to the provisions of paragraph (3) of that Article; the same applies in paragraph (12)), owing to the death of all of the donees, heirs, or legatees who are Nonresidents pertaining to that inheritance or bequest (meaning the bequest prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph and paragraph (12)), there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of all of the Securities and similar interests, or of all of the contracts pertaining to the unsettled margin transactions or similar transactions or the unsettled derivatives transactions, that were transferred by that inheritance or bequest.
machine translation, not official
**第十項** 法第百三十七条の三第一項に規定する贈与納税猶予分の所得税額若しくは同条第二項に規定する相続等納税猶予分の所得税額又はこれらの金額の合計額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
art-266-3/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-10
Where there is a fractional amount of less than 100 yen in the income tax deferred on a gift prescribed in Article 137-3, paragraph (1) of the Act, the income tax deferred on inheritance prescribed in paragraph (2) of that Article, or the total of those amounts, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
machine translation, not official
**第十一項** 法第百三十七条の三第二項に規定する適用被相続人等の相続人は、同項に規定する相続の開始の日の属する年分の所得税につき法第百五十一条の六第一項の規定による修正申告書を提出する場合において、当該修正申告書の提出により増加した法第百三十七条の三第二項に規定する相続等納税猶予分の所得税額につき同項（同条第三項の規定により適用する場合を含む。以下この項において同じ。）の規定の適用を受けようとするときは、当該修正申告書に、同条第二項の規定の適用を受けようとする旨の記載をし、かつ、法第六十条の三第一項から第三項までの規定により行われたものとみなされた法第百三十七条の三第一項に規定する対象資産の譲渡又は決済の明細及び当該修正申告書の提出により増加した当該相続等納税猶予分の所得税額の計算に関する明細その他財務省令で定める事項を記載した書類を添付しなければならない。この場合において、同条第五項の規定は、当該記載又は添付がない修正申告書の提出があつた場合について準用する。
art-266-3/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-11
Where an heir of the decedent whose estate is taxed as a sale prescribed in Article 137-3, paragraph (2) of the Act submits an Amended Return under Article 151-6, paragraph (1) of the Act for the income tax for the year that includes the day of the commencement of the succession prescribed in Article 137-3, paragraph (2) of the Act, and intends to receive the application of that paragraph (including where it is applied pursuant to the provisions of paragraph (3) of that Article; the same applies hereinafter in this paragraph) with respect to the income tax deferred on inheritance prescribed in Article 137-3, paragraph (2) of the Act that has increased by the submission of that Amended Return, the heir must state in that Amended Return that the heir intends to receive the application of paragraph (2) of that Article, and must attach a document stating the details of the sale or settlement, deemed to have been made pursuant to the provisions of Article 60-3, paragraphs (1) through (3) of the Act, of the covered assets prescribed in Article 137-3, paragraph (1) of the Act, the details of the calculation of the income tax deferred on inheritance that has increased by the submission of that Amended Return, and other matters specified by Ministry of Finance Order; in this case, the provisions of Article 137-3, paragraph (5) of the Act apply mutatis mutandis to the case where an Amended Return without that statement or attachment is submitted.
machine translation, not official
**第十二項** 法第百三十七条の三第六項に規定する政令で定める事由は、相続の開始の日から五年を経過する日までに同項の相続又は遺贈に係る非居住者である受贈者、相続人又は受遺者が死亡したことにより、当該相続又は遺贈により移転を受けた有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約の一部について相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつたこととする。
art-266-3/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-12
The grounds specified by Cabinet Order prescribed in Article 137-3, paragraph (6) of the Act are that, by the day on which five years have elapsed from the day of the commencement of the succession, owing to the death of a donee, heir, or legatee who is a Nonresident pertaining to the inheritance or bequest referred to in that paragraph, there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of a part of the Securities and similar interests, or of a part of the contracts pertaining to the unsettled margin transactions or similar transactions or the unsettled derivatives transactions, that were transferred by that inheritance or bequest.
machine translation, not official
**第十三項** 法第百三十七条の三第六項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（当該金額が零を下回る場合には、零）とする。この場合において、当該計算した金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
art-266-3/par-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13
The amount calculated as specified by Cabinet Order prescribed in Article 137-3, paragraph (6) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (or zero if that amount is less than zero); in this case, where there is a fractional amount of less than 100 yen in the amount so calculated, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
machine translation, not official
**一** 法第百三十七条の三第四項に規定する納税猶予分の所得税額（既に同条第六項の規定の適用があつた場合には、同項の規定の適用があつた金額を除く。）
art-266-3/par-13/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13/item-1
the income tax subject to deferral prescribed in Article 137-3, paragraph (4) of the Act (excluding, where paragraph (6) of that Article has already applied, the amount to which that paragraph applied);
machine translation, not official
**二** 当該贈与の日又は相続の開始の日（次項において「贈与等の日」という。）の属する年分の法第百二十条第一項第三号（確定所得申告）に掲げる金額から法第百三十七条の三第一項に規定する適用贈与資産又は同条第二項に規定する適用相続等資産（これらの資産について既に同条第六項の事由が生じたものを除く。第十五項において同じ。）につき法第六十条の三第一項から第三項までの規定の適用がないものとした場合における当該年分の同号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零）
art-266-3/par-13/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13/item-2
the amount obtained by deducting, from the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act for the year that includes the date of that gift or the date of the commencement of the succession (hereinafter in the following paragraph referred to as the "date of the gift or similar transfer"), the amount listed in that item for that year in the case where, for the applicable gifted assets prescribed in Article 137-3, paragraph (1) of the Act or the applicable inherited assets prescribed in paragraph (2) of that Article (excluding those for which the grounds under paragraph (6) of that Article have already arisen; the same applies in paragraph (15)), the provisions of Article 60-3, paragraphs (1) through (3) of the Act were not applied (or zero if that amount is less than zero).
machine translation, not official
**第十四項** 贈与等の日の属する年分の所得税につき法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用があり、かつ、法第百三十七条の三第一項の規定の適用がある場合には、前条第六項の規定にかかわらず、前項の規定を準用する。この場合において、同項第一号中「第百三十七条の三第四項」とあるのは「第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）及び第百三十七条の三第四項」と、「所得税額」とあるのは「所得税額の合計額」と、「同条第六項」とあるのは「法第百三十七条の二第五項又は第百三十七条の三第六項」と、「同項」とあるのは「これら」と、同項第二号中「当該贈与の日」とあるのは「当該国外転出（法第六十条の二第一項に規定する国外転出をいう。）の日、贈与の日」と、「第百三十七条の三第一項に規定する適用贈与資産又は」とあるのは「第百三十七条の二第一項に規定する適用資産（既に同条第五項の事由が生じたものを除く。）につき法第六十条の二第一項から第三項までの規定の適用がないものとし、かつ、法第百三十七条の三第一項に規定する適用贈与資産若しくは」と、それぞれ読み替えるものとする。
art-266-3/par-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-14
Where Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act applies to the income tax for the year that includes the date of the gift or similar transfer and Article 137-3, paragraph (1) of the Act also applies, the provisions of the preceding paragraph apply mutatis mutandis, notwithstanding the provisions of paragraph (6) of the preceding Article; in this case, the phrase "Article 137-3, paragraph (4)" in item (i) of that paragraph is deemed to be replaced with "Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) and Article 137-3, paragraph (4)", "income tax subject to deferral" with "total amount of income tax subject to deferral", "paragraph (6) of that Article" with "Article 137-2, paragraph (5) or Article 137-3, paragraph (6) of the Act", and "that paragraph" with "those provisions", and in item (ii) of that paragraph, "the date of that gift" is deemed to be replaced with "the date of that departure from Japan (meaning the departure from Japan prescribed in Article 60-2, paragraph (1) of the Act), the date of the gift", and "the applicable gifted assets prescribed in Article 137-3, paragraph (1) of the Act or" with "the applicable assets prescribed in Article 137-2, paragraph (1) of the Act (excluding those for which the grounds under paragraph (5) of that Article have already arisen), the provisions of Article 60-2, paragraphs (1) through (3) of the Act were not applied, and, for the applicable gifted assets prescribed in Article 137-3, paragraph (1) of the Act or".
machine translation, not official
**第十五項** 法第百三十七条の三第一項又は第二項（これらの規定を同条第三項の規定により適用する場合を含む。）の規定による納税の猶予に係る同条第一項に規定する贈与満了基準日又は同条第二項に規定する相続等満了基準日までに贈与、相続又は遺贈により移転を受けた適用贈与資産又は適用相続等資産について同条第六項の事由が生じた場合には、同条第七項に規定する適用贈与者等は、当該事由が生じた適用贈与資産又は適用相続等資産の種類、名称又は銘柄及び単位数並びに第十三項（前項において準用する場合を含む。）の規定による金額の計算に関する明細その他参考となるべき事項を記載した書類を、当該事由が生じた日から四月を経過する日までに、納税地の所轄税務署長に提出しなければならない。
art-266-3/par-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-15
Where, with respect to a tax payment grace period under the provisions of Article 137-3, paragraph (1) or (2) of the Act (including where those provisions are applied pursuant to the provisions of paragraph (3) of that Article), the grounds under paragraph (6) of that Article arise, by the gift reference expiry date prescribed in paragraph (1) of that Article or the inheritance reference expiry date prescribed in paragraph (2) of that Article, with respect to the applicable gifted assets or applicable inherited assets that were transferred by gift, inheritance, or bequest, the person using the deferral prescribed in paragraph (7) of that Article must submit to the competent district director with jurisdiction over the place for tax payment, by the day on which four months have elapsed from the day on which those grounds arose, a document stating the type, name or issue, and number of units of the applicable gifted assets or applicable inherited assets for which those grounds arose, the details of the calculation of the amount under paragraph (13) (including where applied mutatis mutandis in the preceding paragraph), and other matters that should serve as reference.
