# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三章 (Part 4, Chapter 3)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三章 (Part 4, Chapter 3) — address `pt-4/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-4/ch-3
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site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 第三章 報酬、料金等に係る源泉徴収 — Chapter III Withholding on Remuneration, Fees, etc.
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pt-4/ch-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-3
## 第一節 報酬、料金、契約金又は賞金に係る源泉徴収 — Section 1 Withholding from Remuneration or Fees, Contract Money, or Monetary Awards
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pt-4/ch-3/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-3/sec-1
### 第三百二十条（報酬、料金、契約金又は賞金に係る源泉徴収） — Withholding from Remuneration or Fees, Contract Money, or Monetary Awards
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art-320 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320
**第一項** 法第二百四条第一項第一号（源泉徴収義務）に規定する政令で定める報酬又は料金は、テープ若しくはワイヤーの吹込み、脚本、脚色、翻訳、通訳、校正、書籍の装てい、速記、版下（写真製版用写真原板の修整を含むものとし、写真植字を除くものとする。）若しくは雑誌、広告その他の印刷物に掲載するための写真の報酬若しくは料金、技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料、技芸、スポーツその他これらに類するものの教授若しくは指導若しくは知識の教授の報酬若しくは料金又は金融商品取引法第二十八条第六項（通則）に規定する投資助言業務に係る報酬若しくは料金とする。
art-320/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-1
The remuneration or fees specified by Cabinet Order prescribed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Act are to be remuneration or fees for the recording onto tapes or wires, scripts, dramatization, translation, interpretation, proofreading, bookbinding design, shorthand, printing plates (including the retouching of photographic originals for photoengraving, but excluding phototypesetting) or photographs for publication in magazines, advertisements or other printed matter, royalties for rights relating to technology, production methods using special technology or things equivalent to these, remuneration or fees for teaching or instruction in artistic skills, sports or things similar to these or for the teaching of knowledge, or remuneration or fees relating to the investment advisory business prescribed in Article 28, paragraph (6) (General Provisions) of the Financial Instruments and Exchange Act.
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**第二項** 法第二百四条第一項第二号に規定する政令で定める者は、計理士、会計士補、企業診断員（企業経営の改善及び向上のための指導を行う者を含む。）、測量士補、建築代理士（建築代理士以外の者で建築に関する申請若しくは届出の書類を作成し、又はこれらの手続を代理することを業とするものを含む。）、不動産鑑定士補、火災損害鑑定人若しくは自動車等損害鑑定人（自動車又は建設機械に係る損害保険契約（保険業法第二条第四項（定義）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の保険事故又は共済事故に関して損害額の算定又はその損害額の算定に係る調査を行うことを業とする者をいう。）又は技術士補（技術士又は技術士補以外の者で技術士の行う業務と同一の業務を行う者を含む。）とする。
art-320/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-2
The persons specified by Cabinet Order prescribed in Article 204, paragraph (1), item (ii) of the Act are to be licensed accountants, assistant certified public accountants, business consultants (including persons who give guidance for the improvement and enhancement of business management), assistant surveyors, architectural agents (including persons other than architectural agents who make a business of preparing documents of applications or notifications relating to construction or acting as agents in those procedures), assistant real estate appraisers, fire damage appraisers or automobile, etc. damage appraisers (meaning persons who make a business of calculating the amount of damage, or conducting investigations for calculating the amount of damage, with regard to an insured event or mutual aid event of a casualty insurance policy relating to automobiles or construction machinery (meaning an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) 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 to such a policy), or assistant professional engineers (including persons other than professional engineers or assistant professional engineers who perform the same work as that performed by professional engineers).
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**第三項** 法第二百四条第一項第四号に規定する政令で定める者は、プロサッカーの選手、プロテニスの選手、プロレスラー、プロゴルファー、プロボウラー、自動車のレーサー、自転車競技の選手、小型自動車競走の選手又はモーターボート競走の選手とし、同号に規定するモデルには、雑誌、広告その他の印刷物にその容姿を掲載させて報酬を受ける者を含むものとする。
art-320/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-3
The persons specified by Cabinet Order prescribed in Article 204, paragraph (1), item (iv) of the Act are to be professional soccer players, professional tennis players, professional wrestlers, professional golfers, professional bowlers, automobile racers, bicycle racers, small automobile racers or motorboat racers, and the models prescribed in that item are to include persons who receive remuneration for having their appearance published in magazines, advertisements or other printed matter.
