# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条の三 (Article 11-3)

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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: 第十一条の三 (Article 11-3)（勤労学生の範囲） — address `art-11-3`
- 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-11-3
- 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.

---

### 第十一条の三（勤労学生の範囲） — Scope of Working Students
<sup>caption: machine translation, not official</sup>
<sup>art-11-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3</sup>

  **第一項**  法第二条第一項第三十二号ロ（定義）に規定する政令で定める者は、次に掲げる者とする。
  <sup>art-11-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1</sup>
  Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the Act are the following persons:
  <sup>machine translation, not official</sup>

    **一**  独立行政法人国立病院機構、独立行政法人労働者健康安全機構、日本赤十字社、商工会議所、健康保険組合、健康保険組合連合会、国民健康保険団体連合会、国家公務員共済組合連合会、社会福祉法人、宗教法人、一般社団法人及び一般財団法人並びに農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十一号（事業）に掲げる事業を行う農業協同組合連合会及び医療法人
    <sup>art-11-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-1</sup>
    Incorporated administrative agency the National Hospital Organization, incorporated administrative agency the Japan Organization of Occupational Health and Safety, the Japanese Red Cross Society, chambers of commerce, health insurance societies, the National Federation of Health Insurance Societies, Federations of National Health Insurance Associations, the Federation of National Public Service Personnel Mutual Aid Associations, social welfare corporations, religious corporations, general incorporated associations and general incorporated foundations, federations of agricultural cooperatives that conduct the business listed in Article 10, paragraph (1), item (xi) (Business) of the Agricultural Co-operatives Act (Act No. 132 of 1947), and medical care corporations;
    <sup>machine translation, not official</sup>

    **二**  学校教育法（昭和二十二年法律第二十六号）第百二十四条（専修学校）に規定する専修学校又は同法第百三十四条第一項（各種学校）に規定する各種学校のうち、教育水準を維持するための教員の数その他の文部科学大臣が定める基準を満たすものを設置する者（前号に掲げる者を除く。）
    <sup>art-11-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-2</sup>
    A person (excluding a person listed in the preceding item) that establishes, among specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act (Act No. 26 of 1947) and miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of that Act, one that satisfies the standards, such as the number of teachers for maintaining the educational level, established by the Minister of Education, Culture, Sports, Science and Technology.
    <sup>machine translation, not official</sup>

  **第二項**  法第二条第一項第三十二号ロ又はハに規定する政令で定める課程は、当該課程が次の各号に掲げる課程のいずれの区分に属するかに応じ当該各号に定める事項に該当する課程とする。
  <sup>art-11-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2</sup>
  A course specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxii), (b) or (c) of the Act is a course that falls under the matters specified in the relevant item, according to which of the categories of courses listed in the following items that course belongs to.
  <sup>machine translation, not official</sup>

    **一**  学校教育法第百二十四条に規定する専修学校の同法第百二十五条第一項（専修学校の課程）に規定する高等課程　次に掲げる事項
    <sup>art-11-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1</sup>
    Of a specialized training college prescribed in Article 124 of the School Education Act, the upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of that Act: the following matters:
    <sup>machine translation, not official</sup>

      **イ**  職業に必要な技術の教授をすること。
      <sup>art-11-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-1</sup>
      That instruction in skills necessary for an occupation is provided;
      <sup>machine translation, not official</sup>

      **ロ**  その修業期間が一年以上であること。
      <sup>art-11-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-2</sup>
      That its period of study is one year or more;
      <sup>machine translation, not official</sup>

      **ハ**  その一年の授業時間数が八百時間以上であること（次に掲げる場合には、それぞれ次に定める事項）。
      <sup>art-11-3/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3</sup>
      That its number of class hours per year is 800 hours or more (in the cases listed below, the matters specified respectively below);
      <sup>machine translation, not official</sup>

        **（１）**  夜間その他特別な時間において授業を行う場合　その一年の授業時間数が四百五十時間以上であり、かつ、その修業期間を通ずる授業時間数が八百時間以上であること。
        <sup>art-11-3/par-2/item-1/sub-3/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-1</sup>
        In the case where classes are held at night or at other special times: that the number of class hours per year is 450 hours or more, and the number of class hours throughout the period of study is 800 hours or more;
        <sup>machine translation, not official</sup>

        **（２）**  通信による教育を行う場合　次に掲げる事項
        <sup>art-11-3/par-2/item-1/sub-3/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-2</sup>
        In the case where education is provided by correspondence: the following matters:
        <sup>machine translation, not official</sup>

