# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十八条 (Article 28) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28. 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: 第二十八条 (Article 28)（非課税とされる金品の交付を行う団体） — address `art-28` - 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-28 - 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. --- ### 第二十八条（非課税とされる金品の交付を行う団体） — Organizations That Deliver Money or Goods Treated as Nontaxable caption: machine translation, not official art-28 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28 **第一項** 法第九条第一項第十四号（非課税所得）に規定する政令で定める団体は、オリンピック競技大会又はパラリンピック競技大会において実施される競技に関する業務を行う一般社団法人若しくは一般財団法人又は特定非営利活動法人（特定非営利活動促進法（平成十年法律第七号）第二条第二項（定義）に規定する特定非営利活動法人をいう。次項において同じ。）のうち、その運営組織が適正であり、かつ、法第九条第一項第十四号の金品の交付を適正に行うことができると認められるものとして文部科学大臣が財務大臣と協議して指定するものとする。 art-28/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-1 The organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xiv) (Nontaxable Income) of the Act are those, among general incorporated associations, general incorporated foundations, or specified non-profit corporations (meaning specified non-profit corporations prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998); the same applies in the following paragraph) that conduct operations related to competitions held at the Olympic Games or Paralympic Games, that the Minister of Education, Culture, Sports, Science and Technology, in consultation with the Minister of Finance, designates as being found to have a proper operating organization and to be able to properly deliver the money and goods under Article 9, paragraph (1), item (xiv) of the Act. machine translation, not official **第二項** 文部科学大臣は、前項の規定により一般社団法人若しくは一般財団法人又は特定非営利活動法人を指定したときは、これを告示する。 art-28/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-2 When the Minister of Education, Culture, Sports, Science and Technology has designated a general incorporated association, general incorporated foundation, or specified non-profit corporation pursuant to the provisions of the preceding paragraph, the Minister is to give public notice of it. machine translation, not official --- ## Cites - art-28/par-1: 法第九条第一項第十四号 → 所得税法 第九条第一項第十四号 (Article 9, paragraph (1), item (xiv)), art-9/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-14 (e-Gov law ID 340AC0000000033) - art-28/par-1: 特定非営利活動促進法（平成十年法律第七号）第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-28/par-1: 次項 → 所得税法施行令 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-2 - art-28/par-2: 前項 → 所得税法施行令 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二十八条第一項（非課税とされる金品の交付を行う団体） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-1 - 所得税法施行令 第二十八条第二項（非課税とされる金品の交付を行う団体） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28/par-2 - 所得税法施行令 附則第四条第一項第二号（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-2 - 所得税法施行令 附則第二条第一項（非課税とされる金品の交付を行う財団法人日本オリンピック委員会に加盟している団体に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-2/par-1 --- ## 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-20261106T173921-008, 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