# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十二条の四 (Article 82-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4. 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: 第八十二条の四 (Article 82-4)（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） — address `art-82-4` - 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-82-4 - 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. --- ### 第八十二条の四（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） — Treatment of Trust Money, etc. Disbursed under Asset-Building Fund Contracts for Wage Earners caption: machine translation, not official art-82-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4 **第一項** 勤労者財産形成基金が、勤労者財産形成促進法第六条の三第二項（勤労者財産形成基金契約）に規定する第一種勤労者財産形成基金契約に基づいて同項第二号に規定する信託の受益者等のために支出した同項第一号に規定する信託金等又は同条第三項に規定する第二種勤労者財産形成基金契約に基づいて同項第二号に規定する勤労者について支出した同項第一号に規定する預入金等は、当該信託の受益者等又は当該勤労者に対する雑所得に係る総収入金額に含まれないものとする。 art-82-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4/par-1 Where an asset-building fund for wage earners has disbursed, under a Type 1 asset-building fund contract for wage earners prescribed in Article 6-3, paragraph (2) (Asset-Building Fund Contract for Wage Earners) of the Workers' Property Accumulation Promotion Act, the trust money, etc. prescribed in item (i) of that paragraph for the beneficiaries, etc. of the trust prescribed in item (ii) of that paragraph, or has disbursed, under a Type 2 asset-building fund contract for wage earners prescribed in paragraph (3) of that Article, the deposits, etc. prescribed in item (i) of that paragraph for the wage earners prescribed in item (ii) of that paragraph, that trust money, etc. or those deposits, etc. are not to be included in the gross revenue pertaining to miscellaneous income for those beneficiaries, etc. of the trust or those wage earners. machine translation, not official **第二項** 事業を営む個人が、勤労者財産形成促進法第七条の二十（拠出）の規定により前項に規定する信託金等又は預入金等の払込みに充てるために必要な金銭を支出した場合には、その支出した金額は、その支出した日の属する年分の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。 art-82-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4/par-2 Where an individual carrying on a business has expended, pursuant to Article 7-20 (Contribution) of the Workers' Property Accumulation Promotion Act, the money necessary to be applied to the payment of the trust money, etc. or deposits, etc. prescribed in the preceding paragraph, the amount expended is to be included in necessary expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that business for the year that includes the day on which it was expended. machine translation, not official --- ## Cites - art-82-4/par-1: 勤労者財産形成促進法第六条の三第二項 → e-Gov law 346AC0000000092, 第六条の三第二項 (Article 6-3, paragraph (2)), art-6-3/par-2 — not held in this collection - art-82-4/par-1: 同項第二号 → e-Gov law 346AC0000000092, 第六条の三第二項第二号 (Article 6-3, paragraph (2), item (ii)), art-6-3/par-2/item-2 — not held in this collection - art-82-4/par-1: 同項第一号 → e-Gov law 346AC0000000092, 第六条の三第二項第一号 (Article 6-3, paragraph (2), item (i)), art-6-3/par-2/item-1 — not held in this collection - art-82-4/par-1: 同条第三項 → e-Gov law 346AC0000000092, 第六条の三第三項 (Article 6-3, paragraph (3)), art-6-3/par-3 — not held in this collection - art-82-4/par-1: 同項第二号 → e-Gov law 346AC0000000092, 第六条の三第三項第二号 (Article 6-3, paragraph (3), item (ii)), art-6-3/par-3/item-2 — not held in this collection - art-82-4/par-1: 同項第一号 → e-Gov law 346AC0000000092, 第六条の三第三項第一号 (Article 6-3, paragraph (3), item (i)), art-6-3/par-3/item-1 — not held in this collection - art-82-4/par-2: 勤労者財産形成促進法第七条の二十 → e-Gov law 346AC0000000092, 第七条の二十 (Article 7-20), art-7-20 — not held in this collection - art-82-4/par-2: 前項 → 所得税法施行令 第八十二条の四第一項 (Article 82-4, paragraph (1)), art-82-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第八十二条の四第二項（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-4/par-2 - 所得税法施行令 第二百九十二条第二項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-292/par-2 --- ## 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-20261106T173921-025, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-026, 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