# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三章 (Part 3, Chapter 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-3/ch-3. 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: 第三章 (Part 3, Chapter 3) — address `pt-3/ch-3` - 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-3/ch-3 - 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. --- ## 第三章　法人の納税義務 — Chapter III Tax Liability of Corporations heading: Ministry of Justice translation — Japanese Law Translation Database System pt-3/ch-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-3/ch-3 ## 第一節　内国法人の納税義務 — Section 1 Tax Payment Obligation of Domestic Corporations heading: machine translation, not official pt-3/ch-3/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-3/ch-3/sec-1 ### 第二百九十八条（内国法人に係る所得税の課税標準） — Tax Base for a Domestic Corporation's Income Taxes caption: machine translation, not official art-298 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298 **第一項** 法第百七十四条（内国法人に係る所得税の課税標準）に規定する政令で定める金額は、同条第十号に掲げる賞金の額の百分の二十に相当する金額と六十万円との合計額とする。 art-298/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-1 The amount specified by Cabinet Order prescribed in Article 174 (Tax Base for a Domestic Corporation's Income Taxes) of the Act is to be the sum of the amount equivalent to 20 percent of the amount of the monetary award listed in item (x) of that Article and 600,000 yen. machine translation, not official **第二項** 法第百七十四条第四号に規定する払い込むべき掛金の額として政令で定めるものは、同号に規定する契約に基づき払い込むべき掛金の額（当該契約に基づき掛金を払い込むべきこととされている期間の中途で当該契約に基づく給付金の給付を受けた場合には、当該掛金の額から当該契約に基づき銀行に対して支払うべき利子に相当する金額を控除した金額）とする。 art-298/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-2 The amount specified by Cabinet Order as the amount of installments to be paid prescribed in Article 174, item (iv) of the Act is to be the amount of installments to be paid under the contract prescribed in that item (where benefits under that contract are received during the period in which installments are to be paid under that contract, the amount obtained by deducting the amount equivalent to the interest to be paid to a bank under that contract from the amount of those installments). machine translation, not official **第三項** 法第百七十四条第五号に規定する政令で定める契約は、抵当証券法（昭和六年法律第十五号）第一条第一項（証券の交付）に規定する抵当証券の販売（販売の代理又は媒介を含む。）を業として行う者と当該抵当証券の購入をした者との間で締結された当該抵当証券に記載された債権の元本及び利息の弁済の受領並びにその支払に関する事項を含む契約とする。 art-298/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-3 The contract specified by Cabinet Order prescribed in Article 174, item (v) of the Act is to be a contract concluded between a person who engages, as a business, in the sale (including acting as an agent or intermediary in the sale) of mortgage securities prescribed in Article 1, paragraph (1) (Delivery of Securities) of the Mortgage Securities Act (Act No. 15 of 1931) and the person who purchased those mortgage securities, which includes matters concerning the receipt of repayment of the principal and interest of the claim stated on those mortgage securities and the payment thereof. machine translation, not official **第四項** 法第百七十四条第七号に規定する政令で定める差益は、次の各号に掲げる預貯金の区分に応じ当該各号に定める差益とする。 art-298/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4 The margin specified by Cabinet Order prescribed in Article 174, item (vii) of the Act is to be the margin specified in each of the following items according to the category of Deposits and Savings listed in those items: machine translation, not official **一** 外国通貨で表示された預貯金でその元本及び利子をあらかじめ約定した率により本邦通貨に換算して支払うこととされているもの　当該元本についてあらかじめ約定した率により本邦通貨に換算した金額から当該元本について当該預貯金の預入の日における外国為替の売買相場により本邦通貨に換算した金額を控除した残額に相当する差益 art-298/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-1 Deposits and Savings denominated in a foreign currency whose principal and interest are to be paid after being converted into Japanese currency at a rate agreed in advance: the margin equivalent to the remainder obtained by deducting the amount of that principal converted into Japanese currency at the foreign exchange buying and selling rate on the date of deposit of those Deposits and Savings from the amount of that principal converted into Japanese currency at the rate agreed in advance; machine translation, not official **二** 外国通貨で表示された預貯金でその元本及び利子をあらかじめ約定した率により当該外国通貨以外の外国通貨（以下この号において「他の外国通貨」という。）に換算して支払うこととされているもの　当該元本についてあらかじめ約定した率により当該他の外国通貨に換算して支払うこととされている金額から当該元本について当該預貯金の預入の日における外国為替の売買相場により当該他の外国通貨に換算した金額を控除した残額につき、当該他の外国通貨に換算して支払うこととされている時における外国為替の売買相場により本邦通貨に換算した金額に相当する差益 art-298/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-2 Deposits and Savings denominated in a foreign currency whose principal and interest are to be paid after being converted at a rate agreed in advance into a foreign currency other than that foreign currency (hereinafter referred to as the "other foreign currency" in this item): the margin equivalent to the amount obtained by converting into Japanese currency, at the foreign exchange buying and selling rate at the time when payment is to be made after conversion into that other foreign currency, the remainder obtained by deducting the amount of that principal converted into that other foreign currency at the foreign exchange buying and selling rate on the date of deposit of those Deposits and Savings from the amount of that principal that is to be paid after conversion into that other foreign currency at the rate agreed in advance. machine translation, not official **第五項** 法第百七十四条第八号に規定する政令で定める支払方法は、同号に規定する保険契約若しくは旧簡易生命保険契約（第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約をいう。次項及び第七項において同じ。）又はこれらに類する共済に係る契約に係る法第百七十四条第八号に規定する保険期間等の初日から一年以内にこれらの契約に係る保険料又は掛金の総額の二分の一以上の額に相当する保険料又は掛金を支払う方法及び同日から二年以内に当該保険料又は掛金の総額の四分の三以上の額に相当する保険料又は掛金を支払う方法（これらの契約において当該保険料又は掛金の全部又は一部を前納することができることとされている場合において、その全部を前納したとき又はその一部をこれらの方法に準じて前納したときを含む。）とする。 art-298/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-5 The payment method specified by Cabinet Order prescribed in Article 174, item (viii) of the Act is to be the method of paying, within one year from the first day of the term of coverage prescribed in Article 174, item (viii) of the Act relating to the insurance policy prescribed in that item or a former postal life insurance policy (meaning the former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable); the same applies in the following paragraph and paragraph (7)), or a contract relating to mutual aid similar to these, insurance premiums or installments equivalent to one-half or more of the total amount of insurance premiums or installments relating to those contracts, and the method of paying, within two years from that day, insurance premiums or installments equivalent to three-fourths or more of the total amount of those insurance premiums or installments (including, where under those contracts all or part of the insurance premiums or installments may be paid in advance, the case where all of them have been paid in advance or where part of them has been paid in advance in a manner conforming to these methods). machine translation, not official **第六項** 法第百七十四条第八号に規定する政令で定める事項は、次の各号に掲げる契約の区分に応じ当該各号に定める事項とする。 art-298/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6 The matters specified by Cabinet Order prescribed in Article 174, item (viii) of the Act are to be the matters specified in each of the following items according to the category of contracts listed in those items: machine translation, not official **一** 生命保険契約（保険業法第二条第三項（定義）に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいう。）若しくは旧簡易生命保険契約又はこれらに類する共済に係る契約　死亡保険金のうち財務省令で定めるもの又はこれに類する共済金の額として財務省令で定める金額の満期保険金又は満期共済金の額に対する割合が五未満であり、かつ、当該財務省令で定める死亡保険金以外の死亡保険金又はこれに類する共済金の額の満期保険金又は満期共済金の額に対する割合が一以下であること。 art-298/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6/item-1 a life insurance policy (meaning an insurance policy concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article) or former postal life insurance policy, or a contract relating to mutual aid similar to these: that the ratio of the amount of death insurance money specified by Ministry of Finance Order, or the amount specified by Ministry of Finance Order as the amount of mutual aid benefits similar thereto, to the amount of maturity insurance money or maturity mutual aid benefits is less than five, and that the ratio of the amount of death insurance money other than the death insurance money specified by Ministry of Finance Order, or mutual aid benefits similar thereto, to the amount of maturity insurance money or maturity mutual aid benefits is one or less; machine translation, not official **二** 損害保険契約（保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいう。）又はこれに類する共済に係る契約　保険金で財務省令で定めるもの又はこれに類する共済金の額として財務省令で定める金額の満期返戻金又は満期共済金の額に対する割合が五未満であること。 art-298/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6/item-2 a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurer prescribed in paragraph (18) of that Article) or a contract relating to mutual aid similar thereto: that the ratio of insurance proceeds specified by Ministry of Finance Order, or the amount specified by Ministry of Finance Order as the amount of mutual aid benefits similar thereto, to the amount of the maturity refund or maturity mutual aid benefits is less than five. machine translation, not official **第七項** 法第百七十四条第八号に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。 art-298/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7 The amount calculated as provided by Cabinet Order prescribed in Article 174, item (viii) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** 法第百七十四条第八号に規定する保険契約若しくは旧簡易生命保険契約又はこれらに類する共済に係る契約に基づく満期保険金、満期返戻金若しくは満期共済金又は解約返戻金（以下この項において「満期保険金等」という。）の金額とこれらの契約に基づき分配を受ける剰余金又は割戻しを受ける割戻金の額で当該満期保険金等とともに又は当該満期保険金等の支払を受けた後に支払を受けるものとの合計額 art-298/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1 the sum of the amount of maturity insurance money, maturity refund, or maturity mutual aid benefits, or cancellation refund (hereinafter referred to as "maturity insurance money, etc." in this paragraph) under an insurance policy or former postal life insurance policy prescribed in Article 174, item (viii) of the Act or a contract relating to mutual aid similar to these, and the amount of surplus distributed or rebates returned under those contracts that is received together with, or after receipt of, that maturity insurance money, etc.; machine translation, not official **二** 前号の保険契約若しくは旧簡易生命保険契約又はこれらに類する共済に係る契約に係る保険料又は掛金の総額から、これらの契約に基づく満期保険金等の支払の日前にこれらの契約に基づく剰余金の分配若しくは割戻金の割戻しを受け、又はこれらの契約に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該保険料又は掛金の支払に充てた場合における当該剰余金又は割戻金の額を控除した金額 art-298/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-2 the amount obtained by deducting, from the total amount of insurance premiums or installments relating to the insurance policy or former postal life insurance policy referred to in the preceding item or contracts relating to mutual aid similar to these, the amount of surplus or rebates in the case where, before the date of payment of maturity insurance money, etc. under those contracts, a distribution of surplus or return of rebates under those contracts has been received, or the surplus distributed or rebates returned under those contracts has been applied to the payment of those insurance premiums or installments. machine translation, not official **第八項** 法第百七十四条第九号に規定する政令で定める契約は、第二百八十八条（匿名組合契約に準ずる契約の範囲）に規定する契約とする。 