# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一章 (Part 1, Chapter 1)
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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: 第一章 (Part 1, Chapter 1) — address `pt-1/ch-1`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-1
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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## 第一章 通則 — Chapter I Common Provisions
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pt-1/ch-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-1/ch-1
### 第一条（定義） — Definitions
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art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1
**第一項** この政令において「国内」、「国外」、「居住者」、「非永住者」、「非居住者」、「内国法人」、「外国法人」、「人格のない社団等」、「株主等」、「法人課税信託」、「恒久的施設」、「公社債」、「預貯金」、「合同運用信託」、「貸付信託」、「投資信託」、「証券投資信託」、「オープン型の証券投資信託」、「公社債投資信託」、「公社債等運用投資信託」、「公募公社債等運用投資信託」、「特定目的信託」、「特定受益証券発行信託」、「棚卸資産」、「有価証券」、「固定資産」、「減価償却資産」、「繰延資産」、「各種所得」、「各種所得の金額」、「変動所得」、「臨時所得」、「純損失の金額」、「雑損失の金額」、「災害」、「障害者」、「特別障害者」、「寡婦」、「ひとり親」、「勤労学生」、「同一生計配偶者」、「控除対象配偶者」、「源泉控除対象配偶者」、「扶養親族」、「控除対象扶養親族」、「源泉控除対象親族」、「特別農業所得者」、「予定納税額」、「確定申告書」、「期限後申告書」、「修正申告書」、「青色申告書」、「更正請求書」、「確定申告期限」、「出国」、「更正」、「決定」、「源泉徴収」、「附帯税」、「充当」又は「還付加算金」とは、それぞれ所得税法（以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非永住者、非居住者、内国法人、外国法人、人格のない社団等、株主等、法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、オープン型の証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託、棚卸資産、有価証券、固定資産、減価償却資産、繰延資産、各種所得、各種所得の金額、変動所得、臨時所得、純損失の金額、雑損失の金額、災害、障害者、特別障害者、寡婦、ひとり親、勤労学生、同一生計配偶者、控除対象配偶者、源泉控除対象配偶者、扶養親族、控除対象扶養親族、源泉控除対象親族、特別農業所得者、予定納税額、確定申告書、期限後申告書、修正申告書、青色申告書、更正請求書、確定申告期限、出国、更正、決定、源泉徴収、附帯税、充当又は還付加算金をいう。
art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-1
In this Cabinet Order, the terms "in Japan," "outside Japan," "Resident," "Non-Permanent Resident," "Nonresident," "Domestic Corporation," "Foreign Corporation," "Association or Foundation without Legal Personality," "Shareholder, Member, or Other Investor," "Trust Subject to Corporate Taxation," "permanent establishment," "public and corporate bond," "Deposits and Savings," "Jointly Managed Trust," "Loan Trust," "Investment Trust," "Securities Investment Trust," "Open-Ended Securities Investment Trust," "Bond Investment Trust," "Bond-Based Investment Trust," "Bond-Based Investment Trust Under Public Offering," "specified-purpose trust," "Specified Trust That Issues Beneficiary Certificates," "Inventory," "Securities," "Fixed Asset," "Depreciable Asset," "Deferred Asset," "Each Class of Income," "Income in Each Class," "Fluctuating Income," "Ad Hoc Income," "Net Loss," "Casualty Loss," "Disaster," "Person with a Disability," "Person with a Particular Disability," "widow," "single parent," "working student," "spouse in the same household," "Claimable Spouse," "spouse for withholding deduction," "dependent," "claimable dependent," "relative for withholding deduction," "Special Farming Income Earner," "Tax Prepayment," "Tax Return," "return filed after the deadline," "Amended Return," "Blue Return," "written request for Reassessment," "Filing Deadline," "Absence From Japan," "Reassessment," "determination," "withholding," "accessory tax," "Appropriation," or "interest on refund" mean, respectively, in Japan, outside Japan, Resident, Non-Permanent Resident, Nonresident, Domestic Corporation, Foreign Corporation, Association or Foundation without Legal Personality, Shareholder, Member, or Other Investor, Trust Subject to Corporate Taxation, permanent establishment, public and corporate bond, Deposits and Savings, Jointly Managed Trust, Loan Trust, Investment Trust, Securities Investment Trust, Open-Ended Securities Investment Trust, Bond Investment Trust, Bond-Based Investment Trust, Bond-Based Investment Trust Under Public Offering, specified-purpose trust, Specified Trust That Issues Beneficiary Certificates, Inventory, Securities, Fixed Asset, Depreciable Asset, Deferred Asset, Each Class of Income, Income in Each Class, Fluctuating Income, Ad Hoc Income, Net Loss, Casualty Loss, Disaster, Person with a Disability, Person with a Particular Disability, widow, single parent, working student, spouse in the same household, Claimable Spouse, spouse for withholding deduction, dependent, claimable dependent, relative for withholding deduction, Special Farming Income Earner, Tax Prepayment, Tax Return, return filed after the deadline, Amended Return, Blue Return, written request for Reassessment, Filing Deadline, Absence From Japan, Reassessment, determination, withholding, accessory tax, Appropriation, or interest on refund as prescribed in Article 2, paragraph (1) (Definitions) of the Income Tax Act (hereinafter referred to as the "Act").
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**第二項** この政令において、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。
art-1/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2
In this Cabinet Order, the meanings of the terms listed in the following items are as prescribed respectively in those items.
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**一** 利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得 それぞれ法第二編第二章第二節第一款（所得の種類及び各種所得の金額）に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得をいう。
art-1/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-1
interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, or miscellaneous income: means, respectively, interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, or miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 (Classes of Income and Income in Each Class) of the Act;
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**二** 利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額又は雑所得の金額 それぞれ法第二編第二章第二節第一款に規定する利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額又は雑所得の金額をいう。
art-1/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-2
amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income, amount of retirement income, amount of timber income, amount of capital gains, amount of occasional income, or amount of miscellaneous income: means, respectively, the amount of interest income, amount of dividend income, amount of real property income, amount of business income, amount of salary income, amount of retirement income, amount of timber income, amount of capital gains, amount of occasional income, or amount of miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Act;
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**三** 総所得金額、退職所得金額又は山林所得金額 それぞれ法第二十二条第二項又は第三項（課税標準）に規定する総所得金額又は退職所得金額若しくは山林所得金額をいう。
art-1/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-3
gross income, amount of retirement income, or amount of timber income: means, respectively, the gross income, or the amount of retirement income or amount of timber income, prescribed in Article 22, paragraph (2) or (3) (Tax Base) of the Act;
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**四** 雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除 それぞれ法第二編第二章第四節（所得控除）に規定する雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除をいう。
art-1/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-4
deduction of casualty losses, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic deduction: means, respectively, the deduction of casualty losses, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic deduction as prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act;
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**五** 課税総所得金額、課税退職所得金額又は課税山林所得金額 それぞれ法第八十九条第二項（課税総所得金額等の意義）に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額をいう。
art-1/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-5
taxable gross income, taxable retirement income, or taxable timber income: means, respectively, the taxable gross income, taxable retirement income, or taxable timber income prescribed in Article 89, paragraph (2) (Meaning of Taxable Aggregate Income and Similar Amount) of the Act;
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**六** 配当控除、分配時調整外国税相当額控除又は外国税額控除 それぞれ法第二編第三章第二節（税額控除）に規定する配当控除、分配時調整外国税相当額控除又は外国税額控除をいう。
art-1/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-6
dividend tax credit, credit for the amount equivalent to the foreign tax adjusted at distribution, or foreign tax credit: means, respectively, the dividend tax credit, credit for the amount equivalent to the foreign tax adjusted at distribution, or foreign tax credit as prescribed in Part II, Chapter III, Section 2 (Tax Credits) of the Act;
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**七** 予定納税基準額又は申告納税見積額 それぞれ法第百四条第一項（予定納税額の納付）に規定する予定納税基準額又は法第百十一条第四項（申告納税見積額の意義）に規定する申告納税見積額をいう。
art-1/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-7
tax prepayment calculation base or estimated tax due on filing: means, respectively, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act or the estimated tax due on filing prescribed in Article 111, paragraph (4) (Meaning of Estimated Tax Due on Filing) of the Act.
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**第三項** この政令において、「相続人」には、包括受遺者を含むものとし、「被相続人」には、包括遺贈者を含むものとする。
art-1/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-3
In this Cabinet Order, "heir" is to include a universal legatee, and "decedent" is to include a person who made a universal legacy.
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### 第一条の二（恒久的施設の範囲） — Scope of Permanent Establishments
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art-1-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2
**第一項** 法第二条第一項第八号の四イ（定義）に規定する政令で定める場所は、国内にある次に掲げる場所とする。
art-1-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
The places specified by Cabinet Order prescribed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act are the following places in Japan:
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**一** 事業の管理を行う場所、支店、事務所、工場又は作業場
art-1-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1/item-1
a place of management of the business, a branch, an office, a factory, or a workshop;
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**二** 鉱山、石油又は天然ガスの坑井、採石場その他の天然資源を採取する場所
art-1-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1/item-2
a mine, an oil or natural gas well, a quarry, or any other place where natural resources are extracted;
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**三** その他事業を行う一定の場所
art-1-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1/item-3
any other fixed place of business.
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**第二項** 法第二条第一項第八号の四ロに規定する政令で定めるものは、非居住者又は外国法人の国内にある長期建設工事現場等（非居住者又は外国法人が国内において長期建設工事等（建設若しくは据付けの工事又はこれらの指揮監督の役務の提供で一年を超えて行われるものをいう。以下この項及び第六項において同じ。）を行う場所をいい、非居住者又は外国法人の国内における長期建設工事等を含む。第六項において同じ。）とする。
art-1-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-2
What is specified by Cabinet Order prescribed in Article 2, paragraph (1), item (viii)-4, (b) of the Act is the long-term construction site, etc. in Japan of a Nonresident or Foreign Corporation (meaning a place where a Nonresident or Foreign Corporation conducts long-term construction work, etc. in Japan (meaning construction or installation work, or the provision of services of directing or supervising such work, that is carried out for more than one year; the same applies hereinafter in this paragraph and paragraph (6)), and including the long-term construction work, etc. of a Nonresident or Foreign Corporation in Japan; the same applies in paragraph (6)).
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**第三項** 前項の場合において、二以上に分割をして建設若しくは据付けの工事又はこれらの指揮監督の役務の提供（以下この項及び第五項において「建設工事等」という。）に係る契約が締結されたことにより前項の非居住者又は外国法人の国内における当該分割後の契約に係る建設工事等（以下この項において「契約分割後建設工事等」という。）が一年を超えて行われないこととなつたとき（当該契約分割後建設工事等を行う場所（当該契約分割後建設工事等を含む。）を前項に規定する長期建設工事現場等に該当しないこととすることが当該分割の主たる目的の一つであつたと認められるときに限る。）における当該契約分割後建設工事等が一年を超えて行われるものであるかどうかの判定は、当該契約分割後建設工事等の期間に国内における当該分割後の他の契約に係る建設工事等の期間（当該契約分割後建設工事等の期間と重複する期間を除く。）を加算した期間により行うものとする。ただし、正当な理由に基づいて契約を分割したときは、この限りでない。
art-1-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-3
In the case referred to in the preceding paragraph, where, because a contract concerning construction or installation work, or the provision of services of directing or supervising such work (hereinafter referred to as "construction work, etc." in this paragraph and paragraph (5)), has been concluded in two or more divided parts, the construction work, etc. under the contract after that division (hereinafter referred to as "construction work, etc. under a split contract" in this paragraph) of the Nonresident or Foreign Corporation referred to in the preceding paragraph in Japan is no longer to be carried out for more than one year (limited to where it is found that causing the place where the construction work, etc. under a split contract is carried out (including that construction work, etc. under a split contract) not to fall under the long-term construction site, etc. prescribed in the preceding paragraph was one of the principal purposes of that division), the determination of whether the construction work, etc. under a split contract is carried out for more than one year is to be made on the basis of the period obtained by adding, to the period of the construction work, etc. under a split contract, the period of the construction work, etc. under another contract after that division in Japan (excluding any period that overlaps with the period of the construction work, etc. under a split contract); provided, however, that this does not apply where the contract was divided for a legitimate reason.
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**第四項** 非居住者又は外国法人の国内における次の各号に掲げる活動の区分に応じ当該各号に定める場所（当該各号に掲げる活動を含む。）は、第一項に規定する政令で定める場所及び第二項に規定する政令で定めるものに含まれないものとする。ただし、当該各号に掲げる活動（第六号に掲げる活動にあつては、同号の場所における活動の全体）が、当該非居住者又は外国法人の事業の遂行にとつて準備的又は補助的な性格のものである場合に限るものとする。
art-1-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
The places specified in the following items for the categories of activities listed in those items that a Nonresident or Foreign Corporation carries on in Japan (including the activities listed in those items) are not to be included in the places specified by Cabinet Order prescribed in paragraph (1) or what is specified by Cabinet Order prescribed in paragraph (2); provided, however, that this is limited to where the activities listed in those items (for the activities listed in item (vi), the whole of the activities at the place referred to in that item) are of a preparatory or auxiliary character for the conduct of the business of that Nonresident or Foreign Corporation.
