# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十七条の三 (Article 197-3)

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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: 第百九十七条の三 (Article 197-3) — address `art-197-3`
- 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-197-3
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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.

---

### 第百九十七条の三
<sup>art-197-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3</sup>

    **第一項**  法第六十七条の三第一項（信託に係る所得の金額の計算）に規定する政令で定める金額は、同項の法人課税信託が法人税法第二条第二十九号の二ロ（定義）に掲げる信託に該当しないこととなつた時の直前における同項に規定する受託法人の同項の信託財産に属する資産及び負債の帳簿価額に相当する金額とする。
    <sup>art-197-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-1</sup>
    The amount specified by Cabinet Order as prescribed in Article 67-3, paragraph (1) (Calculation of Amounts of Income Pertaining to Trusts) of the Act is to be the amount equivalent to the book value of the assets and liabilities belonging to the trust property referred to in that paragraph of the trust corporation prescribed in that paragraph, immediately before the time when the Trust Subject to Corporate Taxation referred to in that paragraph ceases to fall under the trust listed in Article 2, item (xxix)-2, (b) (Definitions) of the Corporation Tax Act.
    <sup>machine translation, not official</sup>

    **第二項**  法第六十七条の三第四項第二号に規定する政令で定める株式は、第八十四条第一項（譲渡制限付株式の価額等）に規定する特定譲渡制限付株式とする。
    <sup>art-197-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-2</sup>
    The shares specified by Cabinet Order as prescribed in Article 67-3, paragraph (4), item (ii) of the Act are the specified restricted shares prescribed in Article 84, paragraph (1) (Value, etc. of Restricted Shares).
    <sup>machine translation, not official</sup>

    **第三項**  法第六十七条の三第四項第三号に規定する政令で定める特殊の関係のある個人は、次に掲げる者とする。
    <sup>art-197-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3</sup>
    The individuals who have a special relationship specified by Cabinet Order as prescribed in Article 67-3, paragraph (4), item (iii) of the Act are the following persons:
    <sup>machine translation, not official</sup>

      **一**  法第六十七条の三第四項第三号に規定する役員等（以下この項及び次項第一号において「役員等」という。）の親族
      <sup>art-197-3/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-1</sup>
      a relative of the officers or similar persons prescribed in Article 67-3, paragraph (4), item (iii) of the Act (hereinafter in this paragraph and in item (i) of the following paragraph referred to as "officers or similar persons");
      <sup>machine translation, not official</sup>

      **二**  役員等と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
      <sup>art-197-3/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-2</sup>
      a person who has not filed a notification of marriage with the officers or similar persons but is in circumstances equivalent to a de facto marital relationship with them;
      <sup>machine translation, not official</sup>

      **三**  役員等の使用人
      <sup>art-197-3/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-3</sup>
      an employee of the officers or similar persons;
      <sup>machine translation, not official</sup>

      **四**  前三号に掲げる者以外の者で役員等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もの
      <sup>art-197-3/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-4</sup>
      a person other than those set out in the preceding three items who maintains a livelihood by means of money or other assets received from the officers or similar persons; or
      <sup>machine translation, not official</sup>

      **五**  前三号に掲げる者と生計を一にするこれらの者の親族
      <sup>art-197-3/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-5</sup>
      a relative of the persons set out in the preceding three items who shares the same livelihood with those persons.
      <sup>machine translation, not official</sup>

    **第四項**  法第六十七条の三第四項第三号に規定する政令で定める特殊の関係のある法人は、次に掲げる法人とする。
    <sup>art-197-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4</sup>
    The corporations that have a special relationship specified by Cabinet Order as prescribed in Article 67-3, paragraph (4), item (iii) of the Act are the following corporations:
    <sup>machine translation, not official</sup>

      **一**  役員等（これと前項に規定する特殊の関係のある個人を含む。以下この項において「対象役員等」という。）が法人を支配している場合における当該法人
      <sup>art-197-3/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-1</sup>
      a corporation in the case where officers or similar persons (including individuals who have a special relationship prescribed in the preceding paragraph with them; hereinafter in this paragraph referred to as "covered officers, etc.") control that corporation;
      <sup>machine translation, not official</sup>

