# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十二条 (Article 262) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262. 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: 第二百六十二条 (Article 262)（確定申告書に関する書類等の提出又は提示） — address `art-262` - 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-262 - e-Gov law ID: 340CO0000000096 — never renamed. 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They are never merged and never substituted for one another. --- ### 第二百六十二条（確定申告書に関する書類等の提出又は提示） — Submission or Presentation of Documents, etc. Relating to a Tax Return caption: machine translation, not official art-262 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262 **第一項** 法第百二十条第三項第一号（確定所得申告）（法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する場合を含む。）に掲げる居住者は、次に掲げる書類又は電磁的記録印刷書面（電子証明書等に記録された情報の内容を、国税庁長官の定める方法によつて出力することにより作成した書面をいう。以下この項において同じ。）を確定申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、第二号から第五号までに掲げる書類又は電磁的記録印刷書面で法第百九十条第二号（年末調整）の規定により同号に規定する給与所得控除後の給与等の金額から控除された法第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料、法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金（第三号において「小規模企業共済等掛金」という。）、法第七十六条第一項（生命保険料控除）に規定する新生命保険料（第四号イにおいて「新生命保険料」という。）若しくは旧生命保険料（第四号ロにおいて「旧生命保険料」という。）、同条第二項に規定する介護医療保険料（第四号ハにおいて「介護医療保険料」という。）、同条第三項に規定する新個人年金保険料（第四号ニにおいて「新個人年金保険料」という。）若しくは旧個人年金保険料（第四号ホにおいて「旧個人年金保険料」という。）又は法第七十七条第一項（地震保険料控除）に規定する地震保険料（第五号において「地震保険料」という。）に係るものについては、この限りでない。 art-262/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1 A Resident set out in Article 120, paragraph (3), item (i) (Filing an Income Tax Return) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act) must attach the following documents or printouts of an electronic record (meaning a document created by outputting the content of the information recorded in an electronic certificate, etc. by a method specified by the Commissioner of the National Tax Agency; the same applies hereinafter in this paragraph) to the Tax Return, or present them when submitting that return form; provided, however, that this does not apply to the documents or printouts of an electronic record set out in items (ii) through (v) that relate to the social insurance premiums set out in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act, the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act (referred to as "small enterprise-based mutual aid premiums and similar payments" in item (iii)), the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (referred to as "new life insurance premium" in item (iv), (a)) or the old life insurance premium (referred to as "old life insurance premium" in item (iv), (b)), the nursing care and medical insurance premium prescribed in paragraph (2) of that Article (referred to as "nursing care and medical insurance premium" in item (iv), (c)), the new individual pension insurance premium prescribed in paragraph (3) of that Article (referred to as "new individual pension insurance premium" in item (iv), (d)) or the old individual pension insurance premium (referred to as "old individual pension insurance premium" in item (iv), (e)), or the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (referred to as "earthquake insurance premium" in item (v)), that have been deducted pursuant to the provisions of Article 190, item (ii) (Year-End Adjustment) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item. machine translation, not official **一** 確定申告書に雑損控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる法第七十二条第一項（雑損控除）に規定する政令で定めるやむを得ない支出をした金額につきこれを領収した者のその領収を証する書類 art-262/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-1 in the case of stating matters relating to the deduction of casualty losses in the Tax Return, a document certifying receipt by the person who received payment of the amount of the unavoidable expenditure specified by Cabinet Order prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act that forms the basis for calculating the amount of the deduction stated in that return form; machine translation, not official **二** 確定申告書に社会保険料控除（法第七十四条第二項第五号に掲げる社会保険料に係るものに限る。）に関する事項を記載する場合にあつては、当該申告書に記載した当該社会保険料の金額を証する書類又は当該書類に記載すべき事項を記録した電子証明書等に係る電磁的記録印刷書面 art-262/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-2 in the case of stating matters relating to the social insurance premium deduction (limited to that relating to the social insurance premiums set out in Article 74, paragraph (2), item (v) of the Act) in the Tax Return, a document certifying the amount of those social insurance premiums stated in that return form, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded; machine translation, not official **三** 確定申告書に小規模企業共済等掛金控除に関する事項を記載する場合にあつては、当該申告書に記載した小規模企業共済等掛金の額を証する書類又は当該書類に記載すべき事項を記録した電子証明書等に係る電磁的記録印刷書面 art-262/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-3 in the case of stating matters relating to the deduction for small enterprise-based mutual aid premiums and similar payments in the Tax Return, a document certifying the amount of the small enterprise-based mutual aid premiums and similar payments stated in that return form, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded; machine translation, not official **四** 確定申告書に生命保険料控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる次に掲げる保険料の金額その他財務省令で定める事項を証する書類又は当該書類に記載すべき事項を記録した電子証明書等に係る電磁的記録印刷書面（ロに掲げる金額に係るものにあつては、当該金額が九千円を超える法第七十六条第六項に規定する旧生命保険契約等（ロにおいて「旧生命保険契約等」という。）