art-298/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-8 The contracts specified by Cabinet Order prescribed in Article 174, item (ix) of the Act are to be the contracts prescribed in Article 288 (Scope of Agreements Equivalent to a Silent Partnership Agreement). machine translation, not official **第九項** 法第百七十四条第十号に規定する政令で定める賞金は、金銭で支払われる賞金とする。 art-298/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-9 The monetary award specified by Cabinet Order prescribed in Article 174, item (x) of the Act is to be a monetary award paid in money. machine translation, not official ### 第二百九十九条（内国法人に係る所得税の税率） — Tax Rates for a Domestic Corporation's Income Taxes caption: machine translation, not official art-299 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-299 **第一項** 法第百七十五条第三号（内国法人に係る所得税の税率）に規定する政令で定める金額は、前条第一項に規定する金額とする。 art-299/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-299/par-1 The amount specified by Cabinet Order prescribed in Article 175, item (iii) (Tax Rates for a Domestic Corporation's Income Taxes) of the Act is to be the amount prescribed in paragraph (1) of the preceding Article. machine translation, not official ### 第三百条（信託財産に係る利子等の課税の特例） — Special Provisions on Taxation of Interest and Similar Income from Trust Property caption: machine translation, not official art-300 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300 **第一項** 法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する外国の法令により課される所得税に相当する税で政令で定めるものは、外国の法令に基づき同項の信託財産につき課される税で、法第二百十二条（源泉徴収義務）の規定による源泉徴収に係る所得税に相当するもの（以下この項、第三項及び第九項において「外国所得税」という。）のうち、当該外国所得税の課せられた収益を分配するとしたならば当該収益の分配につき法第百八十一条（源泉徴収義務）又は第二百十二条の規定により所得税を徴収されるべきこととなるものに対応する部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）とする。 art-300/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1 The tax equivalent to the income tax imposed under the laws and regulations of a foreign country prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, which is specified by Cabinet Order, is to be, out of the tax imposed under the laws and regulations of a foreign country on the trust property set forth in that paragraph that is equivalent to the income tax pertaining to the withholding under the provisions of Article 212 (Obligation to Withhold Taxes) of the Act (hereinafter in this paragraph, paragraph (3), and paragraph (9) referred to as "foreign income tax"), the portion corresponding to the foreign income tax for which, if the proceeds on which that foreign income tax was imposed were distributed, income tax would be required to be collected on that distribution of proceeds pursuant to the provisions of Article 181 (Obligation to Withhold Taxes) or Article 212 of the Act (excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act). machine translation, not official **第二項** 法第百七十六条第三項の規定により控除する所得税の額は、内国法人が集団投資信託（同項に規定する集団投資信託をいう。以下この条において同じ。）の同項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で財務省令で定めるもの（以下この項及び第九項において「受託者取得目的証券投資信託」という。）に係るものである場合には、信託財産を当該受託者取得目的証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託（第九項において「受益権投資目的証券投資信託」という。）の収益の分配とする。）につき法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 art-300/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 The amount of income tax to be deducted pursuant to the provisions of Article 176, paragraph (3) of the Act is to be deducted from the amount of income tax to be collected and paid, when a Domestic Corporation collects income tax pursuant to the provisions of Article 181 or Article 212 of the Act on a distribution of proceeds prescribed in that paragraph of a group investment trust (meaning a group investment trust prescribed in that paragraph; the same applies hereinafter in this Article) (limited to a distribution corresponding to the calculation period of the distribution of proceeds that includes the day on which that income tax was paid, and, where the trust property pertaining to that payment pertains to a Securities Investment Trust for acquisition by a trustee (meaning a Securities Investment Trust specified by Ministry of Finance Order the purpose of which is to have the trustee of another Securities Investment Trust acquire its beneficial interests; hereinafter in this paragraph and paragraph (9) so referred to), the distribution of proceeds is to be that of a Securities Investment Trust investing in beneficial interests (meaning a Securities Investment Trust, other than a Bond Investment Trust, the purpose of which is to manage trust property as investment in the beneficial interests of that Securities Investment Trust for acquisition by a trustee; so referred to in paragraph (9))). machine translation, not official **第三項** 前項の場合において、法第百七十六条第三項の規定により控除する所得税の額のうちに同項の規定により控除する外国所得税の額があるときは、まず当該外国所得税以外の当該所得税の額を集団投資信託の前項に規定する収益の分配に係る所得税の額から控除し、次に当該外国所得税の額を当該収益の分配に係る所得税の額から控除するものとする。 art-300/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-3 In the case referred to in the preceding paragraph, if, within the amount of income tax to be deducted pursuant to the provisions of Article 176, paragraph (3) of the Act, there is an amount of foreign income tax to be deducted pursuant to the provisions of that paragraph, the amount of that income tax other than that foreign income tax is first to be deducted from the amount of income tax pertaining to the group investment trust's distribution of proceeds prescribed in the preceding paragraph, and the amount of that foreign income tax is then to be deducted from the amount of income tax pertaining to that distribution of proceeds. machine translation, not official **第四項** 法第百七十六条第三項の規定の適用がある場合における第二百六十四条（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額）（第二百九十三条（申告、納付及び還付）において準用する場合を含む。）の規定の適用については、第二百六十四条中「の金額」とあるのは、「の金額及び集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この条において同じ。）の第三百条第二項（信託財産に係る利子等の課税の特例）に規定する収益の分配（法第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するもの、租税特別措置法第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等並びに同法第八条の五第一項（確定申告を要しない配当所得等）の規定の適用を受けた同項に規定する利子等及び配当等を除く。以下この条において同じ。）に係る控除外国所得税の額（法第百七十六条第三項の規定により当該集団投資信託の第三百条第二項に規定する収益の分配に係る所得税の額から控除すべき同条第一項に規定する外国所得税の額に、当該集団投資信託の同条第二項に規定する収益の分配（法第百八十一条（源泉徴収義務）又は第二百十二条の規定により所得税を徴収されるべきこととなる部分に限り、法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。以下この条において同じ。）の額の総額のうちに支払を受けた収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の第三百条第九項に規定する外貨建資産割合を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）をいう。）」とする。 art-300/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-4 With regard to the application of Article 264 (Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income) (including as applied mutatis mutandis pursuant to Article 293 (Filing of Returns, Payment and Refunds)) in a case where the provisions of Article 176, paragraph (3) of the Act apply, the phrase "the amount" in Article 264 is deemed to be replaced with "the amount and the amount of deducted foreign income tax pertaining to a distribution of proceeds prescribed in Article 300, paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this Article) (excluding what falls under the domestic source income set forth in Article 170 (Tax Rates for Income Taxes under Separate Taxation) of the Act to which the provisions of that Article have been applied, the general interest and similar income prescribed in Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied, and the interest and similar income and dividends and similar income prescribed in Article 8-5, paragraph (1) (Dividend Income, etc. for Which No Final Return Is Required) of that Act to which the provisions of that paragraph have been applied; the same applies hereinafter in this Article) (meaning the amount calculated by multiplying the amount of foreign income tax prescribed in paragraph (1) of Article 300 that is to be deducted, pursuant to the provisions of Article 176, paragraph (3) of the Act, from the amount of income tax pertaining to the distribution of proceeds prescribed in Article 300, paragraph (2) of that group investment trust, by the ratio that the amount of the distribution of proceeds received bears to the total amount of the distribution of proceeds prescribed in paragraph (2) of that Article of that group investment trust (limited to the portion for which income tax is to be collected pursuant to the provisions of Article 181 (Obligation to Withhold Taxes) or Article 212 of the Act, and excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act; the same applies hereinafter in this Article) (or, where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, as calculated without the deduction under the provisions of Article 176, paragraph (3) of the Act, by the foreign currency asset ratio prescribed in paragraph (9) of Article 300 of the group investment trust pertaining to that distribution of proceeds, as calculated on the last day of the calculation period of that distribution of proceeds, the amount calculated by multiplying by that foreign currency asset ratio))". machine translation, not official **第五項** 集団投資信託を引き受けた内国法人は、当該集団投資信託の信託財産について法第百七十六条第三項に規定する所得税を課された場合には、財務省令で定めるところにより、当該所得税の額を課されたことを証する書類その他財務省令で定める書類を保存しなければならない。 art-300/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-5 A Domestic Corporation that has undertaken a group investment trust must, where income tax prescribed in Article 176, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, preserve, as provided by Ministry of Finance Order, documents certifying that the amount of income tax has been imposed and other documents specified by Ministry of Finance Order. machine translation, not official **第六項** 集団投資信託を引き受けた内国法人（法第二百二十七条（信託の計算書）に規定する信託の受託者及び法第二百二十八条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等の支払を受ける者に該当する者（以下第八項までにおいて「準支払者」という。）を含む。）は、個人に対して国内において当該集団投資信託の収益の分配（租税特別措置法第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等を除く。以下この項及び次項において同じ。）の支払をする場合において、その支払の確定した収益の分配に係る通知外国所得税の額があるときは、当該通知外国所得税の額その他の財務省令で定める事項を、その支払の確定した日（無記名の投資信託又は特定受益証券発行信託の受益証券に係る収益の分配に係る通知については、その支払をした日）から一月以内（準支払者が通知する場合には、四十五日以内）に、当該個人に対し、書面により通知しなければならない。 art-300/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 A Domestic Corporation that has undertaken a group investment trust (including a trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act and a person who falls under a person receiving payment of interest and similar income or dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act (hereinafter referred to as a "quasi-payer" through paragraph (8))) must, where it pays in Japan to an individual a distribution of proceeds of that group investment trust (excluding the general interest and similar income prescribed in Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied; the same applies hereinafter in this paragraph and the following paragraph) and there is an amount of notified foreign income tax pertaining to the distribution of proceeds the payment of which has been finalized, notify that individual in writing of the amount of the notified foreign income tax and other matters specified by Ministry of Finance Order within one month from the day on which the payment was finalized (for a notice pertaining to a distribution of proceeds on bearer beneficiary certificates of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which the payment was made) (within 45 days in the case where a quasi-payer gives the notice). machine translation, not official **第七項** 前項に規定する内国法人は、同項の書面を同一の者に対してその年中に支払つた収益の分配の額の合計額で作成する場合には、同項の規定にかかわらず、当該収益の分配に係る通知外国所得税の額その他の財務省令で定める事項を、同項に規定する支払の確定した日の属する年の翌年一月三十一日（準支払者が通知する場合には、同年二月十五日）までに、同項の個人に対し、書面により通知しなければならない。 