# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十七条の五 (Article 167-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百六十七条の五 (Article 167-5)（特定支出の支出等を証する書類） — address `art-167-5` - 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-167-5 - 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. --- ### 第百六十七条の五（特定支出の支出等を証する書類） — Documents Certifying the Payment, etc. of Specific Expenses caption: machine translation, not official art-167-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5 **第一項** 法第五十七条の二第四項（給与所得者の特定支出の控除の特例）に規定する政令で定める書類は、次の各号に掲げる支出の区分に応じ当該各号に定める書類とする。 art-167-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5/par-1 The documents specified by Cabinet Order prescribed in Article 57-2, paragraph (4) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act are the documents specified in each of the following items for the category of expenditures set out in that item. machine translation, not official **一** 法第五十七条の二第二項第一号から第五号まで、第六号（第百六十七条の三第五項第二号（給与所得者の特定支出の範囲）に係る部分に限る。）及び第七号に掲げる支出　当該支出につき、これを領収した者の領収を証する書類その他の当該支出の事実及び支出した金額を証する書類 art-167-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5/par-1/item-1 Expenditures set out in Article 57-2, paragraph (2), items (i) through (v), item (vi) (limited to the portion pertaining to Article 167-3, paragraph (5), item (ii) (Scope of Specific Expenses of Salary Income Earners)), and item (vii) of the Act: documents certifying receipt by the person who received payment of that expenditure and other documents certifying the fact of that expenditure and the amount expended; machine translation, not official **二** 法第五十七条の二第二項第六号（第百六十七条の三第五項第一号に係る部分に限る。）に掲げる支出　当該支出につき、これを領収した者の領収を証する書類その他の当該支出の事実及び支出した金額を証する書類並びに次に掲げる場合の区分に応じ次に定める書類 art-167-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5/par-1/item-2 Expenditures set out in Article 57-2, paragraph (2), item (vi) of the Act (limited to the portion pertaining to Article 167-3, paragraph (5), item (i)): documents certifying receipt by the person who received payment of that expenditure and other documents certifying the fact of that expenditure and the amount expended, and the documents specified below for the category of cases set out below: machine translation, not official **イ** 航空機を利用する場合　その航空機に搭乗をした年月日及び搭乗区間につき、財務省令で定めるところにより、航空法（昭和二十七年法律第二百三十一号）第二条第十八項（定義）に規定する航空運送事業を営む者が証する書類 art-167-5/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5/par-1/item-2/sub-1 where an aircraft is used: documents certifying, in accordance with Ministry of Finance Order, the date on which the aircraft was boarded and the section boarded, issued by a person who operates an air transport business prescribed in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952); machine translation, not official **ロ** 鉄道、船舶又は自動車（以下この条において「鉄道等」という。）を利用する場合（その利用に係る運賃及び料金の額が財務省令で定める金額以上である場合に限る。）　その鉄道等を利用した年月日及び乗車又は乗船の区間につき、財務省令で定めるところにより、鉄道事業法第七条第一項（事業基本計画の変更等）に規定する鉄道事業者、海上運送法（昭和二十四年法律第百八十七号）第二条第二項（定義）に規定する船舶運航事業を営む者又は道路運送法（昭和二十六年法律第百八十三号）第二条第二項（定義）に規定する自動車運送事業を営む者が証する書類 art-167-5/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5/par-1/item-2/sub-2 where a railway, vessel, or automobile (hereinafter in this Article referred to as "railways, etc.") is used (limited to the case where the amount of fares and charges for that use is the amount specified by Ministry of Finance Order or more): documents certifying, in accordance with Ministry of Finance Order, the date on which the railways, etc. were used and the section of boarding, issued by a railway operator prescribed in Article 7, paragraph (1) (Change, etc. of Basic Business Plan) of the Railway Business Act, a person who operates a ship operation business prescribed in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949), or a person who operates an automobile transport business prescribed in Article 2, paragraph (2) (Definitions) of the Road Transportation Act (Act No. 183 of 1951). machine translation, not official --- ## Cites - art-167-5/par-1: 法第五十七条の二第四項 → 所得税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-4 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第一号 (Article 57-2, paragraph (2), item (i)), art-57-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-1 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第二号 (Article 57-2, paragraph (2), item (ii)), art-57-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-2 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第三号 (Article 57-2, paragraph (2), item (iii)), art-57-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-3 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-4 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 法第五十七条の二第二項第一号から第五号まで → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-5 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-1: 第百六十七条の三第五項第二号 → 所得税法施行令 第百六十七条の三第五項第二号 (Article 167-3, paragraph (5), item (ii)), art-167-3/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-3/par-5/item-2 - art-167-5/par-1/item-1: 第七号 → 所得税法 第五十七条の二第二項第七号 (Article 57-2, paragraph (2), item (vii)), art-57-2/par-2/item-7 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-7 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-2: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-6 (e-Gov law ID 340AC0000000033) - art-167-5/par-1/item-2: 第百六十七条の三第五項第一号 → 所得税法施行令 第百六十七条の三第五項第一号 (Article 167-3, paragraph (5), item (i)), art-167-3/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-3/par-5/item-1 - art-167-5/par-1/item-2/sub-1: 航空法（昭和二十七年法律第二百三十一号）第二条第十八項 → e-Gov law 327AC0000000231, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - art-167-5/par-1/item-2/sub-2: この条 → 所得税法施行令 第百六十七条の五 (Article 167-5), art-167-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5 - art-167-5/par-1/item-2/sub-2: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - art-167-5/par-1/item-2/sub-2: 海上運送法（昭和二十四年法律第百八十七号）第二条第二項 → e-Gov law 324AC0000000187, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-167-5/par-1/item-2/sub-2: 道路運送法（昭和二十六年法律第百八十三号）第二条第二項 → e-Gov law 326AC0000000183, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百六十七条の五第一項第二号ロ（特定支出の支出等を証する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-5/par-1/item-2/sub-2 - 所得税法施行令 附則第九条第一項（給与所得者の特定支出の控除の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-9/par-1 - 所得税法施行規則 第三十六条の六第一項（特定支出の支出等を証する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十六条の六第二項（特定支出の支出等を証する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-2 (e-Gov law ID 340M50000040011) --- ## 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-20261106T163957-055, 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-20261106T163957-055, 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