に係るものに限る。） art-262/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4 in the case of stating matters relating to the life insurance premium deduction in the Tax Return, a document certifying the amount of the following insurance premiums that forms the basis for calculating the amount of the deduction stated in that return form and other matters specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded (in the case of one relating to the amount set out in (b), limited to one relating to an old life insurance contract, etc. prescribed in Article 76, paragraph (6) of the Act (referred to as "old life insurance contract, etc." in (b)) for which that amount exceeds 9,000 yen): machine translation, not official **イ** 新生命保険料の金額（その年において当該新生命保険料の金額に係る法第七十六条第五項に規定する新生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新生命保険料に係る部分の金額として第二百八条の五第一項（新生命保険料等の金額から控除する剰余金等の額）の定めるところにより計算した金額に限る。）を控除した残額） art-262/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-1 the amount of the new life insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) of the Act relating to the amount of that new life insurance premium, or the payment of that new life insurance premium has been made out of surplus to be distributed or a rebate to be paid under that new life insurance contract, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that new life insurance premium calculated as provided in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.))); machine translation, not official **ロ** 旧生命保険料の金額（その年において当該旧生命保険料の金額に係る旧生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧生命保険料に係る部分の金額に限る。）を控除した残額） art-262/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-2 the amount of the old life insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the old life insurance contract, etc. relating to the amount of that old life insurance premium, or the payment of that old life insurance premium has been made out of surplus to be distributed or a rebate to be paid under that old life insurance contract, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that old life insurance premium)); machine translation, not official **ハ** 介護医療保険料の金額（その年において当該介護医療保険料の金額に係る法第七十六条第七項に規定する介護医療保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該介護医療保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該介護医療保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該介護医療保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額） art-262/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-3 the amount of the nursing care and medical insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act relating to the amount of that nursing care and medical insurance premium, or the payment of that nursing care and medical insurance premium has been made out of surplus to be distributed or a rebate to be paid under that nursing care and medical insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that nursing care and medical insurance premium calculated as provided in Article 208-5, paragraph (1) as applied mutatis mutandis in paragraph (2) of that Article)); machine translation, not official **ニ** 新個人年金保険料の金額（その年において当該新個人年金保険料の金額に係る法第七十六条第八項に規定する新個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新個人年金保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額） art-262/par-1/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-4 the amount of the new individual pension insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act relating to the amount of that new individual pension insurance premium, or the payment of that new individual pension insurance premium has been made out of surplus to be distributed or a rebate to be paid under that new individual pension insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that new individual pension insurance premium calculated as provided in Article 208-5, paragraph (1) as applied mutatis mutandis in paragraph (2) of that Article)); machine translation, not official **ホ** 旧個人年金保険料の金額（その年において当該旧個人年金保険料の金額に係る法第七十六条第九項に規定する旧個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧個人年金保険料に係る部分の金額に限る。）を控除した残額） art-262/par-1/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4/sub-5 the amount of the old individual pension insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act relating to the amount of that old individual pension insurance premium, or the payment of that old individual pension insurance premium has been made out of surplus to be distributed or a rebate to be paid under that old individual pension insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that old individual pension insurance premium)); machine translation, not official **五** 確定申告書に地震保険料控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる地震保険料の金額その他財務省令で定める事項を証する書類又は当該書類に記載すべき事項を記録した電子証明書等に係る電磁的記録印刷書面 art-262/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-5 in the case of stating matters relating to the earthquake insurance premium deduction in the Tax Return, a document certifying the amount of the earthquake insurance premium that forms the basis for calculating the amount of the deduction stated in that return form and other matters specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded; machine translation, not official **六** 確定申告書に寄附金控除に関する事項を記載する場合にあつては、当該申告書に記載したその控除を受ける金額の計算の基礎となる法第七十八条第二項（寄附金控除）に規定する特定寄附金の明細書その他財務省令で定める書類又は当該書類に記載すべき事項を記録した電子証明書等に係る電磁的記録印刷書面 art-262/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-6 in the case of stating matters relating to the donation deduction in the Tax Return, a detailed statement of the specified donations prescribed in Article 78, paragraph (2) (Donation Deduction) of the Act that forms the basis for calculating the amount of the deduction stated in that return form and other documents specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded. machine translation, not official **第二項** 前項に規定する電子証明書等とは、電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）でその記録された情報について電子署名（電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項（定義）に規定する電子署名をいう。