art-300/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7 A Domestic Corporation prescribed in the preceding paragraph that prepares the written notice referred to in that paragraph on the basis of the total amount of distributions of proceeds paid to the same person during the year must, notwithstanding the provisions of that paragraph, notify the individual referred to in that paragraph in writing of the amount of notified foreign income tax pertaining to those distributions of proceeds and other matters specified by Ministry of Finance Order by January 31 of the year following the year that includes the day on which the payment was finalized as prescribed in that paragraph (by February 15 of the same year in the case where a quasi-payer gives the notice). machine translation, not official **第八項** 集団投資信託を引き受けた内国法人（準支払者を含む。）は、法人に対して国内において当該集団投資信託の収益の分配の支払をする場合において、その支払の確定した収益の分配に係る通知外国所得税の額があるときは、当該通知外国所得税の額その他の財務省令で定める事項を、その支払の確定した日（無記名の投資信託又は特定受益証券発行信託の受益証券に係る収益の分配に係る通知については、その支払をした日）から一月以内（準支払者が通知する場合には、四十五日以内）に、当該法人に対し、書面により通知しなければならない。 art-300/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8 A Domestic Corporation that has undertaken a group investment trust (including a quasi-payer) must, where it pays in Japan to a corporation a distribution of proceeds of that group investment trust and there is an amount of notified foreign income tax pertaining to the distribution of proceeds the payment of which has been finalized, notify that corporation in writing of the amount of the notified foreign income tax and other matters specified by Ministry of Finance Order within one month from the day on which the payment was finalized (for a notice pertaining to a distribution of proceeds on bearer beneficiary certificates of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which the payment was made) (within 45 days in the case where a quasi-payer gives the notice). machine translation, not official **第九項** 前三項に規定する通知外国所得税の額とは、法第百七十六条第三項の規定により前三項の集団投資信託の第二項に規定する収益の分配に係る所得税の額から控除すべき外国所得税の額に、当該集団投資信託の同項に規定する収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号に掲げるもののみに対応する部分を除く。）に限る。以下この項において同じ。）の額の総額のうちに前三項の個人又は法人が支払を受けた収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百七十六条第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の信託財産（当該集団投資信託が受益権投資目的証券投資信託である場合には、当該受益権投資目的証券投資信託に係る受託者取得目的証券投資信託の信託財産。以下この項において同じ。）において運用する外貨建資産（外国通貨で表示される株式、債券その他の資産をいう。）の額が当該信託財産の総額のうちに占める割合（以下この項において「外貨建資産割合」という。）を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）をいう。 art-300/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 The amount of notified foreign income tax prescribed in the preceding three paragraphs means the amount calculated by multiplying the amount of foreign income tax to be deducted, pursuant to the provisions of Article 176, paragraph (3) of the Act, from the amount of income tax pertaining to the distribution of proceeds prescribed in paragraph (2) of the group investment trust set forth in the preceding three paragraphs, by the ratio that the amount of the distribution of proceeds received by the individual or corporation set forth in the preceding three paragraphs bears to the total amount of the distribution of proceeds prescribed in that paragraph of that group investment trust (limited to the portion for which income tax is to be collected pursuant to the provisions of Article 181 or Article 212 of the Act, and excluding the portion corresponding only to what is listed in Article 9, paragraph (1), item (xi) of the Act; the same applies hereinafter in this paragraph) (or, where that amount exceeds the amount calculated by multiplying the amount of income tax pertaining to that distribution of proceeds, as calculated without the deduction under the provisions of Article 176, paragraph (3) of the Act, by the ratio that the amount of assets denominated in foreign currency (meaning shares, bonds, and other assets expressed in foreign currency) managed in the trust property of the group investment trust pertaining to that distribution of proceeds (where that group investment trust is a Securities Investment Trust investing in beneficial interests, the trust property of the Securities Investment Trust for acquisition by a trustee pertaining to that Securities Investment Trust investing in beneficial interests; the same applies hereinafter in this paragraph), as calculated on the last day of the calculation period of that distribution of proceeds, bears to the total amount of that trust property (hereinafter in this paragraph referred to as the "foreign currency asset ratio"), the amount calculated by multiplying by that foreign currency asset ratio). machine translation, not official **第十項** 第六項から第八項までに規定する内国法人は、これらの規定の書面による通知に代えて、これらの規定の個人又は法人の承諾を得て、当該書面に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第十二項及び第十三項において同じ。）により提供することができる。ただし、当該個人又は法人の請求があるときは、当該個人又は法人に対し、当該書面により通知しなければならない。 art-300/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10 A Domestic Corporation prescribed in paragraphs (6) through (8) may, in lieu of the notice in writing under those provisions, with the consent of the individual or corporation referred to in those provisions, provide the matters to be stated in that written notice by electronic or magnetic means (meaning a method using an electronic data processing system or any other method utilizing information and communications technology that is specified by Ministry of Finance Order; the same applies in paragraphs (12) and (13)); provided, however, that when so requested by that individual or corporation, it must notify that individual or corporation in writing. machine translation, not official **第十一項** 前項本文の場合において、同項に規定する内国法人は、第六項から第八項までの規定による通知をしたものとみなす。 art-300/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-11 In the case of the main clause of the preceding paragraph, the Domestic Corporation prescribed in that paragraph is deemed to have given the notice under the provisions of paragraphs (6) through (8). machine translation, not official **第十二項** 第十項に規定する内国法人は、同項本文の規定により書面に記載すべき事項を同項の個人又は法人に対し提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該個人又は法人に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。 art-300/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12 A Domestic Corporation prescribed in paragraph (10) must, when intending to provide to the individual or corporation referred to in that paragraph the matters to be stated in writing pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate to that individual or corporation in advance the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means. machine translation, not official **第十三項** 前項の規定による承諾を得た同項に規定する内国法人は、同項の個人又は法人から書面又は電磁的方法により第十項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該個人又は法人に対し、同項の書面に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該個人又は法人が再び前項の規定による承諾をした場合は、この限りでない。 art-300/par-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13 A Domestic Corporation prescribed in the preceding paragraph that has obtained consent pursuant to the provisions of that paragraph must not, where the individual or corporation referred to in that paragraph has notified it in writing or by electronic or magnetic means that the individual or corporation will not receive provision by electronic or magnetic means pursuant to the provisions of the main clause of paragraph (10), provide to that individual or corporation by electronic or magnetic means the matters to be stated in the written notice referred to in that paragraph; provided, however, that this does not apply where that individual or corporation has again given consent pursuant to the provisions of the preceding paragraph. machine translation, not official **第十四項** 第六項から第八項までに規定する収益の分配の支払をするこれらの規定に規定する内国法人並びに当該収益の分配の支払を受けるこれらの規定の個人及び法人については、法第二百二十五条第二項（支払調書及び支払通知書）又は租税特別措置法第八条の四第四項から第七項まで（上場株式等に係る配当所得等の課税の特例）の規定のうち当該収益の分配に係る部分の規定の適用がある場合には、第六項から前項までの規定のうち当該適用を受けた収益の分配に係る部分の規定は、適用しない。 art-300/par-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-14 With regard to a Domestic Corporation prescribed in paragraphs (6) through (8) that pays a distribution of proceeds prescribed in those provisions, and the individuals and corporations prescribed in those provisions that receive payment of that distribution of proceeds, where the provisions of Article 225, paragraph (2) (Payment Reports and Notice of Payment) of the Act or Article 8-4, paragraphs (4) through (7) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation apply to the part concerning that distribution of proceeds, the provisions of paragraphs (6) through (13) do not apply to the part concerning the distribution of proceeds to which that application is subject. machine translation, not official ### 第三百一条（完全子法人株式等に係る配当等の課税の特例） — Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries caption: machine translation, not official art-301 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301 **第一項** 法第百七十七条第一項（完全子法人株式等に係る配当等の課税の特例）に規定する政令で定める内国法人は、地方自治法第二百六十条の二第七項（地縁による団体）に規定する認可地縁団体、建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四十七条第二項（成立等）に規定する管理組合法人及び同法第六十六条（建物の区分所有に関する規定の準用）の規定により読み替えられた同項に規定する団地管理組合法人、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項（変更の登記）に規定する法人である政党等、密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）第百三十三条第一項（法人格）に規定する防災街区整備事業組合、特定非営利活動促進法第二条第二項（定義）に規定する特定非営利活動法人並びにマンションの再生等の円滑化に関する法律第五条第一項（マンション再生事業の施行）に規定するマンション再生組合、同法第百九条（マンション等売却事業の実施）に規定するマンション等売却組合、同法第百六十三条の二（マンション除却事業の実施）に規定するマンション除却組合及び同法第百六十四条（敷地分割事業の実施）に規定する敷地分割組合とする。 