# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十一条 (Article 21)
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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: 第二十一条 (Article 21)（非課税とされる職務上必要な給付） — address `art-21`
- 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-21
- 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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### 第二十一条（非課税とされる職務上必要な給付） — Benefits Necessary for Duties Treated as Nontaxable
caption: machine translation, not official
art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21
**第一項** 法第九条第一項第六号（非課税所得）に規定する政令で定めるものは、次に掲げるものとする。
art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1
The matters specified by Cabinet Order prescribed in Article 9, paragraph (1), item (vi) (Nontaxable Income) of the Act are the following:
machine translation, not official
**一** 船員法第八十条第一項（食料の支給）の規定により支給される食料その他法令の規定により無料で支給される食料
art-21/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-1
Food provided pursuant to Article 80, paragraph (1) (Provision of Food) of the Mariners Act and other food provided free of charge pursuant to the provisions of laws and regulations;
machine translation, not official
**二** 給与所得を有する者でその職務の性質上制服を着用すべき者がその使用者から支給される制服その他の身回品
art-21/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-2
Uniforms and other personal effects provided by the employer to a person who has salary income and who is required to wear a uniform due to the nature of their duties;
machine translation, not official
**三** 前号に規定する者がその使用者から同号に規定する制服その他の身回品の貸与を受けることによる利益
art-21/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-3
The benefit a person prescribed in the preceding item receives by being lent, by the employer, the uniforms and other personal effects prescribed in that item;
machine translation, not official
**四** 国家公務員宿舎法（昭和二十四年法律第百十七号）第十二条（無料宿舎）の規定により無料で宿舎の貸与を受けることによる利益その他給与所得を有する者でその職務の遂行上やむを得ない必要に基づき使用者から指定された場所に居住すべきものがその指定する場所に居住するために家屋の貸与を受けることによる利益
art-21/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-4
The benefit of being lent a residence free of charge pursuant to Article 12 (Free Housing) of the National Public Officers' Housing Act (Act No. 117 of 1949), and the benefit that a person who has salary income and who is to reside in a place designated by the employer, based on unavoidable necessity in the performance of their duties, receives by being lent a house in order to reside in the designated place.
machine translation, not official
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## Cites
- art-21/par-1: 法第九条第一項第六号 → 所得税法 第九条第一項第六号 (Article 9, paragraph (1), item (vi)), art-9/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-21/par-1/item-1: 船員法第八十条第一項 → e-Gov law 322AC0000000100, 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — not held in this collection
- art-21/par-1/item-3: 前号 → 所得税法施行令 第二十一条第一項第二号 (Article 21, paragraph (1), item (ii)), art-21/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-2
- art-21/par-1/item-4: 国家公務員宿舎法（昭和二十四年法律第百十七号）第十二条 → e-Gov law 324AC0000000117, 第十二条 (Article 12), art-12 — not held in this collection
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第二十一条第一項第三号（非課税とされる職務上必要な給付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21/par-1/item-3
- 所得税法施行令 附則第十条第一項（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10/par-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-20261106T163957-010, 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-20261106T163957-010, 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