machine translation, not official
**第十六項** 法第百三十七条の三第三項の届出書、同条第七項に規定する継続適用届出書又は前項の書類（以下この項及び次項において「継続適用届出書等」という。）を提出する場合において、同条第二項の規定の適用を受ける相続人が二人以上あるときは、当該継続適用届出書等は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を付記して各別に提出することを妨げない。
art-266-3/par-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-16
Where the written notice under Article 137-3, paragraph (3) of the Act, the notification of continued application prescribed in paragraph (7) of that Article, or the document under the preceding paragraph (hereinafter in this paragraph and the following paragraph referred to as the "notification for continued application, etc.") is submitted, if there are two or more heirs who receive the application of paragraph (2) of that Article, the notification for continued application, etc. must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude it from being submitted separately with the names of the other heirs added.
machine translation, not official
**第十七項** 前項ただし書の方法により継続適用届出書等を提出した同項の相続人は、遅滞なく、他の相続人に対し、当該継続適用届出書等に記載した事項の要領を通知しなければならない。
art-266-3/par-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-17
An heir under the preceding paragraph who has submitted the notification for continued application, etc. by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that notification for continued application, etc.
machine translation, not official
**第十八項** 法第百三十七条の三第十一項第三号に規定する政令で定める事由は、同号の適用贈与者等が国税通則法第百十七条第一項（納税管理人）に規定する納税管理人を解任し、又は当該納税管理人につき前条第八項に規定する死亡等事実が生じた場合において、その解任の日から四月を経過する日又は当該適用贈与者等が当該納税管理人につき当該死亡等事実の生じたことを知つた日から六月を経過する日までに同法第百十七条第二項の規定による納税管理人の届出をしなかつたこととする。
art-266-3/par-18 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-18
The grounds specified by Cabinet Order prescribed in Article 137-3, paragraph (11), item (iii) of the Act are that, in the case where the person using the deferral referred to in that item has dismissed the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes or the death or other such fact prescribed in paragraph (8) of the preceding Article has occurred with respect to that tax agent, that person using the deferral has not given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of that Act by the day on which four months have elapsed from the day of the dismissal or the day on which six months have elapsed from the day on which that person using the deferral learned that the death or other such fact had occurred with respect to that tax agent.
machine translation, not official
**第十九項** 法第百三十七条の三第十五項の規定により納付の義務を承継した同項に規定する適用贈与者等の相続人（以下この条において「猶予承継相続人」という。）については、法第百三十七条の三第一項の規定の適用を受けた者又は同条第二項の規定の適用を受けた相続人とみなして、同条及びこの条の規定を適用する。
art-266-3/par-19 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-19
For an heir of the person using the deferral prescribed in Article 137-3, paragraph (15) of the Act, being an heir who has succeeded to that person's obligation to pay pursuant to the provisions of that paragraph (hereinafter in this Article referred to as an "heir succeeding to deferred tax"), the provisions of Article 137-3 of the Act and this Article apply, deeming that heir to be a person who has received the application of Article 137-3, paragraph (1) of the Act or an heir who has received the application of paragraph (2) of that Article.
machine translation, not official
**第二十項** 非居住者である猶予承継相続人は、既に国税通則法第百十七条第二項の規定による納税管理人の届出をしている場合を除き、その相続の開始があつたことを知つた日の翌日から四月以内に、同項の規定による納税管理人の届出をしなければならない。この場合において、第六項及び第七項の規定は当該届出をすべき非居住者である猶予承継相続人が二人以上あるときに当該納税管理人の届出をする場合について、法第百三十七条の三第八項、第九項及び第十四項（第三号に係る部分に限る。）の規定は当該納税管理人の届出が当該期限までに行われなかつた場合について、それぞれ準用する。
art-266-3/par-20 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-20
An heir succeeding to deferred tax who is a Nonresident must, except where the heir has already given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, give notice about the tax agent pursuant to the provisions of that paragraph within four months after the day following the day on which the heir learned that the commencement of the succession had occurred; in this case, the provisions of paragraphs (6) and (7) apply mutatis mutandis to the case where notice about the tax agent is given when there are two or more heirs succeeding to deferred tax who are Nonresidents and are to give that notice, and the provisions of Article 137-3, paragraphs (8), (9), and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where that notice has not been given by that time limit, respectively.
machine translation, not official
**第二十一項** 法第百三十七条の三第十項及び第十四項（第三号に係る部分に限る。）の規定は、居住者である猶予承継相続人が国外転出をする場合について準用する。
art-266-3/par-21 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-21
The provisions of Article 137-3, paragraphs (10) and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where an heir succeeding to deferred tax who is a Resident makes a departure from Japan.
machine translation, not official
**第二十二項** 第十六項及び第十七項の規定は、猶予承継相続人が法第百三十七条の三第三項の届出書、同条第七項に規定する継続適用届出書又は第十五項の書類を提出する場合について準用する。
art-266-3/par-22 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-22
The provisions of paragraphs (16) and (17) apply mutatis mutandis to the case where an heir succeeding to deferred tax submits the written notice under Article 137-3, paragraph (3) of the Act, the notification of continued application prescribed in paragraph (7) of that Article, or the document under paragraph (15).
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## 第三節 還付 — Section 3 Refunds
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pt-2/ch-5/sec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#pt-2/ch-5/sec-3
## 第一款 確定申告による還付 — Subsection 1 Refunds Resulting from Filing Tax Returns
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pt-2/ch-5/sec-3/subsec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#pt-2/ch-5/sec-3/subsec-1
### 第二百六十七条（確定申告による還付） — Refunds Resulting from Filing Tax Returns
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art-267 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267
**第一項** 法第百三十八条第一項（源泉徴収税額等の還付）又は第百三十九条第一項若しくは第二項（予納税額の還付）の規定による還付金の還付を受けようとする者は、確定申告書に次に掲げる事項を記載しなければならない。
art-267/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1
A person who wishes to receive payment of a refund under the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or (2) (Refunding of Prepaid Taxes) of the Act must state the following matters in the Tax Return.
machine translation, not official
**一** 当該還付金の支払を受けようとする銀行又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条（定義）に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行を銀行法（昭和五十六年法律第五十九号）第二条第十六項（定義等）に規定する所属銀行とする同条第十四項に規定する銀行代理業の業務を行うものをいう。）の名称及び所在地
art-267/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1/item-1
the name and location of the bank or post office from which the person wishes to receive payment of that refund (a post office meaning an office of Japan Post Co., Ltd. that conducts the postal counter services prescribed in Article 2 (Definitions) of the Post Office Branch Act (Act No. 213 of 1949) and that conducts bank agency services prescribed in Article 2, paragraph (14) of the Banking Act (Act No. 59 of 1981), with the Postal Savings Bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005) as its principal bank prescribed in Article 2, paragraph (16) (Definitions, etc.) of the Banking Act);
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**二** 当該還付金の額のうちにまだ納付されていない法第百三十八条第二項に規定する源泉徴収税額に相当する金額があるときは、当該金額
art-267/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1/item-2
if, within the amount of that refund, there is an amount equivalent to the amount of tax withheld prescribed in Article 138, paragraph (2) of the Act that has not yet been paid, that amount;
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**三** その他参考となるべき事項
art-267/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1/item-3
other matters useful for reference purposes.
machine translation, not official
**第二項** 前項の規定による記載をした確定申告書を提出する場合において、その年中の各種所得につき源泉徴収をされた所得税の額があるときは、当該申告書に、当該所得税の額が源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。
art-267/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-2
Where a Tax Return containing the statements under the preceding paragraph is submitted, if there is an amount of income tax withheld on Each Class of Income for that year, a detailed statement stating the matters specified by Ministry of Finance Order that explain the withholding of that income tax must be attached to that return form.
machine translation, not official
**第三項** 第一項第二号に掲げる金額を記載した確定申告書を提出した者は、同号に規定する源泉徴収税額の納付があつた場合には、遅滞なく、その納付の日、その納付された源泉徴収税額その他必要な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。
art-267/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-3
A person who has submitted a Tax Return stating the amount listed in paragraph (1), item (ii) must, where the amount of tax withheld prescribed in that item has been paid, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of tax withheld that was paid, and other necessary matters.
machine translation, not official
**第四項** 税務署長は、第一項に規定する還付金に係る金額の記載がある確定申告書の提出があつた場合には、当該金額が過大であると認められる事由がある場合を除き、遅滞なく、法第百三十八条第一項又は第百三十九条第一項若しくは第二項の規定による還付又は充当の手続をしなければならない。
art-267/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-4
Where a Tax Return stating an amount pertaining to a refund prescribed in paragraph (1) has been submitted, the district director must, except where there are grounds to find that amount to be excessive, without delay, perform the procedure for making a refund or Appropriation under the provisions of Article 138, paragraph (1) or Article 139, paragraph (1) or (2) of the Act.
machine translation, not official
**第五項** 被相続人に係る第一項に規定する還付金の還付を受けようとする相続人が二人以上ある場合において、当該還付金に係る確定申告書を第二百六十三条第二項本文（相続人による確定申告書の提出）の規定により連署による一の書面で提出するときは、当該申告書には、当該還付金の額を各人別に記載しなければならない。
art-267/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-5
Where there are two or more heirs who wish to receive payment of a refund prescribed in paragraph (1) pertaining to a decedent, if the Tax Return pertaining to that refund is submitted in a single document bearing joint signatures pursuant to the provisions of Article 263, paragraph (2), main clause (Submission of Tax Returns by Heirs), the amount of that refund must be stated for each person in that return form.