          **（ｉ）**  その一年の対面により行う授業の授業時間数が百二十時間以上であること。
          <sup>art-11-3/par-2/item-1/sub-3/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-2/sub3-1</sup>
          That the number of class hours of classes held face to face per year is 120 hours or more;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  その修業期間を通ずる単位数をその修業期間の年数に相当する数で除して計算した単位数が十三単位以上であり、かつ、その修業期間を通ずる単位数が二十三単位以上であること。
          <sup>art-11-3/par-2/item-1/sub-3/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-2/sub3-2</sup>
          That the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 13 credits or more, and the number of credits throughout the period of study is 23 credits or more;
          <sup>machine translation, not official</sup>

      **ニ**  その授業が年二回を超えない一定の時期に開始され、かつ、その終期が明確に定められていること。
      <sup>art-11-3/par-2/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-4</sup>
      That classes begin at fixed times not exceeding twice a year, and that their end is clearly specified;
      <sup>machine translation, not official</sup>

    **二**  学校教育法第百二十四条に規定する専修学校の同法第百二十五条第一項に規定する専門課程及び同法第百二十五条の二第一項（専攻科）に規定する専攻科（以下この号において「専攻科」という。）の課程　次に掲げる事項（専攻科の課程にあつては、ロに掲げる事項を除く。）
    <sup>art-11-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2</sup>
    Of a specialized training college prescribed in Article 124 of the School Education Act, the post-secondary course prescribed in Article 125, paragraph (1) of that Act and the advanced course prescribed in Article 125-2, paragraph (1) (Advanced Courses) of that Act (hereinafter in this item referred to as the "advanced course"): the following matters (for the advanced course, excluding the matters listed in (b)):
    <sup>machine translation, not official</sup>

      **イ**  前号イ、ロ及びニに掲げる事項
      <sup>art-11-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-1</sup>
      The matters listed in (a), (b), and (d) of the preceding item;
      <sup>machine translation, not official</sup>

      **ロ**  その修業期間を通ずる単位数をその修業期間の年数に相当する数で除して計算した単位数が三十一単位以上であること（次に掲げる場合には、それぞれ次に定める事項）。
      <sup>art-11-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2</sup>
      That the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 31 credits or more (in the cases listed below, the matters specified respectively below);
      <sup>machine translation, not official</sup>

        **（１）**  夜間その他特別な時間において授業を行う場合　その修業期間を通ずる単位数をその修業期間の年数に相当する数で除して計算した単位数が十七単位以上であり、かつ、その修業期間を通ずる単位数が三十一単位以上であること。
        <sup>art-11-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-1</sup>
        In the case where classes are held at night or at other special times: that the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 17 credits or more, and the number of credits throughout the period of study is 31 credits or more;
        <sup>machine translation, not official</sup>

        **（２）**  通信による教育を行う場合　次に掲げる事項
        <sup>art-11-3/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-2</sup>
        In the case where education is provided by correspondence: the following matters:
        <sup>machine translation, not official</sup>

          **（ｉ）**  その修業期間を通ずる対面により行う授業の授業時間数をその修業期間の年数に相当する数で除して計算した授業時間数が百二十時間以上であること。
          <sup>art-11-3/par-2/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-2/sub3-1</sup>
          That the number of class hours calculated by dividing the number of class hours of classes held face to face throughout the period of study by the number corresponding to the number of years of the period of study is 120 hours or more;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  （１）に定める事項
          <sup>art-11-3/par-2/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-2/sub3-2</sup>
          The matters specified in (1);
          <sup>machine translation, not official</sup>

    **三**  学校教育法第百二十四条に規定する専修学校の同法第百二十五条第一項に規定する一般課程　次に掲げる事項
    <sup>art-11-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3</sup>
    Of a specialized training college prescribed in Article 124 of the School Education Act, the general course prescribed in Article 125, paragraph (1) of that Act: the following matters:
    <sup>machine translation, not official</sup>

      **イ**  第一号イ及びニに掲げる事項
      <sup>art-11-3/par-2/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-1</sup>
      The matters listed in item (i), (a) and (d);
      <sup>machine translation, not official</sup>

      **ロ**  その修業期間（普通科、専攻科その他これらに類する区別された課程があり、それぞれの修業期間が一年以上であつて一の課程に他の課程が継続する場合には、これらの課程の修業期間を通算した期間）が二年以上であること。
      <sup>art-11-3/par-2/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-2</sup>
      That its period of study (where there are separately defined courses such as a general department and an advanced course, each with a period of study of one year or more, and one course is followed by another, the period obtained by aggregating the periods of study of those courses) is two years or more;
      <sup>machine translation, not official</sup>