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**一** 当該非居住者又は外国法人に属する物品又は商品の保管、展示又は引渡しのためにのみ施設を使用すること 当該施設
art-1-2/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-1
using a facility solely for the purpose of the storage, display, or delivery of goods or merchandise belonging to that Nonresident or Foreign Corporation: that facility;
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**二** 当該非居住者又は外国法人に属する物品又は商品の在庫を保管、展示又は引渡しのためにのみ保有すること 当該保有することのみを行う場所
art-1-2/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-2
holding a stock of goods or merchandise belonging to that Nonresident or Foreign Corporation solely for the purpose of storage, display, or delivery: the place where only that holding is carried on;
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**三** 当該非居住者又は外国法人に属する物品又は商品の在庫を事業を行う他の者による加工のためにのみ保有すること 当該保有することのみを行う場所
art-1-2/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-3
holding a stock of goods or merchandise belonging to that Nonresident or Foreign Corporation solely for the purpose of processing by another person carrying on a business: the place where only that holding is carried on;
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**四** その事業のために物品若しくは商品を購入し、又は情報を収集することのみを目的として、第一項各号に掲げる場所を保有すること 当該場所
art-1-2/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-4
maintaining a place listed in each item of paragraph (1) solely for the purpose of purchasing goods or merchandise or collecting information for its business: that place;
machine translation, not official
**五** その事業のために前各号に掲げる活動以外の活動を行うことのみを目的として、第一項各号に掲げる場所を保有すること 当該場所
art-1-2/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-5
maintaining a place listed in each item of paragraph (1) solely for the purpose of carrying on, for its business, activities other than those listed in the preceding items: that place;
machine translation, not official
**六** 第一号から第四号までに掲げる活動及び当該活動以外の活動を組み合わせた活動を行うことのみを目的として、第一項各号に掲げる場所を保有すること 当該場所
art-1-2/par-4/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-6
maintaining a place listed in each item of paragraph (1) solely for the purpose of carrying on an activity combining the activities listed in items (i) to (iv) and activities other than those activities: that place.
machine translation, not official
**第五項** 前項の規定は、次に掲げる場所については、適用しない。
art-1-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5
The provisions of the preceding paragraph do not apply to the following places:
machine translation, not official
**一** 第一項各号に掲げる場所（国内にあるものに限る。以下この項において「事業を行う一定の場所」という。）を使用し、又は保有する前項の非居住者又は外国法人が当該事業を行う一定の場所において事業上の活動を行う場合において、次に掲げる要件のいずれかに該当するとき（当該非居住者又は外国法人が当該事業を行う一定の場所において行う事業上の活動及び当該非居住者又は外国法人（国内において当該非居住者又は外国法人に代わつて活動をする場合における当該活動をする者を含む。）が当該事業を行う一定の場所以外の場所（国内にあるものに限る。イ及び第三号において「他の場所」という。）において行う事業上の活動（ロにおいて「細分化活動」という。）が一体的な業務の一部として補完的な機能を果たすときに限る。）における当該事業を行う一定の場所
art-1-2/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-1
the fixed place of business, in the case where a Nonresident or Foreign Corporation referred to in the preceding paragraph that uses or holds a place listed in each item of paragraph (1) (limited to one in Japan; hereinafter referred to as the "fixed place of business" in this paragraph) carries on business activities at that fixed place of business, and any of the following requirements is met (limited to where the business activities that the Nonresident or Foreign Corporation carries on at that fixed place of business and the business activities that the Nonresident or Foreign Corporation (including, where a person acts in Japan on behalf of that Nonresident or Foreign Corporation, the person who so acts) carries on at a place other than that fixed place of business (limited to one in Japan; hereinafter referred to as the "other place" in (a) and item (iii)) (hereinafter referred to as "fragmented activities" in (b)) perform complementary functions as parts of a cohesive business operation):
machine translation, not official
**イ** 当該他の場所（当該他の場所において当該非居住者又は外国法人が行う建設工事等及び当該活動をする者を含む。）が当該非居住者又は外国法人の恒久的施設に該当すること。
art-1-2/par-5/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-1/sub-1
that other place (including the construction work, etc. that the Nonresident or Foreign Corporation carries on at that other place and the person who carries on those activities) falls under a permanent establishment of that Nonresident or Foreign Corporation;
machine translation, not official
**ロ** 当該細分化活動の組合せによる活動の全体がその事業の遂行にとつて準備的又は補助的な性格のものでないこと。
art-1-2/par-5/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-1/sub-2
That the whole of the activities resulting from the combination of those fragmented activities is not of a preparatory or auxiliary character for the conduct of its business;
machine translation, not official
**二** 事業を行う一定の場所を使用し、又は保有する前項の非居住者又は外国法人及び当該非居住者又は外国法人と特殊の関係にある者（国内において当該者に代わつて活動をする場合における当該活動をする者（イ及び次号イにおいて「代理人」という。）を含む。以下この項において「関連者」という。）が当該事業を行う一定の場所において事業上の活動を行う場合において、次に掲げる要件のいずれかに該当するとき（当該非居住者又は外国法人及び当該関連者が当該事業を行う一定の場所において行う事業上の活動（ロにおいて「細分化活動」という。）がこれらの者による一体的な業務の一部として補完的な機能を果たすときに限る。）における当該事業を行う一定の場所
art-1-2/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-2
A fixed place of business that, where a Nonresident or Foreign Corporation set forth in the preceding paragraph that uses or holds a fixed place of business, and a person that has a special relationship with that Nonresident or Foreign Corporation (including, where acting in Japan on behalf of that person, the person who so acts (referred to as an "agent" in (a) and in (a) of the following item); hereinafter in this paragraph referred to as a "related party"), conduct business activities at that fixed place of business, falls under any of the following requirements (limited to where the business activities conducted by that Nonresident or Foreign Corporation and that related party at that fixed place of business (referred to as "fragmented activities" in (b)) perform a complementary function as part of a cohesive business operation by those persons):
machine translation, not official
**イ** 当該事業を行う一定の場所（当該事業を行う一定の場所において当該関連者（代理人を除く。イにおいて同じ。）が行う建設工事等及び当該関連者に係る代理人を含む。）が当該関連者の恒久的施設（当該関連者が居住者又は内国法人である場合にあつては、恒久的施設に相当するもの）に該当すること。
art-1-2/par-5/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-2/sub-1
That that fixed place of business (including construction work, etc. conducted at that fixed place of business by that related party (excluding an agent; the same applies in (a)) and an agent of that related party) falls under a permanent establishment of that related party (where that related party is a Resident or Domestic Corporation, something equivalent to a permanent establishment);
machine translation, not official
**ロ** 当該細分化活動の組合せによる活動の全体が当該非居住者又は外国法人の事業の遂行にとつて準備的又は補助的な性格のものでないこと。
art-1-2/par-5/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-2/sub-2
That the whole of the activities resulting from the combination of those fragmented activities is not of a preparatory or auxiliary character for the conduct of the business of that Nonresident or Foreign Corporation;
machine translation, not official
**三** 事業を行う一定の場所を使用し、又は保有する前項の非居住者又は外国法人が当該事業を行う一定の場所において事業上の活動を行う場合で、かつ、当該非居住者又は外国法人に係る関連者が他の場所において事業上の活動を行う場合において、次に掲げる要件のいずれかに該当するとき（当該非居住者又は外国法人が当該事業を行う一定の場所において行う事業上の活動及び当該関連者が当該他の場所において行う事業上の活動（ロにおいて「細分化活動」という。）がこれらの者による一体的な業務の一部として補完的な機能を果たすときに限る。）における当該事業を行う一定の場所
art-1-2/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-3
A fixed place of business that, where a Nonresident or Foreign Corporation set forth in the preceding paragraph that uses or holds a fixed place of business conducts business activities at that fixed place of business, and a related party of that Nonresident or Foreign Corporation conducts business activities at another place, falls under any of the following requirements (limited to where the business activities conducted by that Nonresident or Foreign Corporation at that fixed place of business and the business activities conducted by that related party at that other place (referred to as "fragmented activities" in (b)) perform a complementary function as part of a cohesive business operation by those persons):
machine translation, not official
**イ** 当該他の場所（当該他の場所において当該関連者（代理人を除く。イにおいて同じ。）が行う建設工事等及び当該関連者に係る代理人を含む。）が当該関連者の恒久的施設（当該関連者が居住者又は内国法人である場合にあつては、恒久的施設に相当するもの）に該当すること。
art-1-2/par-5/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-3/sub-1
That that other place (including construction work, etc. conducted at that other place by that related party (excluding an agent; the same applies in (a)) and an agent of that related party) falls under a permanent establishment of that related party (where that related party is a Resident or Domestic Corporation, something equivalent to a permanent establishment);
machine translation, not official
**ロ** 当該細分化活動の組合せによる活動の全体が当該非居住者又は外国法人の事業の遂行にとつて準備的又は補助的な性格のものでないこと。
art-1-2/par-5/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-3/sub-2
That the whole of the activities resulting from the combination of those fragmented activities is not of a preparatory or auxiliary character for the conduct of the business of that Nonresident or Foreign Corporation.
machine translation, not official
**第六項** 非居住者又は外国法人が長期建設工事現場等を有する場合には、当該長期建設工事現場等は第四項第四号から第六号までに規定する第一項各号に掲げる場所と、当該長期建設工事現場等に係る長期建設工事等を行う場所（当該長期建設工事等を含む。）は前項各号に規定する事業を行う一定の場所と、当該長期建設工事現場等を有する非居住者又は外国法人は同項各号に規定する事業を行う一定の場所を使用し、又は保有する第四項の非居住者又は外国法人と、当該長期建設工事等を行う場所において事業上の活動を行う場合（当該長期建設工事等を行う場合を含む。）は前項各号に規定する事業を行う一定の場所において事業上の活動を行う場合と、当該長期建設工事等を行う場所において行う事業上の活動（当該長期建設工事等を含む。）は同項各号に規定する事業を行う一定の場所において行う事業上の活動とそれぞれみなして、前二項の規定を適用する。
art-1-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-6
Where a Nonresident or Foreign Corporation has a long-term construction site, etc., the provisions of the preceding two paragraphs apply by deeming that long-term construction site, etc. to be a place listed in the items of paragraph (1) as prescribed in paragraph (4), items (iv) through (vi), the place where the long-term construction work, etc. relating to that long-term construction site, etc. is conducted (including that long-term construction work, etc.) to be a fixed place of business prescribed in the items of the preceding paragraph, the Nonresident or Foreign Corporation having that long-term construction site, etc. to be a Nonresident or Foreign Corporation set forth in paragraph (4) that uses or holds a fixed place of business prescribed in the items of the preceding paragraph, the case where business activities are conducted at the place where that long-term construction work, etc. is conducted (including the case where that long-term construction work, etc. is conducted) to be the case where business activities are conducted at a fixed place of business prescribed in the items of the preceding paragraph, and the business activities conducted at the place where that long-term construction work, etc. is conducted (including that long-term construction work, etc.) to be business activities conducted at a fixed place of business prescribed in the items of that paragraph, respectively.
machine translation, not official
**第七項** 法第二条第一項第八号の四ハに規定する政令で定める者は、国内において非居住者又は外国法人に代わつて、その事業に関し、反復して次に掲げる契約を締結し、又は当該非居住者若しくは外国法人によつて重要な修正が行われることなく日常的に締結される次に掲げる契約の締結のために反復して主要な役割を果たす者（当該者の国内における当該非居住者又は外国法人に代わつて行う活動（当該活動が複数の活動を組み合わせたものである場合にあつては、その組合せによる活動の全体）が、当該非居住者又は外国法人の事業の遂行にとつて準備的又は補助的な性格のもの（当該非居住者又は外国法人に代わつて行う活動を第五項各号の非居住者又は外国法人が同項各号の事業を行う一定の場所において行う事業上の活動とみなして同項の規定を適用した場合に同項の規定により当該事業を行う一定の場所につき第四項の規定を適用しないこととされるときにおける当該活動を除く。）のみである場合における当該者を除く。次項において「契約締結代理人等」という。）とする。
art-1-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-7
A person specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (viii)-4, (c) of the Act is a person who, in Japan, on behalf of a Nonresident or Foreign Corporation, repeatedly concludes the following contracts in relation to its business, or repeatedly plays the principal role in the conclusion of the following contracts that are routinely concluded without material modification by that Nonresident or Foreign Corporation (excluding that person in the case where the activities conducted by that person in Japan on behalf of that Nonresident or Foreign Corporation (where those activities are a combination of multiple activities, the whole of the activities resulting from that combination) are solely activities of a preparatory or auxiliary character for the conduct of the business of that Nonresident or Foreign Corporation (excluding those activities where, if the provisions of paragraph (5) are applied by deeming the activities conducted on behalf of that Nonresident or Foreign Corporation to be business activities conducted by the Nonresident or Foreign Corporation set forth in the items of that paragraph at a fixed place of business set forth in the items of that paragraph, the provisions of paragraph (4) are, by the provisions of paragraph (5), not to be applied to that fixed place of business); referred to as a "contract-concluding agent, etc." in the following paragraph).
machine translation, not official
**一** 当該非居住者又は外国法人の名において締結される契約
art-1-2/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-7/item-1
A contract concluded in the name of that Nonresident or Foreign Corporation;
machine translation, not official
**二** 当該非居住者又は外国法人が所有し、又は使用の権利を有する財産について、所有権を移転し、又は使用の権利を与えるための契約
art-1-2/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-7/item-2
A contract for transferring ownership of, or granting a right to use, property that that Nonresident or Foreign Corporation owns or has a right to use; or
machine translation, not official
**三** 当該非居住者又は外国法人による役務の提供のための契約
art-1-2/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-7/item-3
A contract for the provision of services by that Nonresident or Foreign Corporation.
machine translation, not official
**第八項** 国内において非居住者又は外国法人に代わつて行動する者が、その事業に係る業務を、当該非居住者又は外国法人に対し独立して行い、かつ、通常の方法により行う場合には、当該者は、契約締結代理人等に含まれないものとする。ただし、当該者が、専ら又は主として一又は二以上の自己と特殊の関係にある者に代わつて行動する場合は、この限りでない。
art-1-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-8
Where a person who acts in Japan on behalf of a Nonresident or Foreign Corporation carries out operations relating to its business independently of that Nonresident or Foreign Corporation and in the ordinary course, that person is not to be included in a contract-concluding agent, etc.; provided, however, that this does not apply where that person acts exclusively or mainly on behalf of one or more persons that have a special relationship with that person.