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### 第二百六十八条（還付すべき所得税額の充当の順序） — Order of Appropriation of Income Tax to Be Refunded
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art-268 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268
**第一項** 法第百三十八条第一項（源泉徴収税額等の還付）の規定による還付金（これに係る還付加算金を含む。第三項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
art-268/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-1
Where a refund under the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) of the Act (including interest on refund pertaining to it; the same applies in paragraph (3)) is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, it is to be appropriated in the order of the following items.
machine translation, not official
**一** その年分の未納の所得税で修正申告書の提出又は更正により納付すべきもの（法第百二十条第二項各号（予納税額の意義）に掲げる税額（以下この条において「予定納税額等」という。）を除く。）があるときは、当該所得税に充当する。
art-268/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-1/item-1
if there is unpaid income tax for that year that is to be paid by the submission of an Amended Return or by a Reassessment (excluding the tax amounts listed in the items of Article 120, paragraph (2) (Meaning of Prepaid Taxes) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.")), it is to be appropriated to that income tax;
machine translation, not official
**二** 前号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
art-268/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-1/item-2
if there is still an amount to be refunded even after the Appropriation under the preceding item, it is to be appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
machine translation, not official
**第二項** 法第百三十九条第一項又は第二項（予納税額の還付）の規定による還付金（これに係る還付加算金を含む。次項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
art-268/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2
Where a refund under the provisions of Article 139, paragraph (1) or (2) (Refunding of Prepaid Taxes) of the Act (including interest on refund pertaining to it; the same applies in the following paragraph) is appropriated to unpaid national tax and expenses for the delinquent tax collection procedure, it is to be appropriated in the order of the following items.
machine translation, not official
**一** その年分の未納の所得税で修正申告書の提出又は更正により納付すべきもの（予定納税額等を除く。）があるときは、当該所得税に充当する。
art-268/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
if there is unpaid income tax for that year that is to be paid by the submission of an Amended Return or by a Reassessment (excluding tax prepayment, etc.), it is to be appropriated to that income tax;
machine translation, not official
**二** 前号の充当をしてもなお還付すべき金額がある場合において、その年分の予定納税額等で未納のものがあるときは、当該未納の予定納税額等に充当する。この場合において、国税通則法第二条第八号（定義）に規定する法定納期限を異にする未納の予定納税額等があるときは、その未納の予定納税額等のうち当該法定納期限がその還付の日に最も近いものから順次当該還付すべき金額に達するまでさかのぼつて求めたものに充当する。
art-268/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-2
if there is still an amount to be refunded even after the Appropriation under the preceding item and there are unpaid tax prepayment, etc. for that year, it is to be appropriated to those unpaid tax prepayment, etc. In this case, if there are unpaid tax prepayment, etc. with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes, it is to be appropriated to those obtained by going back sequentially, starting from those among the unpaid tax prepayment, etc. whose statutory payment due date is closest to the date of the refund, until the amount to be refunded is reached;
machine translation, not official
**三** 前二号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
art-268/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-3
if there is still an amount to be refunded even after the Appropriations under the preceding two items, it is to be appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
machine translation, not official
**第三項** その年分の所得税に係る法第百三十八条第一項の規定による還付金と法第百三十九条第一項又は第二項の規定による還付金とがある場合において、これらの還付金をその年分の所得税で未納のものに充当するときは、次の各号に掲げる場合の区分に応じ当該各号に掲げる還付金からまず充当するものとする。
art-268/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-3
Where, for the income tax for that year, there is both a refund under the provisions of Article 138, paragraph (1) of the Act and a refund under the provisions of Article 139, paragraph (1) or (2) of the Act, and those refunds are appropriated to the unpaid income tax for that year, the Appropriation is to be made first from the refund listed in each of the following items according to the category of cases listed in the relevant item.
machine translation, not official
**一** 前項第一号に規定する所得税に充当する場合 法第百三十八条第一項の規定による還付金
art-268/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-3/item-1
in the case of Appropriation to the income tax prescribed in item (i) of the preceding paragraph: the refund under the provisions of Article 138, paragraph (1) of the Act;
machine translation, not official
**二** 予定納税額等に充当する場合 法第百三十九条第一項又は第二項の規定による還付金
art-268/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-3/item-2
in the case of Appropriation to tax prepayment, etc.: the refund under the provisions of Article 139, paragraph (1) or (2) of the Act.
machine translation, not official
### 第二百六十九条（予納税額に係る還付加算金の額の計算） — Calculation of Interest on Refund Pertaining to Prepaid Taxes
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art-269 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269
**第一項** 法第百三十九条第一項（予納税額の還付）の規定による還付金について還付加算金の額を計算する場合には、同項に規定する確定申告書に係る年分の前条第一項第一号に規定する予定納税額等（既に法第百三十九条第三項若しくは第百六十条第三項（更正等による予納税額の還付）の還付加算金の額の計算の基礎とされた部分の金額があり、又は法第百三十九条第一項若しくは第百六十条第一項の規定による還付金をもつて充当をされる部分の金額がある場合には、これらの金額を除く。以下この条において「予定納税額等」という。）のうち次に定める順序により当該還付金の額（当該還付金をもつて前条第二項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各予定納税額等を法第百三十九条第三項に規定する還付をすべき予納税額として、同項の規定を適用する。
art-269/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269/par-1
Where the amount of interest on refund is calculated for a refund under the provisions of Article 139, paragraph (1) (Refunding of Prepaid Taxes) of the Act, the provisions of Article 139, paragraph (3) of the Act are applied, treating as the prepaid taxes to be refunded prescribed in that paragraph each of the tax prepayment, etc. obtained by going back sequentially, in the order specified in the following items, until reaching the amount of that refund (where that refund is used to make the Appropriation under paragraph (2), item (i) or (ii) of the preceding Article, the amount obtained by deducting the amount of the refund used for that Appropriation), out of the tax prepayment, etc. prescribed in paragraph (1), item (i) of the preceding Article for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (excluding, where there is an amount that has already been made the basis for calculating the amount of interest on refund under Article 139, paragraph (3) or Article 160, paragraph (3) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, or an amount to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act, those amounts; hereinafter in this Article referred to as "tax prepayment, etc.").
machine translation, not official
**一** 当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）を異にするものについては、その法定納期限の遅いものを先順位とする。
art-269/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269/par-1/item-1
among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this Article referred to as "statutory payment due date"), the one with the later statutory payment due date takes priority;
machine translation, not official
**二** 法定納期限を同じくする予定納税額等のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。
art-269/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269/par-1/item-2
among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the later date of finalization takes priority;
machine translation, not official
**三** 法定納期限及び確定の日を同じくする予定納税額等のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。
art-269/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269/par-1/item-3
among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the later date of payment takes priority.