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**第四項** 法第二百四条第一項第五号に規定する政令で定める芸能は、音楽、音曲、舞踊、講談、落語、浪曲、漫談、漫才、腹話術、歌唱、奇術、曲芸又は物まねとし、同号に規定する政令で定めるものは、映画若しくは演劇の製作、振付け（剣技指導その他これに類するものを含む。）、舞台装置、照明、撮影、演奏、録音（擬音効果を含む。）、編集、美粧又は考証とする。
art-320/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-4
The performing arts specified by Cabinet Order prescribed in Article 204, paragraph (1), item (v) of the Act are to be music, ongyoku traditional songs, dance, kodan storytelling, rakugo comic storytelling, rokyoku narrative singing, comic monologue, comic dialogue, ventriloquism, singing, magic, acrobatics or impersonation, and those specified by Cabinet Order prescribed in that item are to be the production of motion pictures or plays, choreography (including sword-fight instruction and the like), stage setting, lighting, photography, musical performance, recording (including sound effects), editing, make-up or historical research.
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**第五項** 法第二百四条第一項第五号に規定する政令で定める芸能人は、映画若しくは演劇の俳優、映画監督若しくは舞台監督（プロジューサーを含む。）、演出家、放送演技者、音楽指揮者、楽士、舞踊家、講談師、落語家、浪曲師、漫談家、漫才家、腹話術師、歌手、奇術師、曲芸師又は物まね師とする。
art-320/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-5
The entertainers specified by Cabinet Order prescribed in Article 204, paragraph (1), item (v) of the Act are to be motion picture or theater actors, motion picture directors or stage directors (including producers), directors, broadcast performers, music conductors, musicians, dancers, kodan storytellers, rakugo comic storytellers, rokyoku narrative singers, comic monologists, comic dialogue performers, ventriloquists, singers, magicians, acrobats or impersonators.
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**第六項** 法第二百四条第一項第七号に規定する政令で定める契約金は、職業野球の選手その他一定の者に専属して役務の提供をする者で、当該一定の者のために役務を提供し、又はそれ以外の者のために役務を提供しないことを約することにより一時に受ける契約金とする。
art-320/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-6
The contract money specified by Cabinet Order prescribed in Article 204, paragraph (1), item (vii) of the Act is to be contract money received at one time by a person who provides services exclusively for a certain person, such as a professional baseball player, by agreeing to provide services for that certain person or not to provide services for any person other than that person.
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**第七項** 法第二百四条第一項第八号に規定する広告宣伝のための賞金で政令で定めるものは、事業の広告宣伝のために賞として支払う金品その他の経済上の利益（旅行その他役務の提供を内容とするもので、金品との選択をすることができないものとされているものを除く。）とし、同号に規定する馬主が受ける競馬の賞金で政令で定めるものは、第二百九十八条第九項（内国法人に係る所得税の課税標準）に規定する賞金とする。
art-320/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-7
The monetary awards for advertisement specified by Cabinet Order prescribed in Article 204, paragraph (1), item (viii) of the Act are to be money, goods or other economic benefits paid as an award for the purpose of business advertisement (excluding benefits given in the form of travel or other provision of services in lieu of which money or goods may not be chosen), and the horse racing monetary awards received by a horse owner specified by Cabinet Order prescribed in that item are to be the monetary awards prescribed in Article 298, paragraph (9) (Tax Base for a Domestic Corporation's Income Tax).
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### 第三百二十一条（金銭以外のもので支払われる賞金の価額） — Value of a Prize Paid through Property Other than Money
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art-321 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-321
**第一項** 法第二百五条第二号（報酬又は料金等に係る徴収税額）に規定する政令で定めるところにより計算した金額は、同号に規定する金銭以外のものの支払を受ける者がその受けることとなつた日において当該金銭以外のものを譲渡するものとした場合にその対価として通常受けるべき価額に相当する金額（当該金銭以外のものと金銭とのいずれかを選択することができる場合には、当該金銭の額）とする。
art-321/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-321/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 205, item (ii) (Tax Amount Collected for Remuneration or Fees, etc.) of the Act is to be the amount equivalent to the value that would normally be received as consideration if the person who receives payment of the property other than money prescribed in that item were to transfer that property on the day on which that person came to receive it (where that person may choose between that property and money, the amount of that money).