machine translation, not official
**第九項** 第五項第二号及び前項ただし書に規定する特殊の関係とは、一方の者が他方の法人の発行済株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人にあつては、発行済みの投資口（同条第十四項に規定する投資口をいう。以下この項において同じ。））又は出資（当該他方の法人が有する自己の株式（投資口を含む。以下この項において同じ。）又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の財務省令で定める特殊の関係をいう。
art-1-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-9
The special relationship prescribed in paragraph (5), item (ii) and the proviso to the preceding paragraph means a relationship in which one person directly or indirectly holds shares or capital contributions in a number or amount exceeding 50 percent of the total number or total amount of the issued shares (in the case of an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the issued investment units (meaning investment units prescribed in paragraph (14) of that Article; hereinafter the same applies in this paragraph)) or capital contributions (excluding own shares (including investment units; hereinafter the same applies in this paragraph) or capital contributions held by that other corporation) of the other corporation, and any other special relationship specified by Ministry of Finance Order.
machine translation, not official
### 第二条（預貯金の範囲） — Scope of Deposits and Savings
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art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2
**第一項** 法第二条第一項第十号（預貯金の意義）の預貯金は、銀行その他の金融機関に対する預金及び貯金のほか、次に掲げるものとする。
art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2/par-1
Deposits and Savings in Article 2, paragraph (1), item (x) (Meaning of Deposits and Savings) of the Act are, in addition to Deposits and Savings with banks and other financial institutions, the following:
machine translation, not official
**一** 労働基準法（昭和二十二年法律第四十九号）第十八条（貯蓄金の管理等）又は船員法（昭和二十二年法律第百号）第三十四条（貯蓄金の管理等）の規定により管理される労働者又は船員の貯蓄金
art-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2/par-1/item-1
Savings of workers or mariners that are managed pursuant to Article 18 (Management of Savings, etc.) of the Labor Standards Act (Act No. 49 of 1947) or Article 34 (Management of Savings, etc.) of the Mariners Act (Act No. 100 of 1947);
machine translation, not official
**二** 国家公務員共済組合法（昭和三十三年法律第百二十八号）第九十八条（福祉事業）若しくは地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百十二条第一項（福祉事業）に規定する組合に対する組合員の貯金又は私立学校教職員共済法（昭和二十八年法律第二百四十五号）第二十六条第一項（福祉事業）に規定する事業団に対する加入者の貯金
art-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2/par-1/item-2
Savings of members with an association prescribed in Article 98 (Welfare Services) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) or Article 112, paragraph (1) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), or savings of members with the corporation prescribed in Article 26, paragraph (1) (Welfare Services) of the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953);
machine translation, not official
**三** 金融商品取引法（昭和二十三年法律第二十五号）第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）に対する預託金で、勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項、第二項又は第四項（勤労者財産形成貯蓄契約等）に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約又は勤労者財産形成住宅貯蓄契約に基づく有価証券の購入のためのもの
art-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2/par-1/item-3
Deposits with a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act) that are for the purchase of Securities under a workers' property accumulation savings contract, workers' property accumulation pension savings contract, or workers' housing property accumulation savings contract prescribed in Article 6, paragraph (1), (2), or (4) (Workers' Property Accumulation Savings Contracts, etc.) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971).
machine translation, not official
### 第二条の二（委託者が実質的に多数でない信託） — Trusts for Which the Settlors Are Not Substantially Numerous
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art-2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2
**第一項** 法第二条第一項第十一号（合同運用信託の意義）に規定する政令で定める信託は、信託の効力が生じた時において、当該信託の委託者（当該信託の委託者となると見込まれる者を含む。以下この項において同じ。）の全部が委託者の一人（以下この項において「判定対象委託者」という。）及び次に掲げる者である場合（当該信託の委託者の全部が信託財産に属する資産のみを当該信託に信託する場合を除く。）における当該信託とする。
art-2-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1
A trust specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xi) (Meaning of Jointly Managed Trust) of the Act is a trust in the case where, at the time the trust takes effect, all of the settlors of the trust (including persons expected to become settlors of the trust; hereinafter the same applies in this paragraph) are one of the settlors (hereinafter in this paragraph referred to as the "settlor used for the test") and the persons listed in the following items (excluding the case where all of the settlors of the trust entrust to the trust only assets belonging to trust property).
machine translation, not official
**一** 次に掲げる個人
art-2-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-1
The following individuals:
machine translation, not official
**イ** 当該判定対象委託者の親族
art-2-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-1/sub-1
A relative of that settlor used for the test;
machine translation, not official
**ロ** 当該判定対象委託者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
art-2-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-1/sub-2
A person who has not filed a notification of marriage with that settlor used for the test but is in circumstances equivalent to a de facto marital relationship;
machine translation, not official
**ハ** 当該判定対象委託者の使用人
art-2-2/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-1/sub-3
An employee of that settlor used for the test;
machine translation, not official
**ニ** イからハまでに掲げる者以外の者で当該判定対象委託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
art-2-2/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-1/sub-4
A person other than those listed in (a) through (c) who maintains their livelihood by money or other assets received from that settlor used for the test;
machine translation, not official
**ホ** ロからニまでに掲げる者と生計を一にするこれらの者の親族
art-2-2/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-1/sub-5
A relative of the persons listed in (b) through (d) who shares a livelihood with those persons;
machine translation, not official
**二** 当該判定対象委託者と他の者との間にいずれか一方の者（当該者が個人である場合には、これと法人税法施行令（昭和四十年政令第九十七号）第四条第一項（同族関係者の範囲）に規定する特殊の関係のある個人を含む。）が他方の者（法人に限る。）を直接又は間接に支配する関係がある場合における当該他の者
art-2-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-2
That other person, in the case where there is a relationship between that settlor used for the test and another person in which either one of them (where that person is an individual, including an individual who has a special relationship prescribed in Article 4, paragraph (1) (Scope of Related Parties of a Family Company) of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) with that person) directly or indirectly controls the other (limited to a corporation);
machine translation, not official
**三** 当該判定対象委託者と他の者（法人に限る。）との間に同一の者（当該者が個人である場合には、これと法人税法施行令第四条第一項に規定する特殊の関係のある個人を含む。）が当該判定対象委託者及び当該他の者を直接又は間接に支配する関係がある場合における当該他の者
art-2-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-3
That other person, in the case where there is a relationship between that settlor used for the test and another person (limited to a corporation) in which the same person (where that person is an individual, including an individual who has a special relationship prescribed in Article 4, paragraph (1) of the Order for the Enforcement of the Corporation Tax Act with that person) directly or indirectly controls both that settlor used for the test and that other person.
machine translation, not official
**第二項** 前項第二号又は第三号に規定する直接又は間接に支配する関係とは、一方の者と他方の者との間に当該他方の者が次に掲げる法人に該当する関係がある場合における当該関係をいう。
art-2-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2
The relationship of direct or indirect control prescribed in the preceding paragraph, item (ii) or (iii) means a relationship between one person and another person in which that other person falls under any of the following corporations.
machine translation, not official
**一** 当該一方の者が法人を支配している場合（法人税法施行令第十四条の二第二項第一号（委託者が実質的に多数でない信託）に規定する法人を支配している場合をいう。）における当該法人
art-2-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2/item-1
That corporation, in the case where that one person controls a corporation (meaning the case of controlling a corporation prescribed in Article 14-2, paragraph (2), item (i) (Trusts for Which the Settlors Are Not Substantially Numerous) of the Order for the Enforcement of the Corporation Tax Act);
machine translation, not official
**二** 前号若しくは次号に掲げる法人又は当該一方の者及び前号若しくは次号に掲げる法人が他の法人を支配している場合（法人税法施行令第十四条の二第二項第二号に規定する他の法人を支配している場合をいう。）における当該他の法人
art-2-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2/item-2
That other corporation, in the case where a corporation set forth in the preceding item or the following item, or that one person and a corporation set forth in the preceding item or the following item, control another corporation (meaning the case of controlling another corporation prescribed in Article 14-2, paragraph (2), item (ii) of the Order for the Enforcement of the Corporation Tax Act);
machine translation, not official
**三** 前号に掲げる法人又は当該一方の者及び同号に掲げる法人が他の法人を支配している場合（法人税法施行令第十四条の二第二項第三号に規定する他の法人を支配している場合をいう。）における当該他の法人
art-2-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2/item-3
That other corporation, in the case where a corporation set forth in the preceding item, or that one person and a corporation set forth in that item, control another corporation (meaning the case of controlling another corporation prescribed in Article 14-2, paragraph (2), item (iii) of the Order for the Enforcement of the Corporation Tax Act).
machine translation, not official
### 第二条の三（公社債等運用投資信託の範囲等） — Scope, etc. of Bond-Based Investment Trusts
caption: machine translation, not official
art-2-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3
**第一項** 法第二条第一項第十五号の二（公社債等運用投資信託の意義）に規定する政令で定める資産は、次に掲げる資産とする。
art-2-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xv)-2 (Meaning of Bond-Based Investment Trust) of the Act are the following assets:
machine translation, not official
**一** 公社債
art-2-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-1
Public and corporate bonds;
machine translation, not official
**二** 手形
art-2-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-2
Bills;
machine translation, not official
**三** 金銭債権（民法（明治二十九年法律第八十九号）第三編第一章第七節第一款（指図証券）に規定する指図証券、同節第二款（記名式所持人払証券）に規定する記名式所持人払証券、同節第三款（その他の記名証券）に規定するその他の記名証券及び同節第四款（無記名証券）に規定する無記名証券に係る債権並びに電子記録債権法（平成十九年法律第百二号）第二条第一項（定義）に規定する電子記録債権を除く。）
art-2-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-3
Monetary claims (excluding claims relating to order securities prescribed in Part III, Chapter I, Section 7, Subsection 1 (Order Securities) of the Civil Code (Act No. 89 of 1896), registered securities payable to holder prescribed in Subsection 2 (Registered Securities Payable to Holder) of that Section, other registered securities prescribed in Subsection 3 (Other Registered Securities) of that Section, and bearer securities prescribed in Subsection 4 (Bearer Securities) of that Section, and excluding electronically recorded monetary claims prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007));
machine translation, not official
**四** 合同運用信託
art-2-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-4
Jointly Managed Trusts.
machine translation, not official
**第二項** 法第二条第一項第十五号の二に規定する政令で定めるものは、証券投資信託以外の投資信託のうち次に掲げる要件を満たすものとする。
art-2-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-2
Those specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xv)-2 of the Act are, among Investment Trusts other than Securities Investment Trusts, those that satisfy the following requirements:
machine translation, not official
**一** その信託財産を前項第一号から第三号までに掲げる資産に対する投資として運用することを目的とする投資信託で、その信託財産を同項各号に掲げる資産にのみ運用するものであること。
art-2-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-2/item-1
That the Investment Trust is one the purpose of which is to manage its trust property as investment in the assets listed in items (i) through (iii) of the preceding paragraph, and that manages its trust property only in the assets listed in the items of that paragraph;
machine translation, not official
**二** 当該投資信託の投資信託約款（投資信託及び投資法人に関する法律第四条第一項（投資信託契約の締結）に規定する委託者指図型投資信託約款又は同法第四十九条第一項（投資信託契約の締結）に規定する委託者非指図型投資信託約款をいう。次条において同じ。）その他これに類する書類に当該投資信託が前号に規定する投資信託である旨の定めがあること。
art-2-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-2/item-2
That the Investment Trust deed of the Investment Trust (meaning a trust deed for an Investment Trust under instructions from the settlor prescribed in Article 4, paragraph (1) (Conclusion of Investment Trust Contracts) of the Act on Investment Trusts and Investment Corporations or a trust deed for an Investment Trust not under instructions from the settlor prescribed in Article 49, paragraph (1) (Conclusion of Investment Trust Contracts) of that Act; the same applies in the following Article) or another similar document contains a provision to the effect that the Investment Trust is an Investment Trust prescribed in the preceding item.
machine translation, not official
### 第二条の四（公募の要件） — Requirements for Public Offering
caption: machine translation, not official
art-2-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-4
**第一項** 法第二条第一項第十五号の三（公募公社債等運用投資信託の意義）に規定する政令で定める取得勧誘は、同号の受益権の募集が国内において行われる場合にあつては、当該募集に係る金融商品取引法第二条第三項（定義）に規定する取得勧誘（以下この条において「取得勧誘」という。）が同項第一号に掲げる場合に該当し、かつ、投資信託約款にその取得勧誘が同号に掲げる場合に該当するものである旨の記載がなされて行われるものとし、当該受益権の募集が国外において行われる場合にあつては、当該募集に係る取得勧誘が同号に掲げる場合に該当するものに相当するものであり、かつ、目論見書（同法第二条第十項に規定する目論見書をいう。）その他これに類する書類にその取得勧誘が同号に掲げる場合に該当するものに相当するものである旨の記載がなされて行われるものとする。
art-2-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-4/par-1
Solicitation for acquisition specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xv)-3 (Meaning of Bond-Based Investment Trust Under Public Offering) of the Act is, where the offering of the beneficial interests set forth in that item is made in Japan, one where the solicitation for acquisition prescribed in Article 2, paragraph (3) (Definitions) of the Financial Instruments and Exchange Act relating to that offering (hereinafter in this Article referred to as "solicitation for acquisition") falls under the case set forth in item (i) of that paragraph, and which is made with a statement in the Investment Trust deed to the effect that the solicitation for acquisition falls under the case set forth in that item, and, where the offering of those beneficial interests is made outside Japan, one where the solicitation for acquisition relating to that offering is equivalent to one that falls under the case set forth in that item, and which is made with a statement in the prospectus (meaning a prospectus prescribed in Article 2, paragraph (10) of that Act) or other similar document to the effect that the solicitation for acquisition is equivalent to one that falls under the case set forth in that item.
