# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十八条の二 (Article 328-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-328-2. 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: 第三百二十八条の二 (Article 328-2)（組合員に類する者の範囲） — address `art-328-2` - 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-328-2 - 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. --- ### 第三百二十八条の二（組合員に類する者の範囲） — (Scope of Persons Similar to Partners) caption: Ministry of Justice translation — Japanese Law Translation Database System art-328-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-328-2 **第一項** 法第二百十二条第五項（源泉徴収義務）に規定する組合員に類する者で政令で定めるものは、同項に規定する組合契約を締結していた組合員並びに第二百八十一条の二第一項第三号（恒久的施設を通じて行う組合事業から生ずる利益）に掲げる契約を締結している者及び当該契約を締結していた者とする。 art-328-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-328-2/par-1 The persons similar to partners specified by Cabinet Order as prescribed in Article 212, paragraph (5) (Obligation to Withhold Taxes) of the Act are to be the partners who had concluded the partnership contract prescribed in that paragraph, and the persons who have concluded, and the persons who had concluded, the contract listed in Article 281-2, paragraph (1), item (iii) (Profits from Business Conducted through a Permanent Establishment under a Partnership). machine translation, not official --- ## Cites - art-328-2/par-1: 法第二百十二条第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/ja/income-tax-act/art-212/par-5 (e-Gov law ID 340AC0000000033) - art-328-2/par-1: 第二百八十一条の二第一項第三号 → 所得税法施行令 第二百八十一条の二第一項第三号 (Article 281-2, paragraph (1), item (iii)), art-281-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-2/par-1/item-3 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-085, 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