machine translation, not official
### 第二百七十条（予納税額に係る延滞税の還付金額の計算） — Calculation of the Amount of Refund of Delinquent Tax on Prepaid Taxes
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art-270 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270
**第一項** 法第百三十九条第二項（予納税額の還付）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残額とする。
art-270/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 139, paragraph (2) (Refunding of Prepaid Taxes) of the Act is the remainder obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
machine translation, not official
**一** 法第百三十九条第一項に規定する確定申告書に係る年分の第二百六十八条第一項第一号（還付すべき所得税額の充当の順序）に規定する予定納税額等（以下この条において「予定納税額等」という。）について納付された延滞税の額の合計額（当該延滞税のうちに既に法第百三十九条第二項又は第百六十条第二項（更正等による予納税額の還付）の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
art-270/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-1
the sum of the amounts of delinquent tax paid on the tax prepayment, etc. prescribed in Article 268, paragraph (1), item (i) (Order of Appropriation of Income Tax to Be Refunded) for the year pertaining to the Tax Return prescribed in Article 139, paragraph (1) of the Act (hereinafter in this Article referred to as "tax prepayment, etc.") (excluding, where any of that delinquent tax has already become refundable under the provisions of Article 139, paragraph (2) or Article 160, paragraph (2) (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision) of the Act, the amount of the delinquent tax that has become refundable);
machine translation, not official
**二** 当該予定納税額等（法第百三十九条第一項又は第百六十条第一項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により前号の確定申告書に記載された法第百二十条第一項第三号（確定所得申告）に掲げる金額（同項第四号に規定する源泉徴収税額がある場合には同号に掲げる金額とし、第二百六十八条第二項第一号の充当をされる所得税がある場合には当該所得税の額を加算した金額とする。）に達するまで順次求めた各予定納税額等につき国税に関する法律の規定により計算される延滞税の額の合計額
art-270/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-2
the sum of the amounts of delinquent tax calculated pursuant to the provisions of laws relating to national taxes on each tax prepayment, etc. obtained sequentially, in the order specified below, out of that tax prepayment, etc. (excluding the amount of the portion to be appropriated by a refund under Article 139, paragraph (1) or Article 160, paragraph (1) of the Act) until reaching the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act stated in the Tax Return referred to in the preceding item (where there is an amount of tax withheld prescribed in item (iv) of that paragraph, the amount listed in that item, and where there is income tax to be appropriated under Article 268, paragraph (2), item (i), the amount obtained by adding that amount of income tax).
machine translation, not official
**イ** 当該予定納税額等のうち国税通則法第二条第八号（定義）に規定する法定納期限（以下この条において「法定納期限」という。）を異にするものについては、その法定納期限の早いものを先順位とする。
art-270/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-2/sub-1
among the tax prepayment, etc., for those with different statutory payment due dates prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (hereinafter in this Article referred to as "statutory payment due date"), the one with the earlier statutory payment due date takes priority;
machine translation, not official
**ロ** 法定納期限を同じくする予定納税額等のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
art-270/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-2/sub-2
among the tax prepayment, etc. with the same statutory payment due date, for those with different dates of finalization, the one with the earlier date of finalization takes priority;
machine translation, not official
**ハ** 法定納期限及び確定の日を同じくする予定納税額等のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
art-270/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-2/sub-3
among the tax prepayment, etc. with the same statutory payment due date and date of finalization, for those with different dates of payment, the one with the earlier date of payment takes priority.
machine translation, not official
## 第二款 純損失の繰戻しによる還付 — Subsection 2 Refunds Based on Carryback of Net Loss
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pt-2/ch-5/sec-3/subsec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#pt-2/ch-5/sec-3/subsec-2
### 第二百七十一条（純損失の繰戻しをする場合の計算） — Calculation Where There Is a Carryback of Net Loss
caption: machine translation, not official
art-271 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271
**第一項** 法第百四十条第一項第二号（純損失の繰戻しによる還付の請求）又は第百四十一条第一項第二号（相続人等の純損失の繰戻しによる還付の請求）に掲げる金額を計算する場合において、純損失の金額の全部又は一部を前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額から控除するときは、次に定めるところによる。
art-271/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1
Where calculating the amount listed in Article 140, paragraph (1), item (ii) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1), item (ii) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if all or part of the amount of a Net Loss is to be deducted from the taxable gross income, taxable retirement income, and taxable timber income for the year preceding the relevant year, the following apply.
machine translation, not official
**一** 控除しようとする純損失の金額のうちに第二百一条第一項第二号イ（純損失の繰越控除）に規定する総所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税総所得金額から控除する。
art-271/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-1
if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the gross income prescribed in Article 201, paragraph (1), item (ii), (a) (Deduction for Carryover of Net Loss), that amount is first to be deducted from the taxable gross income for the year preceding the relevant year;
machine translation, not official
**二** 控除しようとする純損失の金額のうちに第二百一条第一項第二号ロに規定する山林所得金額の計算上生じた損失の部分の金額がある場合には、これをまず前年分の課税山林所得金額から控除する。
art-271/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-2
if, within the amount of the Net Loss to be deducted, there is an amount of the portion of loss arising in the calculation of the amount of timber income prescribed in Article 201, paragraph (1), item (ii), (b), that amount is first to be deducted from the taxable timber income for the year preceding the relevant year;
machine translation, not official
**三** 第一号の規定による控除をしてもなお控除しきれない総所得金額の計算上生じた損失の部分の金額は、前年分の課税山林所得金額（前号の規定による控除が行われる場合には、当該控除後の金額）から控除し、次に課税退職所得金額から控除する。
art-271/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-3
the amount of the portion of loss arising in the calculation of gross income that cannot be fully deducted even after the deduction under item (i) is to be deducted from the taxable timber income for the year preceding the relevant year (where the deduction under the preceding item is made, the amount after that deduction), and then from the taxable retirement income;
machine translation, not official
**四** 第二号の規定による控除をしてもなお控除しきれない山林所得金額の計算上生じた損失の部分の金額は、前年分の課税総所得金額（第一号の規定による控除が行われる場合には、当該控除後の金額）から控除し、次に課税退職所得金額（前号の規定による控除が行われる場合には、当該控除後の金額）から控除する。
art-271/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-4
the amount of the portion of loss arising in the calculation of the amount of timber income that cannot be fully deducted even after the deduction under item (ii) is to be deducted from the taxable gross income for the year preceding the relevant year (where the deduction under item (i) is made, the amount after that deduction), and then from the taxable retirement income (where the deduction under the preceding item is made, the amount after that deduction);
machine translation, not official
**五** 第一号又は第三号の場合において、総所得金額の計算上生じた損失の部分の金額のうちに、第百九十九条（変動所得の損失等の損益通算）に規定する変動所得の損失の金額とその他の損失の金額とがあるときは、まずその他の損失の金額を控除し、次に変動所得の損失の金額を控除する。
art-271/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-5
in the case of item (i) or (iii), if the amount of the portion of loss arising in the calculation of gross income includes both the amount of loss from Fluctuating Income prescribed in Article 199 (Aggregation of Profits and Losses for Loss from Fluctuating Income, etc.) and the amount of other losses, the amount of other losses is deducted first, and then the amount of loss from Fluctuating Income is deducted;
machine translation, not official
**六** 第一号又は第四号の場合において、前年に法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつたときは、同年分の課税総所得金額から控除しようとする純損失の金額のうち、第百九十九条に規定する変動所得の損失の金額は、まず同年分の法第九十条第三項に規定する平均課税対象金額から控除するものとし、当該変動所得以外の各種所得の金額の計算上生じた損失の部分の金額は、まず同年分の課税総所得金額のうち当該平均課税対象金額以外の部分の金額から控除するものとする。
art-271/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-6
in the case of item (i) or (iv), if Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act applied in the year preceding the relevant year, then, of the amount of the Net Loss to be deducted from the taxable gross income for that year, the amount of loss from Fluctuating Income prescribed in Article 199 is first to be deducted from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act for that year, and the amount of the portion of loss arising in the calculation of the amount of Income in Each Class other than that Fluctuating Income is first to be deducted from the portion of the taxable gross income for that year other than that amount subject to averaging taxation.
machine translation, not official
**第二項** 前項の規定の適用がある場合において、その年において生じた純損失の金額のうちに、法第七十条の二第四項第一号（特定非常災害に係る純損失の繰越控除の特例）に規定する被災純損失金額と当該被災純損失金額以外の純損失の金額（同条第一項に規定する特定非常災害発生年純損失金額に該当するものを除く。）とがある場合における法第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定により還付を受けるべき金額の計算の基礎となる純損失の金額は、当該被災純損失金額以外の純損失の金額から順次成るものとして前項の規定による控除を行う。
art-271/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-2
Where the preceding paragraph applies, if the Net Loss arising in that year includes both the Net Loss from Disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) (Special Provisions on Deduction for Carryover of Net Loss Related to a Specified Extraordinary Disaster) of the Act and the amount of Net Loss other than that Net Loss from Disaster damage to business assets (excluding that falling under the Net Loss in the year of a specified extraordinary Disaster prescribed in paragraph (1) of that Article), the deduction under the preceding paragraph is made on the basis that the amount of Net Loss forming the basis for calculating the amount to be refunded under Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act consists of amounts of Net Loss taken in sequence, starting from the amount of Net Loss other than that Net Loss from Disaster damage to business assets.
machine translation, not official
### 第二百七十二条（事業の廃止等に準ずる事実等） — Events Equivalent to Discontinuation of Business, etc.
caption: machine translation, not official
art-272 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-272
**第一項** 法第百四十条第五項（事業の全部譲渡等の場合の純損失の繰戻しによる還付の請求）に規定する政令で定める事実は、事業の全部の相当期間の休止又は重要部分の譲渡で、これらの事実が生じたことにより同項に規定する純損失の金額につき法第七十条第一項（純損失の繰越控除）の規定の適用を受けることが困難となると認められるものとする。
art-272/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-272/par-1
The events specified by Cabinet Order prescribed in Article 140, paragraph (5) (Claim for a Refund Based on Carryback of Net Loss upon Transfer of the Whole of a Business, etc.) of the Act are the suspension of the whole of the business for a considerable period or the transfer of an important part of it, which are found to make it difficult, by reason of the occurrence of those events, to receive, with respect to the amount of Net Loss prescribed in that paragraph, the application of Article 70, paragraph (1) (Deduction for Carryover of Net Loss) of the Act.