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### 第三百二十二条（支払金額から控除する金額） — Amount to Be Deducted from the Amount Paid
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art-322 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-322
**第一項** 法第二百五条第二号（報酬又は料金等に係る徴収税額）に規定する政令で定める金額は、次の表の上欄に掲げる報酬又は料金の区分に応じ、同表の中欄に掲げる金額につき同表の下欄に掲げる金額とする。
法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる司法書士、土地家屋調査士又は海事代理士の業務に関する報酬又は料金 同一人に対し一回に支払われる金額 一万円
法第二百四条第一項第三号に掲げる診療報酬 同一人に対しその月分として支払われる金額 二十万円
法第二百四条第一項第四号に掲げる職業拳闘家の業務に関する報酬 同一人に対し一回に支払われる金額 五万円
法第二百四条第一項第四号に掲げる外交員、集金人又は電力量計の検針人の業務に関する報酬又は料金 同一人に対しその月中に支払われる金額 十二万円（当該報酬又は料金の支払者が当該報酬又は料金の支払を受ける者に対し法第二十八条第一項（給与所得）に規定する給与等の支払をする場合には、十二万円からその月中に支払われる当該給与等の額を控除した金額）
法第二百四条第一項第六号に掲げる報酬又は料金 同一人に対し一回に支払われる金額 五千円に当該支払金額の計算期間の日数を乗じて計算した金額（当該報酬又は料金の支払者が当該報酬又は料金の支払を受ける者に対し法第二十八条第一項に規定する給与等の支払をする場合には、当該金額から当該期間に係る当該給与等の額を控除した金額）
法第二百四条第一項第八号に掲げる広告宣伝のための賞金 同一人に対し一回に支払われる金額 五十万円
法第二百四条第一項第八号に掲げる馬主が受ける競馬の賞金 同一人に対し一回に支払われる金額 第二百九十八条第一項（内国法人に係る所得税の課税標準）に規定する金額
art-322/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-322/par-1
The amounts specified by Cabinet Order prescribed in Article 205, item (ii) (Tax Amount Collected for Remuneration or Fees, etc.) of the Act are to be, in accordance with the categories of remuneration or fees set out in the left-hand column of the following table, the amounts set out in the right-hand column of the same table for the amounts set out in the middle column of the same table.
Remuneration or fees for the work of judicial scriveners, land and building surveyors or maritime agents listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act Amount paid to the same person on a single occasion 10,000 yen
Medical fees listed in Article 204, paragraph (1), item (iii) of the Act Amount paid to the same person for that month 200,000 yen
Remuneration for the work of professional boxers listed in Article 204, paragraph (1), item (iv) of the Act Amount paid to the same person on a single occasion 50,000 yen
Remuneration or fees for the work of sales representatives, bill collectors or electricity meter readers listed in Article 204, paragraph (1), item (iv) of the Act Amount paid to the same person during that month 120,000 yen (where the payer of the remuneration or fees pays to the person receiving the remuneration or fees salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, the amount obtained by deducting the amount of that salary or other wage paid during that month from 120,000 yen)
Remuneration or fees listed in Article 204, paragraph (1), item (vi) of the Act Amount paid to the same person on a single occasion The amount calculated by multiplying 5,000 yen by the number of days in the calculation period for that amount paid (where the payer of the remuneration or fees pays to the person receiving the remuneration or fees salary or other wage prescribed in Article 28, paragraph (1) of the Act, the amount obtained by deducting the amount of that salary or other wage for that period from that amount)
Monetary awards for business advertisement listed in Article 204, paragraph (1), item (viii) of the Act Amount paid to the same person on a single occasion 500,000 yen
Horse racing monetary awards received by a horse owner listed in Article 204, paragraph (1), item (viii) of the Act Amount paid to the same person on a single occasion The amount prescribed in Article 298, paragraph (1) (Tax Base for a Domestic Corporation's Income Tax)
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### 第三百二十三条（報酬又は料金に係る源泉徴収の免除を受ける者の要件） — Requirements Allowing a Person to Be Exempt from Withholding on Remuneration or Fees
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art-323 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323
**第一項** 法第二百六条第一項（源泉徴収を要しない報酬又は料金）に規定する政令で定める要件は、同項に規定する報酬又は料金の支払を受ける居住者が当該報酬又は料金をその備え付ける帳簿に明確に記録していることのほか、次のいずれか一に該当することとする。
art-323/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323/par-1
The requirements specified by Cabinet Order prescribed in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act are to be that a Resident who receives payment of the remuneration or fees prescribed in that paragraph clearly records those remuneration or fees in the books that the Resident keeps, and in addition, that the Resident falls under any one of the following:
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**一** 映画又はレコード（録音のテープ及びワイヤーを含む。）の製作を主たる事業としていること。
art-323/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323/par-1/item-1
the Resident has the production of motion pictures or records (including recording tapes and wires) as the Resident's main business;
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**二** 自ら主催してその所有する劇場において定期的に演劇の公演を行なつていること。
art-323/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323/par-1/item-2
the Resident regularly gives theatrical performances, sponsored by the Resident, at a theater owned by the Resident;
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**三** 自ら主催して興行場において定期的に演劇の公演を行なうことを主たる事業としていること。
art-323/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323/par-1/item-3
the Resident has as the main business regularly giving theatrical performances, sponsored by the Resident, at an entertainment venue;
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**四** 主として自己に専属する芸能人をもつて演劇の製作及びその製作した演劇の公演を行なうことを主たる事業としていること。
art-323/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323/par-1/item-4
the Resident has as the main business producing plays, mainly with entertainers exclusively engaged by the Resident, and giving performances of the plays so produced.