art-301/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-1 The Domestic Corporations specified by Cabinet Order prescribed in Article 177, paragraph (1) (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries) of the Act are to be an authorized community association prescribed in Article 260-2, paragraph (7) (Community Associations) of the Local Autonomy Act, an incorporated management association prescribed in Article 47, paragraph (2) (Establishment) of the Act on Building Unit Ownership (Act No. 69 of 1962) and an incorporated housing complex management association prescribed in that paragraph as it is deemed to be replaced pursuant to the provisions of Article 66 (Application Mutatis Mutandis of Provisions Concerning Unit Ownership in a Building) of that Act, a political party, etc. that is a corporation prescribed in Article 7-2, paragraph (1) (Registration of Changes) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants (Act No. 106 of 1994), a disaster control district improvement project association prescribed in Article 133, paragraph (1) (Juridical Personality) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997), a specified non-profit corporation prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities, and a condominium regeneration association prescribed in Article 5, paragraph (1) (Implementation of Condominium Regeneration Project) of the Act on Facilitation of the Regeneration, etc. of Condominiums, a condominium sale association prescribed in Article 109 (Implementation of Condominium Sale Project) of that Act, a condominium demolition association prescribed in Article 163-2 (Implementation of Condominium Demolition Project) of that Act, and a site division association prescribed in Article 164 (Implementation of Site Division Project) of that Act. machine translation, not official **第二項** 法第百七十七条第二項に規定する政令で定める場合は、同条第一項に規定する内国法人が、同条第二項に規定する他の内国法人（以下この項において「他の内国法人」という。）の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額の三分の一を超える数又は金額の同条第一項に規定する株式等を、当該内国法人が当該他の内国法人から受ける同条第二項に規定する配当等の額に係る基準日等（法人税法施行令第二十二条第一項（関連法人株式等の範囲）に規定する基準日等をいう。）において有している場合とする。 art-301/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-2 The cases specified by Cabinet Order prescribed in Article 177, paragraph (2) of the Act are cases where a Domestic Corporation prescribed in paragraph (1) of that Article holds shares or similar interests prescribed in that paragraph exceeding one-third of the total number or total amount of the issued shares or capital contributions (excluding own shares or capital contributions held by the other Domestic Corporation) of the other Domestic Corporation prescribed in paragraph (2) of that Article (hereinafter in this paragraph referred to as the "other Domestic Corporation") as of the base date, etc. (meaning the base date, etc. prescribed in Article 22, paragraph (1) (Scope of Related Corporation Shares, etc.) of the Order for the Enforcement of the Corporation Tax Act) pertaining to the amount of dividends and similar income prescribed in paragraph (2) of that Article that the Domestic Corporation receives from the other Domestic Corporation. machine translation, not official ### 第三百二条から第三百三条まで 〔削除 / repealed〕 art-302-to-303 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-302-to-303 **第一項** 削除 art-302-to-303/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-302-to-303/par-1 ## 第二節　外国法人の納税義務 — Section 2 Tax Liability of Foreign Corporations heading: Ministry of Justice translation — Japanese Law Translation Database System pt-3/ch-3/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-3/ch-3/sec-2 ### 第三百三条の二（外国法人に係る所得税の課税標準から除かれる国内源泉所得） — (Domestic Source Income to Be Excluded from the Tax Base for a Foreign Corporation's Income Tax) caption: Ministry of Justice translation — Japanese Law Translation Database System art-303-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-303-2 **第一項** 法第百七十八条（外国法人に係る所得税の課税標準）に規定する政令で定める国内源泉所得は、次に掲げる国内源泉所得とする。 art-303-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-303-2/par-1 The domestic source income specified by Cabinet Order prescribed in Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the Act is to be the following domestic source income: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The domestic source income specified by Cabinet Order prescribed in Article 178 (Tax Base for a Foreign Corporation's Income Tax) of the Act is to be the following domestic source income:" — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **一** 映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第一項第六号（国内源泉所得）に掲げる対価で不特定多数の者から支払われるもの art-303-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-303-2/par-1/item-1 a consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act for the provision of the services of motion picture or theater actors, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons; machine translation, not official **二** 外国法人が有する土地若しくは土地の上に存する権利又は家屋（以下この号において「土地家屋等」という。）に係る法第百六十一条第一項第七号に掲げる対価で、当該土地家屋等を自己又はその親族の居住の用に供するために借り受けた個人から支払われるもの art-303-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-303-2/par-1/item-2 a consideration listed in Article 161, paragraph (1), item (vii) of the Act for the land or any right on land or a house (hereinafter referred to as "land or house, etc." in this item) held by a Foreign Corporation, which is paid by an individual who has leased the land or house, etc. for the purpose of using it as the individual's own residence or the relative's residence. machine translation, not official ### 第三百四条（外国法人が課税の特例の適用を受けるための要件） — (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-304 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304 **第一項** 法第百八十条第一項（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）に規定する政令で定める要件は、次に掲げる要件とする。 art-304/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1 The requirements specified by Cabinet Order prescribed in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act are to be the following requirements: machine translation, not official **一** 法人税法第百四十九条第一項若しくは第二項（外国普通法人となつた旨の届出）又は第百五十条第四項若しくは第五項（公益法人等又は人格のない社団等の収益事業の開始等の届出）の規定による届出書を提出していること。 art-304/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-1 the Foreign Corporation has submitted a written notice pursuant to the provisions of Article 149, paragraph (1) or paragraph (2) (Notification of Becoming a Foreign Ordinary Corporation) or Article 150, paragraph (4) or paragraph (5) (Notification of Commencement, etc. of Profit-Making Business by Public Interest Corporations, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act; machine translation, not official **二** 会社法第九百三十三条第一項（外国会社の登記）又は民法第三十七条第一項（外国法人の登記）の規定による登記をすべき外国法人にあつては、その登記をしていること（会社法第九百三十三条第一項の規定による登記をしている恒久的施設（法第二条第一項第八号の四イ（定義）に掲げるもの又は同号ただし書に規定する条約において恒久的施設と定められたもので同号イに掲げるものに相当するものに限る。）を有する外国法人にあつては、会社法第九百三十三条第一項第二号に規定する営業所につきその登記をしていること。）。 art-304/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-2 where the Foreign Corporation is one that is to make a registration pursuant to the provisions of Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code, the Foreign Corporation has made the registration (in the case of a Foreign Corporation that has made a registration pursuant to the provisions of Article 933, paragraph (1) of the Companies Act and that has a permanent establishment (limited to one listed in Article 2, paragraph (1), item (viii)-4, (a) (Definitions) of the Act, or one that is provided to be a permanent establishment in a convention prescribed in the proviso to that item and that corresponds to one listed in (a) of that item), the Foreign Corporation has made the registration with regard to its business office prescribed in Article 933, paragraph (1), item (ii) of the Companies Act); machine translation, not official **三** 法第百八十条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得が、法人税に関する法令（法第二条第一項第八号の四ただし書に規定する条約を含む。）の規定により法人税を課される所得のうちに含まれるものであること。 art-304/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-3 the covered domestic source income prescribed in Article 180, paragraph (1) of the Act for which the Foreign Corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act is included in the scope of income on which corporation tax is imposed pursuant to the provisions of laws and regulations concerning the corporation tax (including conventions prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act); machine translation, not official **四** 偽りその他不正の行為により所得税又は法人税を免れたことがないこと。 art-304/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-4 the foreign corporation has never evaded income taxes or corporation taxes by deceit or other wrongful acts; Ministry of Justice translation — Japanese Law Translation Database System **五** 法第百八十条第一項の規定の適用を受けるために同項の証明書を同項に規定する対象国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該対象国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。 art-304/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-5 where, for the purpose of seeking the application of the provisions of Article 180, paragraph (1) of the Act, the Foreign Corporation presents a certificate set forth in the same paragraph to the payer of covered domestic source income prescribed in the same paragraph, the Foreign Corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant covered domestic source income, and the date on which the certificate is presented. machine translation, not official ### 第三百五条（外国法人が課税の特例の適用を受けるための手続等） — (Procedures Required When a Foreign Corporation Seeks the Application of the Special Provisions on Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-305 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305 **第一項** 法第百八十条第一項（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けようとする法人は、次に掲げる事項を記載した申請書をその法人税の納税地の所轄税務署長に提出しなければならない。 art-305/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1 A corporation that wishes to obtain a certificate set forth in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act must submit a written application stating the following matters to the competent district director with jurisdiction over the place for tax payment concerning corporation tax: machine translation, not official **一** その法人の名称、本店又は主たる事務所の所在地及び法人番号 art-305/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-1 the corporation's name, the location of its head office or principal office, and corporate number; machine translation, not official **二** その法人の法人税法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。次条第一項第一号において「納税地にある事務所等」という。）