machine translation, not official
### 第三条（棚卸資産の範囲） — Scope of Inventory
caption: machine translation, not official
art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3
**第一項** 法第二条第一項第十六号（棚卸資産の意義）に規定する政令で定める資産は、次に掲げる資産とする。
art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xvi) (Meaning of Inventory) of the Act are the following assets:
machine translation, not official
**一** 商品又は製品（副産物及び作業くずを含む。）
art-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-1
Goods or products (including by-products and work scraps);
machine translation, not official
**二** 半製品
art-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-2
Semi-finished products;
machine translation, not official
**三** 仕掛品（半成工事を含む。）
art-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-3
Work in process (including partially completed construction);
machine translation, not official
**四** 主要原材料
art-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-4
Principal raw materials;
machine translation, not official
**五** 補助原材料
art-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-5
Auxiliary raw materials;
machine translation, not official
**六** 消耗品で貯蔵中のもの
art-3/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-6
Consumables that are in storage;
machine translation, not official
**七** 前各号に掲げる資産に準ずるもの
art-3/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-7
Anything equivalent to the assets listed in the preceding items.
machine translation, not official
### 第四条（有価証券に準ずるものの範囲） — Scope of Things Equivalent to Securities
caption: machine translation, not official
art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4
**第一項** 法第二条第一項第十七号（定義）に規定する政令で定める有価証券は、次に掲げるものとする。
art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4/par-1
Securities specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xvii) (Definitions) of the Act are the following:
machine translation, not official
**一** 金融商品取引法第二条第一項第一号から第十五号まで（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十六号に掲げる有価証券の性質を有するものを除く。）に表示されるべき権利（これらの有価証券が発行されていないものに限るものとし、資金決済に関する法律（平成二十一年法律第五十九号）第二条第九項（定義）に規定する特定信託受益権を除く。）
art-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4/par-1/item-1
Rights to be represented on the Securities listed in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and on the Securities listed in item (xvii) of that paragraph (excluding those having the nature of the Securities listed in item (xvi) of that paragraph) (limited to those for which those Securities have not been issued, and excluding specified trust beneficial interests prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act (Act No. 59 of 2009));
machine translation, not official
**二** 合名会社、合資会社又は合同会社の社員の持分、法人税法（昭和四十年法律第三十四号）第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分
art-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4/par-1/item-2
Equity interests of members of a general partnership company, limited partnership company, or limited liability company, equity interests of cooperative members or members of a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965), and other equity interests of investors in a corporation;
machine translation, not official
**三** 株主又は投資主（投資信託及び投資法人に関する法律第二条第十六項（定義）に規定する投資主をいう。）となる権利、優先出資者（協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第十三条第一項（優先出資者となる時期等）の優先出資者をいう。）となる権利、特定社員（資産の流動化に関する法律（平成十年法律第百五号）第二条第五項（定義）に規定する特定社員をいう。）又は優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利その他法人の出資者となる権利
art-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4/par-1/item-3
The right to become a shareholder or a unitholder (meaning a unitholder prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations), the right to become a preferred equity investor (meaning a preferred equity investor in Article 13, paragraph (1) (Time of Becoming a Preferred Equity Investor, etc.) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993)), the right to become a specified member (meaning a specified member prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998)) or a preferred equity member (meaning a preferred equity member prescribed in Article 26 (Members) of that Act), and other rights to become an investor in a corporation.
machine translation, not official
### 第五条（固定資産の範囲） — Scope of Fixed Assets
caption: machine translation, not official
art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5
**第一項** 法第二条第一項第十八号（定義）に規定する政令で定める資産は、棚卸資産、有価証券、資金決済に関する法律第二条第十四項（定義）に規定する暗号資産及び繰延資産以外の資産のうち次に掲げるものとする。
art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Act are, among assets other than Inventory, Securities, cryptoassets prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act, and Deferred Assets, the following:
machine translation, not official
**一** 土地（土地の上に存する権利を含む。）
art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-1
land (including rights existing on land);
machine translation, not official
**二** 次条各号に掲げる資産
art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-2
assets listed in the items of the following Article;
machine translation, not official
**三** 電話加入権
art-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-3
telephone subscription rights;
machine translation, not official
**四** 前三号に掲げる資産に準ずるもの
art-5/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-4
anything equivalent to the assets listed in the preceding three items.
machine translation, not official
### 第六条（減価償却資産の範囲） — Scope of Depreciable Assets
caption: machine translation, not official
art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6
**第一項** 法第二条第一項第十九号（定義）に規定する政令で定める資産は、棚卸資産、有価証券及び繰延資産以外の資産のうち次に掲げるもの（時の経過によりその価値の減少しないものを除く。）とする。
art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1
Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xix) (Definitions) of the Act are, among assets other than Inventory, Securities, and Deferred Assets, the following (excluding those whose value does not decrease with the passage of time):
machine translation, not official
**一** 建物及びその附属設備（暖冷房設備、照明設備、通風設備、昇降機その他建物に附属する設備をいう。）
art-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-1
buildings and associated facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities associated with a building);
machine translation, not official
**二** 構築物（ドック、橋、岸壁、桟橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）
art-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-2
structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);
machine translation, not official
**三** 機械及び装置
art-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-3
machinery and equipment;
machine translation, not official
**四** 船舶
art-6/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-4
a vessel;
machine translation, not official
**五** 航空機
art-6/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-5
aircraft;
machine translation, not official
**六** 車両及び運搬具
art-6/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-6
vehicles and transport equipment;
machine translation, not official
**七** 工具、器具及び備品（観賞用、興行用その他これらに準ずる用に供する生物を含む。）
art-6/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-7
tools, appliances, and fixtures (including living things used for ornamental, entertainment, or similar purposes);
machine translation, not official
**八** 次に掲げる無形固定資産
art-6/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8
the following intangible Fixed Assets:
machine translation, not official
**イ** 鉱業権（租鉱権及び採石権その他土石を採掘し又は採取する権利（ロに掲げる無形固定資産を除く。）を含む。）
art-6/par-1/item-8/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-1
mining rights (including mining leasehold rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible Fixed Assets listed in (b)));
machine translation, not official
**ロ** 貯留権（二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を含む。）
art-6/par-1/item-8/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-2
storage rights (including trial drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));
machine translation, not official
**ハ** 漁業権（入漁権を含む。）
art-6/par-1/item-8/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-3
fishing rights (including rights of entry to fisheries);
machine translation, not official
**ニ** ダム使用権
art-6/par-1/item-8/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-4
dam use rights;
machine translation, not official
**ホ** 水利権
art-6/par-1/item-8/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-5
water rights;
machine translation, not official
**ヘ** 特許権
art-6/par-1/item-8/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-6
patent rights;
machine translation, not official
**ト** 実用新案権
art-6/par-1/item-8/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-7
utility model rights;
machine translation, not official
**チ** 意匠権
art-6/par-1/item-8/sub-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-8
design rights;
machine translation, not official
**リ** 商標権
art-6/par-1/item-8/sub-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-9
trademark rights;
machine translation, not official
**ヌ** ソフトウエア
art-6/par-1/item-8/sub-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-10
software;
machine translation, not official
**ル** 育成者権
art-6/par-1/item-8/sub-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-11
breeder's rights;
machine translation, not official
**ヲ** 樹木採取権
art-6/par-1/item-8/sub-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-12
tree harvesting rights;
machine translation, not official
**ワ** 漁港水面施設運営権
art-6/par-1/item-8/sub-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-13
fishing port water surface facility operating rights;
machine translation, not official
**カ** 営業権
art-6/par-1/item-8/sub-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-14
goodwill;
machine translation, not official
**ヨ** 専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者等」という。）に対して鉄道又は軌道の敷設に要する費用を負担し、その鉄道又は軌道を専用する権利をいう。）
art-6/par-1/item-8/sub-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-15
exclusive siding use rights (meaning the right to exclusively use a railway or track by bearing, for a person that operates a railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or a transport business conducted by laying a track prescribed in Article 1, paragraph (1) (Scope of Application of the Act on Rail Tracks) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the costs required for laying that railway or track);
machine translation, not official
**タ** 鉄道軌道連絡通行施設利用権（鉄道事業者等が、他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構、独立行政法人日本高速道路保有・債務返済機構又は国若しくは地方公共団体に対して当該他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構若しくは独立行政法人日本高速道路保有・債務返済機構の鉄道若しくは軌道との連絡に必要な橋、地下道その他の施設又は鉄道若しくは軌道の敷設に必要な施設を設けるために要する費用を負担し、これらの施設を利用する権利をいう。）
art-6/par-1/item-8/sub-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-16
railway-track connecting passage facility use rights (meaning the right to use facilities, where a railway business operator, etc. has borne, for another railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, the Japan Expressway Holding and Debt Repayment Agency, or the State or a local government, the costs required for providing bridges, underground passages, and other facilities necessary for connection with the railways or tracks of that other railway business operator, etc., the Japan Railway Construction, Transport and Technology Agency, or the Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or track);
machine translation, not official
**レ** 電気ガス供給施設利用権（電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業若しくは同項第十四号に規定する発電事業又はガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業を営む者に対して電気又はガスの供給施設（同条第七項に規定する特定ガス導管事業の用に供するものを除く。）を設けるために要する費用を負担し、その施設を利用して電気又はガスの供給を受ける権利をいう。）
art-6/par-1/item-8/sub-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-17
Right to use electricity or gas supply facilities (meaning the right to bear the expenses required for establishing electricity or gas supply facilities (excluding those used for the Specified Gas Pipeline Service Business prescribed in Article 2, paragraph (7) of the Gas Business Act (Act No. 51 of 1954)) for a person who operates the General Power Transmission and Distribution Business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the Power Transmission Business prescribed in item (x) of that paragraph, the Power Distribution Business prescribed in item (xi)-2 of that paragraph, or the Power Generation Business prescribed in item (xiv) of that paragraph, or the General Gas Pipeline Service Business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act, and to receive the supply of electricity or gas by using those facilities);
machine translation, not official
**ソ** 水道施設利用権（水道法（昭和三十二年法律第百七十七号）第三条第五項（用語の定義）に規定する水道事業者に対して水道施設を設けるために要する費用を負担し、その施設を利用して水の供給を受ける権利をいう。）
art-6/par-1/item-8/sub-18 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-18
Right to use waterworks facilities (meaning the right to bear the expenses required for establishing waterworks facilities for a water supply utility prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), and to receive the supply of water by using those facilities);
machine translation, not official
**ツ** 工業用水道施設利用権（工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項（定義）に規定する工業用水道事業者に対して工業用水道施設を設けるために要する費用を負担し、その施設を利用して工業用水の供給を受ける権利をいう。）
art-6/par-1/item-8/sub-19 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-19
Right to use industrial waterworks facilities (meaning the right to bear the expenses required for establishing industrial waterworks facilities for an industrial water supply business operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), and to receive the supply of industrial water by using those facilities);
machine translation, not official
**ネ** 電気通信施設利用権（電気通信事業法（昭和五十九年法律第八十六号）第九条第一号（電気通信事業の登録）に規定する電気通信回線設備を設置する同法第二条第五号（定義）に規定する電気通信事業者に対して同条第四号に規定する電気通信事業の用に供する同条第二号に規定する電気通信設備の設置に要する費用を負担し、その設備を利用して同条第三号に規定する電気通信役務の提供を受ける権利（電話加入権及びこれに準ずる権利を除く。）をいう。）
art-6/par-1/item-8/sub-20 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8/sub-20
Right to use telecommunications facilities (meaning the right to bear the expenses required for installing, for a telecommunications carrier that installs the telecommunications circuit facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of the Telecommunications Business Act (Act No. 86 of 1984) and is prescribed in Article 2, item (v) (Definitions) of that Act, for use in the telecommunications business prescribed in item (iv) of that Article, the telecommunications facilities prescribed in item (ii) of that Article, and to receive the provision of the telecommunications services prescribed in item (iii) of that Article by using those facilities (excluding telephone subscription rights and rights equivalent thereto));
machine translation, not official
**九** 次に掲げる生物（第七号に掲げるものに該当するものを除く。）
art-6/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9
The following living organisms (excluding those that fall under item (vii)):
machine translation, not official
**イ** 牛、馬、豚、綿羊及びやぎ
art-6/par-1/item-9/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9/sub-1
Cattle, horses, pigs, sheep, and goats;
machine translation, not official
**ロ** かんきつ樹、りんご樹、ぶどう樹、梨樹、桃樹、桜桃樹、びわ樹、くり樹、梅樹、柿樹、あんず樹、すもも樹、いちじく樹、キウイフルーツ樹、ブルーベリー樹及びパイナップル
art-6/par-1/item-9/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9/sub-2
Citrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, plum trees (ume), persimmon trees, apricot trees, plum trees (sumomo), fig trees, kiwifruit trees, blueberry bushes, and pineapples;
machine translation, not official
**ハ** 茶樹、オリーブ樹、つばき樹、桑樹、こりやなぎ、みつまた、こうぞ、もう宗竹、アスパラガス、ラミー、まおらん及びホップ
art-6/par-1/item-9/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-9/sub-3
Tea plants, olive trees, camellia trees, mulberry trees, kori-yanagi (wicker willow), mitsumata (paper bush), kozo (paper mulberry), moso bamboo, asparagus, ramie, maoran, and hops.
