# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七章 (Part 2, Chapter 7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七章 (Part 2, Chapter 7) — address `pt-2/ch-7` - 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-2/ch-7 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 第七章　更正の請求の特例 — Chapter VII Special Provisions on Requests for Reassessment heading: machine translation, not official pt-2/ch-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-7 ### 第二百七十四条（更正の請求の特例の対象となる事実） — Events Subject to Special Provisions on Requests for Reassessment caption: machine translation, not official art-274 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-274 **第一項** 法第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する政令で定める事実は、次に掲げる事実とする。 art-274/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-274/par-1 The events specified by Cabinet Order prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) of the Act are the following events. machine translation, not official **一** 確定申告書を提出し、又は決定を受けた居住者の当該申告書又は決定に係る年分の各種所得の金額（事業所得の金額並びに事業から生じた不動産所得の金額及び山林所得の金額を除く。次号において同じ。）の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと。 art-274/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-274/par-1/item-1 the loss, by reason of the voidness of an act, of an economic result arising from a void act that was included in the events forming the basis for calculating the Income in Each Class (excluding the amount of business income and the amount of real property income and the amount of timber income arising from a business; the same applies in the following item) for the year to which the return form or determination of a Resident who has filed a Tax Return or has been subject to a determination relates; machine translation, not official **二** 前号に掲げる者の当該年分の各種所得の金額の計算の基礎となつた事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。 art-274/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-274/par-1/item-2 the rescission of an act that may be rescinded that was included in the events forming the basis for calculating the Income in Each Class for that year of the person set out in the preceding item. machine translation, not official --- ## Cites - art-274/par-1: 法第百五十二条 → 所得税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/ja/income-tax-act/art-152 (e-Gov law ID 340AC0000000033) - art-274/par-1/item-1: 次号 → 所得税法施行令 第二百七十四条第一項第二号 (Article 274, paragraph (1), item (ii)), art-274/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-274/par-1/item-2 - art-274/par-1/item-2: 前号 → 所得税法施行令 第二百七十四条第一項第一号 (Article 274, paragraph (1), item (i)), art-274/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-274/par-1/item-1 --- ## 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-20261106T163957-090, 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-20261106T163957-090, 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