# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十三条 (Article 53)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53. 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: 第五十三条 (Article 53)（納税地の判定に係る特殊関係者） — address `art-53`
- 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-53
- 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.

---

### 第五十三条（納税地の判定に係る特殊関係者） — Persons in a Special Relationship for Determining the Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53</sup>

  **第一項**  法第十五条第四号（納税地）に規定する政令で定める者は、次に掲げる者及びこれらの者であつた者とする。
  <sup>art-53/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/par-1</sup>
  The persons specified by Cabinet Order prescribed in Article 15, item (iv) (Locality for Paying Over Taxes) of the Act are the persons set out in the following items and persons who have been such persons.
  <sup>machine translation, not official</sup>

    **一**  納税義務者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
    <sup>art-53/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/par-1/item-1</sup>
    a person who has not yet submitted a notification of marriage with the taxpayer but who is in circumstances equivalent to a de facto marital relationship with the taxpayer;
    <sup>machine translation, not official</sup>

    **二**  納税義務者の使用人
    <sup>art-53/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/par-1/item-2</sup>
    an employee of the taxpayer; and
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる者及び納税義務者の親族以外の者で納税義務者から受ける金銭その他の資産によつて生計を維持しているもの
    <sup>art-53/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/par-1/item-3</sup>
    a person, other than those listed in the preceding two items and relatives of the taxpayer, who maintains a livelihood by means of money or other assets received from the taxpayer.
    <sup>machine translation, not official</sup>

---

## Cites
- art-53/par-1: 法第十五条第四号 → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-53/par-1/item-3: 前二号 → 所得税法施行令 第五十三条第一項第一号 (Article 53, paragraph (1), item (i)), art-53/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/par-1/item-1
- art-53/par-1/item-3: 前二号 → 所得税法施行令 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/par-1/item-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行令 第五十三条第一項第三号（納税地の判定に係る特殊関係者） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-53/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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-015, 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