# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十八条 (Article 78)

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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: 第七十八条 (Article 78)（用語の意義） — address `art-78`
- 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-78
- 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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### 第七十八条（用語の意義） — Meanings of the Terms
<sup>caption: machine translation, not official</sup>
<sup>art-78 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78</sup>

      **第一項**  この款において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
      <sup>art-78/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78/par-1</sup>
      In this Subsection, the meanings of the terms listed in the following items are as prescribed respectively in those items:
      <sup>machine translation, not official</sup>

        **一**  分収造林契約　分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項（定義）に規定する分収造林契約その他一定の土地についての造林に関し、その土地の所有者、当該土地の所有者以外の者でその土地につき造林を行うもの及びこれらの者以外の者でその造林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る造林による収益を一定の割合により分収することを約定しているものをいう。
        <sup>art-78/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78/par-1/item-1</sup>
        Afforestation profit-sharing contract: a contract prescribed in Article 2, paragraph (1) (Definitions) of the Act on Special Measures concerning Shared Forest (Act No. 57 of 1958) and any other contract concluded, with respect to afforestation on a certain parcel of land, by the three parties of the owner of that land, a person other than the owner of that land who carries out afforestation on that land, and a person other than those persons who bears all or part of the expenses concerning that afforestation, or by any two of those parties, in which the parties to that contract agree, in the terms of that contract, to share the profits from afforestation under that contract at a certain ratio;
        <sup>machine translation, not official</sup>

        **二**  分収育林契約　分収林特別措置法第二条第二項に規定する分収育林契約その他一定の土地に生育する山林の保育及び管理（以下この款において「育林」という。）に関し、その土地の所有者、当該土地の所有者以外の者でその山林につき育林を行うもの及びこれらの者以外の者でその育林に関する費用の全部若しくは一部を負担するものの三者又はこれらの者のうちのいずれか二者が当事者となつて締結する契約で、その契約条項中において、当該契約の当事者が当該契約に係る育林による収益を一定の割合により分収することを約定しているものをいう。
        <sup>art-78/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78/par-1/item-2</sup>
        Forest-tending profit-sharing contract: a contract prescribed in Article 2, paragraph (2) of that Act and any other contract concluded, with respect to the conservation and management of forested land growing on a certain parcel of land (hereinafter in this Subsection referred to as "forest tending"), by the three parties of the owner of that land, a person other than the owner of that land who carries out forest tending on that forested land, and a person other than those persons who bears all or part of the expenses concerning that forest tending, or by any two of those parties, in which the parties to that contract agree, in the terms of that contract, to share the profits from forest tending under that contract at a certain ratio.
        <sup>machine translation, not official</sup>

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## Cites
- art-78/par-1/item-1: 分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項 → e-Gov law 333AC0000000057, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-78/par-1/item-2: 分収林特別措置法第二条第二項 → e-Gov law 333AC0000000057, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection

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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-20261106T163957-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-008, 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