以下この項において同じ。）が行われているもの及び当該電子署名に係る電子証明書（電子署名を行つた者を確認するために用いられる事項が当該者に係るものであることを証明するために作成された電磁的記録であつて財務省令で定めるものをいう。）をいう。 art-262/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-2 The electronic certificate, etc. prescribed in the preceding paragraph means an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or other form that cannot be perceived by human senses, which is used for information processing by a computer; the same applies hereinafter in this paragraph) in which an electronic signature (meaning an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business (Act No. 102 of 2000); the same applies hereinafter in this paragraph) has been made on the recorded information, and the electronic certificate relating to that electronic signature (meaning an electronic or magnetic record created to certify that the matters used to confirm the person who made the electronic signature relate to that person, as specified by Ministry of Finance Order). machine translation, not official **第三項** 法第百二十条第三項第二号（法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）に掲げる居住者は、同号に規定する記載がされる親族に係る次に掲げる書類を、当該記載がされる障害者控除に係る障害者（確定申告書に控除対象配偶者又は控除対象扶養親族として記載がされる者を除く。以下この項において「国外居住障害者」という。）又は当該記載がされる控除対象配偶者若しくは配偶者特別控除に係る配偶者（以下この項において「国外居住配偶者」という。）の各人別に確定申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十条第二号の規定により同号に規定する給与所得控除後の給与等の金額から控除された当該国外居住障害者に係る障害者控除の額に相当する金額若しくは当該国外居住配偶者に係る配偶者控除若しくは配偶者特別控除の額に相当する金額に係る次に掲げる書類又は当該給与等の金額から控除されたこれらの相当する金額に係る国外居住障害者若しくは国外居住配偶者以外の者について法第百九十四条第五項（給与所得者の扶養控除等申告書）、第百九十五条第五項（従たる給与についての扶養控除等申告書）若しくは第二百三条の六第三項（公的年金等の受給者の扶養親族等申告書）の規定により提出し、若しくは提示した第一号に掲げる書類については、この限りでない。 art-262/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3 A Resident set out in Article 120, paragraph (3), item (ii) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act) must attach the following documents relating to the relative for whom the statement prescribed in that item is made to the Tax Return, or present them when submitting that return form, for each Person with a Disability for whom the disability deduction is stated (excluding a person stated in the Tax Return as a Claimable Spouse or claimable dependent; hereinafter in this paragraph referred to as "Person with a Disability residing outside Japan") or the Claimable Spouse for whom the statement is made or the spouse for whom the special spousal deduction is claimed (hereinafter in this paragraph referred to as "spouse residing outside Japan"); provided, however, that this does not apply to the following documents relating to the amount equivalent to the amount of the disability deduction pertaining to that Person with a Disability residing outside Japan, or the amount equivalent to the amount of the spousal deduction or special spousal deduction pertaining to that spouse residing outside Japan, that has been deducted pursuant to the provisions of Article 190, item (ii) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item, or to the documents set out in item (i) that have been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.), Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) or Article 203-6, paragraph (3) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act in respect of a person other than the Person with a Disability residing outside Japan or spouse residing outside Japan relating to those equivalent amounts deducted from that amount of salary and other wages. machine translation, not official **一** 次に掲げる者の区分に応じ次に定める旨を証する書類として財務省令で定めるもの art-262/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3/item-1 documents specified by Ministry of Finance Order as certifying the fact specified in the following for each category of persons set out in the following: machine translation, not official **イ** 国外居住障害者　当該国外居住障害者が当該居住者の親族に該当する旨 art-262/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3/item-1/sub-1 a Person with a Disability residing outside Japan: that that Person with a Disability residing outside Japan falls under a relative of that Resident; machine translation, not official **ロ** 国外居住配偶者　当該国外居住配偶者が当該居住者の配偶者に該当する旨 art-262/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3/item-1/sub-2 a spouse residing outside Japan: that that spouse residing outside Japan falls under the spouse of that Resident; machine translation, not official **二** 当該国外居住障害者又は国外居住配偶者が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの art-262/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3/item-2 a document specified by Ministry of Finance Order that makes clear that that Person with a Disability residing outside Japan or spouse residing outside Japan shares the same livelihood with that Resident. machine translation, not official **第四項** 法第百二十条第三項第三号（法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）に掲げる居住者は、同号に規定する記載がされる控除対象扶養親族又は法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この項において「国外居住扶養親族等」という。）