machine translation, not official
### 第七条（繰延資産の範囲） — Scope of Deferred Assets
caption: machine translation, not official
art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7
**第一項** 法第二条第一項第二十号（繰延資産の意義）に規定する政令で定める費用は、個人が支出する費用（資産の取得に要した金額とされるべき費用及び前払費用を除く。）のうち次に掲げるものとする。
art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1
The expenses specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xx) (Meaning of Deferred Asset) of the Act are, among the expenses spent by an individual (excluding expenses that are to be regarded as the amount required for the acquisition of assets and prepaid expenses), the following:
machine translation, not official
**一** 開業費（不動産所得、事業所得又は山林所得を生ずべき事業を開始するまでの間に開業準備のために特別に支出する費用をいう。）
art-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-1
Business start-up expenses (meaning expenses specially spent for start-up preparation until the commencement of a business that gives rise to real property income, business income, or timber income);
machine translation, not official
**二** 開発費（新たな技術若しくは新たな経営組織の採用、資源の開発又は市場の開拓のために特別に支出する費用をいう。）
art-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-2
Development expenses (meaning expenses specially spent for the adoption of new technology or a new business organization, the development of resources, or the opening of markets);
machine translation, not official
**三** 前二号に掲げるもののほか、次に掲げる費用で支出の効果がその支出の日以後一年以上に及ぶもの
art-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3
In addition to what is listed in the preceding two items, the following expenses, the effect of which extends for one year or more from the date of the expenditure:
machine translation, not official
**イ** 自己が便益を受ける公共的施設又は共同的施設の設置又は改良のために支出する費用
art-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-1
Expenses spent for the installation or improvement of public facilities or shared facilities from which one receives benefit;
machine translation, not official
**ロ** 資産を賃借し又は使用するために支出する権利金、立ちのき料その他の費用
art-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-2
Key money, eviction fees, and other expenses spent for leasing or using assets;
machine translation, not official
**ハ** 役務の提供を受けるために支出する権利金その他の費用
art-7/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-3
Key money and other expenses spent for receiving the provision of services;
machine translation, not official
**ニ** 製品等の広告宣伝の用に供する資産を贈与したことにより生ずる費用
art-7/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-4
Expenses arising from the gifting of assets used for the advertising of products, etc.;
machine translation, not official
**ホ** イからニまでに掲げる費用のほか、自己が便益を受けるために支出する費用
art-7/par-1/item-3/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-3/sub-5
In addition to the expenses listed in (a) through (d), expenses spent for one to receive benefit.
machine translation, not official
**第二項** 前項に規定する前払費用とは、個人が一定の契約に基づき継続的に役務の提供を受けるために支出する費用のうち、その支出する日の属する年の十二月三十一日（年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）においてまだ提供を受けていない役務に対応するものをいう。
art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-2
The prepaid expenses prescribed in the preceding paragraph means, among the expenses spent by an individual for continuously receiving the provision of services under a certain contract, those corresponding to services not yet provided as of December 31 of the year in which the date of the expenditure falls (in the case of death or Absence From Japan in the middle of the year, at the time of that death or Absence From Japan).
machine translation, not official
### 第七条の二（変動所得の範囲） — Scope of Fluctuating Income
caption: machine translation, not official
art-7-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7-2
**第一項** 法第二条第一項第二十三号（変動所得の意義）に規定する政令で定める所得は、漁獲若しくはのりの採取から生ずる所得、はまち、まだい、ひらめ、かき、うなぎ、ほたて貝若しくは真珠（真珠貝を含む。）の養殖から生ずる所得、原稿若しくは作曲の報酬に係る所得又は著作権の使用料に係る所得とする。
art-7-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7-2/par-1
The income specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxiii) (Meaning of Fluctuating Income) of the Act is income arising from fishing or the harvesting of laver, income arising from the farming of yellowtail, red sea bream, flounder, oysters, eels, scallops, or pearls (including pearl oysters), income pertaining to remuneration for manuscripts or musical compositions, or income pertaining to royalties for copyrights.
machine translation, not official
### 第八条（臨時所得の範囲） — Scope of Ad Hoc Income
caption: machine translation, not official
art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8
**第一項** 法第二条第一項第二十四号（臨時所得の意義）に規定する政令で定める所得は、次に掲げる所得その他これらに類する所得とする。
art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8/par-1
The income specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxiv) (Meaning of Ad Hoc Income) of the Act is the following income and other income similar thereto:
machine translation, not official
**一** 職業野球の選手その他一定の者に専属して役務の提供をする者が、三年以上の期間、当該一定の者のために役務を提供し、又はそれ以外の者のために役務を提供しないことを約することにより一時に受ける契約金で、その金額がその契約による役務の提供に対する報酬の年額の二倍に相当する金額以上であるものに係る所得
art-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8/par-1/item-1
Income pertaining to contract money received in a lump sum by a professional baseball player or other person who provides services exclusively for a certain person by promising, for a period of three years or more, to provide services for that certain person or not to provide services for any person other than that person, where the amount of that contract money is equal to or more than twice the annual amount of the remuneration for the provision of services under that contract;
machine translation, not official
**二** 不動産、不動産の上に存する権利、船舶、航空機、採石権、鉱業権、漁業権又は工業所有権その他の技術に関する権利若しくは特別の技術による生産方式若しくはこれらに準ずるものを有する者が、三年以上の期間、他人（その者が非居住者である場合の法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等を含む。）にこれらの資産を使用させること（地上権、租鉱権その他の当該資産に係る権利を設定することを含む。）を約することにより一時に受ける権利金、頭金その他の対価で、その金額が当該契約によるこれらの資産の使用料の年額の二倍に相当する金額以上であるものに係る所得（譲渡所得に該当するものを除く。）
art-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8/par-1/item-2
Income pertaining to a right fee, down payment, or other consideration received in a lump sum by a person who holds real property, rights existing on real property, vessels, aircraft, quarrying rights, mining rights, fishery rights, or industrial property rights or other rights related to technology, or production methods based on special technology, or anything equivalent thereto, by promising, for a period of three years or more, to allow another person (including, where that person is a Nonresident, the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act) to use those assets (including establishing superficies, mining lease rights, or other rights pertaining to those assets), where the amount of that consideration is equal to or more than twice the annual amount of the royalties for the use of those assets under that contract (excluding income that falls under capital gains);
machine translation, not official
**三** 一定の場所における業務の全部又は一部を休止し、転換し又は廃止することとなつた者が、当該休止、転換又は廃止により当該業務に係る三年以上の期間の不動産所得、事業所得又は雑所得の補償として受ける補償金に係る所得
art-8/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8/par-1/item-3
Income pertaining to compensation received by a person who has come to suspend, convert, or abolish all or part of operations at a certain place, as compensation for real property income, business income, or miscellaneous income for a period of three years or more pertaining to those operations due to that suspension, conversion, or abolition;
machine translation, not official
**四** 前号に掲げるもののほか、業務の用に供する資産の全部又は一部につき鉱害その他の災害により被害を受けた者が、当該被害を受けたことにより、当該業務に係る三年以上の期間の不動産所得、事業所得又は雑所得の補償として受ける補償金に係る所得
art-8/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8/par-1/item-4
In addition to what is listed in the preceding item, income pertaining to compensation received by a person who has suffered damage from mining damage or other Disaster with respect to all or part of assets used for operations, as compensation for real property income, business income, or miscellaneous income for a period of three years or more pertaining to those operations due to having suffered that damage.
machine translation, not official
### 第九条（災害の範囲） — Scope of Disasters
caption: machine translation, not official
art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-9
**第一項** 法第二条第一項第二十七号（災害の意義）に規定する政令で定める災害は、冷害、雪害、干害、落雷、噴火その他の自然現象の異変による災害及び鉱害、火薬類の爆発その他の人為による異常な災害並びに害虫、害獣その他の生物による異常な災害とする。
art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-9/par-1
The Disasters specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xxvii) (Meaning of Disaster) of the Act are Disasters caused by abnormal changes in natural phenomena such as cold damage, snow damage, drought damage, lightning strikes, and volcanic eruptions, abnormal Disasters caused by human action such as mining damage and explosions of explosives, and abnormal Disasters caused by insects, noxious animals, and other living creatures.
machine translation, not official
### 第十条（障害者及び特別障害者の範囲） — Scope of Persons with a Disability and Persons with a Particular Disability
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art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10
**第一項** 法第二条第一項第二十八号（障害者の意義）に規定する政令で定める者は、次に掲げる者とする。
art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1
Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxviii) (Meaning of Person with a Disability) of the Act are the following persons:
machine translation, not official
**一** 精神上の障害により事理を弁識する能力を欠く常況にある者又は児童相談所、知的障害者更生相談所（知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項（更生援護の実施者）に規定する知的障害者更生相談所をいう。次項第一号及び第三十一条の二第十四号（障害者等の範囲）において同じ。）、精神保健福祉センター（精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第六条第一項（精神保健福祉センター）に規定する精神保健福祉センターをいう。次項第一号において同じ。）若しくは精神保健指定医の判定により知的障害者とされた者
art-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
A person who habitually lacks the capacity to discern right and wrong due to a mental disorder, or a person determined to be a person with an intellectual disability by the determination of a child guidance center, a rehabilitation counseling center for persons with intellectual disabilities (meaning a rehabilitation counseling center for persons with intellectual disabilities prescribed in Article 9, paragraph (6) (Persons Implementing Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960); the same applies in item (i) of the following paragraph and Article 31-2, item (xiv) (Scope of Persons with a Disability or Other Eligible Persons)), a mental health and welfare center (meaning a mental health and welfare center prescribed in Article 6, paragraph (1) (Mental Health and Welfare Centers) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950); the same applies in item (i) of the following paragraph), or a designated psychiatrist;
machine translation, not official
**二** 前号に掲げる者のほか、精神保健及び精神障害者福祉に関する法律第四十五条第二項（精神障害者保健福祉手帳の交付）の規定により精神障害者保健福祉手帳の交付を受けている者
art-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-2
In addition to the persons listed in the preceding item, a person who has been issued a mental disability health and welfare notebook pursuant to the provisions of Article 45, paragraph (2) (Issuance of Mental Disability Health and Welfare Notebook) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities;
machine translation, not official
**三** 身体障害者福祉法（昭和二十四年法律第二百八十三号）第十五条第四項（身体障害者手帳の交付）の規定により交付を受けた身体障害者手帳に身体上の障害がある者として記載されている者
art-10/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
A person recorded as a person with a physical disability in the physical disability certificate issued pursuant to the provisions of Article 15, paragraph (4) (Issuance of Physical Disability Certificate) of the Act on Welfare of Physically Disabled Persons (Act No. 283 of 1949);
machine translation, not official
**四** 前三号に掲げる者のほか、戦傷病者特別援護法（昭和三十八年法律第百六十八号）第四条（戦傷病者手帳の交付）の規定により戦傷病者手帳の交付を受けている者
art-10/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-4
In addition to the persons listed in the preceding three items, a person who has been issued a wounded and sick retired soldier's notebook pursuant to the provisions of Article 4 (Issuance of Wounded and Sick Retired Soldier's Notebook) of the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963);
machine translation, not official
**五** 前二号に掲げる者のほか、原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）第十一条第一項（認定）の規定による厚生労働大臣の認定を受けている者
art-10/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-5
In addition to the persons listed in the preceding two items, a person who has received certification by the Minister of Health, Labour and Welfare pursuant to the provisions of Article 11, paragraph (1) (Certification) of the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994);
machine translation, not official
**六** 前各号に掲げる者のほか、常に就床を要し、複雑な介護を要する者
art-10/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-6
In addition to the persons listed in the preceding items, a person who is always bedridden and requires complex nursing care;
machine translation, not official
**七** 前各号に掲げる者のほか、精神又は身体に障害のある年齢六十五歳以上の者で、その障害の程度が第一号又は第三号に掲げる者に準ずるものとして市町村長又は特別区の区長（社会福祉法（昭和二十六年法律第四十五号）に定める福祉に関する事務所が老人福祉法（昭和三十八年法律第百三十三号）第五条の四第二項各号（福祉の措置の実施者）に掲げる業務を行つている場合には、当該福祉に関する事務所の長。次項第六号において「市町村長等」という。）の認定を受けている者
art-10/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-7
In addition to the persons listed in the preceding items, a person aged 65 or older with a mental or physical disability whose degree of disability has been certified, as being comparable to that of the persons listed in item (i) or item (iii), by the mayor of a municipality or of a special ward (or, where the welfare office prescribed in the Social Welfare Act (Act No. 45 of 1951) performs the duties listed in the items of Article 5-4, paragraph (2) (Persons Implementing Welfare Measures) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963), the head of that welfare office; referred to as "municipal mayors, etc." in item (vi) of the following paragraph).
machine translation, not official
**第二項** 法第二条第一項第二十九号に規定する政令で定める者は、次に掲げる者とする。
art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2
Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxix) of the Act are the following persons:
machine translation, not official
**一** 前項第一号に掲げる者のうち、精神上の障害により事理を弁識する能力を欠く常況にある者又は児童相談所、知的障害者更生相談所、精神保健福祉センター若しくは精神保健指定医の判定により重度の知的障害者とされた者
art-10/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-1
Among the persons listed in item (i) of the preceding paragraph, a person who habitually lacks the capacity to discern right and wrong due to a mental disorder, or a person determined to be a person with a severe intellectual disability by the determination of a child guidance center, rehabilitation counseling center for persons with intellectual disabilities, mental health and welfare center, or designated psychiatrist;
machine translation, not official
**二** 前項第二号に掲げる者のうち、同号の精神障害者保健福祉手帳に精神保健及び精神障害者福祉に関する法律施行令（昭和二十五年政令第百五十五号）第六条第三項（精神障害の状態）に規定する障害等級が一級である者として記載されている者
art-10/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-2
Among the persons listed in item (ii) of the preceding paragraph, a person recorded in the mental disability health and welfare notebook referred to in that item as a person whose disability grade prescribed in Article 6, paragraph (3) (State of Mental Disability) of the Order for Enforcement of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Cabinet Order No. 155 of 1950) is grade 1;
machine translation, not official
**三** 前項第三号に掲げる者のうち、同号の身体障害者手帳に身体上の障害の程度が一級又は二級である者として記載されている者
art-10/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-3
Among the persons listed in item (iii) of the preceding paragraph, a person recorded in the physical disability certificate referred to in that item as a person whose degree of disability, as a physical disability, is grade 1 or grade 2;
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**四** 前項第四号に掲げる者のうち、同号の戦傷病者手帳に精神上又は身体上の障害の程度が恩給法（大正十二年法律第四十八号）別表第一号表ノ二の特別項症から第三項症までである者として記載されている者
art-10/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-4
Among the persons listed in item (iv) of the preceding paragraph, a person recorded in the wounded and sick retired soldier's notebook referred to in that item as a person whose degree of disability, as a mental or physical disability, is from Special Item Disability to Third Item Disability in Appended Table No. 1-2 of the Public Officers Pension Act (Act No. 48 of 1923);
machine translation, not official
**五** 前項第五号又は第六号に掲げる者
art-10/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-5
A person listed in item (v) or item (vi) of the preceding paragraph;
machine translation, not official
**六** 前項第七号に掲げる者のうち、その障害の程度が第一号又は第三号に掲げる者に準ずるものとして市町村長等の認定を受けている者
art-10/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-6
Among the persons listed in item (vii) of the preceding paragraph, a person whose degree of disability has been certified by the municipal mayors, etc. as being comparable to that of the persons listed in item (i) or item (iii).