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### 第三百二十四条（報酬又は料金に係る源泉徴収の免除を受けるための手続） — Procedures for Obtaining an Exemption from Withholding on Remuneration or Fees
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art-324 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324
**第一項** 法第二百六条第一項（源泉徴収を要しない報酬又は料金）の証明書の交付を受けようとする居住者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。ただし、既に当該証明書の交付を受けている者が更に追加して当該証明書の交付を受けようとする場合には、第二号及び第三号に掲げる事項の記載は、省略することができる。
art-324/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1
A Resident who wishes to obtain a certificate set forth in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) 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. However, where a person who has already obtained the certificate wishes to additionally obtain the certificate, the statement of the matters listed in items (ii) and (iii) may be omitted.
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**一** その者の氏名及び住所（国内に住所がないときは、居所）
art-324/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-1
the person's name and domicile (or residence, where the person has no domicile in Japan);
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**二** 法第二百六条第一項に規定する報酬又は料金がその者の備え付ける帳簿に明確に記録されていることの事実の詳細
art-324/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-2
the detailed statement of the fact that the remuneration or fees prescribed in Article 206, paragraph (1) of the Act are clearly recorded in the books kept by the person;
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**三** その者が現に行つている事業の概要及び前条各号の要件のいずれかに該当する事情の詳細
art-324/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-3
the outline of the business that the person is actually conducting and the detailed statement of the circumstances under which the person falls under any of the requirements in the items of the preceding Article;
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**四** 交付を受けようとする当該証明書の部数及び当該証明書を二部以上必要とするときは、その必要とする事情の詳細
art-324/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-4
the number of copies of the certificate that the person wishes to obtain and, where two or more copies of the certificate are required, the detailed statement of the reasons why they are required;
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**五** その他参考となるべき事項
art-324/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-5
other matters useful for reference purposes.
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### 第三百二十五条（源泉徴収の免除の要件に該当しなくなつた場合の手続等） — Procedures Required When a Person No Longer Satisfies the Requirements for Exemption from Withholding
caption: machine translation, not official
art-325 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325
**第一項** 法第二百六条第一項（源泉徴収を要しない報酬又は料金）の証明書の交付を受けている居住者は、同条第二項の規定に該当する場合には、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て、これを納税地の所轄税務署長に提出しなければならない。
art-325/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1
A Resident who has obtained a certificate set forth in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act must, in the case falling under paragraph (2) of that Article, attach the certificate to a written notice stating the following matters and submit these to the competent district director with jurisdiction over the place for tax payment:
machine translation, not official
**一** その者の氏名及び住所（国内に住所がないときは、居所）
art-325/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1/item-1
the person's name and domicile (or residence, where the person has no domicile in Japan);
machine translation, not official
**二** 法第二百六条第一項に規定する要件に該当しないこととなる旨
art-325/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1/item-2
the fact that the person will no longer satisfy the requirements prescribed in Article 206, paragraph (1) of the Act;
machine translation, not official
**三** その他参考となるべき事項
art-325/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1/item-3
other matters useful for reference purposes.
machine translation, not official
**第二項** 前項に規定する証明書の交付を受けている居住者は、その交付を受けた後、その者の氏名又は住所若しくは居所を変更した場合には、変更前の氏名及び変更後の氏名又は変更前の住所若しくは居所及び変更後の住所若しくは居所を記載した届出書にその証明書を添付し、これを納税地の所轄税務署長に提出しなければならない。この場合において、その提出があつたときは、当該税務署長は、新たな当該証明書の交付をするものとする。
art-325/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-2
A Resident who has obtained the certificate prescribed in the preceding paragraph must, where the Resident changes the Resident's name, domicile or residence after obtaining it, attach the certificate to a written notice stating the name before the change and the name after the change, or the domicile or residence before the change and the domicile or residence after the change, and submit these to the competent district director with jurisdiction over the place for tax payment. In this case, when that submission has been made, that district director is to issue a new certificate.
