# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十七条 (Article 97)

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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: 第九十七条 (Article 97)（必要経費に算入される利子税の計算） — address `art-97`
- 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-97
- 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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### 第九十七条（必要経費に算入される利子税の計算） — Calculation of Interest Tax Included in Necessary Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-97 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97</sup>

      **第一項**  法第四十五条第一項第二号（必要経費とされない所得税）に規定する政令で定める利子税は、次の各号に掲げる利子税の区分に応じ当該各号に定める金額に相当する利子税とする。
      <sup>art-97/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1</sup>
      The interest tax specified by Cabinet Order prescribed in Article 45, paragraph (1), item (ii) (Income Tax Not Treated as Necessary Expenses) of the Act is the interest tax equivalent to the amount specified in each of the following items for the category of interest tax listed in that item.
      <sup>machine translation, not official</sup>

        **一**  法第四十五条第一項第二号に規定する事業を行う居住者が納付した法第百三十一条第三項（確定申告税額の延納に係る利子税）の規定による利子税　その利子税の額に、その利子税の基礎となつた所得税に係る年分の各種所得の金額（給与所得の金額及び退職所得の金額を除く。）の合計額のうちに当該年分の当該事業から生じた不動産所得の金額、事業所得の金額及び山林所得の金額の合計額の占める割合を乗じて計算した金額
        <sup>art-97/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-1</sup>
        interest tax under Article 131, paragraph (3) (Interest Tax on Deferment of Payment of Tax Amount Under a Tax Return) of the Act paid by a Resident carrying on the business prescribed in Article 45, paragraph (1), item (ii) of the Act: the amount calculated by multiplying the amount of that interest tax by the ratio of the sum of the amount of real property income, the amount of business income, and the amount of timber income arising from that business for that year to the sum of the amounts of Income in Each Class (excluding the amount of salary income and the amount of retirement income) for the year of the income tax that was the basis of that interest tax;
        <sup>machine translation, not official</sup>

        **二**  山林所得を生ずべき事業を行う居住者が納付した法第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税）の規定による利子税で当該事業から生じた山林所得に係るもの　その利子税の額
        <sup>art-97/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-2</sup>
        interest tax under Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act paid by a Resident carrying on business that gives rise to timber income, that pertains to timber income arising from that business: the amount of that interest tax;
        <sup>machine translation, not official</sup>

        **三**  事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の二第十二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税）の規定による利子税　その利子税の額に、その利子税の基礎となつた法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の日の属する年分の当該国外転出をした居住者の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
        <sup>art-97/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-3</sup>
        interest tax under Article 137-2, paragraph (12) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Departure from Japan Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax of the Resident who has departed from Japan for the year that includes the date of departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act:
        <sup>machine translation, not official</sup>

          **イ**  法第六十条の二第一項から第三項までの規定により行われたものとみなされた有価証券等（同条第一項に規定する有価証券等をいう。以下この項において同じ。）の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額、未決済信用取引等（同条第二項に規定する未決済信用取引等をいう。以下この項において同じ。）の決済による事業所得の金額及び雑所得の金額並びに未決済デリバティブ取引（同条第三項に規定する未決済デリバティブ取引をいう。以下この項において同じ。）の決済による事業所得の金額及び雑所得の金額の合計額
          <sup>art-97/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-3/sub-1</sup>
          the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph) deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions (meaning unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph), and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions (meaning unsettled derivatives transactions prescribed in paragraph (3) of that Article; the same applies hereinafter in this paragraph);
          <sup>machine translation, not official</sup>

          **ロ**  法第六十条の二第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
          <sup>art-97/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-3/sub-2</sup>
          the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions;
          <sup>machine translation, not official</sup>

        **四**  事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の三第十四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税）の規定による利子税　その利子税の額に、その利子税の基礎となつた法第六十条の三第四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等の日の属する年分の同条第七項に規定する適用贈与者又は適用被相続人等の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
        <sup>art-97/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-4</sup>
        interest tax under Article 137-3, paragraph (14) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax, for the year that includes the date of the gift or similar transfer prescribed in Article 60-3, paragraph (4) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, of the donor whose gift is taxed as a sale or the decedent whose estate is taxed as a sale prescribed in paragraph (7) of that Article:
        <sup>machine translation, not official</sup>

          **イ**  法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額、未決済信用取引等の決済による事業所得の金額及び雑所得の金額並びに未決済デリバティブ取引の決済による事業所得の金額及び雑所得の金額の合計額
          <sup>art-97/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-4/sub-1</sup>
          the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions;
          <sup>machine translation, not official</sup>

          **ロ**  法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
          <sup>art-97/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-4/sub-2</sup>
          the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions.
          <sup>machine translation, not official</sup>

      **第二項**  前項第一号に規定する各種所得の金額の合計額並びに不動産所得の金額、事業所得の金額及び山林所得の金額の合計額は、同号に規定する年分の確定申告書に記載されたところによる。
      <sup>art-97/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-2</sup>
      The sum of the amounts of Income in Each Class prescribed in item (i) of the preceding paragraph and the sum of the amount of real property income, the amount of business income, and the amount of timber income are as stated in the Tax Return for the year prescribed in that item.
      <sup>machine translation, not official</sup>

      **第三項**  第一項に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
      <sup>art-97/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-3</sup>
      The ratio prescribed in paragraph (1) is to be calculated to two decimal places, with fractions in the third decimal place and below rounded up.
      <sup>machine translation, not official</sup>

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## Cites
- art-97/par-1: 法第四十五条第一項第二号 → 所得税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-1: 法第四十五条第一項第二号 → 所得税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-45/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-1: 法第百三十一条第三項 → 所得税法 第百三十一条第三項 (Article 131, paragraph (3)), art-131/par-3 — https://japanlaw.org/ja/income-tax-act/art-131/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-2: 法第百三十六条 → 所得税法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/income-tax-act/art-136 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3: 法第百三十七条の二第十二項 → 所得税法 第百三十七条の二第十二項 (Article 137-2, paragraph (12)), art-137-2/par-12 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-12 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-1: この項 → 所得税法施行令 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1
- art-97/par-1/item-3/sub-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-3/sub-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4: 法第百三十七条の三第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4: 法第六十条の三第四項 → 所得税法 第六十条の三第四項 (Article 60-3, paragraph (4)), art-60-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-4 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4: 同条第七項 → 所得税法 第六十条の三第七項 (Article 60-3, paragraph (7)), art-60-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-7 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-1: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-1: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-1: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 (e-Gov law ID 340AC0000000033)
- art-97/par-1/item-4/sub-2: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 (e-Gov law ID 340AC0000000033)
- art-97/par-2: 前項第一号 → 所得税法施行令 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-1
- art-97/par-3: 第一項 → 所得税法施行令 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第九十七条第一項第三号イ（必要経費に算入される利子税の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-1/item-3/sub-1
- 所得税法施行令 第九十七条第二項（必要経費に算入される利子税の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-2
- 所得税法施行令 第九十七条第三項（必要経費に算入される利子税の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-97/par-3

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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-20261106T173921-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-028, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-028, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-001, 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