# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十九条 (Article 299)

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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: 第二百九十九条 (Article 299)（内国法人に係る所得税の税率） — address `art-299`
- 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-299
- 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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### 第二百九十九条（内国法人に係る所得税の税率） — Tax Rates for a Domestic Corporation's Income Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-299 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-299</sup>

    **第一項**  法第百七十五条第三号（内国法人に係る所得税の税率）に規定する政令で定める金額は、前条第一項に規定する金額とする。
    <sup>art-299/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-299/par-1</sup>
    The amount specified by Cabinet Order prescribed in Article 175, item (iii) (Tax Rates for a Domestic Corporation's Income Taxes) of the Act is to be the amount prescribed in paragraph (1) of the preceding Article.
    <sup>machine translation, not official</sup>

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## Cites
- art-299/par-1: 法第百七十五条第三号 → 所得税法 第百七十五条第一項第三号 (Article 175, paragraph (1), item (iii)), art-175/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-175/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-299/par-1: 前条第一項 → 所得税法施行令 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-1

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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-20261106T173921-079, 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