machine translation, not official
**第三項** 法第二百六条第三項第三号の通知をした税務署長は、遅滞なくその旨を公示するものとする。
art-325/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-3
The district director who has given the notice under Article 206, paragraph (3), item (iii) of the Act is to publicly announce that fact without delay.
machine translation, not official
## 第二節 生命保険契約等に基づく年金に係る源泉徴収 — Section 2 Withholding from Pensions Based on Life Insurance Policies and Similar Contracts
heading: machine translation, not official
pt-4/ch-3/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-3/sec-2
### 第三百二十六条（生命保険契約等に基づく年金に係る源泉徴収） — Withholding from Pensions Based on Life Insurance Policies and Similar Contracts
caption: machine translation, not official
art-326 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326
**第一項** 法第二百七条（源泉徴収義務）に規定する政令で定める年金は、確定給付企業年金法第百二条第三項又は第六項（事業主等又は連合会に対する監督）の規定による承認の取消しを受けた当該取消しに係るこれらの規定に規定する規約型企業年金に係る規約に基づきその取消しを受けた時以後に行う同法第八十九条第六項（清算人等）に規定する残余財産として分配される年金、同法第百二条第六項の規定による解散の命令を受けた同項に規定する基金の同法第十一条第一項（基金の規約で定める事項）に規定する規約に基づきその命令を受けた時以後に行う同法第八十九条第六項に規定する残余財産として分配される年金及び第七十六条第二項第一号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる給付で年金として支払われるものとする。
art-326/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-1
The pensions specified by Cabinet Order prescribed in Article 207 (Obligation to Withhold Taxes) of the Act are to be pensions distributed as residual assets prescribed in Article 89, paragraph (6) (Liquidators, etc.) of the Defined-Benefit Corporate Pension Act, made on or after the time of the rescission, on the basis of the plan rules pertaining to the contract-type corporate pension prescribed in Article 102, paragraph (3) or (6) (Supervision of Employers, etc. or Federations) of that Act, the approval of which has been rescinded pursuant to those provisions; pensions distributed as residual assets prescribed in Article 89, paragraph (6) of that Act, made on or after the time of the order, on the basis of the plan rules prescribed in Article 11, paragraph (1) (Matters Stipulated in the Rules of a Fund) of that Act of the corporate pension fund prescribed in Article 102, paragraph (6) of that Act that has received an order of dissolution pursuant to the provisions of that paragraph; and benefits listed in Article 76, paragraph (2), item (i) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) that are paid as a pension.
machine translation, not official
**第二項** 法第二百七条第三号に規定する政令で定める契約は、次に掲げる契約とする。
art-326/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2
The contracts specified by Cabinet Order prescribed in Article 207, item (iii) of the Act are to be the following contracts:
machine translation, not official
**一** 保険業法第二条第四項（定義）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又は同条第三項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身体の傷害に基因して保険金が支払われる保険契約（法第七十七条第二項第一号（地震保険料控除）に掲げるもの及び当該外国損害保険会社等又は当該外国生命保険会社等が国外において締結したものを除く。）
art-326/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-1
an insurance policy under which insurance proceeds are paid on account of bodily injury, concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, or by a life insurance company prescribed in paragraph (3) of that Article or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article (excluding those listed in Article 77, paragraph (2), item (i) (Earthquake Insurance Premium Deduction) of the Act and those concluded outside Japan by that foreign casualty insurance company, etc. or that foreign life insurance company, etc.);
machine translation, not official
**二** 中小企業等協同組合法第九条の二第七項（事業協同組合及び事業協同小組合）に規定する共済事業（第六号において「共済事業」という。）を行う事業協同組合若しくは事業協同小組合又は協同組合連合会（同号において「事業協同組合等」という。）の締結した生命共済に係る契約（第二百十条第四号（生命共済契約等の範囲）に掲げる契約に該当するものを除く。）
art-326/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-2
a contract pertaining to life mutual aid concluded by a business cooperative or small business cooperative that carries out the mutual aid business prescribed in Article 9-2, paragraph (7) (Business Cooperatives and Small Business Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (referred to as "mutual aid business" in item (vi)), or by a federation of cooperatives (those business cooperatives, small business cooperatives and federations of cooperatives are referred to as "business cooperatives, etc." in that item) (excluding those that fall under the contracts listed in Article 210, item (iv) (Scope of Life Mutual Aid Contracts or Similar Contracts));
machine translation, not official
**三** 農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合又は農業協同組合連合会の締結した身体の傷害又は医療費の支出に関する共済に係る契約
art-326/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-3
a contract pertaining to mutual aid for bodily injury or the payment of medical expenses, concluded by an agricultural cooperative or a federation of agricultural cooperatives that carries out the business prescribed in Article 10, paragraph (1), item (x) (Facilities Concerning Mutual Aid) of the Agricultural Co-operatives Act;
