# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十四条 (Article 164)

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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: 第百六十四条 (Article 164)（青色事業専従者給与の判定基準等） — address `art-164`
- 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-164
- 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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### 第百六十四条（青色事業専従者給与の判定基準等） — Criteria for Determining Salary for a Relative Employed Only by a Blue-Return Filer, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-164 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-164</sup>

      **第一項**  法第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する政令で定める状況は、次に掲げる状況とする。
      <sup>art-164/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-164/par-1</sup>
      The circumstances specified by Cabinet Order prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following circumstances:
      <sup>machine translation, not official</sup>

        **一**  法第五十七条第一項に規定する青色事業専従者の労務に従事した期間、労務の性質及びその提供の程度
        <sup>art-164/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-164/par-1/item-1</sup>
        the period during which a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act performed labor, the nature of the labor, and the extent to which it was provided;
        <sup>machine translation, not official</sup>

        **二**  その事業に従事する他の使用人が支払を受ける給与の状況及びその事業と同種の事業でその規模が類似するものに従事する者が支払を受ける給与の状況
        <sup>art-164/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-164/par-1/item-2</sup>
        the circumstances of the salaries received by other employees engaged in the business, and the circumstances of the salaries received by persons engaged in a business of the same kind as that business and of similar scale;
        <sup>machine translation, not official</sup>

        **三**  その事業の種類及び規模並びにその収益の状況
        <sup>art-164/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-164/par-1/item-3</sup>
        the type and scale of the business and the state of its profits.
        <sup>machine translation, not official</sup>

      **第二項**  法第五十七条第二項に規定する書類を提出した居住者は、当該書類に記載した事項を変更する場合には、財務省令で定めるところにより、その旨その他必要な事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
      <sup>art-164/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-164/par-2</sup>
      A Resident who has submitted the document prescribed in Article 57, paragraph (2) of the Act must, when changing the matters stated in that document, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Ministry of Finance Order, a document stating that fact and other necessary matters.
      <sup>machine translation, not official</sup>

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## Cites
- art-164/par-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033)
- art-164/par-1/item-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033)
- art-164/par-2: 法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/income-tax-act/art-57/par-2 (e-Gov law ID 340AC0000000033)

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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-20261106T173921-042, 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-20261106T173921-042, 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