      **ハ**  その一年の授業時間数（普通科、専攻科その他これらに類する区別された課程がある場合には、それぞれの課程の授業時間数）が六百八十時間以上であること（通信による教育を行う場合には、第一号ハ（２）に定める事項）。
      <sup>art-11-3/par-2/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-3</sup>
      That its number of class hours per year (where there are separately defined courses such as a general department and an advanced course, the number of class hours of each course) is 680 hours or more (where education is provided by correspondence, the matters specified in item (i), (c), (2));
      <sup>machine translation, not official</sup>

    **四**  前三号に掲げる課程以外の課程　次に掲げる事項
    <sup>art-11-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4</sup>
    Courses other than those listed in the preceding three items: the following matters:
    <sup>machine translation, not official</sup>

      **イ**  第一号イ及びニ並びに前号ロに掲げる事項
      <sup>art-11-3/par-2/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4/sub-1</sup>
      The matters listed in (a) and (d) of item (i) and (b) of the preceding item;
      <sup>machine translation, not official</sup>

      **ロ**  その一年の授業時間数（普通科、専攻科その他これらに類する区別された課程がある場合には、それぞれの課程の授業時間数）が六百八十時間以上であること。
      <sup>art-11-3/par-2/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4/sub-2</sup>
      That its number of class hours per year (where there are separately defined courses such as a general department and an advanced course, the number of class hours of each course) is 680 hours or more.
      <sup>machine translation, not official</sup>

  **第三項**  文部科学大臣は、第一項第二号の基準を定めたときは、これを告示する。
  <sup>art-11-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-3</sup>
  When the Minister of Education, Culture, Sports, Science and Technology has established the standards set forth in paragraph (1), item (ii), the Minister is to give public notice of them.
  <sup>machine translation, not official</sup>

---

## Cites
- art-11-3/par-1: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 (e-Gov law ID 340AC0000000033)
- art-11-3/par-1/item-1: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十一号 → e-Gov law 322AC0000000132, 第十条第一項第十一号 (Article 10, paragraph (1), item (xi)), art-10/par-1/item-11 — not held in this collection
- art-11-3/par-1/item-2: 学校教育法（昭和二十二年法律第二十六号）第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-1/item-2: 同法第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/school-education-act/art-134/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-1/item-2: 前号 → 所得税法施行令 第十一条の三第一項第一号 (Article 11-3, paragraph (1), item (i)), art-11-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-1
- art-11-3/par-2: 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-11-3/par-2/item-1: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-1: 同法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: 同法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: 同法第百二十五条の二第一項 → 学校教育法 第百二十五条の二第一項 (Article 125-2, paragraph (1)), art-125-2/par-1 — https://japanlaw.org/ja/school-education-act/art-125-2/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: この号 → 所得税法施行令 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2
- art-11-3/par-2/item-2/sub-1: 前号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-3: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-3: 同法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-3/sub-1: 第一号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-3/sub-3: 第一号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-4: 前三号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-4: 前三号 → 所得税法施行令 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2
- art-11-3/par-2/item-4: 前三号 → 所得税法施行令 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3
- art-11-3/par-2/item-4/sub-1: 第一号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-4/sub-1: 前号 → 所得税法施行令 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3
- art-11-3/par-3: 第一項第二号 → 所得税法施行令 第十一条の三第一項第二号 (Article 11-3, paragraph (1), item (ii)), art-11-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-2

## Cited by

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

- 所得税法施行令 第十一条の三第一項第二号（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-2
- 所得税法施行令 第十一条の三第二項第二号（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2
- 所得税法施行令 第十一条の三第二項第二号イ（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-1
- 所得税法施行令 第十一条の三第二項第三号イ（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-1
- 所得税法施行令 第十一条の三第二項第三号ハ（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-3
- 所得税法施行令 第十一条の三第二項第四号（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4
- 所得税法施行令 第十一条の三第二項第四号イ（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4/sub-1
- 所得税法施行令 第十一条の三第三項（勤労学生の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-3
- 所得税法施行規則 第四十七条の二第十一項第一号イ（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1/sub-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十七条の二第十一項第一号ロ（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1/sub-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十七条の二第十一項第二号イ（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2/sub-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十七条の二第十一項第二号ロ（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2/sub-2 (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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-005, 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-20261106T173921-005, 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