machine translation, not official
**四** 水産業協同組合法第十一条第一項第十二号（事業の種類）若しくは第九十三条第一項第六号の二（事業の種類）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した身体の傷害に関する共済に係る契約
art-326/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-4
a contract pertaining to mutual aid for bodily injury, concluded by a fishery cooperative or fishery processing cooperative that carries out the business prescribed in Article 11, paragraph (1), item (xii) (Types of Business) or Article 93, paragraph (1), item (vi)-2 (Types of Business) of the Fishery Industry Cooperative Act, or by a mutual aid federation of fishery industry cooperatives;
machine translation, not official
**五** 消費生活協同組合法第十条第一項第四号（事業の種類）の事業を行う消費生活協同組合連合会の締結した身体の傷害に関する共済に係る契約
art-326/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-5
a contract pertaining to mutual aid for bodily injury, concluded by a federation of consumer cooperatives that carries out the business prescribed in Article 10, paragraph (1), item (iv) (Types of Business) of the Consumer Cooperatives Act;
machine translation, not official
**六** 共済事業を行う事業協同組合等の締結した身体の傷害又は医療費の支出に関する共済に係る契約
art-326/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-6
a contract pertaining to mutual aid for bodily injury or the payment of medical expenses, concluded by a business cooperative, etc. that carries out the mutual aid business;
machine translation, not official
**七** 法第七十七条第二項第二号及び第三号から前号までに掲げる契約のほか、法律の規定に基づく共済に関する事業を行う法人の締結した火災共済若しくは自然災害共済又は身体の傷害若しくは医療費の支出に関する共済に係る契約でその事業及び契約の内容がこれらの規定に掲げる契約に準ずるもの
art-326/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-7
in addition to the contracts listed in Article 77, paragraph (2), item (ii) of the Act and items (iii) through the preceding item, a contract pertaining to mutual aid for fire damage or natural Disasters, or mutual aid for bodily injury or the payment of medical expenses, concluded by a corporation that carries out a business relating to mutual aid based on the provisions of laws, the business and contract content of which are equivalent to the contracts listed in those provisions.
machine translation, not official
**第三項** 法第二百八条（徴収税額）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる年金の区分に応じ、当該年金の額に当該各号に定める割合を乗じて計算した金額とする。
art-326/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3
The amount calculated as specified by Cabinet Order prescribed in Article 208 (Amount of Taxes Withheld) of the Act is to be the amount calculated, according to the category of pension listed in the following items, by multiplying the amount of that pension by the ratio specified in the relevant item:
machine translation, not official
**一** 法第七十六条第六項第一号から第四号まで（生命保険料控除）に掲げる契約のうち生命保険契約（第百八十三条第三項第一号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する生命保険契約をいう。次号において同じ。）、旧簡易生命保険契約（第百八十三条第三項第一号に規定する旧簡易生命保険契約をいう。）及び生命共済に係る契約に基づく年金、第一項に規定する年金又は前項第二号に掲げる生命共済に係る契約に基づく年金 第百八十三条第四項第三号に掲げる金額につき同項の規定を適用しないで計算した同条第一項第二号に規定する割合
art-326/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-1
the pension based on a life insurance contract (meaning the life insurance contract prescribed in Article 183, paragraph (3), item (i) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities under Life Insurance Contracts, etc.); the same applies in the following item), a former postal life insurance policy (meaning the former postal life insurance policy prescribed in Article 183, paragraph (3), item (i)), or a contract pertaining to life mutual aid, out of the contracts listed in Article 76, paragraph (6), items (i) through (iv) (Life Insurance Premium Deduction) of the Act, the pension prescribed in paragraph (1), or the pension based on a contract pertaining to life mutual aid listed in item (ii) of the preceding paragraph: the ratio prescribed in paragraph (1), item (ii) of Article 183 that is calculated without applying the provisions of paragraph (4) of that Article to the amount listed in Article 183, paragraph (4), item (iii);
machine translation, not official
**二** 法第七十六条第六項第四号に掲げる契約で生命保険契約以外のもの、法第七十七条第二項各号に掲げる契約又は前項各号（第二号を除く。）に掲げる契約に基づく年金 第百八十四条第三項第一号（損害保険年金等に係る雑所得の金額の計算上控除する保険料等）に掲げる金額につき同項の規定を適用しないで計算した同条第一項第二号に規定する割合
art-326/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-2
the pension based on a contract listed in Article 76, paragraph (6), item (iv) of the Act other than a life insurance contract, a contract listed in the items of Article 77, paragraph (2) of the Act, or a contract listed in the items of the preceding paragraph (excluding item (ii)): the ratio prescribed in paragraph (1), item (ii) of Article 184 that is calculated without applying the provisions of paragraph (3) of that Article to the amount listed in Article 184, paragraph (3), item (i) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Non-Life Insurance Pensions, etc.).