の各人別に次の各号に掲げる場合の区分に応じ当該各号に定める書類を確定申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十条第二号の規定により同号に規定する給与所得控除後の給与等の金額から控除された扶養控除若しくは特定親族特別控除の額に相当する金額に係る当該国外居住扶養親族等の次の各号に掲げる場合の区分に応じ当該各号に定める書類又は当該給与等の金額から控除された当該相当する金額に係る国外居住扶養親族等以外の者の次の各号に掲げる場合の区分に応じ当該各号に定める書類のうち、法第百九十四条第五項、第百九十五条第五項若しくは第二百三条の六第三項の規定により提出し、若しくは提示した第一号イ、第二号イ若しくはハ若しくは第三号イに掲げる書類については、この限りでない。 art-262/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4 A Resident set out in Article 120, paragraph (3), item (iii) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act) must attach the documents set out in the following items in accordance with the categories of cases set out in those items to the Tax Return, or present them when submitting that return form, for each of the claimable dependents for whom the statement prescribed in that item is made or the specified relatives prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter in this paragraph referred to as "dependent relative, etc. residing outside Japan"); provided, however, that this does not apply, among the documents set out in the following items in accordance with the categories of cases set out in those items in respect of that dependent relative, etc. residing outside Japan relating to the amount equivalent to the amount of the deduction for Dependents or special deduction for specified relatives that has been deducted pursuant to the provisions of Article 190, item (ii) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item, or in respect of a person other than the dependent relative, etc. residing outside Japan relating to that equivalent amount deducted from that amount of salary and other wages, to the documents set out in item (i), (a), item (ii), (a) or (c), or item (iii), (a) that have been submitted or presented pursuant to the provisions of Article 194, paragraph (5), Article 195, paragraph (5) or Article 203-6, paragraph (3) of the Act. machine translation, not official **一** 次号及び第三号に掲げる場合以外の場合　次に掲げる書類 art-262/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1 cases other than those set out in the following item and item (iii): the following documents: machine translation, not official **イ** 当該国外居住扶養親族等が当該居住者の配偶者以外の親族に該当する旨を証する書類として財務省令で定めるもの art-262/par-4/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1/sub-1 a document specified by Ministry of Finance Order as certifying that that dependent relative, etc. residing outside Japan falls under a relative of that Resident other than the spouse; machine translation, not official **ロ** 当該国外居住扶養親族等が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの art-262/par-4/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1/sub-2 a document specified by Ministry of Finance Order that makes clear that that dependent relative, etc. residing outside Japan shares the same livelihood with that Resident; machine translation, not official **二** 当該国外居住扶養親族等（控除対象扶養親族に限る。ハ及び次号において同じ。）が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当するものとして扶養控除に関する事項を記載する場合　次に掲げる書類 art-262/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2 the case of stating matters relating to the deduction for Dependents on the basis that that dependent relative, etc. residing outside Japan (limited to a claimable dependent; the same applies in (c) and the following item) falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) (Definitions) of the Act: the following documents: machine translation, not official **イ** 前号イに掲げる書類 art-262/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2/sub-1 the documents set out in (a) of the preceding item; machine translation, not official **ロ** 前号ロに掲げる書類 art-262/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2/sub-2 the documents set out in (b) of the preceding item; machine translation, not official **ハ** 当該国外居住扶養親族等が法第二条第一項第三十四号の二ロ（１）に掲げる者に該当する旨を証する書類として財務省令で定めるもの art-262/par-4/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2/sub-3 a document specified by Ministry of Finance Order as certifying that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) of the Act; machine translation, not official **三** 当該国外居住扶養親族等が法第二条第一項第三十四号の二ロ（３）に掲げる者に該当するものとして扶養控除に関する事項を記載する場合　次に掲げる書類 art-262/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3 the case of stating matters relating to the deduction for Dependents on the basis that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(3) of the Act: the following documents: machine translation, not official **イ** 第一号イに掲げる書類 art-262/par-4/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3/sub-1 the documents set out in item (i), (a); machine translation, not official **ロ** 当該国外居住扶養親族等が法第二条第一項第三十四号の二ロ（３）に掲げる者に該当することを明らかにする書類として財務省令で定めるもの art-262/par-4/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3/sub-2 a document specified by Ministry of Finance Order that makes clear that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(3) of the Act. machine translation, not official **第五項** 法第百二十条第三項第四号（法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）に掲げる居住者は、法第二条第一項第三十二号ロ又はハに掲げる者に該当する旨を証する書類として財務省令で定めるものを確定申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十条第二号の規定により同号に規定する給与所得控除後の給与等の金額から勤労学生控除の額に相当する金額が控除された勤労学生については、この限りでない。 