# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Article 11)

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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: 第十一条 (Article 11)（寡婦の範囲） — address `art-11`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十一条（寡婦の範囲） — Scope of Widows
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11</sup>

  **第一項**  法第二条第一項第三十号ロ（定義）に規定する夫の生死の明らかでない者で政令で定めるものは、次に掲げる者の妻とする。
  <sup>art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1</sup>
  A person whose husband's life or death is unclear, specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxx), (b) (Definitions) of the Act, is the wife of any of the following persons:
  <sup>machine translation, not official</sup>

    **一**  太平洋戦争の終結の当時もとの陸海軍に属していた者で、まだ国内に帰らないもの
    <sup>art-11/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-1</sup>
    A person who belonged to the former Army or Navy at the end of the Pacific War and has not yet returned to Japan;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる者以外の者で、太平洋戦争の終結の当時国外にあつてまだ国内に帰らず、かつ、その帰らないことについて同号に掲げる者と同様の事情があると認められるもの
    <sup>art-11/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-2</sup>
    A person other than those listed in the preceding item who was outside Japan at the end of the Pacific War and has not yet returned to Japan, and for whose not returning there are recognized to be circumstances similar to those of the persons listed in that item;
    <sup>machine translation, not official</sup>

    **三**  船舶が沈没し、転覆し、滅失し若しくは行方不明となつた際現にその船舶に乗つていた者若しくは船舶に乗つていてその船舶の航行中に行方不明となつた者又は航空機が墜落し、滅失し若しくは行方不明となつた際現にその航空機に乗つていた者若しくは航空機に乗つていてその航空機の航行中に行方不明となつた者で、三月以上その生死が明らかでないもの
    <sup>art-11/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-3</sup>
    A person whose life or death has been unclear for three months or more and who was actually aboard a ship when it sank, capsized, was lost, or went missing, who was aboard a ship and went missing while that ship was under way, who was actually aboard an aircraft when it crashed, was lost, or went missing, or who was aboard an aircraft and went missing while that aircraft was in flight;
    <sup>machine translation, not official</sup>

    **四**  前号に掲げる者以外の者で、死亡の原因となるべき危難に遭遇した者のうちその危難が去つた後一年以上その生死が明らかでないもの
    <sup>art-11/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-4</sup>
    A person other than those listed in the preceding item who encountered a peril that could cause death, and whose life or death has been unclear for one year or more after that peril passed;
    <sup>machine translation, not official</sup>

    **五**  前各号に掲げる者のほか、三年以上その生死が明らかでない者
    <sup>art-11/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-5</sup>
    In addition to the persons listed in the preceding items, a person whose life or death has been unclear for three years or more.
    <sup>machine translation, not official</sup>

---

## Cites
- art-11/par-1: 法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 (e-Gov law ID 340AC0000000033)
- art-11/par-1/item-2: 前号 → 所得税法施行令 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-1
- art-11/par-1/item-4: 前号 → 所得税法施行令 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-3
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-1
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-2
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-3
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第四号 (Article 11, paragraph (1), item (iv)), art-11/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-4

## Cited by

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

- 所得税法施行令 第十一条第一項第二号（寡婦の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-2
- 所得税法施行令 第十一条第一項第四号（寡婦の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-4
- 所得税法施行令 第十一条第一項第五号（寡婦の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-5
- 所得税法施行令 第十一条の二第一項（ひとり親の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2/par-1
- 所得税法施行規則 第三十六条の五第五項（給与等の支払者等による証明等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-5/par-5 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-004, 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-20261106T173921-004, 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