machine translation, not official
**第四項** 法第二百九条第一号（源泉徴収を要しない年金）に規定する政令で定めるところにより計算した金額は、前項各号に掲げる年金の区分に応じ、当該年金の年額に当該各号に定める割合を乗じて計算した金額とする。
art-326/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-4
The amount calculated as specified by Cabinet Order prescribed in Article 209, item (i) (Pensions Exempt from Withholding) of the Act is to be the amount calculated, according to the category of pension listed in the items of the preceding paragraph, by multiplying the annual amount of that pension by the ratio specified in the relevant item.
machine translation, not official
**第五項** 法第二百九条第一号に規定する政令で定める金額は、二十五万円とする。
art-326/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-5
The amount specified by Cabinet Order prescribed in Article 209, item (i) of the Act is to be 250,000 yen.
machine translation, not official
**第六項** 法第二百九条第二号に規定する政令で定める契約は、次に掲げる契約とする。
art-326/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6
The contracts specified by Cabinet Order prescribed in Article 209, item (ii) of the Act are to be the following contracts:
machine translation, not official
**一** 法第二百七条に規定する契約に基づく年金の支払を受ける者（以下この項において「年金受取人」という。）と法第二百九条第二号に規定する保険契約者（以下この項において「保険契約者」という。）とが異なる契約（第三号に規定する団体保険に係る契約を除く。）のうち、当該契約に基づく保険金、共済金その他の給付金（以下この項において「保険金等」という。）の支払の基因となる事由（当該年金受取人に係る事由に限る。以下この項において「支払事由」という。）が生じた日以後において、当該保険金等を年金として支給することとされた契約以外のもの
art-326/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-1
among contracts in which the person receiving payment of a pension based on a contract prescribed in Article 207 of the Act (hereinafter in this paragraph referred to as the "annuity recipient") and the policyholder prescribed in Article 209, item (ii) of the Act (hereinafter in this paragraph referred to as the "policyholder") are different (excluding contracts pertaining to the group insurance prescribed in item (iii)), those other than contracts under which, on or after the day on which an event giving rise to the payment of insurance proceeds, mutual aid benefits or other benefits under that contract (hereinafter in this paragraph referred to as "insurance proceeds or similar benefits") (limited to an event pertaining to that annuity recipient; hereinafter in this paragraph referred to as the "payment event") has occurred, those insurance proceeds or similar benefits are to be paid as a pension;
machine translation, not official
**二** 年金受取人と保険契約者とが同一である契約のうち、当該契約に基づく保険金等の支払事由が生じたことにより当該保険契約者の変更が行われたもので、当該支払事由が生じた日以後において、当該保険金等を年金として支給することとされた契約以外のもの
art-326/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-2
among contracts in which the annuity recipient and the policyholder are the same, those under which the policyholder has been changed due to the occurrence of a payment event for insurance proceeds or similar benefits under that contract, other than contracts under which, on or after the day on which that payment event occurred, those insurance proceeds or similar benefits are to be paid as a pension;
machine translation, not official
**三** 団体保険（普通保険約款において、団体の代表者を保険契約者とし、当該団体に所属する者を保険法（平成二十年法律第五十六号）第二条第四号（定義）に規定する被保険者（以下この号において「被保険者」という。）とすることとなつている保険をいう。）に係る契約であつて、当該被保険者と当該契約に基づく年金受取人とが異なるもののうち、当該契約に基づく保険金等の支払事由が生じた日以後において、当該保険金等を年金として支給することとされた契約以外のもの
art-326/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-3
among contracts pertaining to group insurance (meaning insurance under which, in the general terms and conditions, the representative of a group is to be the policyholder and persons belonging to that group are to be insured persons prescribed in Article 2, item (iv) (Definitions) of the Insurance Act (Act No. 56 of 2008) (hereinafter in this item referred to as "insured person")) in which that insured person and the annuity recipient under that contract are different, those other than contracts under which, on or after the day on which a payment event for insurance proceeds or similar benefits under that contract occurred, those insurance proceeds or similar benefits are to be paid as a pension.