      **二**  対象役員等及びこれと前号に規定する特殊の関係のある法人が他の法人を支配している場合における当該他の法人
      <sup>art-197-3/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-2</sup>
      another corporation in the case where covered officers, etc. and a corporation that has a special relationship prescribed in the preceding item with them control that other corporation; or
      <sup>machine translation, not official</sup>

      **三**  対象役員等及びこれと前二号に規定する特殊の関係のある法人が他の法人を支配している場合における当該他の法人
      <sup>art-197-3/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-3</sup>
      another corporation in the case where covered officers, etc. and a corporation that has a special relationship prescribed in the preceding two items with them control that other corporation.
      <sup>machine translation, not official</sup>

    **第五項**  法人税法施行令第四条第三項（同族関係者の範囲）の規定は、前項第一号に規定する法人を支配している場合及び同項第二号又は第三号に規定する他の法人を支配している場合について準用する。
    <sup>art-197-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-5</sup>
    The provisions of Article 4, paragraph (3) (Scope of Related Persons of a Family Company) of the Order for the Enforcement of the Corporation Tax Act apply mutatis mutandis to the case of controlling the corporation prescribed in item (i) of the preceding paragraph and the case of controlling the other corporation prescribed in item (ii) or (iii) of that paragraph.
    <sup>machine translation, not official</sup>

    **第六項**  法第六十七条の三第一項の居住者が同項の規定により資産及び負債の引継ぎを受けたものとされた場合における同項の信託財産に属する資産については、第一項に規定する該当しないこととなつた時の直前における同項に規定する帳簿価額に相当する金額により取得したものとみなして、当該居住者の各年分の各種所得の金額を計算するものとする。この場合において、同条第一項の法人課税信託の同項に規定する受託法人が当該資産を取得した日を当該居住者の当該資産の取得の日とする。
    <sup>art-197-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-6</sup>
    Where a Resident referred to in Article 67-3, paragraph (1) of the Act is deemed to have taken over assets and liabilities pursuant to the provisions of that paragraph, the Resident's amounts of Income in Each Class for each year are to be calculated by deeming the assets belonging to the trust property referred to in that paragraph to have been acquired at the amount equivalent to the book value prescribed in paragraph (1) immediately before the time of ceasing to fall under the trust as prescribed in that paragraph. In this case, the day on which the trust corporation prescribed in that paragraph of the Trust Subject to Corporate Taxation referred to in paragraph (1) of that Article acquired those assets is deemed to be the day on which the Resident acquired those assets.
    <sup>machine translation, not official</sup>

    **第七項**  法第六十七条の三第一項の居住者が同項の規定により資産及び負債の引継ぎを受けたものとされた場合におけるその引継ぎにより生じた損失の額は、当該居住者の各年分の各種所得の金額の計算上、生じなかつたものとする。
    <sup>art-197-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-7</sup>
    Where a Resident referred to in Article 67-3, paragraph (1) of the Act is deemed to have taken over assets and liabilities pursuant to the provisions of that paragraph, the amount of any loss arising from that takeover is deemed not to have arisen in calculating the Resident's amounts of Income in Each Class for each year.
    <sup>machine translation, not official</sup>

    **第八項**  法第六十七条の三第二項に規定する収益の額は、第一項に規定する資産の同項の帳簿価額の合計額が同項に規定する負債の同項の帳簿価額の合計額を超える場合におけるその超える部分の金額に相当する金額とし、前項に規定する損失の額は、当該資産の帳簿価額の合計額が当該負債の帳簿価額の合計額に満たない場合におけるその満たない部分の金額に相当する金額とする。
    <sup>art-197-3/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-8</sup>
    The amount of profit prescribed in Article 67-3, paragraph (2) of the Act is to be the amount equivalent to the portion by which the total book value, prescribed in paragraph (1), of the assets prescribed in that paragraph exceeds the total book value, prescribed in that paragraph, of the liabilities prescribed in that paragraph, and the amount of loss prescribed in the preceding paragraph is to be the amount equivalent to the portion by which the total book value of those assets falls short of the total book value of those liabilities.
    <sup>machine translation, not official</sup>