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### 第十一条（寡婦の範囲） — Scope of Widows
caption: machine translation, not official
art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11
**第一項** 法第二条第一項第三十号ロ（定義）に規定する夫の生死の明らかでない者で政令で定めるものは、次に掲げる者の妻とする。
art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1
A person whose husband's life or death is unclear, specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxx), (b) (Definitions) of the Act, is the wife of any of the following persons:
machine translation, not official
**一** 太平洋戦争の終結の当時もとの陸海軍に属していた者で、まだ国内に帰らないもの
art-11/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-1
A person who belonged to the former Army or Navy at the end of the Pacific War and has not yet returned to Japan;
machine translation, not official
**二** 前号に掲げる者以外の者で、太平洋戦争の終結の当時国外にあつてまだ国内に帰らず、かつ、その帰らないことについて同号に掲げる者と同様の事情があると認められるもの
art-11/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-2
A person other than those listed in the preceding item who was outside Japan at the end of the Pacific War and has not yet returned to Japan, and for whose not returning there are recognized to be circumstances similar to those of the persons listed in that item;
machine translation, not official
**三** 船舶が沈没し、転覆し、滅失し若しくは行方不明となつた際現にその船舶に乗つていた者若しくは船舶に乗つていてその船舶の航行中に行方不明となつた者又は航空機が墜落し、滅失し若しくは行方不明となつた際現にその航空機に乗つていた者若しくは航空機に乗つていてその航空機の航行中に行方不明となつた者で、三月以上その生死が明らかでないもの
art-11/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-3
A person whose life or death has been unclear for three months or more and who was actually aboard a ship when it sank, capsized, was lost, or went missing, who was aboard a ship and went missing while that ship was under way, who was actually aboard an aircraft when it crashed, was lost, or went missing, or who was aboard an aircraft and went missing while that aircraft was in flight;
machine translation, not official
**四** 前号に掲げる者以外の者で、死亡の原因となるべき危難に遭遇した者のうちその危難が去つた後一年以上その生死が明らかでないもの
art-11/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-4
A person other than those listed in the preceding item who encountered a peril that could cause death, and whose life or death has been unclear for one year or more after that peril passed;
machine translation, not official
**五** 前各号に掲げる者のほか、三年以上その生死が明らかでない者
art-11/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-5
In addition to the persons listed in the preceding items, a person whose life or death has been unclear for three years or more.
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### 第十一条の二（ひとり親の範囲） — Scope of Single Parents
caption: machine translation, not official
art-11-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2
**第一項** 法第二条第一項第三十一号（定義）に規定する配偶者の生死の明らかでない者で政令で定めるものは、前条各号に掲げる者の配偶者とする。
art-11-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2/par-1
A person whose spouse's life or death is unclear, specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi) (Definitions) of the Act, is the spouse of a person listed in the items of the preceding Article.
machine translation, not official
**第二項** 法第二条第一項第三十一号イに規定する政令で定める子は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が五十八万円以下の子（他の者の同一生計配偶者又は扶養親族とされている者を除く。）とする。
art-11-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2/par-2
A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child the total of whose gross income, amount of retirement income, and amount of timber income for that year is 580,000 yen or less (excluding a person who is treated as the spouse in the same household or a dependent of another person).
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### 第十一条の三（勤労学生の範囲） — Scope of Working Students
caption: machine translation, not official
art-11-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3
**第一項** 法第二条第一項第三十二号ロ（定義）に規定する政令で定める者は、次に掲げる者とする。
art-11-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1
Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the Act are the following persons:
machine translation, not official
**一** 独立行政法人国立病院機構、独立行政法人労働者健康安全機構、日本赤十字社、商工会議所、健康保険組合、健康保険組合連合会、国民健康保険団体連合会、国家公務員共済組合連合会、社会福祉法人、宗教法人、一般社団法人及び一般財団法人並びに農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十一号（事業）に掲げる事業を行う農業協同組合連合会及び医療法人
art-11-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-1
Incorporated administrative agency the National Hospital Organization, incorporated administrative agency the Japan Organization of Occupational Health and Safety, the Japanese Red Cross Society, chambers of commerce, health insurance societies, the National Federation of Health Insurance Societies, Federations of National Health Insurance Associations, the Federation of National Public Service Personnel Mutual Aid Associations, social welfare corporations, religious corporations, general incorporated associations and general incorporated foundations, federations of agricultural cooperatives that conduct the business listed in Article 10, paragraph (1), item (xi) (Business) of the Agricultural Co-operatives Act (Act No. 132 of 1947), and medical care corporations;
machine translation, not official
**二** 学校教育法（昭和二十二年法律第二十六号）第百二十四条（専修学校）に規定する専修学校又は同法第百三十四条第一項（各種学校）に規定する各種学校のうち、教育水準を維持するための教員の数その他の文部科学大臣が定める基準を満たすものを設置する者（前号に掲げる者を除く。）
art-11-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-2
A person (excluding a person listed in the preceding item) that establishes, among specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act (Act No. 26 of 1947) and miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of that Act, one that satisfies the standards, such as the number of teachers for maintaining the educational level, established by the Minister of Education, Culture, Sports, Science and Technology.
machine translation, not official
**第二項** 法第二条第一項第三十二号ロ又はハに規定する政令で定める課程は、当該課程が次の各号に掲げる課程のいずれの区分に属するかに応じ当該各号に定める事項に該当する課程とする。
art-11-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2
A course specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxii), (b) or (c) of the Act is a course that falls under the matters specified in the relevant item, according to which of the categories of courses listed in the following items that course belongs to.
machine translation, not official
**一** 学校教育法第百二十四条に規定する専修学校の同法第百二十五条第一項（専修学校の課程）に規定する高等課程 次に掲げる事項
art-11-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
Of a specialized training college prescribed in Article 124 of the School Education Act, the upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of that Act: the following matters:
machine translation, not official
**イ** 職業に必要な技術の教授をすること。
art-11-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-1
That instruction in skills necessary for an occupation is provided;
machine translation, not official
**ロ** その修業期間が一年以上であること。
art-11-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-2
That its period of study is one year or more;
machine translation, not official
**ハ** その一年の授業時間数が八百時間以上であること（次に掲げる場合には、それぞれ次に定める事項）。
art-11-3/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3
That its number of class hours per year is 800 hours or more (in the cases listed below, the matters specified respectively below);
machine translation, not official
**（１）** 夜間その他特別な時間において授業を行う場合 その一年の授業時間数が四百五十時間以上であり、かつ、その修業期間を通ずる授業時間数が八百時間以上であること。
art-11-3/par-2/item-1/sub-3/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-1
In the case where classes are held at night or at other special times: that the number of class hours per year is 450 hours or more, and the number of class hours throughout the period of study is 800 hours or more;
machine translation, not official
**（２）** 通信による教育を行う場合 次に掲げる事項
art-11-3/par-2/item-1/sub-3/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-2
In the case where education is provided by correspondence: the following matters:
machine translation, not official
**（ｉ）** その一年の対面により行う授業の授業時間数が百二十時間以上であること。
art-11-3/par-2/item-1/sub-3/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-2/sub3-1
That the number of class hours of classes held face to face per year is 120 hours or more;
machine translation, not official
**（ｉｉ）** その修業期間を通ずる単位数をその修業期間の年数に相当する数で除して計算した単位数が十三単位以上であり、かつ、その修業期間を通ずる単位数が二十三単位以上であること。
art-11-3/par-2/item-1/sub-3/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-3/sub2-2/sub3-2
That the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 13 credits or more, and the number of credits throughout the period of study is 23 credits or more;
machine translation, not official
**ニ** その授業が年二回を超えない一定の時期に開始され、かつ、その終期が明確に定められていること。
art-11-3/par-2/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1/sub-4
That classes begin at fixed times not exceeding twice a year, and that their end is clearly specified;
machine translation, not official
**二** 学校教育法第百二十四条に規定する専修学校の同法第百二十五条第一項に規定する専門課程及び同法第百二十五条の二第一項（専攻科）に規定する専攻科（以下この号において「専攻科」という。）の課程 次に掲げる事項（専攻科の課程にあつては、ロに掲げる事項を除く。）
art-11-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2
Of a specialized training college prescribed in Article 124 of the School Education Act, the post-secondary course prescribed in Article 125, paragraph (1) of that Act and the advanced course prescribed in Article 125-2, paragraph (1) (Advanced Courses) of that Act (hereinafter in this item referred to as the "advanced course"): the following matters (for the advanced course, excluding the matters listed in (b)):
machine translation, not official
**イ** 前号イ、ロ及びニに掲げる事項
art-11-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-1
The matters listed in (a), (b), and (d) of the preceding item;
machine translation, not official
**ロ** その修業期間を通ずる単位数をその修業期間の年数に相当する数で除して計算した単位数が三十一単位以上であること（次に掲げる場合には、それぞれ次に定める事項）。
art-11-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2
That the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 31 credits or more (in the cases listed below, the matters specified respectively below);
machine translation, not official
**（１）** 夜間その他特別な時間において授業を行う場合 その修業期間を通ずる単位数をその修業期間の年数に相当する数で除して計算した単位数が十七単位以上であり、かつ、その修業期間を通ずる単位数が三十一単位以上であること。
art-11-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-1
In the case where classes are held at night or at other special times: that the number of credits calculated by dividing the number of credits throughout the period of study by the number corresponding to the number of years of the period of study is 17 credits or more, and the number of credits throughout the period of study is 31 credits or more;
machine translation, not official
**（２）** 通信による教育を行う場合 次に掲げる事項
art-11-3/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-2
In the case where education is provided by correspondence: the following matters:
machine translation, not official
**（ｉ）** その修業期間を通ずる対面により行う授業の授業時間数をその修業期間の年数に相当する数で除して計算した授業時間数が百二十時間以上であること。
art-11-3/par-2/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-2/sub3-1
That the number of class hours calculated by dividing the number of class hours of classes held face to face throughout the period of study by the number corresponding to the number of years of the period of study is 120 hours or more;
machine translation, not official
**（ｉｉ）** （１）に定める事項
art-11-3/par-2/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2/sub-2/sub2-2/sub3-2
The matters specified in (1);
machine translation, not official
**三** 学校教育法第百二十四条に規定する専修学校の同法第百二十五条第一項に規定する一般課程 次に掲げる事項
art-11-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3
Of a specialized training college prescribed in Article 124 of the School Education Act, the general course prescribed in Article 125, paragraph (1) of that Act: the following matters:
machine translation, not official
**イ** 第一号イ及びニに掲げる事項
art-11-3/par-2/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-1
The matters listed in item (i), (a) and (d);
machine translation, not official
**ロ** その修業期間（普通科、専攻科その他これらに類する区別された課程があり、それぞれの修業期間が一年以上であつて一の課程に他の課程が継続する場合には、これらの課程の修業期間を通算した期間）が二年以上であること。
art-11-3/par-2/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-2
That its period of study (where there are separately defined courses such as a general department and an advanced course, each with a period of study of one year or more, and one course is followed by another, the period obtained by aggregating the periods of study of those courses) is two years or more;
machine translation, not official
**ハ** その一年の授業時間数（普通科、専攻科その他これらに類する区別された課程がある場合には、それぞれの課程の授業時間数）が六百八十時間以上であること（通信による教育を行う場合には、第一号ハ（２）に定める事項）。
art-11-3/par-2/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3/sub-3
That its number of class hours per year (where there are separately defined courses such as a general department and an advanced course, the number of class hours of each course) is 680 hours or more (where education is provided by correspondence, the matters specified in item (i), (c), (2));
machine translation, not official
**四** 前三号に掲げる課程以外の課程 次に掲げる事項
art-11-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4
Courses other than those listed in the preceding three items: the following matters:
machine translation, not official
**イ** 第一号イ及びニ並びに前号ロに掲げる事項
art-11-3/par-2/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4/sub-1
The matters listed in (a) and (d) of item (i) and (b) of the preceding item;
machine translation, not official
**ロ** その一年の授業時間数（普通科、専攻科その他これらに類する区別された課程がある場合には、それぞれの課程の授業時間数）が六百八十時間以上であること。
art-11-3/par-2/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-4/sub-2
That its number of class hours per year (where there are separately defined courses such as a general department and an advanced course, the number of class hours of each course) is 680 hours or more.
machine translation, not official
**第三項** 文部科学大臣は、第一項第二号の基準を定めたときは、これを告示する。
art-11-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-3
When the Minister of Education, Culture, Sports, Science and Technology has established the standards set forth in paragraph (1), item (ii), the Minister is to give public notice of them.
machine translation, not official
### 第十二条（農業の範囲） — Scope of Agriculture
caption: machine translation, not official
art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12
**第一項** 法第二条第一項第三十五号（特別農業所得者の意義）に規定する政令で定める事業は、次に掲げる事業とする。
art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12/par-1
Businesses specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxv) (Meaning of Special Farming Income Earner) of the Act are the following businesses:
machine translation, not official
**一** 米、麦その他の穀物、馬鈴しよ、甘しよ、たばこ、野菜、花、種苗その他のほ場作物、果樹、樹園の生産物又は温室その他特殊施設を用いてする園芸作物の栽培を行なう事業
art-12/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12/par-1/item-1
A business engaged in the cultivation of rice, wheat, and other grain, potatoes, sweet potatoes, tobacco, vegetables, flowers, seeds and seedlings, and other field crops, fruit trees, products of orchards, or horticultural crops using greenhouses or other special facilities;
machine translation, not official
**二** 繭又は蚕種の生産を行なう事業
art-12/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12/par-1/item-2
A business engaged in the production of cocoons or silkworm eggs;
machine translation, not official
**三** 主として前二号に規定する物の栽培又は生産をする者が兼営するわら工品その他これに類する物の生産、家畜、家きん、毛皮獣若しくは蜂の育成、肥育、採卵若しくはみつの採取又は酪農品の生産を行なう事業
art-12/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12/par-1/item-3
A business engaged in the production of straw products or similar items, the raising or fattening of livestock, poultry, fur-bearing animals, or bees, the collection of eggs or honey, or the production of dairy products, operated concurrently by a person who principally cultivates or produces the things prescribed in the preceding two items.