の名称及び所在地並びにその代表者その他の責任者の氏名 art-305/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-2 the name and location of the office, place of business or any other place equivalent thereto of the corporation prescribed in Article 17, item (i) (Place for Tax Payment for Foreign Corporations) of the Corporation Tax Act (if there are two or more of these, the principal one; referred to as the "office, etc. at the place for tax payment" in paragraph (1), item (i) of the following Article), and the name of the person representative of or any other person responsible for that office, etc.; machine translation, not official **三** 前条第一号に規定する届出書を提出した年月日及び同条第二号に規定する登記をした年月日（当該登記をすることができない法人については、そのできない事情の詳細） art-305/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-3 the date on which the written notice prescribed in item (i) of the preceding Article has been submitted and the date on which the registration prescribed in item (ii) of the same Article has been made (in the case of a corporation that is unable to make the registration, the detailed statement of the reasons why it is unable to do so); Ministry of Justice translation — Japanese Law Translation Database System **四** 前条第三号に掲げる要件に該当する事情の概要 art-305/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-4 the outline of the circumstances where the corporation satisfies the requirement listed in item (iii) of the preceding Article; Ministry of Justice translation — Japanese Law Translation Database System **五** 前条第五号の記録を確実に行う旨 art-305/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-5 the statement that the corporation will keep the records set forth in item (v) of the preceding Article without fail; Ministry of Justice translation — Japanese Law Translation Database System **六** その法人が恒久的施設を通じて行う事業の内容が前条第一号の規定による届出書を提出した当時の当該事業の内容と異なつている場合には、その現在の事業の概要 art-305/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-6 where the contents of the business currently conducted by the corporation through a permanent establishment are different from the contents of that business as of the time when the written notice was submitted pursuant to the provisions of item (i) of the preceding Article, the outline of the business currently conducted; machine translation, not official **七** 当該証明書により法第百八十条第一項の規定の適用を受けようとする同項に規定する対象国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該対象国内源泉所得の支払の場所及びその支払の宛先並びに当該対象国内源泉所得の種類及び当該対象国内源泉所得の支払を受ける見込期間 art-305/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-7 the name of the payer of the principal one of the covered domestic source income for which the corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act by way of the certificate and which is prescribed in that paragraph, the payer's domicile, office, place of business or any other place of payment of the covered domestic source income and the recipient of the payment, as well as the type of the covered domestic source income and the period during which payment of the covered domestic source income is expected; machine translation, not official **八** 当該証明書により法第百八十条第一項の規定の適用を受けようとする国内源泉所得がその法人の同項に規定する対象国内源泉所得に該当する事情 art-305/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-8 the circumstances where the domestic source income for which the corporation seeks the application of the provisions of Article 180, paragraph (1) of the Act by way of the certificate falls under the covered domestic source income of the corporation prescribed in that paragraph; machine translation, not official **九** その他参考となるべき事項 art-305/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-9 other matters useful for reference purposes. machine translation, not official **第二項** 前項の所轄税務署長は、同項の申請書の提出があつた場合において、当該申請書を提出した法人が前条各号に定める要件を備えていると認めるときは、同項の証明書を交付するものとする。 art-305/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-2 Where a written application set forth in the preceding paragraph has been submitted, the competent district director set forth in the same paragraph is to, when finding that the corporation that has submitted the written application satisfies the requirements specified in the items of the preceding Article, grant a certificate set forth in the same paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 恒久的施設を有する外国法人から第一項の証明書の提示を受けた法第百八十条第一項に規定する対象国内源泉所得の支払者は、当該外国法人に対する当該対象国内源泉所得の支払に関する帳簿を備え、当該外国法人の名称及び同項の証明書の有効期限を記載しなければならない。 art-305/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-3 The payer of the covered domestic source income prescribed in Article 180, paragraph (1) of the Act to whom a Foreign Corporation having a permanent establishment has presented a certificate set forth in paragraph (1) must keep books with regard to the payment of the covered domestic source income to that Foreign Corporation, and state in the books the name of that Foreign Corporation and the validity period of the certificate set forth in Article 180, paragraph (1) of the Act. machine translation, not official ### 第三百六条（外国法人が課税の特例の要件に該当しなくなつた場合の手続等） — (Procedures Required When a Foreign Corporation No Longer Satisfies the Requirements under the Special Provisions on Taxation) caption: Ministry of Justice translation — Japanese Law Translation Database System art-306 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306 **第一項** 法第百八十条第一項（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。 art-306/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1 A corporation that has obtained a certificate set forth in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act must, in the case prescribed in Article 180, paragraph (2) of the Act, attach the certificate to a written notice stating the following matters, submit these to the competent district director with jurisdiction over the place for tax payment concerning corporation tax of the corporation, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay: machine translation, not official **一** その法人の納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名 art-306/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-1 the name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for that office, etc.; Ministry of Justice translation — Japanese Law Translation Database System **二** 第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は恒久的施設を有しないこととなつた事情の詳細 art-306/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-2 the detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) or ceased to have a permanent establishment; machine translation, not official **三** その法人が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所 art-306/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-3 the name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income; Ministry of Justice translation — Japanese Law Translation Database System **四** その他参考となるべき事項 art-306/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-4 other matters useful for reference purposes. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に規定する法人は、同項の証明書に係る前条第一項の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出書を前項の所轄税務署長に提出しなければならない。 art-306/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-2 The corporation prescribed in the preceding paragraph must, where there has been any change to the matters listed in paragraph (1), item (i) or (ii) of the preceding Article that are stated in the written application set forth in that paragraph pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director set forth in the preceding paragraph without delay. machine translation, not official ### 第三百六条の二（信託財産に係る利子等の課税の特例） — Special Provisions on Taxation of Interest and Similar Income from Trust Property caption: machine translation, not official art-306-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2 **第一項** 法第百八十条の二第三項（信託財産に係る利子等の課税の特例）の規定により控除する所得税の額は、外国法人が集団投資信託（法第百七十六条第三項（信託財産に係る利子等の課税の特例）に規定する集団投資信託をいう。以下この条において同じ。）の法第百八十条の二第三項に規定する収益の分配（当該所得税の納付をした日の属する収益の分配の計算期間に対応するものに限るものとし、当該納付に係る信託財産がその受益権を他の証券投資信託の受託者に取得させることを目的とする証券投資信託で第三百条第二項（信託財産に係る利子等の課税の特例）に規定する財務省令で定めるもの（以下この項及び第七項において「受託者取得目的証券投資信託」という。）に係るものである場合には、信託財産を当該受託者取得目的証券投資信託の受益権に対する投資として運用することを目的とする公社債投資信託以外の証券投資信託（第七項において「受益権投資目的証券投資信託」という。）の収益の分配とする。）につき法第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。 art-306-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-1 The amount of income tax to be deducted pursuant to the provisions of Article 180-2, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act is to be deducted from the amount of income tax to be collected and paid when a Foreign Corporation collects income tax pursuant to the provisions of Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) of the Act with regard to a distribution of proceeds of a group investment trust (meaning a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act; the same applies hereinafter in this Article) prescribed in Article 180-2, paragraph (3) of the Act (limited to one that corresponds to the calculation period for distribution of proceeds that includes the day on which that income tax was paid; in the case where the trust property concerning the payment pertains to a Securities Investment Trust established for the purpose of allowing beneficial interests thereof to be acquired by the trustee of another Securities Investment Trust, which is specified by Ministry of Finance Order prescribed in Article 300, paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) (hereinafter in this paragraph and paragraph (7) referred to as a "Securities Investment Trust for acquisition by a trustee"), it refers to a distribution of proceeds of a Securities Investment Trust other than a Bond Investment Trust that is established for the purpose of managing the trust property as an investment in the beneficial interests of that Securities Investment Trust for acquisition by a trustee (referred to in paragraph (7) as a "Securities Investment Trust investing in beneficial interests")). machine translation, not official **第二項** 第三百条第三項及び第四項の規定は、法第百八十条の二第三項の規定により所得税の額を控除する場合について準用する。この場合において、第三百条第四項中「第百七十六条第三項（」とあるのは「第百八十条の二第三項（」と、「第三百条第二項」とあるのは「第三百六条の二第一項」と、「（法第百七十六条第三項」とあるのは「（法第百八十条の二第三項」と、「同条第一項」とあるのは「第三百条第一項（信託財産に係る利子等の課税の特例）」と、「同条第二項」とあるのは「第三百六条の二第一項」と、「が法第百七十六条第三項」とあるのは「が法第百八十条の二第三項」と、「第三百条第九項」とあるのは「第三百六条の二第七項」と読み替えるものとする。 art-306-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-2 The provisions of Article 300, paragraphs (3) and (4) apply mutatis mutandis to the case where the amount of income tax is deducted pursuant to the provisions of Article 180-2, paragraph (3) of the Act. In this case, the phrase "Article 176, paragraph (3) (" in Article 300, paragraph (4) is deemed to be replaced with "Article 180-2, paragraph (3) (", the phrase "Article 300, paragraph (2)" with "Article 306-2, paragraph (1)", the phrase "pursuant to the provisions of Article 176, paragraph (3)" with "pursuant to the provisions of Article 180-2, paragraph (3)", the phrase "paragraph (1) of Article 300" with "Article 300, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property)", the phrase "paragraph (2) of that Article" with "Article 306-2, paragraph (1)", the phrase "without the deduction under the provisions of Article 176, paragraph (3)" with "without the deduction under the provisions of Article 180-2, paragraph (3)", and the phrase "paragraph (9) of Article 300" with "paragraph (7) of Article 306-2". machine translation, not official **第三項** 集団投資信託を引き受けた外国法人は、当該集団投資信託の信託財産について法第百八十条の二第三項に規定する所得税を課された場合には、財務省令で定めるところにより、当該所得税の額を課されたことを証する書類その他財務省令で定める書類を保存しなければならない。 art-306-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-3 A Foreign Corporation that has undertaken a group investment trust must, where income tax prescribed in Article 180-2, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, preserve, as provided by Ministry of Finance Order, documents certifying that the amount of income tax has been imposed and any other documents specified by Ministry of Finance Order. machine translation, not official **第四項** 集団投資信託を引き受けた外国法人（法第二百二十七条（信託の計算書）に規定する信託の受託者及び法第二百二十八条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等の支払を受ける者に該当する者（以下第六項までにおいて「準支払者」という。）を含む。）は、個人に対して国内において当該集団投資信託の収益の分配（租税特別措置法第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等を除く。以下この項及び次項において同じ。）の支払をする場合において、その支払の確定した収益の分配に係る通知外国所得税の額があるときは、当該通知外国所得税の額その他の財務省令で定める事項を、その支払の確定した日（無記名の投資信託又は特定受益証券発行信託の受益証券に係る収益の分配に係る通知については、その支払をした日）から一月以内（準支払者が通知する場合には、四十五日以内）に、当該個人に対し、書面により通知しなければならない。 