    **第九項**  法第六十七条の三第五項に規定する信託に関する権利が当該信託に関する権利の全部でない場合における同項から同条第八項までの規定の適用については、次に定めるところによる。
    <sup>art-197-3/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-9</sup>
    The following apply to the application of Article 67-3, paragraphs (5) through (8) of the Act where the right relating to a trust prescribed in paragraph (5) of that Article is not the whole of the rights relating to that trust.
    <sup>machine translation, not official</sup>

      **一**  当該信託についての受益者等（法第六十七条の三第九項に規定する受益者等をいう。以下この項において同じ。）が一である場合には、当該信託に関する権利の全部を当該受益者等が有するものとみなす。
      <sup>art-197-3/par-9/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-9/item-1</sup>
      if there is one beneficiary, etc. of that trust (meaning the beneficiary or deemed beneficiary prescribed in Article 67-3, paragraph (9) of the Act; the same applies hereinafter in this paragraph), that beneficiary, etc. is deemed to hold the whole of the rights relating to that trust.
      <sup>machine translation, not official</sup>

      **二**  当該信託についての受益者等が二以上ある場合には、当該信託に関する権利の全部をそれぞれの受益者等がその有する権利の内容に応じて有するものとみなす。
      <sup>art-197-3/par-9/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-9/item-2</sup>
      if there are two or more beneficiaries, etc. of that trust, each beneficiary, etc. is deemed to hold the whole of the rights relating to that trust in accordance with the content of the rights that the beneficiary, etc. holds.
      <sup>machine translation, not official</sup>

