# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十九条 (Article 29)
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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: 第二十九条 (Article 29)（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — address `art-29`
- 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-29
- 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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### 第二十九条（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — Scope of Persons Having a Special Relationship Such That Money or Goods Provided to Cover School Expenses Are Not Treated as Nontaxable
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29
**第一項** 法第九条第一項第十五号ロ（非課税所得）に規定する当該使用人と政令で定める特別の関係がある者は、次に掲げる者とする。
art-29/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1
The persons having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (b) (Nontaxable Income) of the Act are the following persons:
machine translation, not official
**一** 当該使用人（法第九条第一項第十五号ロに規定する使用人をいう。以下この項において同じ。）の親族
art-29/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
relatives of the employee (meaning the employee prescribed in Article 9, paragraph (1), item (xv), (b) of the Act; the same applies in this paragraph);
machine translation, not official
**二** 当該使用人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及びその者の直系血族
art-29/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-2
a person who has not filed a notification of marriage with the employee but is in circumstances equivalent to a de facto marital relationship, and the lineal blood relatives of that person;
machine translation, not official
**三** 当該使用人の直系血族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-29/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-3
a person who has not filed a notification of marriage with a lineal blood relative of the employee but is in circumstances equivalent to a de facto marital relationship;
machine translation, not official
**四** 前三号に掲げる者以外の者で、当該使用人から受ける金銭その他の財産によつて生計を維持しているもの及びその者の直系血族
art-29/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-4
a person other than the persons listed in the preceding three items who maintains a livelihood by means of money or other property received from the employee, and the lineal blood relatives of that person;
machine translation, not official
**五** 前各号に掲げる者以外の者で、当該使用人の直系血族から受ける金銭その他の財産によつて生計を維持しているもの
art-29/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-5
a person other than the persons listed in the preceding items who maintains a livelihood by means of money or other property received from a lineal blood relative of the employee.
machine translation, not official
**第二項** 前項の規定は、法第九条第一項第十五号ニに規定する当該使用人と政令で定める特別の関係がある者について準用する。
art-29/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-2
The provisions of the preceding paragraph apply mutatis mutandis to a person having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (d) of the Act.
machine translation, not official
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## Cites
- art-29/par-1: 法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-29/par-1/item-1: 法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 (e-Gov law ID 340AC0000000033)
- art-29/par-1/item-1: この項 → 所得税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1
- art-29/par-1/item-4: 前三号 → 所得税法施行令 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
- art-29/par-1/item-4: 前三号 → 所得税法施行令 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-2
- art-29/par-1/item-4: 前三号 → 所得税法施行令 第二十九条第一項第三号 (Article 29, paragraph (1), item (iii)), art-29/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-3
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-2
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第三号 (Article 29, paragraph (1), item (iii)), art-29/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-3
- art-29/par-1/item-5: 前各号 → 所得税法施行令 第二十九条第一項第四号 (Article 29, paragraph (1), item (iv)), art-29/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-4
- art-29/par-2: 前項 → 所得税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1
- art-29/par-2: 法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-15 (e-Gov law ID 340AC0000000033)
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 第二十九条第一項第一号（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-1
- 所得税法施行令 第二十九条第一項第四号（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-4
- 所得税法施行令 第二十九条第一項第五号（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-1/item-5
- 所得税法施行令 第二十九条第二項（学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-29/par-2
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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-20261106T173921-008, 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