art-306-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 A Foreign Corporation that has undertaken a group investment trust (including a trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act and a person that falls under a person who receives payment of interest and similar income or dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act (hereinafter in paragraphs (4) through (6) referred to as a "quasi-payer")) must, in the case where it pays in Japan to an individual a distribution of proceeds of that group investment trust (excluding general interest and similar income prescribed in Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied; the same applies hereinafter in this paragraph and the following paragraph), if there is an amount of notified foreign income tax relating to the distribution of proceeds for which payment has been finalized, notify that individual in writing of the amount of the notified foreign income tax and other matters specified by Ministry of Finance Order within one month from the day on which the payment was finalized (for a notice relating to a distribution of proceeds on a bearer beneficiary certificate of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which the payment was made) (within 45 days where a quasi-payer gives the notice). machine translation, not official **第五項** 前項に規定する外国法人は、同項の書面を同一の者に対してその年中に支払つた収益の分配の額の合計額で作成する場合には、同項の規定にかかわらず、当該収益の分配に係る通知外国所得税の額その他の財務省令で定める事項を、同項に規定する支払の確定した日の属する年の翌年一月三十一日（準支払者が通知する場合には、同年二月十五日）までに、同項の個人に対し、書面により通知しなければならない。 art-306-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-5 The Foreign Corporation prescribed in the preceding paragraph must, where it prepares the written notice set forth in that paragraph on the basis of the sum of the amounts of distributions of proceeds paid to the same person during the year, notwithstanding the provisions of that paragraph, notify the individual set forth in that paragraph in writing of the amount of notified foreign income tax relating to those distributions of proceeds and other matters specified by Ministry of Finance Order by January 31 of the year following the year that includes the day on which payment was finalized prescribed in that paragraph (by February 15 of the same year where a quasi-payer gives the notice). machine translation, not official **第六項** 集団投資信託を引き受けた外国法人（準支払者を含む。）は、法人に対して国内において当該集団投資信託の収益の分配の支払をする場合において、その支払の確定した収益の分配に係る通知外国所得税の額があるときは、当該通知外国所得税の額その他の財務省令で定める事項を、その支払の確定した日（無記名の投資信託又は特定受益証券発行信託の受益証券に係る収益の分配に係る通知については、その支払をした日）から一月以内（準支払者が通知する場合には、四十五日以内）に、当該法人に対し、書面により通知しなければならない。 art-306-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-6 A Foreign Corporation that has undertaken a group investment trust (including a quasi-payer) must, in the case where it pays in Japan to a corporation a distribution of proceeds of that group investment trust, if there is an amount of notified foreign income tax relating to the distribution of proceeds for which payment has been finalized, notify that corporation in writing of the amount of the notified foreign income tax and other matters specified by Ministry of Finance Order within one month from the day on which the payment was finalized (for a notice relating to a distribution of proceeds on a bearer beneficiary certificate of an Investment Trust or a Specified Trust That Issues Beneficiary Certificates, the day on which the payment was made) (within 45 days where a quasi-payer gives the notice). machine translation, not official **第七項** 前三項に規定する通知外国所得税の額とは、法第百八十条の二第三項の規定により前三項の集団投資信託の第一項に規定する収益の分配に係る所得税の額から控除すべき第三百条第一項に規定する外国所得税の額に、当該集団投資信託の第一項に規定する収益の分配（法第百八十一条又は第二百十二条の規定により所得税を徴収されるべきこととなる部分（法第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限る。以下この項において同じ。）の額の総額のうちに前三項の個人又は法人が支払を受けた収益の分配の額の占める割合を乗じて計算した金額（当該金額が法第百八十条の二第三項の規定による控除をしないで計算した場合の当該収益の分配に係る所得税の額に当該収益の分配の計算期間の末日において計算した当該収益の分配に係る集団投資信託の信託財産（当該集団投資信託が受益権投資目的証券投資信託である場合には、当該受益権投資目的証券投資信託に係る受託者取得目的証券投資信託の信託財産。以下この項において同じ。）において運用する外貨建資産（外国通貨で表示される株式、債券その他の資産をいう。）の額が当該信託財産の総額のうちに占める割合（以下この項において「外貨建資産割合」という。）を乗じて計算した金額を超える場合には、当該外貨建資産割合を乗じて計算した金額）をいう。 art-306-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7 The amount of notified foreign income tax prescribed in the preceding three paragraphs means the amount calculated by multiplying the amount of foreign income tax prescribed in Article 300, paragraph (1) that is to be deducted, pursuant to the provisions of Article 180-2, paragraph (3) of the Act, from the amount of income tax relating to the distribution of proceeds prescribed in paragraph (1) of the group investment trust set forth in the preceding three paragraphs, by the proportion that the amount of the distributions of proceeds received by the individual or corporation set forth in the preceding three paragraphs bears to the total amount of the distributions of proceeds of that group investment trust prescribed in paragraph (1) (limited to the portion for which income tax is to be collected pursuant to the provisions of Article 181 or Article 212 of the Act (excluding the portion corresponding solely to what is listed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act); the same applies hereinafter in this paragraph) (where that amount exceeds the amount calculated by multiplying the amount of income tax relating to that distribution of proceeds, calculated without the deduction under the provisions of Article 180-2, paragraph (3) of the Act, by the proportion that the amount of assets denominated in foreign currency (meaning shares, bonds and other assets expressed in foreign currency) managed in the trust property of the group investment trust relating to that distribution of proceeds (where that group investment trust is a Securities Investment Trust investing in beneficial interests, the trust property of the Securities Investment Trust for acquisition by a trustee relating to that Securities Investment Trust investing in beneficial interests; the same applies hereinafter in this paragraph), calculated as of the last day of the calculation period of that distribution of proceeds, bears to the total amount of that trust property (hereinafter in this paragraph referred to as the "foreign currency asset ratio"), the amount calculated by multiplying by that foreign currency asset ratio). machine translation, not official **第八項** 第四項から第六項までに規定する外国法人は、これらの規定の書面による通知に代えて、これらの規定の個人又は法人の承諾を得て、当該書面に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第十項及び第十一項において同じ。）により提供することができる。ただし、当該個人又は法人の請求があるときは、当該個人又は法人に対し、当該書面により通知しなければならない。 art-306-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-8 A Foreign Corporation prescribed in paragraphs (4) through (6) may, in lieu of the notice in writing under those provisions, with the consent of the individual or corporation set forth in those provisions, provide the matters to be stated in the writing by electronic or magnetic means (meaning a method using an electronic data processing system or other method using information and communications technology that is specified by Ministry of Finance Order; the same applies in paragraphs (10) and (11)). However, if the individual or corporation so requests, the Foreign Corporation must notify that individual or corporation in that writing. machine translation, not official **第九項** 前項本文の場合において、同項に規定する外国法人は、第四項から第六項までの規定による通知をしたものとみなす。 art-306-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-9 In the case of the main clause of the preceding paragraph, the Foreign Corporation prescribed in that paragraph is deemed to have given the notice under the provisions of paragraphs (4) through (6). machine translation, not official **第十項** 第八項に規定する外国法人は、同項本文の規定により書面に記載すべき事項を同項の個人又は法人に対し提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該個人又は法人に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。 art-306-2/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-10 A Foreign Corporation prescribed in paragraph (8) must, when seeking to provide the individual or corporation set forth in that paragraph with the matters to be stated in writing pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate to that individual or corporation in advance the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means. machine translation, not official **第十一項** 前項の規定による承諾を得た同項に規定する外国法人は、同項の個人又は法人から書面又は電磁的方法により第八項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該個人又は法人に対し、同項の書面に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該個人又は法人が再び前項の規定による承諾をした場合は、この限りでない。 art-306-2/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-11 A Foreign Corporation prescribed in the preceding paragraph that has obtained consent pursuant to the provisions of that paragraph must not, where the individual or corporation set forth in that paragraph has notified it in writing or by electronic or magnetic means that it will not receive provision by electronic or magnetic means under the provisions of the main clause of paragraph (8), provide that individual or corporation with the matters to be stated in the writing set forth in that paragraph by electronic or magnetic means. However, this does not apply if that individual or corporation has given consent again pursuant to the provisions of the preceding paragraph. machine translation, not official **第十二項** 第四項から第六項までに規定する収益の分配の支払をするこれらの規定に規定する外国法人並びに当該収益の分配の支払を受けるこれらの規定の個人及び法人については、法第二百二十五条第二項（支払調書及び支払通知書）又は租税特別措置法第八条の四第四項から第七項まで（上場株式等に係る配当所得等の課税の特例）の規定のうち当該収益の分配に係る部分の規定の適用がある場合には、第四項から前項までの規定のうち当該適用を受けた収益の分配に係る部分の規定は、適用しない。 art-306-2/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-12 With regard to the Foreign Corporation prescribed in paragraphs (4) through (6) that pays the distribution of proceeds prescribed in those provisions, and the individual and corporation set forth in those provisions that receive payment of that distribution of proceeds, where the provisions of Article 225, paragraph (2) (Payment Reports and Notice of Payment) of the Act or the provisions of Article 8-4, paragraphs (4) through (7) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation apply to the part relating to that distribution of proceeds, the provisions of paragraphs (4) through the preceding paragraph do not apply to the part relating to the distribution of proceeds to which that application has been made. machine translation, not official --- ## Cites - art-298/par-1: 法第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 (e-Gov law ID 340AC0000000033) - art-298/par-1: 同条第十号 → 所得税法 第百七十四条第一項第十号 (Article 174, paragraph (1), item (x)), art-174/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-10 (e-Gov law ID 340AC0000000033) - art-298/par-2: 法第百七十四条第四号 → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-298/par-3: 法第百七十四条第五号 → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 (e-Gov law ID 340AC0000000033) - art-298/par-3: 抵当証券法（昭和六年法律第十五号）第一条第一項 → e-Gov law 306AC0000000015, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection - art-298/par-4: 法第百七十四条第七号 → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-298/par-4/item-2: この号 → 所得税法施行令 第二百九十八条第四項第二号 (Article 298, paragraph (4), item (ii)), art-298/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-4/item-2 - art-298/par-5: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033) - art-298/par-5: 第三十条第一号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-30/par-1/item-1 - art-298/par-5: 次項 → 所得税法施行令 第二百九十八条第六項 (Article 298, paragraph (6)), art-298/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-6 - art-298/par-5: 第七項 → 所得税法施行令 第二百九十八条第七項 (Article 298, paragraph (7)), art-298/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7 - art-298/par-6: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033) - art-298/par-6/item-1: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-298/par-6/item-1: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection - art-298/par-6/item-1: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - art-298/par-6/item-2: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-298/par-6/item-2: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-298/par-6/item-2: 同条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - art-298/par-7: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033) - art-298/par-7: 第一号 → 所得税法施行令 第二百九十八条第七項第一号 (Article 298, paragraph (7), item (i)), art-298/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1 - art-298/par-7: 第二号 → 所得税法施行令 第二百九十八条第七項第二号 (Article 298, paragraph (7), item (ii)), art-298/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-2 - art-298/par-7/item-1: 法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033) - art-298/par-7/item-1: この項 → 所得税法施行令 第二百九十八条第七項 (Article 298, paragraph (7)), art-298/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7 - art-298/par-7/item-2: 前号 → 所得税法施行令 第二百九十八条第七項第一号 (Article 298, paragraph (7), item (i)), art-298/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-7/item-1 - art-298/par-8: 法第百七十四条第九号 → 所得税法 第百七十四条第一項第九号 (Article 174, paragraph (1), item (ix)), art-174/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-9 (e-Gov law ID 340AC0000000033) - art-298/par-8: 第二百八十八条 → 所得税法施行令 第二百八十八条 (Article 288), art-288 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-288 - art-298/par-9: 法第百七十四条第十号 → 所得税法 第百七十四条第一項第十号 (Article 174, paragraph (1), item (x)), art-174/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-10 (e-Gov law ID 340AC0000000033) - art-299/par-1: 法第百七十五条第三号 → 所得税法 第百七十五条第一項第三号 (Article 175, paragraph (1), item (iii)), art-175/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-175/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-299/par-1: 前条第一項 → 所得税法施行令 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-1 - art-300/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-300/par-1: 法第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-300/par-1: この項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1 - art-300/par-1: 第三項 → 所得税法施行令 第三百条第三項 (Article 300, paragraph (3)), art-300/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-3 - art-300/par-1: 第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 - art-300/par-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-300/par-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-300/par-2: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-300/par-2: この条 → 所得税法施行令 第三百条 (Article 300), art-300 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300 - art-300/par-2: この項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - art-300/par-2: 第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 - art-300/par-2: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-300/par-2: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-300/par-3: 前項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - art-300/par-3: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-300/par-4: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-300/par-4: 第二百六十四条 → 所得税法施行令 第二百六十四条 (Article 264), art-264 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-264 - art-300/par-4: 第二百九十三条 → 所得税法施行令 第二百九十三条 (Article 293), art-293 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-293 - art-300/par-4: 第三百条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - art-300/par-4: 法第百七十条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/ja/income-tax-act/art-170 (e-Gov law ID 340AC0000000033) - art-300/par-4: 租税特別措置法第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 (e-Gov law ID 332AC0000000026) - art-300/par-4: 同法第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 (e-Gov law ID 332AC0000000026) - art-300/par-4: 同条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1 - art-300/par-4: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-300/par-4: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-300/par-4: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-300/par-4: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 - art-300/par-5: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-300/par-6: 法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 (e-Gov law ID 340AC0000000033) - art-300/par-6: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 (e-Gov law ID 340AC0000000033) - art-300/par-6: 第八項 → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8 - art-300/par-6: 租税特別措置法第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 (e-Gov law ID 332AC0000000026) - art-300/par-6: この項 → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 - art-300/par-6: 次項 → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7 - art-300/par-7: 前項 → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 - art-300/par-9: 前三項 → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 - art-300/par-9: 前三項 → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7 - art-300/par-9: 前三項 → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8 - art-300/par-9: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-300/par-9: 第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - art-300/par-9: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-300/par-9: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-300/par-9: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-300/par-9: この項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 - art-300/par-10: 第六項から第八項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 - art-300/par-10: 第六項から第八項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7 - art-300/par-10: 第六項から第八項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8 - art-300/par-10: 第十二項 → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12 - art-300/par-10: 第十三項 → 所得税法施行令 第三百条第十三項 (Article 300, paragraph (13)), art-300/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13 - art-300/par-11: 前項 → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10 - art-300/par-11: 第六項から第八項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 - art-300/par-11: 第六項から第八項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7 - art-300/par-11: 第六項から第八項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8 - art-300/par-12: 第十項 → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10 - art-300/par-13: 前項 → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12 - art-300/par-13: 第十項 → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10 - art-300/par-14: 第六項から第八項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-6 - art-300/par-14: 第六項から第八項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-7 - art-300/par-14: 第六項から第八項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-8 - art-300/par-14: 法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 (e-Gov law ID 340AC0000000033) - art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-4 (e-Gov law ID 332AC0000000026) - art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-5 (e-Gov law ID 332AC0000000026) - art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-6 (e-Gov law ID 332AC0000000026) - art-300/par-14: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第七項 (Article 8-4, paragraph (7)), art-8-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-7 (e-Gov law ID 332AC0000000026) - art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-10 - art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十一項 (Article 300, paragraph (11)), art-300/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-11 - art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-12 - art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第十三項 (Article 300, paragraph (13)), art-300/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-13 - art-300/par-14: 第六項から前項まで → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 - art-301/par-1: 法第百七十七条第一項 → 所得税法 第百七十七条第一項 (Article 177, paragraph (1)), art-177/par-1 — https://japanlaw.org/ja/income-tax-act/art-177/par-1 (e-Gov law ID 340AC0000000033) - art-301/par-1: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection - art-301/par-1: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四十七条第二項 → 建物の区分所有等に関する法律 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-47/par-2 (e-Gov law ID 337AC0000000069) - art-301/par-1: 同法第六十六条 → 建物の区分所有等に関する法律 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/building-unit-ownership-act/art-66 (e-Gov law ID 337AC0000000069) - art-301/par-1: 政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項 → e-Gov law 406AC1000000106, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection - art-301/par-1: 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）第百三十三条第一項 → e-Gov law 409AC0000000049, 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — not held in this collection - art-301/par-1: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-301/par-1: マンションの再生等の円滑化に関する法律第五条第一項 → e-Gov law 414AC0000000078, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-301/par-1: 同法第百九条 → e-Gov law 414AC0000000078, 第百九条 (Article 109), art-109 — not held in this collection - art-301/par-1: 同法第百六十三条の二 → e-Gov law 414AC0000000078, 第百六十三条の二 (Article 163-2), art-163-2 — not held in this collection - art-301/par-1: 同法第百六十四条 → e-Gov law 414AC0000000078, 第百六十四条 (Article 164), art-164 — not held in this collection - art-301/par-2: 法第百七十七条第二項 → 所得税法 第百七十七条第二項 (Article 177, paragraph (2)), art-177/par-2 — https://japanlaw.org/ja/income-tax-act/art-177/par-2 (e-Gov law ID 340AC0000000033) - art-301/par-2: 同条第一項 → 所得税法 第百七十七条第一項 (Article 177, paragraph (1)), art-177/par-1 — https://japanlaw.org/ja/income-tax-act/art-177/par-1 (e-Gov law ID 340AC0000000033) - art-301/par-2: この項 → 所得税法施行令 第三百一条第二項 (Article 301, paragraph (2)), art-301/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-2 - art-303-2/par-1: 法第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 (e-Gov law ID 340AC0000000033) - art-303-2/par-1/item-1: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-303-2/par-1/item-2: この号 → 所得税法施行令 第三百三条の二第一項第二号 (Article 303-2, paragraph (1), item (ii)), art-303-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-303-2/par-1/item-2 - art-303-2/par-1/item-2: 法第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033) - art-304/par-1: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-304/par-1/item-1: 法人税法第百四十九条第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-1: 第二項 → 法人税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-2 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-1: 第百五十条第四項 → 法人税法 第百五十条第四項 (Article 150, paragraph (4)), art-150/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-4 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-1: 第五項 → 法人税法 第百五十条第五項 (Article 150, paragraph (5)), art-150/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-150/par-5 (e-Gov law ID 340AC0000000034) - art-304/par-1/item-2: 会社法第九百三十三条第一項 → 会社法 第九百三十三条第一項 (Article 933, paragraph (1)), art-933/par-1 — https://japanlaw.org/ja/companies-act/art-933/par-1 (e-Gov law ID 417AC0000000086) - art-304/par-1/item-2: 民法第三十七条第一項 → 民法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/civil-code/art-37/par-1 (e-Gov law ID 129AC0000000089) - art-304/par-1/item-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-304/par-1/item-2: 会社法第九百三十三条第一項第二号 → 会社法 第九百三十三条第一項第二号 (Article 933, paragraph (1), item (ii)), art-933/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-933/par-1/item-2 (e-Gov law ID 417AC0000000086) - art-304/par-1/item-3: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-304/par-1/item-3: 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-304/par-1/item-5: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-305/par-1: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-305/par-1/item-2: 法人税法第十七条第一号 → 法人税法 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-1 (e-Gov law ID 340AC0000000034) - art-305/par-1/item-2: 次条第一項第一号 → 所得税法施行令 第三百六条第一項第一号 (Article 306, paragraph (1), item (i)), art-306/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1/item-1 - art-305/par-1/item-3: 前条第一号 → 所得税法施行令 第三百四条第一項第一号 (Article 304, paragraph (1), item (i)), art-304/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-1 - art-305/par-1/item-3: 同条第二号 → 所得税法施行令 第三百四条第一項第二号 (Article 304, paragraph (1), item (ii)), art-304/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-2 - art-305/par-1/item-4: 前条第三号 → 所得税法施行令 第三百四条第一項第三号 (Article 304, paragraph (1), item (iii)), art-304/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-3 - art-305/par-1/item-5: 前条第五号 → 所得税法施行令 第三百四条第一項第五号 (Article 304, paragraph (1), item (v)), art-304/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-5 - art-305/par-1/item-6: 前条第一号 → 所得税法施行令 第三百四条第一項第一号 (Article 304, paragraph (1), item (i)), art-304/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304/par-1/item-1 - art-305/par-1/item-7: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-305/par-1/item-8: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-305/par-2: 前項 → 所得税法施行令 第三百五条第一項 (Article 305, paragraph (1)), art-305/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1 - art-305/par-2: 前条 → 所得税法施行令 第三百四条 (Article 304), art-304 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304 - art-305/par-3: 第一項 → 所得税法施行令 第三百五条第一項 (Article 305, paragraph (1)), art-305/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1 - art-305/par-3: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-306/par-1: 法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 (e-Gov law ID 340AC0000000033) - art-306/par-1: 同条第二項 → 所得税法 第百八十条第二項 (Article 180, paragraph (2)), art-180/par-2 — https://japanlaw.org/ja/income-tax-act/art-180/par-2 (e-Gov law ID 340AC0000000033) - art-306/par-1/item-2: 第三百四条 → 所得税法施行令 第三百四条 (Article 304), art-304 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-304 - art-306/par-2: 前項 → 所得税法施行令 第三百六条第一項 (Article 306, paragraph (1)), art-306/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306/par-1 - art-306/par-2: 前条第一項 → 所得税法施行令 第三百五条第一項 (Article 305, paragraph (1)), art-305/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1 - art-306/par-2: 同項第一号 → 所得税法施行令 第三百五条第一項第一号 (Article 305, paragraph (1), item (i)), art-305/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-1 - art-306/par-2: 第二号 → 所得税法施行令 第三百五条第一項第二号 (Article 305, paragraph (1), item (ii)), art-305/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-305/par-1/item-2 - art-306-2/par-1: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033) - art-306-2/par-1: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-306-2/par-1: この条 → 所得税法施行令 第三百六条の二 (Article 306-2), art-306-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2 - art-306-2/par-1: 第三百条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - art-306-2/par-1: この項 → 所得税法施行令 第三百六条の二第一項 (Article 306-2, paragraph (1)), art-306-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-1 - art-306-2/par-1: 第七項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7 - art-306-2/par-1: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-306-2/par-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-306-2/par-2: 第三百条第三項 → 所得税法施行令 第三百条第三項 (Article 300, paragraph (3)), art-300/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-3 - art-306-2/par-2: 第四項 → 所得税法施行令 第三百条第四項 (Article 300, paragraph (4)), art-300/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-4 - art-306-2/par-2: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033) - art-306-2/par-2: 第百七十六条第三項 → 所得税法施行令 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-3 - art-306-2/par-2: 第三百条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - art-306-2/par-2: 第三百六条の二第一項 → 所得税法施行令 第三百六条の二第一項 (Article 306-2, paragraph (1)), art-306-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-1 - art-306-2/par-2: 法第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 (e-Gov law ID 340AC0000000033) - art-306-2/par-2: 同条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act/art-176/par-1 (e-Gov law ID 340AC0000000033) - art-306-2/par-2: 第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1 - art-306-2/par-2: 同条第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/ja/income-tax-act/art-176/par-2 (e-Gov law ID 340AC0000000033) - art-306-2/par-2: 第三百条第九項 → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-9 - art-306-2/par-2: 第三百六条の二第七項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7 - art-306-2/par-3: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033) - art-306-2/par-4: 法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 (e-Gov law ID 340AC0000000033) - art-306-2/par-4: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 (e-Gov law ID 340AC0000000033) - art-306-2/par-4: 第六項 → 所得税法施行令 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-6 - art-306-2/par-4: 租税特別措置法第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 (e-Gov law ID 332AC0000000026) - art-306-2/par-4: この項 → 所得税法施行令 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 - art-306-2/par-4: 次項 → 所得税法施行令 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-5 - art-306-2/par-5: 前項 → 所得税法施行令 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 - art-306-2/par-7: 前三項 → 所得税法施行令 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 - art-306-2/par-7: 前三項 → 所得税法施行令 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-5 - art-306-2/par-7: 前三項 → 所得税法施行令 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-6 - art-306-2/par-7: 法第百八十条の二第三項 → 所得税法 第百八十条の二第三項 (Article 180-2, paragraph (3)), art-180-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-3 (e-Gov law ID 340AC0000000033) - art-306-2/par-7: 第一項 → 所得税法施行令 第三百六条の二第一項 (Article 306-2, paragraph (1)), art-306-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-1 - art-306-2/par-7: 第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1 - art-306-2/par-7: 法第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 (e-Gov law ID 340AC0000000033) - art-306-2/par-7: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 (e-Gov law ID 340AC0000000033) - art-306-2/par-7: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - art-306-2/par-7: この項 → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7 - art-306-2/par-8: 第四項から第六項まで → 所得税法施行令 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 - art-306-2/par-8: 第四項から第六項まで → 所得税法施行令 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-5 - art-306-2/par-8: 第四項から第六項まで → 所得税法施行令 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-6 - art-306-2/par-8: 第十項 → 所得税法施行令 第三百六条の二第十項 (Article 306-2, paragraph (10)), art-306-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-10 - art-306-2/par-8: 第十一項 → 所得税法施行令 第三百六条の二第十一項 (Article 306-2, paragraph (11)), art-306-2/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-11 - art-306-2/par-9: 前項 → 所得税法施行令 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-8 - art-306-2/par-9: 第四項から第六項まで → 所得税法施行令 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 - art-306-2/par-9: 第四項から第六項まで → 所得税法施行令 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-5 - art-306-2/par-9: 第四項から第六項まで → 所得税法施行令 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-6 - art-306-2/par-10: 第八項 → 所得税法施行令 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-8 - art-306-2/par-11: 前項 → 所得税法施行令 第三百六条の二第十項 (Article 306-2, paragraph (10)), art-306-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-10 - art-306-2/par-11: 第八項 → 所得税法施行令 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-8 - art-306-2/par-12: 第四項から第六項まで → 所得税法施行令 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-4 - art-306-2/par-12: 第四項から第六項まで → 所得税法施行令 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-5 - art-306-2/par-12: 第四項から第六項まで → 所得税法施行令 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-6 - art-306-2/par-12: 法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 (e-Gov law ID 340AC0000000033) - art-306-2/par-12: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-4 (e-Gov law ID 332AC0000000026) - art-306-2/par-12: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-5 (e-Gov law ID 332AC0000000026) - art-306-2/par-12: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-6 (e-Gov law ID 332AC0000000026) - art-306-2/par-12: 租税特別措置法第八条の四第四項から第七項まで → 租税特別措置法 第八条の四第七項 (Article 8-4, paragraph (7)), art-8-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-7 (e-Gov law ID 332AC0000000026) - art-306-2/par-12: 第四項から前項まで → 所得税法施行令 第三百六条の二第十項 (Article 306-2, paragraph (10)), art-306-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-10 - art-306-2/par-12: 第四項から前項まで → 所得税法施行令 第三百六条の二第十一項 (Article 306-2, paragraph (11)), art-306-2/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-11 - art-306-2/par-12: 第四項から前項まで → 所得税法施行令 第三百六条の二第七項 (Article 306-2, paragraph (7)), art-306-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-7 - art-306-2/par-12: 第四項から前項まで → 所得税法施行令 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-8 - art-306-2/par-12: 第四項から前項まで → 所得税法施行令 第三百六条の二第九項 (Article 306-2, paragraph (9)), art-306-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-9 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07 - 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 (所得税法施行令), Article 303-2, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), 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-20261106T163957-100, 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-20261106T163957-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-078, 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-20261106T173921-078, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-079, 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-20261106T173921-079, 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