machine translation, not official
**第二項** 法第百四十条第五項又は第百四十一条第四項（相続人等による純損失の繰戻しによる還付の請求）の規定により還付を請求することができる金額は、これらの規定に規定する事実が生じた日の属する年の前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額並びにこれらにつき法第二編第三章第一節（税率）の規定を適用して計算した所得税の額並びに同日の属する年の前年において生じたこれらの条に規定する純損失の金額を基礎とし、法第百四十条第一項から第三項まで及び第百四十一条第一項から第三項まで並びに前条の規定に準じて計算した金額とする。この場合において、既に当該前前年分の所得税につき法第百四十条第一項又は第百四十一条第一項の規定の適用があつたときは、当該前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額に相当する金額からその適用に係る純損失の金額を控除した金額をもつて当該課税総所得金額、課税退職所得金額及び課税山林所得金額とみなし、かつ、当該前前年分の所得税の額に相当する金額からその適用により還付された金額を控除した金額をもつて当該所得税の額とみなす。
art-272/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-272/par-2
The amount for which a refund may be claimed under the provisions of Article 140, paragraph (5) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act is the amount calculated, on the basis of the taxable gross income, taxable retirement income and taxable timber income for the year two years before the year that includes the date on which the event prescribed in those provisions occurred, the amount of income tax calculated for those by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, and the amount of Net Loss prescribed in those Articles that arose in the year preceding the year that includes that date, in accordance with the provisions of Article 140, paragraphs (1) through (3) and Article 141, paragraphs (1) through (3) of the Act and the preceding Article. In this case, if the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Act have already been applied to the income tax for that year two years before, the amount obtained by deducting the amount of Net Loss pertaining to that application from the amount equivalent to the taxable gross income, taxable retirement income and taxable timber income for that year two years before is deemed to be that taxable gross income, taxable retirement income and taxable timber income, and the amount obtained by deducting the amount refunded through that application from the amount equivalent to the amount of income tax for that year two years before is deemed to be that amount of income tax.
machine translation, not official
### 第二百七十三条（相続人等による還付の請求） — Claims for a Refund by Heirs, etc.
caption: machine translation, not official
art-273 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-273
**第一項** 法第百四十一条第一項又は第四項（相続人等の純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合において、相続人が二人以上あるときは、当該請求に係る法第百四十二条第一項（純損失の繰戻しによる還付の手続等）の規定による還付請求書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を附記して各別に提出することを妨げない。
art-273/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-273/par-1
Where a claim for a refund is made under the provisions of Article 141, paragraph (1) or (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if there are two or more heirs, the claim for a refund under the provisions of Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act pertaining to that claim must be submitted by each heir in a single document jointly signed; provided, however, that this does not preclude each heir from submitting it separately with the names of the other heirs appended.
machine translation, not official
**第二項** 前項ただし書の方法により同項の請求書を提出した相続人は、遅滞なく、他の相続人に対し、当該請求書に記載した事項の要領を通知しなければならない。
art-273/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-273/par-2
An heir who has submitted the claim for a refund referred to in the preceding paragraph by the method set out in the proviso to that paragraph must, without delay, notify the other heirs of the gist of the matters stated in that claim for a refund.
machine translation, not official
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## Cites
- art-259/par-1: 法第百四条第一項第一号 → 所得税法 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-259/par-1: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 (e-Gov law ID 340AC0000000033)
- art-259/par-2: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 (e-Gov law ID 340AC0000000033)
- art-259/par-2: 法第九十条第三項 → 所得税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/income-tax-act/art-90/par-3 (e-Gov law ID 340AC0000000033)
- art-259/par-2: 法第百四条第一項第一号 → 所得税法 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-260/par-1: 法第百六条第三項 → 所得税法 第百六条第三項 (Article 106, paragraph (3)), art-106/par-3 — https://japanlaw.org/ja/income-tax-act/art-106/par-3 (e-Gov law ID 340AC0000000033)
- art-260/par-1: 第百九条第三項 → 所得税法 第百九条第三項 (Article 109, paragraph (3)), art-109/par-3 — https://japanlaw.org/ja/income-tax-act/art-109/par-3 (e-Gov law ID 340AC0000000033)
- art-261/par-1: 法第百十一条第四項 → 所得税法 第百十一条第四項 (Article 111, paragraph (4)), art-111/par-4 — https://japanlaw.org/ja/income-tax-act/art-111/par-4 (e-Gov law ID 340AC0000000033)
- art-261/par-1: 第一号 → 所得税法施行令 第二百六十一条第一項第一号 (Article 261, paragraph (1), item (i)), art-261/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261/par-1/item-1
- art-261/par-1: 第二号 → 所得税法施行令 第二百六十一条第一項第二号 (Article 261, paragraph (1), item (ii)), art-261/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261/par-1/item-2
- art-261/par-1/item-1: 法第八十七条第二項 → 所得税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/income-tax-act/art-87/par-2 (e-Gov law ID 340AC0000000033)
- art-261/par-1/item-1: 法第九十二条第二項 → 所得税法 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/ja/income-tax-act/art-92/par-2 (e-Gov law ID 340AC0000000033)
- art-261/par-1/item-2: 前号 → 所得税法施行令 第二百六十一条第一項第一号 (Article 261, paragraph (1), item (i)), art-261/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-259#art-261/par-1/item-1
- art-262/par-1: 法第百二十条第三項第一号 → 所得税法 第百二十条第三項第一号 (Article 120, paragraph (3), item (i)), art-120/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-1: この項 → 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/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1
- art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第二号 (Article 262, paragraph (1), item (ii)), art-262/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-2
- art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第三号 (Article 262, paragraph (1), item (iii)), art-262/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-3
- art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第四号 (Article 262, paragraph (1), item (iv)), art-262/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-4
- art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第五号 (Article 262, paragraph (1), item (v)), art-262/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1/item-5
- art-262/par-1: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-262/par-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-262/par-1: 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-262/par-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 同条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-1: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033)
- art-262/par-1/item-1: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033)
- art-262/par-1/item-2: 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-262/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-262/par-1/item-4/sub-1: 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-262/par-1/item-4/sub-1: 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/20280101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1
- art-262/par-1/item-4/sub-3: 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-262/par-1/item-4/sub-3: 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/20280101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-2
- art-262/par-1/item-4/sub-3: 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/20280101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1
- art-262/par-1/item-4/sub-4: 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-262/par-1/item-4/sub-4: 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/20280101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-2
- art-262/par-1/item-4/sub-4: 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/20280101_508CO0000000093/text/pt-2/ch-2/from-art-208-3#art-208-5/par-1
- art-262/par-1/item-4/sub-5: 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-262/par-1/item-6: 法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2 (e-Gov law ID 340AC0000000033)
- art-262/par-2: 前項 → 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/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1
- art-262/par-2: この項 → 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/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-2
- art-262/par-2: 電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項 → e-Gov law 412AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-262/par-3: 法第百二十条第三項第二号 → 所得税法 第百二十条第三項第二号 (Article 120, paragraph (3), item (ii)), art-120/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-3: この項 → 所得税法施行令 第二百六十二条第三項 (Article 262, paragraph (3)), art-262/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3
- art-262/par-3: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 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-262/par-3: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/art-195/par-5 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 第二百三条の六第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-3: 第一号 → 所得税法施行令 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-3/item-1
- art-262/par-4: 法第百二十条第三項第三号 → 所得税法 第百二十条第三項第三号 (Article 120, paragraph (3), item (iii)), art-120/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 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-262/par-4: この項 → 所得税法施行令 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4
- art-262/par-4: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 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-262/par-4: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/art-195/par-5 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 第二百三条の六第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-4: 第一号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1
- art-262/par-4: 第二号 → 所得税法施行令 第二百六十二条第四項第二号 (Article 262, paragraph (4), item (ii)), art-262/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-2
- art-262/par-4: 第三号 → 所得税法施行令 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-3
- art-262/par-4/item-1: 次号 → 所得税法施行令 第二百六十二条第四項第二号 (Article 262, paragraph (4), item (ii)), art-262/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-2
- art-262/par-4/item-1: 第三号 → 所得税法施行令 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-3
- art-262/par-4/item-2: 次号 → 所得税法施行令 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-3
- art-262/par-4/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-262/par-4/item-2/sub-1: 前号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1
- art-262/par-4/item-2/sub-2: 前号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1
- art-262/par-4/item-2/sub-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-262/par-4/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-262/par-4/item-3/sub-1: 第一号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-4/item-1
