# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十五条 (Article 275) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275. 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: 第二百七十五条 (Article 275)（同族関係者の範囲） — address `art-275` - 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-275 - 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. --- ### 第二百七十五条（同族関係者の範囲） — Scope of Family-Related Persons caption: machine translation, not official art-275 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275 **第一項** 法第百五十七条第一項（同族会社等の行為又は計算の否認等）に規定する株主等と政令で定める特殊の関係のある居住者は、次に掲げる者とする。 art-275/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1 The Residents who have a special relationship specified by Cabinet Order with a Shareholder, Member, or Other Investor prescribed in Article 157, paragraph (1) (Negation of Actions or Calculations by a Family Company) of the Act are the following persons. machine translation, not official **一** 当該株主等の親族 art-275/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-1 a relative of that Shareholder, Member, or Other Investor; machine translation, not official **二** 当該株主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 art-275/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-2 a person who has not filed a notification of marriage with that Shareholder, Member, or Other Investor but is in circumstances equivalent to a de facto marital relationship; machine translation, not official **三** 当該株主等の使用人 art-275/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-3 an employee of that Shareholder, Member, or Other Investor; machine translation, not official **四** 前三号に掲げる者以外の者で当該株主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 art-275/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-4 a person other than the persons set out in the preceding three items who maintains a livelihood by means of money or other assets received from that Shareholder, Member, or Other Investor; machine translation, not official **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 art-275/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-5 a relative of the persons set out in the preceding three items who shares the same livelihood with those persons. machine translation, not official --- ## Cites - art-275/par-1: 法第百五十七条第一項 → 所得税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/income-tax-act/art-157/par-1 (e-Gov law ID 340AC0000000033) - art-275/par-1/item-4: 前三号 → 所得税法施行令 第二百七十五条第一項第一号 (Article 275, paragraph (1), item (i)), art-275/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-1 - art-275/par-1/item-4: 前三号 → 所得税法施行令 第二百七十五条第一項第二号 (Article 275, paragraph (1), item (ii)), art-275/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-2 - art-275/par-1/item-4: 前三号 → 所得税法施行令 第二百七十五条第一項第三号 (Article 275, paragraph (1), item (iii)), art-275/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-3 - art-275/par-1/item-5: 前三号 → 所得税法施行令 第二百七十五条第一項第二号 (Article 275, paragraph (1), item (ii)), art-275/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-2 - art-275/par-1/item-5: 前三号 → 所得税法施行令 第二百七十五条第一項第三号 (Article 275, paragraph (1), item (iii)), art-275/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-3 - art-275/par-1/item-5: 前三号 → 所得税法施行令 第二百七十五条第一項第四号 (Article 275, paragraph (1), item (iv)), art-275/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百七十五条第一項第四号（同族関係者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-4 - 所得税法施行令 第二百七十五条第一項第五号（同族関係者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-275/par-1/item-5 --- ## 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-20261106T163957-090, 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