# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十条 (Article 260)

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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: 第二百六十条 (Article 260)（予定納税額等の通知の所轄庁） — address `art-260`
- 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-260
- 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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### 第二百六十条（予定納税額等の通知の所轄庁） — Competent Agency for Notification of Tax Prepayments, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-260 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-260</sup>

    **第一項**  法第百六条第三項（予定納税額等の通知）及び第百九条第三項（特別農業所得者に対する予定納税額等の通知）に規定する政令で定める税務署長は、これらの規定に規定する居住者の前年分の所得税につき確定申告書の提出を受け、又は当該所得税につき更正若しくは決定をした税務署長及びこれらの事実があつたことを知つている税務署長のうち、最近の納税地を所轄する税務署長とする。
    <sup>art-260/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-260/par-1</sup>
    The district director specified by Cabinet Order prescribed in Article 106, paragraph (3) (Notifying the Taxpayer of Tax Prepayments) and Article 109, paragraph (3) (Notifying Special Farming Income Earners of Tax Prepayments) of the Act is, out of the district directors who received the Tax Return for the income tax for the preceding year of a Resident prescribed in those provisions or made a Reassessment or determination for that income tax and the district directors who know that those events have occurred, the district director with jurisdiction over the most recent place for tax payment.
    <sup>machine translation, not official</sup>

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## Cites
- art-260/par-1: 法第百六条第三項 → 所得税法 第百六条第三項 (Article 106, paragraph (3)), art-106/par-3 — https://japanlaw.org/ja/income-tax-act/art-106/par-3 (e-Gov law ID 340AC0000000033)
- art-260/par-1: 第百九条第三項 → 所得税法 第百九条第三項 (Article 109, paragraph (3)), art-109/par-3 — https://japanlaw.org/ja/income-tax-act/art-109/par-3 (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-20261106T173921-067, 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