---

## Cites
- art-197-3/par-1: 法第六十七条の三第一項 → 所得税法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-1 (e-Gov law ID 340AC0000000033)
- art-197-3/par-1: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-197-3/par-2: 法第六十七条の三第四項第二号 → 所得税法 第六十七条の三第四項第二号 (Article 67-3, paragraph (4), item (ii)), art-67-3/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-4/item-2 (e-Gov law ID 340AC0000000033)
- art-197-3/par-2: 第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1
- art-197-3/par-3: 法第六十七条の三第四項第三号 → 所得税法 第六十七条の三第四項第三号 (Article 67-3, paragraph (4), item (iii)), art-67-3/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-197-3/par-3/item-1: 法第六十七条の三第四項第三号 → 所得税法 第六十七条の三第四項第三号 (Article 67-3, paragraph (4), item (iii)), art-67-3/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-197-3/par-3/item-1: この項 → 所得税法施行令 第百九十七条の三第三項 (Article 197-3, paragraph (3)), art-197-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3
- art-197-3/par-3/item-1: 次項第一号 → 所得税法施行令 第百九十七条の三第四項第一号 (Article 197-3, paragraph (4), item (i)), art-197-3/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-1
- art-197-3/par-3/item-4: 前三号 → 所得税法施行令 第百九十七条の三第三項第一号 (Article 197-3, paragraph (3), item (i)), art-197-3/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-1
- art-197-3/par-3/item-4: 前三号 → 所得税法施行令 第百九十七条の三第三項第二号 (Article 197-3, paragraph (3), item (ii)), art-197-3/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-2
- art-197-3/par-3/item-4: 前三号 → 所得税法施行令 第百九十七条の三第三項第三号 (Article 197-3, paragraph (3), item (iii)), art-197-3/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-3
- art-197-3/par-3/item-5: 前三号 → 所得税法施行令 第百九十七条の三第三項第二号 (Article 197-3, paragraph (3), item (ii)), art-197-3/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-2
- art-197-3/par-3/item-5: 前三号 → 所得税法施行令 第百九十七条の三第三項第三号 (Article 197-3, paragraph (3), item (iii)), art-197-3/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-3
- art-197-3/par-3/item-5: 前三号 → 所得税法施行令 第百九十七条の三第三項第四号 (Article 197-3, paragraph (3), item (iv)), art-197-3/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-4
- art-197-3/par-4: 法第六十七条の三第四項第三号 → 所得税法 第六十七条の三第四項第三号 (Article 67-3, paragraph (4), item (iii)), art-67-3/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-197-3/par-4/item-1: 前項 → 所得税法施行令 第百九十七条の三第三項 (Article 197-3, paragraph (3)), art-197-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3
- art-197-3/par-4/item-1: この項 → 所得税法施行令 第百九十七条の三第四項 (Article 197-3, paragraph (4)), art-197-3/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4
- art-197-3/par-4/item-2: 前号 → 所得税法施行令 第百九十七条の三第四項第一号 (Article 197-3, paragraph (4), item (i)), art-197-3/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-1
- art-197-3/par-4/item-3: 前二号 → 所得税法施行令 第百九十七条の三第四項第一号 (Article 197-3, paragraph (4), item (i)), art-197-3/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-1
- art-197-3/par-4/item-3: 前二号 → 所得税法施行令 第百九十七条の三第四項第二号 (Article 197-3, paragraph (4), item (ii)), art-197-3/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-2
- art-197-3/par-5: 前項第一号 → 所得税法施行令 第百九十七条の三第四項第一号 (Article 197-3, paragraph (4), item (i)), art-197-3/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-1
- art-197-3/par-5: 同項第二号 → 所得税法施行令 第百九十七条の三第四項第二号 (Article 197-3, paragraph (4), item (ii)), art-197-3/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-2
- art-197-3/par-5: 第三号 → 所得税法施行令 第百九十七条の三第四項第三号 (Article 197-3, paragraph (4), item (iii)), art-197-3/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-3
- art-197-3/par-6: 法第六十七条の三第一項 → 所得税法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-1 (e-Gov law ID 340AC0000000033)
- art-197-3/par-6: 第一項 → 所得税法施行令 第百九十七条の三第一項 (Article 197-3, paragraph (1)), art-197-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-1
- art-197-3/par-7: 法第六十七条の三第一項 → 所得税法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-1 (e-Gov law ID 340AC0000000033)
- art-197-3/par-8: 法第六十七条の三第二項 → 所得税法 第六十七条の三第二項 (Article 67-3, paragraph (2)), art-67-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-2 (e-Gov law ID 340AC0000000033)
- art-197-3/par-8: 第一項 → 所得税法施行令 第百九十七条の三第一項 (Article 197-3, paragraph (1)), art-197-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-1
- art-197-3/par-8: 前項 → 所得税法施行令 第百九十七条の三第七項 (Article 197-3, paragraph (7)), art-197-3/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-7
- art-197-3/par-9: 法第六十七条の三第五項 → 所得税法 第六十七条の三第五項 (Article 67-3, paragraph (5)), art-67-3/par-5 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-5 (e-Gov law ID 340AC0000000033)
- art-197-3/par-9: 同項から同条第八項まで → 所得税法 第六十七条の三第六項 (Article 67-3, paragraph (6)), art-67-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-6 (e-Gov law ID 340AC0000000033)
- art-197-3/par-9: 同項から同条第八項まで → 所得税法 第六十七条の三第七項 (Article 67-3, paragraph (7)), art-67-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-7 (e-Gov law ID 340AC0000000033)
- art-197-3/par-9: 同項から同条第八項まで → 所得税法 第六十七条の三第八項 (Article 67-3, paragraph (8)), art-67-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-8 (e-Gov law ID 340AC0000000033)
- art-197-3/par-9/item-1: 法第六十七条の三第九項 → 所得税法 第六十七条の三第九項 (Article 67-3, paragraph (9)), art-67-3/par-9 — https://japanlaw.org/ja/income-tax-act/art-67-3/par-9 (e-Gov law ID 340AC0000000033)
- art-197-3/par-9/item-1: この項 → 所得税法施行令 第百九十七条の三第九項 (Article 197-3, paragraph (9)), art-197-3/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-9

## Cited by

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

- 所得税法施行令 第百九十七条の三第三項第一号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-1
- 所得税法施行令 第百九十七条の三第三項第四号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-4
- 所得税法施行令 第百九十七条の三第三項第五号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-3/item-5
- 所得税法施行令 第百九十七条の三第四項第一号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-1
- 所得税法施行令 第百九十七条の三第四項第二号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-2
- 所得税法施行令 第百九十七条の三第四項第三号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-4/item-3
- 所得税法施行令 第百九十七条の三第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-5
- 所得税法施行令 第百九十七条の三第六項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-6
- 所得税法施行令 第百九十七条の三第八項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-8
- 所得税法施行令 第百九十七条の三第九項第一号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-9/item-1

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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-20261106T163957-070, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-055, 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-20261106T173921-055, 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