- art-262/par-4/item-3/sub-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-262/par-5: 法第百二十条第三項第四号 → 所得税法 第百二十条第三項第四号 (Article 120, paragraph (3), item (iv)), art-120/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-4 (e-Gov law ID 340AC0000000033)
- art-262/par-5: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-5: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033)
- art-262/par-5: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-5: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033)
- art-262/par-5: 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-262/par-5: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-262/par-6: 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/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262#art-262/par-1
- art-262-2/par-1: 法第百二十一条第一項 → 所得税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act/art-121/par-1 (e-Gov law ID 340AC0000000033)
- art-262-2/par-1: 第一号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-1
- art-262-2/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-262-2/par-1/item-1: 法第百五十七条第一項第一号 → 所得税法 第百五十七条第一項第一号 (Article 157, paragraph (1), item (i)), art-157/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-157/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-262-2/par-1/item-2: 前号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-1
- art-262-2/par-1/item-3: 第一号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-1
- art-262-2/par-1/item-4: 第一号 → 所得税法施行令 第二百六十二条の二第一項第一号 (Article 262-2, paragraph (1), item (i)), art-262-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-262-2/par-1/item-1
- art-263/par-1: 法第百二十四条第一項 → 所得税法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act/art-124/par-1 (e-Gov law ID 340AC0000000033)
- art-263/par-1: 第二項 → 所得税法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act/art-124/par-2 (e-Gov law ID 340AC0000000033)
- art-263/par-1: 第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 (e-Gov law ID 340AC0000000033)
- art-263/par-1: 第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 (e-Gov law ID 340AC0000000033)
- art-263/par-1: 第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 (e-Gov law ID 340AC0000000033)
- art-263/par-1: 法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 (e-Gov law ID 340AC0000000033)
- art-263/par-1: 第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 (e-Gov law ID 340AC0000000033)
- art-263/par-2: 前項 → 所得税法施行令 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263/par-1
- art-263/par-3: 前項 → 所得税法施行令 第二百六十三条第二項 (Article 263, paragraph (2)), art-263/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263/par-2
- art-264/par-1: 法第百二十条第一項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-264/par-1: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-264/par-1: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 (e-Gov law ID 340AC0000000033)
- art-264/par-1: 法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/ja/income-tax-act/art-215 (e-Gov law ID 340AC0000000033)
- art-264/par-1: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033)
- art-265/par-1: 法第百三十二条第三項第三号 → 所得税法 第百三十二条第三項第三号 (Article 132, paragraph (3), item (iii)), art-132/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-132/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-266/par-1: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 (e-Gov law ID 340AC0000000033)
- art-266/par-1: 第一号 → 所得税法施行令 第二百六十六条第一項第一号 (Article 266, paragraph (1), item (i)), art-266/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-1
- art-266/par-1: 第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2
- art-266/par-1/item-1: 法第百三十二条第一項第一号 → 所得税法 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-266/par-1/item-1: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-266/par-1/item-2: 前号 → 所得税法施行令 第二百六十六条第一項第一号 (Article 266, paragraph (1), item (i)), art-266/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-1
- art-266/par-1/item-2: 法第百二十条第一項第一号 → 所得税法 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-266/par-1/item-2: 法第三十三条第三項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-266/par-1/item-2/sub-2: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 (e-Gov law ID 340AC0000000033)
- art-266/par-2: 法第百三十五条第一項第二号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-266/par-2: 第一号 → 所得税法施行令 第二百六十六条第二項第一号 (Article 266, paragraph (2), item (i)), art-266/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-1
- art-266/par-2: 第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2
- art-266/par-2/item-1: 法第百三十五条第一項第二号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-266/par-2/item-2: 法第百三十五条第一項第二号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-266/par-2/item-2: 法第三十三条第三項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-266/par-2/item-2/sub-2: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 (e-Gov law ID 340AC0000000033)
- art-266/par-3: 第一項第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2
- art-266/par-3: 前項第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2
- art-266/par-3/item-1: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-266/par-3/item-1: 同項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-266/par-3/item-1: 第一項第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2
- art-266/par-3/item-1: 前項第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2
- art-266/par-3/item-4: 第一項第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-1/item-2
- art-266/par-3/item-4: 前項第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-266/par-2/item-2
- art-266-2/par-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-1: 国税通則法施行令（昭和三十七年政令第百三十五号）第十六条 → e-Gov law 337CO0000000135, 第十六条 (Article 16), art-16 — not held in this collection
- art-266-2/par-1: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-1: この項 → 所得税法施行令 第二百六十六条の二第一項 (Article 266-2, paragraph (1)), art-266-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-1
- art-266-2/par-1: 次項 → 所得税法施行令 第二百六十六条の二第二項 (Article 266-2, paragraph (2)), art-266-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-2
- art-266-2/par-1: 次条 → 所得税法施行令 第二百六十六条の三 (Article 266-3), art-266-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3
- art-266-2/par-2: 前項 → 所得税法施行令 第二百六十六条の二第一項 (Article 266-2, paragraph (1)), art-266-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-1
- art-266-2/par-3: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: この条 → 所得税法施行令 第二百六十六条の二 (Article 266-2), art-266-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2
- art-266-2/par-3: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: 第七項 → 所得税法施行令 第二百六十六条の二第七項 (Article 266-2, paragraph (7)), art-266-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-7
- art-266-2/par-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: 同条第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: 同条第三項 → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-4: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-5: 第百七十条第二項 → 所得税法施行令 第百七十条第二項 (Article 170, paragraph (2)), art-170/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170#art-170/par-2
- art-266-2/par-5: 法第百三十七条の二第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6: 法第百三十七条の二第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6: 第一号 → 所得税法施行令 第二百六十六条の二第六項第一号 (Article 266-2, paragraph (6), item (i)), art-266-2/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6/item-1
- art-266-2/par-6: 第二号 → 所得税法施行令 第二百六十六条の二第六項第二号 (Article 266-2, paragraph (6), item (ii)), art-266-2/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6/item-2
- art-266-2/par-6/item-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-1: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 次項 → 所得税法施行令 第二百六十六条の二第七項 (Article 266-2, paragraph (7)), art-266-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-7
- art-266-2/par-6/item-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-7: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-7: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-7: 前項 → 所得税法施行令 第二百六十六条の二第六項 (Article 266-2, paragraph (6)), art-266-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6
- art-266-2/par-8: 法第百三十七条の二第九項第三号 → 所得税法 第百三十七条の二第九項第三号 (Article 137-2, paragraph (9), item (iii)), art-137-2/par-9/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-9/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-8: 同条第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-8: 国税通則法第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 (e-Gov law ID 337AC0000000066)
- art-266-2/par-8: この項 → 所得税法施行令 第二百六十六条の二第八項 (Article 266-2, paragraph (8)), art-266-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-8
- art-266-2/par-8: 同条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066)
- art-266-2/par-9: 法第百三十七条の二第十三項 → 所得税法 第百三十七条の二第十三項 (Article 137-2, paragraph (13)), art-137-2/par-13 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-13 (e-Gov law ID 340AC0000000033)
- art-266-2/par-9: この条 → 所得税法施行令 第二百六十六条の二 (Article 266-2), art-266-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2
- art-266-2/par-9: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-9: 同条 → 所得税法 第百三十七条の二 (Article 137-2), art-137-2 — https://japanlaw.org/ja/income-tax-act/art-137-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066)
- art-266-2/par-10: 次条第六項 → 所得税法施行令 第二百六十六条の三第六項 (Article 266-3, paragraph (6)), art-266-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-6
- art-266-2/par-10: 第七項 → 所得税法施行令 第二百六十六条の三第七項 (Article 266-3, paragraph (7)), art-266-3/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-7
- art-266-2/par-10: 法第百三十七条の三第八項 → 所得税法 第百三十七条の三第八項 (Article 137-3, paragraph (8)), art-137-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-8 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-9 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 第三号 → 所得税法 第百三十七条の三第十四項第三号 (Article 137-3, paragraph (14), item (iii)), art-137-3/par-14/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-11: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-10 (e-Gov law ID 340AC0000000033)
- art-266-2/par-11: 第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-266-2/par-11: 第三号 → 所得税法 第百三十七条の三第十四項第三号 (Article 137-3, paragraph (14), item (iii)), art-137-3/par-14/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-12: 次条第十六項 → 所得税法施行令 第二百六十六条の三第十六項 (Article 266-3, paragraph (16)), art-266-3/par-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-16
- art-266-2/par-12: 第十七項 → 所得税法施行令 第二百六十六条の三第十七項 (Article 266-3, paragraph (17)), art-266-3/par-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-17
- art-266-2/par-12: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-12: 同条第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-6 (e-Gov law ID 340AC0000000033)
- art-266-2/par-12: 第七項 → 所得税法施行令 第二百六十六条の二第七項 (Article 266-2, paragraph (7)), art-266-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-7
