# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十六条の二 (Article 316-2)

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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: 第三百十六条の二 (Article 316-2)（給与所得者の扶養控除等申告書に関する書類の提出又は提示） — address `art-316-2`
- 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-316-2
- 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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### 第三百十六条の二（給与所得者の扶養控除等申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Deduction for Dependents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-316-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2</sup>

    **第一項**  法第百九十四条第一項又は第三項（給与所得者の扶養控除等申告書）の規定による申告書に勤労学生に該当する旨の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）で法第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するものは、これらの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当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
    <sup>art-316-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-1</sup>
    A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident falls under a working student (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) and who falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) of the Act must attach to that return form, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying that the Resident falls under those persons.
    <sup>machine translation, not official</sup>

    **第二項**  法第百九十四条第一項又は第三項の規定による申告書に同条第一項第七号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる国外居住親族（同条第五項に規定する国外居住親族をいう。以下この条において同じ。）の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
    <sup>art-316-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2</sup>
    A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) of the Act the matters listed in paragraph (1), item (vii) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of relatives residing outside Japan listed in the following items (meaning the relatives residing outside Japan prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article), attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.
    <sup>machine translation, not official</sup>

      **一**  法第百九十四条第一項第七号の同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である国外居住親族（次号及び第三号に掲げる国外居住親族を除く。）　当該国外居住親族が当該居住者の親族に該当する旨
      <sup>art-316-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2/item-1</sup>
      a relative residing outside Japan who is a cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, set forth in Article 194, paragraph (1), item (vii) of the Act (excluding a relative residing outside Japan listed in the following item and item (iii)): that the relative residing outside Japan falls under a relative of that Resident;
      <sup>machine translation, not official</sup>

      **二**  法第百九十四条第一項第七号に規定する源泉控除対象配偶者である国外居住親族　当該国外居住親族が当該居住者の配偶者に該当する旨
      <sup>art-316-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2/item-2</sup>
      a relative residing outside Japan who is a spouse for withholding deduction prescribed in Article 194, paragraph (1), item (vii) of the Act: that the relative residing outside Japan falls under the spouse of that Resident;
      <sup>machine translation, not official</sup>

      **三**  法第百九十四条第一項第七号に規定する源泉控除対象親族である国外居住親族　当該国外居住親族が当該居住者の配偶者以外の親族に該当する旨（当該国外居住親族の同号に掲げる源泉控除対象親族に該当する事実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ことである場合には、当該国外居住親族が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨）
      <sup>art-316-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2/item-3</sup>
      a relative residing outside Japan who is a relative for withholding deduction prescribed in Article 194, paragraph (1), item (vii) of the Act: that the relative residing outside Japan falls under a relative of that Resident other than the spouse (where the fact by which the relative residing outside Japan falls under a relative for withholding deduction listed in that item is that the relative falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) of the Act, that the relative residing outside Japan falls under a relative of that Resident other than the spouse and falls under a person listed in (b), (1) of that item).
      <sup>machine translation, not official</sup>

    **第三項**  法第百九十四条第六項の規定による申告書を提出する居住者は、国外居住親族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（当該国外居住親族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の額に相当する金額の控除を受けようとする場合には、当該国外居住親族が同号ロ（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）を各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
    <sup>art-316-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-3</sup>
    A Resident who submits the return form under Article 194, paragraph (6) of the Act must attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan shares a livelihood with that Resident (where the Resident seeks to receive the deduction of an amount equivalent to the amount of the deduction for Dependents on the basis that the relative residing outside Japan falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan falls under a person listed in (b), (3) of that item).
    <sup>machine translation, not official</sup>

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## Cites
- art-316-2/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033)
- art-316-2/par-1: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033)
- art-316-2/par-1: 同条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033)
- art-316-2/par-1: 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-316-2/par-2: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2: 同条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2: 同条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2: 同条第五項 → 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-316-2/par-2: この条 → 所得税法施行令 第三百十六条の二 (Article 316-2), art-316-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2
- art-316-2/par-2/item-1: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2/item-1: 次号 → 所得税法施行令 第三百十六条の二第二項第二号 (Article 316-2, paragraph (2), item (ii)), art-316-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2/item-2
- art-316-2/par-2/item-1: 第三号 → 所得税法施行令 第三百十六条の二第二項第三号 (Article 316-2, paragraph (2), item (iii)), art-316-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2/item-3
- art-316-2/par-2/item-2: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2/item-3: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-316-2/par-2/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-316-2/par-3: 法第百九十四条第六項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/ja/income-tax-act/art-194/par-6 (e-Gov law ID 340AC0000000033)
- art-316-2/par-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)

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三百十六条の二第二項（給与所得者の扶養控除等申告書に関する書類の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2
- 所得税法施行令 第三百十六条の二第二項第一号（給与所得者の扶養控除等申告書に関する書類の提出又は提示） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316-2/par-2/item-1
- 所得税法施行規則 第七十三条の二第一項（給与所得者の扶養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-73-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十三条の二第二項（給与所得者の扶養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-73-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十三条の二第二項第一号（給与所得者の扶養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-73-2/par-2/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十三条の二第二項第二号（給与所得者の扶養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-73-2/par-2/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十三条の二第三項（給与所得者の扶養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-73-2/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第七十三条の二第四項（給与所得者の扶養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-73-2/par-4 (e-Gov law ID 340M50000040011)

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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-20261106T173921-080, 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