# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十三条の二 (Article 353-2)

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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: 第三百五十三条の二 (Article 353-2)（有限責任事業組合等に係る組合員所得に関する計算書） — address `art-353-2`
- 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-353-2
- 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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### 第三百五十三条の二（有限責任事業組合等に係る組合員所得に関する計算書） — Statement of Partner Income from a Limited Liability Business Partnership
<sup>caption: machine translation, not official</sup>
<sup>art-353-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353-2</sup>

**第一項**  法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）に規定する政令で定める日は、同条に規定する投資事業有限責任組合契約において定める同条の計算期間の終了の日の翌日から二月を経過する日とする。
<sup>art-353-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353-2/par-1</sup>
The date specified by Cabinet Order prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act is to be the date on which two months elapse from the day following the last day of the calculation period prescribed in that Article that is provided for in the investment limited partnership contract prescribed in that Article.
<sup>machine translation, not official</sup>

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## Cites
- art-353-2/par-1: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 (e-Gov law ID 340AC0000000033)

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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-20261106T163957-115, 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