- art-266-3/par-1: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-2: 前項 → 所得税法施行令 第二百六十六条の三第一項 (Article 266-3, paragraph (1)), art-266-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-1
- art-266-3/par-3: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-3: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-3: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-3: この条 → 所得税法施行令 第二百六十六条の三 (Article 266-3), art-266-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3
- art-266-3/par-3: 法第六十条の三第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-3: 法第六十条の三第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-4: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-4/item-1: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-4/item-1: 次号 → 所得税法施行令 第二百六十六条の三第四項第二号 (Article 266-3, paragraph (4), item (ii)), art-266-3/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-4/item-2
- art-266-3/par-4/item-2: 法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-4/item-2: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-5: 第一項 → 所得税法施行令 第二百六十六条の三第一項 (Article 266-3, paragraph (1)), art-266-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-1
- art-266-3/par-5: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-5: 第二項 → 所得税法施行令 第二百六十六条の三第二項 (Article 266-3, paragraph (2)), art-266-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-2
- art-266-3/par-6: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-7: 前項 → 所得税法施行令 第二百六十六条の三第六項 (Article 266-3, paragraph (6)), art-266-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-6
- art-266-3/par-8: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-10 (e-Gov law ID 340AC0000000033)
- art-266-3/par-8: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-8: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-8: 第二十一項 → 所得税法施行令 第二百六十六条の三第二十一項 (Article 266-3, paragraph (21)), art-266-3/par-21 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-21
- art-266-3/par-9: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-9: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-9: 第十二項 → 所得税法施行令 第二百六十六条の三第十二項 (Article 266-3, paragraph (12)), art-266-3/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-12
- art-266-3/par-9: この項 → 所得税法施行令 第二百六十六条の三第九項 (Article 266-3, paragraph (9)), art-266-3/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-9
- art-266-3/par-10: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-10: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: この項 → 所得税法施行令 第二百六十六条の三第十一項 (Article 266-3, paragraph (11)), art-266-3/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-11
- art-266-3/par-11: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-11: 同条第五項 → 所得税法 第百三十七条の三第五項 (Article 137-3, paragraph (5)), art-137-3/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-5 (e-Gov law ID 340AC0000000033)
- art-266-3/par-12: 法第百三十七条の三第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13: 法第百三十七条の三第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13: 第一号 → 所得税法施行令 第二百六十六条の三第十三項第一号 (Article 266-3, paragraph (13), item (i)), art-266-3/par-13/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13/item-1
- art-266-3/par-13: 第二号 → 所得税法施行令 第二百六十六条の三第十三項第二号 (Article 266-3, paragraph (13), item (ii)), art-266-3/par-13/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13/item-2
- art-266-3/par-13/item-1: 法第百三十七条の三第四項 → 所得税法 第百三十七条の三第四項 (Article 137-3, paragraph (4)), art-137-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-4 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-1: 同条第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 次項 → 所得税法施行令 第二百六十六条の三第十四項 (Article 266-3, paragraph (14)), art-266-3/par-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-14
- art-266-3/par-13/item-2: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 同条第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 第十五項 → 所得税法施行令 第二百六十六条の三第十五項 (Article 266-3, paragraph (15)), art-266-3/par-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-15
- art-266-3/par-13/item-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-13/item-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 前条第六項 → 所得税法施行令 第二百六十六条の二第六項 (Article 266-2, paragraph (6)), art-266-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-6
- art-266-3/par-14: 前項 → 所得税法施行令 第二百六十六条の三第十三項 (Article 266-3, paragraph (13)), art-266-3/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13
- art-266-3/par-14: 同項第一号 → 所得税法施行令 第二百六十六条の三第十三項第一号 (Article 266-3, paragraph (13), item (i)), art-266-3/par-13/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13/item-1
- art-266-3/par-14: 法第百三十七条の二第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 第百三十七条の三第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 同項第二号 → 所得税法施行令 第二百六十六条の三第十三項第二号 (Article 266-3, paragraph (13), item (ii)), art-266-3/par-13/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13/item-2
- art-266-3/par-14: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-14: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-15: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-15: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-15: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-15: 同条第六項 → 所得税法 第百三十七条の三第六項 (Article 137-3, paragraph (6)), art-137-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-6 (e-Gov law ID 340AC0000000033)
- art-266-3/par-15: 同条第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 (e-Gov law ID 340AC0000000033)
- art-266-3/par-15: 第十三項 → 所得税法施行令 第二百六十六条の三第十三項 (Article 266-3, paragraph (13)), art-266-3/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-13
- art-266-3/par-15: 前項 → 所得税法施行令 第二百六十六条の三第十四項 (Article 266-3, paragraph (14)), art-266-3/par-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-14
- art-266-3/par-16: 法第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-16: 同条第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 (e-Gov law ID 340AC0000000033)
- art-266-3/par-16: 前項 → 所得税法施行令 第二百六十六条の三第十五項 (Article 266-3, paragraph (15)), art-266-3/par-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-15
- art-266-3/par-16: この項 → 所得税法施行令 第二百六十六条の三第十六項 (Article 266-3, paragraph (16)), art-266-3/par-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-16
- art-266-3/par-16: 次項 → 所得税法施行令 第二百六十六条の三第十七項 (Article 266-3, paragraph (17)), art-266-3/par-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-17
- art-266-3/par-16: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-17: 前項 → 所得税法施行令 第二百六十六条の三第十六項 (Article 266-3, paragraph (16)), art-266-3/par-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-16
- art-266-3/par-18: 法第百三十七条の三第十一項第三号 → 所得税法 第百三十七条の三第十一項第三号 (Article 137-3, paragraph (11), item (iii)), art-137-3/par-11/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-11/item-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-18: 国税通則法第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 (e-Gov law ID 337AC0000000066)
- art-266-3/par-18: 前条第八項 → 所得税法施行令 第二百六十六条の二第八項 (Article 266-2, paragraph (8)), art-266-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-2#art-266-2/par-8
- art-266-3/par-18: 同法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066)
- art-266-3/par-19: 法第百三十七条の三第十五項 → 所得税法 第百三十七条の三第十五項 (Article 137-3, paragraph (15)), art-137-3/par-15 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-15 (e-Gov law ID 340AC0000000033)
- art-266-3/par-19: この条 → 所得税法施行令 第二百六十六条の三 (Article 266-3), art-266-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3
- art-266-3/par-19: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 (e-Gov law ID 340AC0000000033)
- art-266-3/par-19: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 (e-Gov law ID 340AC0000000033)
- art-266-3/par-19: 同条 → 所得税法 第百三十七条の三 (Article 137-3), art-137-3 — https://japanlaw.org/ja/income-tax-act/art-137-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-20: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066)
- art-266-3/par-20: 第六項 → 所得税法施行令 第二百六十六条の三第六項 (Article 266-3, paragraph (6)), art-266-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-6
- art-266-3/par-20: 第七項 → 所得税法施行令 第二百六十六条の三第七項 (Article 266-3, paragraph (7)), art-266-3/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-7
- art-266-3/par-20: 法第百三十七条の三第八項 → 所得税法 第百三十七条の三第八項 (Article 137-3, paragraph (8)), art-137-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-8 (e-Gov law ID 340AC0000000033)
- art-266-3/par-20: 第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-9 (e-Gov law ID 340AC0000000033)
- art-266-3/par-20: 第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-266-3/par-20: 第三号 → 所得税法 第百三十七条の三第十四項第三号 (Article 137-3, paragraph (14), item (iii)), art-137-3/par-14/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14/item-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-21: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-10 (e-Gov law ID 340AC0000000033)
- art-266-3/par-21: 第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-266-3/par-21: 第三号 → 所得税法 第百三十七条の三第十四項第三号 (Article 137-3, paragraph (14), item (iii)), art-137-3/par-14/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14/item-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-22: 第十六項 → 所得税法施行令 第二百六十六条の三第十六項 (Article 266-3, paragraph (16)), art-266-3/par-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-16
- art-266-3/par-22: 第十七項 → 所得税法施行令 第二百六十六条の三第十七項 (Article 266-3, paragraph (17)), art-266-3/par-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-17
- art-266-3/par-22: 法第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 (e-Gov law ID 340AC0000000033)
- art-266-3/par-22: 同条第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 (e-Gov law ID 340AC0000000033)
- art-266-3/par-22: 第十五項 → 所得税法施行令 第二百六十六条の三第十五項 (Article 266-3, paragraph (15)), art-266-3/par-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-266-3#art-266-3/par-15
- art-267/par-1: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-1: 第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-1: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-267/par-1/item-1: 簡易郵便局法（昭和二十四年法律第二百十三号）第二条 → e-Gov law 324AC0000000213, 第二条 (Article 2), art-2 — not held in this collection
- art-267/par-1/item-1: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection
- art-267/par-1/item-1: 銀行法（昭和五十六年法律第五十九号）第二条第十六項 → 銀行法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/banking-act/art-2/par-16 (e-Gov law ID 356AC0000000059)
- art-267/par-1/item-1: 同条第十四項 → 銀行法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/ja/banking-act/art-2/par-14 (e-Gov law ID 356AC0000000059)
- art-267/par-1/item-2: 法第百三十八条第二項 → 所得税法 第百三十八条第二項 (Article 138, paragraph (2)), art-138/par-2 — https://japanlaw.org/ja/income-tax-act/art-138/par-2 (e-Gov law ID 340AC0000000033)
- art-267/par-2: 前項 → 所得税法施行令 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1
- art-267/par-3: 第一項第二号 → 所得税法施行令 第二百六十七条第一項第二号 (Article 267, paragraph (1), item (ii)), art-267/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1/item-2
- art-267/par-4: 第一項 → 所得税法施行令 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1