machine translation, not official
### 第十三条（国内に住所を有するものとみなされる公務員から除かれる者） — Persons Excluded from Public Officials Deemed to Have a Domicile in Japan
caption: machine translation, not official
art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-13
**第一項** 法第三条第一項（居住者及び非居住者の区分）に規定する政令で定める者は、日本の国籍を有する者で、現に国外に居住し、かつ、その地に永住すると認められるものとする。
art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-13/par-1
Persons specified by Cabinet Order as prescribed in Article 3, paragraph (1) (Classification of Residents and Nonresidents) of the Act are persons who have Japanese nationality, who currently reside outside Japan, and who are recognized as permanently residing in that place.
machine translation, not official
### 第十四条（国内に住所を有する者と推定する場合） — Cases Where a Person Is Presumed to Have a Domicile in Japan
caption: machine translation, not official
art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-14
**第一項** 国内に居住することとなつた個人が次の各号のいずれかに該当する場合には、その者は、国内に住所を有する者と推定する。
art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-14/par-1
Where an individual who has come to reside in Japan falls under any of the following items, that individual is presumed to be a person who has a domicile in Japan.
machine translation, not official
**一** その者が国内において、継続して一年以上居住することを通常必要とする職業を有すること。
art-14/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-14/par-1/item-1
That the person has an occupation that normally requires residence in Japan continuously for one year or more;
machine translation, not official
**二** その者が日本の国籍を有し、かつ、その者が国内において生計を一にする配偶者その他の親族を有することその他国内におけるその者の職業及び資産の有無等の状況に照らし、その者が国内において継続して一年以上居住するものと推測するに足りる事実があること。
art-14/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-14/par-1/item-2
That the person has Japanese nationality, and there are facts sufficient to infer that the person will reside in Japan continuously for one year or more, in light of circumstances in Japan such as the person's having a spouse or other relatives with whom the person shares a livelihood, and the person's occupation and whether the person has assets.
machine translation, not official
**第二項** 前項の規定により国内に住所を有する者と推定される個人と生計を一にする配偶者その他その者の扶養する親族が国内に居住する場合には、これらの者も国内に住所を有する者と推定する。
art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-14/par-2
Where a spouse who shares a livelihood with an individual presumed under the preceding paragraph to have a domicile in Japan, or another relative supported by that individual, resides in Japan, those persons are also presumed to be persons who have a domicile in Japan.
machine translation, not official
### 第十五条（国内に住所を有しない者と推定する場合） — Cases Where a Person Is Presumed Not to Have a Domicile in Japan
caption: machine translation, not official
art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-15
**第一項** 国外に居住することとなつた個人が次の各号のいずれかに該当する場合には、その者は、国内に住所を有しない者と推定する。
art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-15/par-1
Where an individual who has come to reside outside Japan falls under any of the following items, that individual is presumed to be a person who does not have a domicile in Japan.
machine translation, not official
**一** その者が国外において、継続して一年以上居住することを通常必要とする職業を有すること。
art-15/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-15/par-1/item-1
That the person has an occupation that normally requires residence outside Japan continuously for one year or more;
machine translation, not official
**二** その者が外国の国籍を有し又は外国の法令によりその外国に永住する許可を受けており、かつ、その者が国内において生計を一にする配偶者その他の親族を有しないことその他国内におけるその者の職業及び資産の有無等の状況に照らし、その者が再び国内に帰り、主として国内に居住するものと推測するに足りる事実がないこと。
art-15/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-15/par-1/item-2
That the person has the nationality of a foreign country or has obtained permission under the laws and regulations of a foreign country to reside permanently in that country, and there are no facts sufficient to infer that the person will return to Japan again and principally reside in Japan, in light of circumstances in Japan such as the person's having no spouse or other relatives with whom the person shares a livelihood, and the person's occupation and whether the person has assets.
machine translation, not official
**第二項** 前項の規定により国内に住所を有しない者と推定される個人と生計を一にする配偶者その他その者の扶養する親族が国外に居住する場合には、これらの者も国内に住所を有しない者と推定する。
art-15/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-15/par-2
Where a spouse who shares a livelihood with an individual presumed under the preceding paragraph not to have a domicile in Japan, or another relative supported by that individual, resides outside Japan, those persons are also presumed to be persons who do not have a domicile in Japan.
machine translation, not official
---
## Cites
- art-1/par-1: 第二条第一項 → 所得税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-2/par-1 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-3: 法第二十二条第二項 → 所得税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/income-tax-act/art-22/par-2 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-3: 第三項 → 所得税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/income-tax-act/art-22/par-3 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-5: 法第八十九条第二項 → 所得税法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act/art-89/par-2 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-7: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033)
- art-1/par-2/item-7: 法第百十一条第四項 → 所得税法 第百十一条第四項 (Article 111, paragraph (4)), art-111/par-4 — https://japanlaw.org/ja/income-tax-act/art-111/par-4 (e-Gov law ID 340AC0000000033)
- art-1-2/par-1: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-1-2/par-2: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-1-2/par-2: この項 → 所得税法施行令 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-2
- art-1-2/par-2: 第六項 → 所得税法施行令 第一条の二第六項 (Article 1-2, paragraph (6)), art-1-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-6
- art-1-2/par-3: 前項 → 所得税法施行令 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-2
- art-1-2/par-3: この項 → 所得税法施行令 第一条の二第三項 (Article 1-2, paragraph (3)), art-1-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-3
- art-1-2/par-3: 第五項 → 所得税法施行令 第一条の二第五項 (Article 1-2, paragraph (5)), art-1-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5
- art-1-2/par-4: 第一項 → 所得税法施行令 第一条の二第一項 (Article 1-2, paragraph (1)), art-1-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
- art-1-2/par-4: 第二項 → 所得税法施行令 第一条の二第二項 (Article 1-2, paragraph (2)), art-1-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-2
- art-1-2/par-4: 第六号 → 所得税法施行令 第一条の二第四項第六号 (Article 1-2, paragraph (4), item (vi)), art-1-2/par-4/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-6
- art-1-2/par-4/item-4: 第一項 → 所得税法施行令 第一条の二第一項 (Article 1-2, paragraph (1)), art-1-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
- art-1-2/par-4/item-5: 前各号 → 所得税法施行令 第一条の二第四項第一号 (Article 1-2, paragraph (4), item (i)), art-1-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-1
- art-1-2/par-4/item-5: 前各号 → 所得税法施行令 第一条の二第四項第二号 (Article 1-2, paragraph (4), item (ii)), art-1-2/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-2
- art-1-2/par-4/item-5: 前各号 → 所得税法施行令 第一条の二第四項第三号 (Article 1-2, paragraph (4), item (iii)), art-1-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-3
- art-1-2/par-4/item-5: 前各号 → 所得税法施行令 第一条の二第四項第四号 (Article 1-2, paragraph (4), item (iv)), art-1-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-4
- art-1-2/par-4/item-5: 第一項 → 所得税法施行令 第一条の二第一項 (Article 1-2, paragraph (1)), art-1-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
- art-1-2/par-4/item-6: 第一号から第四号まで → 所得税法施行令 第一条の二第四項第一号 (Article 1-2, paragraph (4), item (i)), art-1-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-1
- art-1-2/par-4/item-6: 第一号から第四号まで → 所得税法施行令 第一条の二第四項第二号 (Article 1-2, paragraph (4), item (ii)), art-1-2/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-2
- art-1-2/par-4/item-6: 第一号から第四号まで → 所得税法施行令 第一条の二第四項第三号 (Article 1-2, paragraph (4), item (iii)), art-1-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-3
- art-1-2/par-4/item-6: 第一号から第四号まで → 所得税法施行令 第一条の二第四項第四号 (Article 1-2, paragraph (4), item (iv)), art-1-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-4
- art-1-2/par-4/item-6: 第一項 → 所得税法施行令 第一条の二第一項 (Article 1-2, paragraph (1)), art-1-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
- art-1-2/par-5: 前項 → 所得税法施行令 第一条の二第四項 (Article 1-2, paragraph (4)), art-1-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
- art-1-2/par-5/item-1: 第一項 → 所得税法施行令 第一条の二第一項 (Article 1-2, paragraph (1)), art-1-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
- art-1-2/par-5/item-1: この項 → 所得税法施行令 第一条の二第五項 (Article 1-2, paragraph (5)), art-1-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5
- art-1-2/par-5/item-1: 前項 → 所得税法施行令 第一条の二第四項 (Article 1-2, paragraph (4)), art-1-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
- art-1-2/par-5/item-1: 第三号 → 所得税法施行令 第一条の二第四項第三号 (Article 1-2, paragraph (4), item (iii)), art-1-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-3
- art-1-2/par-5/item-2: 前項 → 所得税法施行令 第一条の二第四項 (Article 1-2, paragraph (4)), art-1-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
- art-1-2/par-5/item-2: 次号 → 所得税法施行令 第一条の二第五項第三号 (Article 1-2, paragraph (5), item (iii)), art-1-2/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-3
- art-1-2/par-5/item-2: この項 → 所得税法施行令 第一条の二第五項 (Article 1-2, paragraph (5)), art-1-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5
- art-1-2/par-5/item-3: 前項 → 所得税法施行令 第一条の二第四項 (Article 1-2, paragraph (4)), art-1-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
- art-1-2/par-6: 第四項第四号から第六号まで → 所得税法施行令 第一条の二第四項第四号 (Article 1-2, paragraph (4), item (iv)), art-1-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-4
- art-1-2/par-6: 第四項第四号から第六号まで → 所得税法施行令 第一条の二第四項第五号 (Article 1-2, paragraph (4), item (v)), art-1-2/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-5
- art-1-2/par-6: 第四項第四号から第六号まで → 所得税法施行令 第一条の二第四項第六号 (Article 1-2, paragraph (4), item (vi)), art-1-2/par-4/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4/item-6
- art-1-2/par-6: 第一項 → 所得税法施行令 第一条の二第一項 (Article 1-2, paragraph (1)), art-1-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-1
- art-1-2/par-6: 前項 → 所得税法施行令 第一条の二第五項 (Article 1-2, paragraph (5)), art-1-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5
- art-1-2/par-6: 第四項 → 所得税法施行令 第一条の二第四項 (Article 1-2, paragraph (4)), art-1-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
- art-1-2/par-7: 法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- art-1-2/par-7: 第五項 → 所得税法施行令 第一条の二第五項 (Article 1-2, paragraph (5)), art-1-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5
- art-1-2/par-7: 第四項 → 所得税法施行令 第一条の二第四項 (Article 1-2, paragraph (4)), art-1-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-4
- art-1-2/par-7: 次項 → 所得税法施行令 第一条の二第八項 (Article 1-2, paragraph (8)), art-1-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-8
- art-1-2/par-9: 第五項第二号 → 所得税法施行令 第一条の二第五項第二号 (Article 1-2, paragraph (5), item (ii)), art-1-2/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-5/item-2
- art-1-2/par-9: 前項 → 所得税法施行令 第一条の二第八項 (Article 1-2, paragraph (8)), art-1-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-8
- art-1-2/par-9: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-1-2/par-9: 同条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-1-2/par-9: この項 → 所得税法施行令 第一条の二第九項 (Article 1-2, paragraph (9)), art-1-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1-2/par-9
- art-2/par-1: 法第二条第一項第十号 → 所得税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-10 (e-Gov law ID 340AC0000000033)
- art-2/par-1/item-1: 労働基準法（昭和二十二年法律第四十九号）第十八条 → 労働基準法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/labor-standards-act/art-18 (e-Gov law ID 322AC0000000049)
- art-2/par-1/item-1: 船員法（昭和二十二年法律第百号）第三十四条 → e-Gov law 322AC0000000100, 第三十四条 (Article 34), art-34 — not held in this collection
- art-2/par-1/item-2: 国家公務員共済組合法（昭和三十三年法律第百二十八号）第九十八条 → e-Gov law 333AC0000000128, 第九十八条 (Article 98), art-98 — not held in this collection
- art-2/par-1/item-2: 地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百十二条第一項 → e-Gov law 337AC0000000152, 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — not held in this collection
- art-2/par-1/item-2: 私立学校教職員共済法（昭和二十八年法律第二百四十五号）第二十六条第一項 → e-Gov law 328AC0000000245, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-2/par-1/item-3: 金融商品取引法（昭和二十三年法律第二十五号）第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-2/par-1/item-3: 同法第二十八条第一項 → 金融商品取引法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-1 (e-Gov law ID 323AC0000000025)
- art-2/par-1/item-3: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項 → e-Gov law 346AC0000000092, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-2/par-1/item-3: 第二項 → e-Gov law 346AC0000000092, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-2/par-1/item-3: 第四項 → e-Gov law 346AC0000000092, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-2-2/par-1: 法第二条第一項第十一号 → 所得税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-2-2/par-1: この項 → 所得税法施行令 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1
- art-2-2/par-1/item-2: これと法人税法施行令（昭和四十年政令第九十七号）第四条第一項 → e-Gov law 340CO0000000097, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-2-2/par-2: 前項第二号 → 所得税法施行令 第二条の二第一項第二号 (Article 2-2, paragraph (1), item (ii)), art-2-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-2
- art-2-2/par-2: 第三号 → 所得税法施行令 第二条の二第一項第三号 (Article 2-2, paragraph (1), item (iii)), art-2-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-1/item-3
- art-2-2/par-2/item-2: 前号 → 所得税法施行令 第二条の二第二項第一号 (Article 2-2, paragraph (2), item (i)), art-2-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2/item-1
- art-2-2/par-2/item-2: 次号 → 所得税法施行令 第二条の二第二項第三号 (Article 2-2, paragraph (2), item (iii)), art-2-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2/item-3
- art-2-2/par-2/item-3: 前号 → 所得税法施行令 第二条の二第二項第二号 (Article 2-2, paragraph (2), item (ii)), art-2-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-2/par-2/item-2
- art-2-3/par-1: 法第二条第一項第十五号の二 → 所得税法 第二条第一項第十五号の二 (Article 2, paragraph (1), item (xv-2)), art-2/par-1/item-15-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-2 (e-Gov law ID 340AC0000000033)
- art-2-3/par-1/item-3: 電子記録債権法（平成十九年法律第百二号）第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-2-3/par-2: 法第二条第一項第十五号の二 → 所得税法 第二条第一項第十五号の二 (Article 2, paragraph (1), item (xv-2)), art-2/par-1/item-15-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-2 (e-Gov law ID 340AC0000000033)
- art-2-3/par-2/item-1: 前項第一号から第三号まで → 所得税法施行令 第二条の三第一項第一号 (Article 2-3, paragraph (1), item (i)), art-2-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-1
- art-2-3/par-2/item-1: 前項第一号から第三号まで → 所得税法施行令 第二条の三第一項第二号 (Article 2-3, paragraph (1), item (ii)), art-2-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-2
- art-2-3/par-2/item-1: 前項第一号から第三号まで → 所得税法施行令 第二条の三第一項第三号 (Article 2-3, paragraph (1), item (iii)), art-2-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1/item-3
- art-2-3/par-2/item-1: 同項 → 所得税法施行令 第二条の三第一項 (Article 2-3, paragraph (1)), art-2-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-1
- art-2-3/par-2/item-2: 投資信託及び投資法人に関する法律第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-2-3/par-2/item-2: 同法第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection
- art-2-3/par-2/item-2: 次条 → 所得税法施行令 第二条の四 (Article 2-4), art-2-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-4