art-262/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-5 A Resident listed in Article 120, paragraph (3), item (iv) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Act) must attach to the Tax Return, or present when submitting that return form, documents specified by Ministry of Finance Order as certifying that the Resident falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) of the Act; provided, however, that this does not apply to a working student from whose amount of salary and other wages after the salary income deduction prescribed in Article 190, item (ii) of the Act an amount equivalent to the working student deduction has been deducted pursuant to the provisions of that item. machine translation, not official **第六項** 国税庁長官は、第一項の方法を定めたときは、これを告示する。 art-262/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-6 When the Commissioner of the National Tax Agency has specified the method under paragraph (1), the Commissioner is to give public notice of it. machine translation, not official --- ## Cites - art-262/par-1: 法第百二十条第三項第一号 → 所得税法 第百二十条第三項第一号 (Article 120, paragraph (3), item (i)), art-120/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-1 (e-Gov law ID 340AC0000000033) - art-262/par-1: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-1: この項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1 - art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第二号 (Article 262, paragraph (1), item (ii)), art-262/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-2 - art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第三号 (Article 262, paragraph (1), item (iii)), art-262/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-3 - art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第四号 (Article 262, paragraph (1), item (iv)), art-262/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-4 - art-262/par-1: 第二号から第五号まで → 所得税法施行令 第二百六十二条第一項第五号 (Article 262, paragraph (1), item (v)), art-262/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1/item-5 - art-262/par-1: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-262/par-1: 法第七十四条第二項第五号 → 所得税法 第七十四条第二項第五号 (Article 74, paragraph (2), item (v)), art-74/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-5 (e-Gov law ID 340AC0000000033) - art-262/par-1: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/art-75/par-2 (e-Gov law ID 340AC0000000033) - art-262/par-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033) - art-262/par-1: 同条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 (e-Gov law ID 340AC0000000033) - art-262/par-1: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-1: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-1: 法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-2: 法第七十四条第二項第五号 → 所得税法 第七十四条第二項第五号 (Article 74, paragraph (2), item (v)), art-74/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-5 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-4: 法第七十六条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-4/sub-1: 法第七十六条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-4/sub-1: 第二百八条の五第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 - art-262/par-1/item-4/sub-3: 法第七十六条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-4/sub-3: 第二百八条の五第二項 → 所得税法施行令 第二百八条の五第二項 (Article 208-5, paragraph (2)), art-208-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-2 - art-262/par-1/item-4/sub-3: 同条第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 - art-262/par-1/item-4/sub-4: 法第七十六条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-4/sub-4: 第二百八条の五第二項 → 所得税法施行令 第二百八条の五第二項 (Article 208-5, paragraph (2)), art-208-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-2 - art-262/par-1/item-4/sub-4: 同条第一項 → 所得税法施行令 第二百八条の五第一項 (Article 208-5, paragraph (1)), art-208-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208-5/par-1 - art-262/par-1/item-4/sub-5: 法第七十六条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/ja/income-tax-act/art-76/par-9 (e-Gov law ID 340AC0000000033) - art-262/par-1/item-6: 法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2 (e-Gov law ID 340AC0000000033) - art-262/par-2: 前項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1 - art-262/par-2: この項 → 所得税法施行令 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-2 - art-262/par-2: 電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項 → e-Gov law 412AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-262/par-3: 法第百二十条第三項第二号 → 所得税法 第百二十条第三項第二号 (Article 120, paragraph (3), item (ii)), art-120/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-262/par-3: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-3: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-3: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-3: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-3: この項 → 所得税法施行令 第二百六十二条第三項 (Article 262, paragraph (3)), art-262/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3 - art-262/par-3: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-262/par-3: 法第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-5 (e-Gov law ID 340AC0000000033) - art-262/par-3: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/art-195/par-5 (e-Gov law ID 340AC0000000033) - art-262/par-3: 第二百三条の六第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-3: 第一号 → 所得税法施行令 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3/item-1 - art-262/par-4: 法第百二十条第三項第三号 → 所得税法 第百二十条第三項第三号 (Article 120, paragraph (3), item (iii)), art-120/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-3 (e-Gov law ID 340AC0000000033) - art-262/par-4: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-4: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-4: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-4: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-4: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033) - art-262/par-4: この項 → 所得税法施行令 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4 - art-262/par-4: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-262/par-4: 法第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-5 (e-Gov law ID 340AC0000000033) - art-262/par-4: 第百九十五条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/art-195/par-5 (e-Gov law ID 340AC0000000033) - art-262/par-4: 第二百三条の六第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-4: 第一号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1 - art-262/par-4: 第二号 → 所得税法施行令 第二百六十二条第四項第二号 (Article 262, paragraph (4), item (ii)), art-262/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2 - art-262/par-4: 第三号 → 所得税法施行令 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3 - art-262/par-4/item-1: 次号 → 所得税法施行令 第二百六十二条第四項第二号 (Article 262, paragraph (4), item (ii)), art-262/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2 - art-262/par-4/item-1: 第三号 → 所得税法施行令 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3 - art-262/par-4/item-2: 次号 → 所得税法施行令 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3 - art-262/par-4/item-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-262/par-4/item-2/sub-1: 前号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1 - art-262/par-4/item-2/sub-2: 前号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1 - art-262/par-4/item-2/sub-3: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-262/par-4/item-3: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-262/par-4/item-3/sub-1: 第一号 → 所得税法施行令 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1 - art-262/par-4/item-3/sub-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033) - art-262/par-5: 法第百二十条第三項第四号 → 所得税法 第百二十条第三項第四号 (Article 120, paragraph (3), item (iv)), art-120/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-3/item-4 (e-Gov law ID 340AC0000000033) - art-262/par-5: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-5: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 (e-Gov law ID 340AC0000000033) - art-262/par-5: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-5: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 (e-Gov law ID 340AC0000000033) - art-262/par-5: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 (e-Gov law ID 340AC0000000033) - art-262/par-5: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-262/par-6: 第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1 ## Cited by 31 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百六十二条第一項（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1 - 所得税法施行令 第二百六十二条第二項（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-2 - 所得税法施行令 第二百六十二条第三項（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3 - 所得税法施行令 第二百六十二条第四項（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4 - 所得税法施行令 第二百六十二条第四項第一号（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-1 - 所得税法施行令 第二百六十二条第四項第二号（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2 - 所得税法施行令 第二百六十二条第四項第二号イ（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2/sub-1 - 所得税法施行令 第二百六十二条第四項第二号ロ（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-2/sub-2 - 所得税法施行令 第二百六十二条第四項第三号イ（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-4/item-3/sub-1 - 所得税法施行令 第二百六十二条第六項（確定申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-6 - 所得税法施行令 第三百十九条第一項（保険料控除申告書に関する書類等の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319/par-1 - 所得税法施行令 附則第十四条第三項（地震保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-3 - 所得税法施行令 附則第十一条第一項（確定申告書に関する書類等の提出又は提示に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-11/par-1 - 所得税法施行令 附則第五条第一項（確定申告書に関する書類等の提出又は提示に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-5/par-1 - 所得税法施行規則 第四十七条第三項第二十号（確定所得申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-20 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条第三項第二十一号（確定所得申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第一項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第二項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第三項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第四項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-4 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第五項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-5 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第五項第二号（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-5/item-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第六項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第七項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第八項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第九項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-9 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第十項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-10 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第十一項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条の二第十三項（確定所得申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第七十四条の四第一項（給与所得者の配偶者控除等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-4/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-41/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-20261106T163957-085, 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-20261106T163957-085, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-068, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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