- art-267/par-4: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-4: 第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-267/par-4: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-267/par-5: 第一項 → 所得税法施行令 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-267/par-1
- art-267/par-5: 第二百六十三条第二項 → 所得税法施行令 第二百六十三条第二項 (Article 263, paragraph (2)), art-263/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-262-2#art-263/par-2
- art-268/par-1: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-268/par-1: 第三項 → 所得税法施行令 第二百六十八条第三項 (Article 268, paragraph (3)), art-268/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-3
- art-268/par-1/item-1: 法第百二十条第二項 → 所得税法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/ja/income-tax-act/art-120/par-2 (e-Gov law ID 340AC0000000033)
- art-268/par-1/item-1: この条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268
- art-268/par-1/item-2: 前号 → 所得税法施行令 第二百六十八条第一項第一号 (Article 268, paragraph (1), item (i)), art-268/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-1/item-1
- art-268/par-2: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-268/par-2: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-268/par-2: 次項 → 所得税法施行令 第二百六十八条第三項 (Article 268, paragraph (3)), art-268/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-3
- art-268/par-2/item-2: 前号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
- art-268/par-2/item-2: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-268/par-2/item-3: 前二号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
- art-268/par-2/item-3: 前二号 → 所得税法施行令 第二百六十八条第二項第二号 (Article 268, paragraph (2), item (ii)), art-268/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-2
- art-268/par-3: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-268/par-3: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-268/par-3: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-268/par-3/item-1: 前項第一号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
- art-268/par-3/item-1: 法第百三十八条第一項 → 所得税法 第百三十八条第一項 (Article 138, paragraph (1)), art-138/par-1 — https://japanlaw.org/ja/income-tax-act/art-138/par-1 (e-Gov law ID 340AC0000000033)
- art-268/par-3/item-2: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-268/par-3/item-2: 第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 前条第一項第一号 → 所得税法施行令 第二百六十八条第一項第一号 (Article 268, paragraph (1), item (i)), art-268/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-1/item-1
- art-269/par-1: 法第百三十九条第三項 → 所得税法 第百三十九条第三項 (Article 139, paragraph (3)), art-139/par-3 — https://japanlaw.org/ja/income-tax-act/art-139/par-3 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 第百六十条第三項 → 所得税法 第百六十条第三項 (Article 160, paragraph (3)), art-160/par-3 — https://japanlaw.org/ja/income-tax-act/art-160/par-3 (e-Gov law ID 340AC0000000033)
- art-269/par-1: 第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-269/par-1: この条 → 所得税法施行令 第二百六十九条 (Article 269), art-269 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269
- art-269/par-1: 前条第二項第一号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
- art-269/par-1: 第二号 → 所得税法施行令 第二百六十八条第二項第二号 (Article 268, paragraph (2), item (ii)), art-268/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-2
- art-269/par-1/item-1: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-269/par-1/item-1: この条 → 所得税法施行令 第二百六十九条 (Article 269), art-269 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-269
- art-270/par-1: 法第百三十九条第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-270/par-1: 第一号 → 所得税法施行令 第二百七十条第一項第一号 (Article 270, paragraph (1), item (i)), art-270/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-1
- art-270/par-1: 第二号 → 所得税法施行令 第二百七十条第一項第二号 (Article 270, paragraph (1), item (ii)), art-270/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-2
- art-270/par-1/item-1: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-1: 第二百六十八条第一項第一号 → 所得税法施行令 第二百六十八条第一項第一号 (Article 268, paragraph (1), item (i)), art-268/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-1/item-1
- art-270/par-1/item-1: この条 → 所得税法施行令 第二百七十条 (Article 270), art-270 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270
- art-270/par-1/item-1: 法第百三十九条第二項 → 所得税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/income-tax-act/art-139/par-2 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-1: 第百六十条第二項 → 所得税法 第百六十条第二項 (Article 160, paragraph (2)), art-160/par-2 — https://japanlaw.org/ja/income-tax-act/art-160/par-2 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 法第百三十九条第一項 → 所得税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/income-tax-act/art-139/par-1 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 第百六十条第一項 → 所得税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/income-tax-act/art-160/par-1 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 前号 → 所得税法施行令 第二百七十条第一項第一号 (Article 270, paragraph (1), item (i)), art-270/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270/par-1/item-1
- art-270/par-1/item-2: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-270/par-1/item-2: 第二百六十八条第二項第一号 → 所得税法施行令 第二百六十八条第二項第一号 (Article 268, paragraph (2), item (i)), art-268/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-267#art-268/par-2/item-1
- art-270/par-1/item-2/sub-1: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-270/par-1/item-2/sub-1: この条 → 所得税法施行令 第二百七十条 (Article 270), art-270 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-270
- art-271/par-1: 法第百四十条第一項第二号 → 所得税法 第百四十条第一項第二号 (Article 140, paragraph (1), item (ii)), art-140/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-140/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-271/par-1: 第百四十一条第一項第二号 → 所得税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-141/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-271/par-1/item-1: 第二百一条第一項第二号 → 所得税法施行令 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2
- art-271/par-1/item-2: 第二百一条第一項第二号 → 所得税法施行令 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-201/par-1/item-2
- art-271/par-1/item-3: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-1
- art-271/par-1/item-3: 前号 → 所得税法施行令 第二百七十一条第一項第二号 (Article 271, paragraph (1), item (ii)), art-271/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-2
- art-271/par-1/item-4: 第二号 → 所得税法施行令 第二百七十一条第一項第二号 (Article 271, paragraph (1), item (ii)), art-271/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-2
- art-271/par-1/item-4: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-1
- art-271/par-1/item-4: 前号 → 所得税法施行令 第二百七十一条第一項第三号 (Article 271, paragraph (1), item (iii)), art-271/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-3
- art-271/par-1/item-5: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-1
- art-271/par-1/item-5: 第三号 → 所得税法施行令 第二百七十一条第一項第三号 (Article 271, paragraph (1), item (iii)), art-271/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-3
- art-271/par-1/item-5: 第百九十九条 → 所得税法施行令 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199
- art-271/par-1/item-6: 第一号 → 所得税法施行令 第二百七十一条第一項第一号 (Article 271, paragraph (1), item (i)), art-271/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-1
- art-271/par-1/item-6: 第四号 → 所得税法施行令 第二百七十一条第一項第四号 (Article 271, paragraph (1), item (iv)), art-271/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1/item-4
- art-271/par-1/item-6: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 (e-Gov law ID 340AC0000000033)
- art-271/par-1/item-6: 第百九十九条 → 所得税法施行令 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198#art-199
- art-271/par-1/item-6: 法第九十条第三項 → 所得税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/income-tax-act/art-90/par-3 (e-Gov law ID 340AC0000000033)
- art-271/par-2: 前項 → 所得税法施行令 第二百七十一条第一項 (Article 271, paragraph (1)), art-271/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271/par-1
- art-271/par-2: 法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-271/par-2: 同条第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-1 (e-Gov law ID 340AC0000000033)
- art-271/par-2: 法第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/income-tax-act/art-142/par-2 (e-Gov law ID 340AC0000000033)
- art-272/par-1: 法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 (e-Gov law ID 340AC0000000033)
- art-272/par-1: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 法第百四十条第一項から第三項まで → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/income-tax-act/art-140/par-1 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 法第百四十条第一項から第三項まで → 所得税法 第百四十条第二項 (Article 140, paragraph (2)), art-140/par-2 — https://japanlaw.org/ja/income-tax-act/art-140/par-2 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 法第百四十条第一項から第三項まで → 所得税法 第百四十条第三項 (Article 140, paragraph (3)), art-140/par-3 — https://japanlaw.org/ja/income-tax-act/art-140/par-3 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 第百四十一条第一項から第三項まで → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 第百四十一条第一項から第三項まで → 所得税法 第百四十一条第二項 (Article 141, paragraph (2)), art-141/par-2 — https://japanlaw.org/ja/income-tax-act/art-141/par-2 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 第百四十一条第一項から第三項まで → 所得税法 第百四十一条第三項 (Article 141, paragraph (3)), art-141/par-3 — https://japanlaw.org/ja/income-tax-act/art-141/par-3 (e-Gov law ID 340AC0000000033)
- art-272/par-2: 前条 → 所得税法施行令 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-271
- art-273/par-1: 法第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 (e-Gov law ID 340AC0000000033)
- art-273/par-1: 第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 (e-Gov law ID 340AC0000000033)
- art-273/par-1: 法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/income-tax-act/art-142/par-1 (e-Gov law ID 340AC0000000033)
- art-273/par-2: 前項 → 所得税法施行令 第二百七十三条第一項 (Article 273, paragraph (1)), art-273/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-5/from-art-270#art-273/par-1
---
## 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 a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_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-20261106T163957-085, 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-20261106T163957-085, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-090, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-067, 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-20261106T173921-067, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-068, 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-20261106T173921-068, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-069, 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-20261106T173921-069, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-070, 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-20261106T173921-070, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-071, 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-20261106T173921-071, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-order-amendments-20261106T173921-002, 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