- art-2-3/par-2/item-2: 前号 → 所得税法施行令 第二条の三第二項第一号 (Article 2-3, paragraph (2), item (i)), art-2-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-3/par-2/item-1
- art-2-4/par-1: 法第二条第一項第十五号の三 → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-3 (e-Gov law ID 340AC0000000033)
- art-2-4/par-1: 金融商品取引法第二条第三項 → 金融商品取引法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-3 (e-Gov law ID 323AC0000000025)
- art-2-4/par-1: この条 → 所得税法施行令 第二条の四 (Article 2-4), art-2-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-2-4
- art-2-4/par-1: 同項第一号 → 金融商品取引法 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-3/item-1 (e-Gov law ID 323AC0000000025)
- art-2-4/par-1: 同法第二条第十項 → 金融商品取引法 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-10 (e-Gov law ID 323AC0000000025)
- art-3/par-1: 法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-16 (e-Gov law ID 340AC0000000033)
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-1
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-2
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-3
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-4
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-5
- art-3/par-1/item-7: 前各号 → 所得税法施行令 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-3/par-1/item-6
- art-4/par-1: 法第二条第一項第十七号 → 所得税法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-17 (e-Gov law ID 340AC0000000033)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-1 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-10 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-11 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-12 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-13 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-14 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-2 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-3 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-4 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-5 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-6 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-7 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-8 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-9 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 同項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-17 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 同項第十六号 → 金融商品取引法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-16 (e-Gov law ID 323AC0000000025)
- art-4/par-1/item-1: 資金決済に関する法律（平成二十一年法律第五十九号）第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/payment-services-act/art-2/par-9 (e-Gov law ID 421AC0000000059)
- art-4/par-1/item-2: 法人税法（昭和四十年法律第三十四号）第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 (e-Gov law ID 340AC0000000034)
- art-4/par-1/item-3: 投資信託及び投資法人に関する法律第二条第十六項 → e-Gov law 326AC0100000198, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-4/par-1/item-3: 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第十三条第一項 → e-Gov law 405AC0000000044, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-4/par-1/item-3: 資産の流動化に関する法律（平成十年法律第百五号）第二条第五項 → e-Gov law 410AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-4/par-1/item-3: 同法第二十六条 → e-Gov law 410AC0000000105, 第二十六条 (Article 26), art-26 — not held in this collection
- art-5/par-1: 法第二条第一項第十八号 → 所得税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-18 (e-Gov law ID 340AC0000000033)
- art-5/par-1: 資金決済に関する法律第二条第十四項 → 資金決済に関する法律 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/ja/payment-services-act/art-2/par-14 (e-Gov law ID 421AC0000000059)
- art-5/par-1/item-2: 次条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6
- art-5/par-1/item-4: 前三号 → 所得税法施行令 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-1
- art-5/par-1/item-4: 前三号 → 所得税法施行令 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-2
- art-5/par-1/item-4: 前三号 → 所得税法施行令 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-5/par-1/item-3
- art-6/par-1: 法第二条第一項第十九号 → 所得税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-19 (e-Gov law ID 340AC0000000033)
- art-6/par-1/item-8/sub-2: 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-6/par-1/item-8/sub-15: 鉄道事業法（昭和六十一年法律第九十二号）第二条第一項 → e-Gov law 361AC0000000092, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-6/par-1/item-8/sub-15: 軌道法（大正十年法律第七十六号）第一条第一項 → e-Gov law 210AC0000000076, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-6/par-1/item-8/sub-15: この号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8
- art-6/par-1/item-8/sub-17: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-6/par-1/item-8/sub-17: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-6/par-1/item-8/sub-17: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-6/par-1/item-8/sub-17: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-6/par-1/item-8/sub-17: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-6/par-1/item-8/sub-17: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-6/par-1/item-8/sub-18: 水道法（昭和三十二年法律第百七十七号）第三条第五項 → e-Gov law 332AC0000000177, 第三条第五項 (Article 3, paragraph (5)), art-3/par-5 — not held in this collection
- art-6/par-1/item-8/sub-19: 工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項 → e-Gov law 333AC0000000084, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-6/par-1/item-8/sub-20: 電気通信事業法（昭和五十九年法律第八十六号）第九条第一号 → e-Gov law 359AC0000000086, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- art-6/par-1/item-8/sub-20: 同法第二条第五号 → e-Gov law 359AC0000000086, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-6/par-1/item-8/sub-20: 同条第四号 → e-Gov law 359AC0000000086, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-6/par-1/item-8/sub-20: 同条第二号 → e-Gov law 359AC0000000086, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-6/par-1/item-8/sub-20: 同条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-6/par-1/item-9: 第七号 → 所得税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-7
- art-7/par-1: 法第二条第一項第二十号 → 所得税法 第二条第一項第二十号 (Article 2, paragraph (1), item (xx)), art-2/par-1/item-20 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-20 (e-Gov law ID 340AC0000000033)
- art-7/par-1/item-3: 前二号 → 所得税法施行令 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-1
- art-7/par-1/item-3: 前二号 → 所得税法施行令 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1/item-2
- art-7/par-2: 前項 → 所得税法施行令 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-7/par-1
- art-7-2/par-1: 法第二条第一項第二十三号 → 所得税法 第二条第一項第二十三号 (Article 2, paragraph (1), item (xxiii)), art-2/par-1/item-23 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-23 (e-Gov law ID 340AC0000000033)
- art-8/par-1: 法第二条第一項第二十四号 → 所得税法 第二条第一項第二十四号 (Article 2, paragraph (1), item (xxiv)), art-2/par-1/item-24 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-24 (e-Gov law ID 340AC0000000033)
- art-8/par-1/item-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-8/par-1/item-4: 前号 → 所得税法施行令 第八条第一項第三号 (Article 8, paragraph (1), item (iii)), art-8/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-8/par-1/item-3
- art-9/par-1: 法第二条第一項第二十七号 → 所得税法 第二条第一項第二十七号 (Article 2, paragraph (1), item (xxvii)), art-2/par-1/item-27 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-27 (e-Gov law ID 340AC0000000033)
- art-10/par-1: 法第二条第一項第二十八号 → 所得税法 第二条第一項第二十八号 (Article 2, paragraph (1), item (xxviii)), art-2/par-1/item-28 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-28 (e-Gov law ID 340AC0000000033)
- art-10/par-1/item-1: 知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項 → e-Gov law 335AC0000000037, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection
- art-10/par-1/item-1: 次項第一号 → 所得税法施行令 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-1
- art-10/par-1/item-1: 第三十一条の二第十四号 → 所得税法施行令 第三十一条の二第一項第十四号 (Article 31-2, paragraph (1), item (xiv)), art-31-2/par-1/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-14
- art-10/par-1/item-1: 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第六条第一項 → e-Gov law 325AC0100000123, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-10/par-1/item-2: 前号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-2: 精神保健及び精神障害者福祉に関する法律第四十五条第二項 → e-Gov law 325AC0100000123, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection
- art-10/par-1/item-3: 身体障害者福祉法（昭和二十四年法律第二百八十三号）第十五条第四項 → e-Gov law 324AC1000000283, 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — not held in this collection
- art-10/par-1/item-4: 前三号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-4: 前三号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-1/item-4: 前三号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-4: 戦傷病者特別援護法（昭和三十八年法律第百六十八号）第四条 → e-Gov law 338AC1000000168, 第四条 (Article 4), art-4 — not held in this collection
- art-10/par-1/item-5: 前二号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-5: 前二号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-1/item-5: 原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）第十一条第一項 → e-Gov law 406AC0000000117, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-5
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-5
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), art-10/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-6
- art-10/par-1/item-7: 老人福祉法（昭和三十八年法律第百三十三号）第五条の四第二項 → e-Gov law 338AC0000000133, 第五条の四第二項 (Article 5-4, paragraph (2)), art-5-4/par-2 — not held in this collection
- art-10/par-1/item-7: 次項第六号 → 所得税法施行令 第十条第二項第六号 (Article 10, paragraph (2), item (vi)), art-10/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-6
- art-10/par-2: 法第二条第一項第二十九号 → 所得税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-29 (e-Gov law ID 340AC0000000033)
- art-10/par-2/item-1: 前項第一号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-2/item-2: 前項第二号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-2/item-2: の精神障害者保健福祉手帳に精神保健及び精神障害者福祉に関する法律施行令（昭和二十五年政令第百五十五号）第六条第三項 → e-Gov law 325CO0000000155, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-10/par-2/item-3: 前項第三号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-2/item-4: 前項第四号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-2/item-4: 別表第一号 → e-Gov law 212AC0000000048, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- art-10/par-2/item-5: 前項第五号 → 所得税法施行令 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-5
- art-10/par-2/item-5: 第六号 → 所得税法施行令 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), art-10/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-6
- art-10/par-2/item-6: 前項第七号 → 所得税法施行令 第十条第一項第七号 (Article 10, paragraph (1), item (vii)), art-10/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-7
- art-10/par-2/item-6: 第一号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-2/item-6: 第三号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-11/par-1: 法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 (e-Gov law ID 340AC0000000033)
- art-11/par-1/item-2: 前号 → 所得税法施行令 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-1
- art-11/par-1/item-4: 前号 → 所得税法施行令 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-3
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-1
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-2
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-3
- art-11/par-1/item-5: 前各号 → 所得税法施行令 第十一条第一項第四号 (Article 11, paragraph (1), item (iv)), art-11/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11/par-1/item-4
- art-11-2/par-1: 法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000033)
- art-11-2/par-1: 前条 → 所得税法施行令 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11
- art-11-2/par-2: 法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000033)
- art-11-3/par-1: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 (e-Gov law ID 340AC0000000033)
- art-11-3/par-1/item-1: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十一号 → e-Gov law 322AC0000000132, 第十条第一項第十一号 (Article 10, paragraph (1), item (xi)), art-10/par-1/item-11 — not held in this collection
- art-11-3/par-1/item-2: 学校教育法（昭和二十二年法律第二十六号）第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-1/item-2: 同法第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/school-education-act/art-134/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-1/item-2: 前号 → 所得税法施行令 第十一条の三第一項第一号 (Article 11-3, paragraph (1), item (i)), art-11-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-1
- art-11-3/par-2: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 (e-Gov law ID 340AC0000000033)
- art-11-3/par-2/item-1: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-1: 同法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: 同法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: 同法第百二十五条の二第一項 → 学校教育法 第百二十五条の二第一項 (Article 125-2, paragraph (1)), art-125-2/par-1 — https://japanlaw.org/ja/school-education-act/art-125-2/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-2: この号 → 所得税法施行令 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2
- art-11-3/par-2/item-2/sub-1: 前号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-3: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-3: 同法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 (e-Gov law ID 322AC0000000026)
- art-11-3/par-2/item-3/sub-1: 第一号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-3/sub-3: 第一号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-4: 前三号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-4: 前三号 → 所得税法施行令 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-2
- art-11-3/par-2/item-4: 前三号 → 所得税法施行令 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3
- art-11-3/par-2/item-4/sub-1: 第一号 → 所得税法施行令 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-1
- art-11-3/par-2/item-4/sub-1: 前号 → 所得税法施行令 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-2/item-3
- art-11-3/par-3: 第一項第二号 → 所得税法施行令 第十一条の三第一項第二号 (Article 11-3, paragraph (1), item (ii)), art-11-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-3/par-1/item-2
- art-12/par-1: 法第二条第一項第三十五号 → 所得税法 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-35 (e-Gov law ID 340AC0000000033)
- art-12/par-1/item-3: 前二号 → 所得税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12/par-1/item-1
- art-12/par-1/item-3: 前二号 → 所得税法施行令 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-12/par-1/item-2
- art-13/par-1: 法第三条第一項 → 所得税法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-3/par-1 (e-Gov law ID 340AC0000000033)
- art-14/par-2: 前項 → 所得税法施行令 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-14/par-1
- art-15/par-2: 前項 → 所得税法施行令 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-15/par-1
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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-20261106T163957-001, 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-20261106T163957-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-005, 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-20261106T163957-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-001, 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-20261106T173921-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-002, 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-20261106T173921-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-003, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-004, 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-20261106T173921-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-005, 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-20261106T173921-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-006, 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