machine translation, not official
## 第三節 匿名組合契約等の利益の分配に係る源泉徴収 — Section 3 Withholding from Distribution of Profits under Silent Partnership Agreements, etc.
heading: machine translation, not official
pt-4/ch-3/sec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-3/sec-3
### 第三百二十七条（匿名組合契約等の範囲） — Scope of Silent Partnership Agreements, etc.
caption: machine translation, not official
art-327 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-327
**第一項** 法第二百十条（源泉徴収義務）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-327/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-327/par-1
The agreements specified by Cabinet Order prescribed in Article 210 (Obligation to Withhold Taxes) of the Act are to be the agreements prescribed in Article 288 (Scope of Agreements Equivalent to a Silent Partnership Agreement).
machine translation, not official
---
## Cites
- art-320/par-1: 法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-320/par-1: 金融商品取引法第二十八条第六項 → 金融商品取引法 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-6 (e-Gov law ID 323AC0000000025)
- art-320/par-2: 法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-320/par-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-320/par-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-320/par-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-320/par-3: 法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-320/par-4: 法第二百四条第一項第五号 → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-320/par-5: 法第二百四条第一項第五号 → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-320/par-6: 法第二百四条第一項第七号 → 所得税法 第二百四条第一項第七号 (Article 204, paragraph (1), item (vii)), art-204/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-320/par-7: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-320/par-7: 第二百九十八条第九項 → 所得税法施行令 第二百九十八条第九項 (Article 298, paragraph (9)), art-298/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-298/par-9
- art-321/par-1: 法第二百五条第二号 → 所得税法 第二百五条第一項第二号 (Article 205, paragraph (1), item (ii)), art-205/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二百五条第二号 → 所得税法 第二百五条第一項第二号 (Article 205, paragraph (1), item (ii)), art-205/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二百四条第一項第三号 → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二百四条第一項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-322/par-1: 第二百九十八条第一項 → 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-323/par-1: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-324/par-1: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-324/par-1: 第二号 → 所得税法施行令 第三百二十四条第一項第二号 (Article 324, paragraph (1), item (ii)), art-324/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-2
- art-324/par-1: 第三号 → 所得税法施行令 第三百二十四条第一項第三号 (Article 324, paragraph (1), item (iii)), art-324/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324/par-1/item-3
- art-324/par-1/item-2: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-324/par-1/item-3: 前条 → 所得税法施行令 第三百二十三条 (Article 323), art-323 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-323
- art-325/par-1: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-325/par-1: 同条第二項 → 所得税法 第二百六条第二項 (Article 206, paragraph (2)), art-206/par-2 — https://japanlaw.org/ja/income-tax-act/art-206/par-2 (e-Gov law ID 340AC0000000033)
- art-325/par-1/item-2: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-325/par-2: 前項 → 所得税法施行令 第三百二十五条第一項 (Article 325, paragraph (1)), art-325/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1
- art-325/par-3: 法第二百六条第三項第三号 → 所得税法 第二百六条第三項第三号 (Article 206, paragraph (3), item (iii)), art-206/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-206/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-326/par-1: 法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 (e-Gov law ID 340AC0000000033)
- art-326/par-1: 確定給付企業年金法第百二条第三項 → e-Gov law 413AC0000000050, 第百二条第三項 (Article 102, paragraph (3)), art-102/par-3 — not held in this collection
- art-326/par-1: 第六項 → e-Gov law 413AC0000000050, 第百二条第六項 (Article 102, paragraph (6)), art-102/par-6 — not held in this collection
- art-326/par-1: 同法第八十九条第六項 → e-Gov law 413AC0000000050, 第八十九条第六項 (Article 89, paragraph (6)), art-89/par-6 — not held in this collection
- art-326/par-1: 同法第十一条第一項 → e-Gov law 413AC0000000050, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-326/par-1: 第七十六条第二項第一号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2/item-1
- art-326/par-2: 法第二百七条第三号 → 所得税法 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-326/par-2/item-1: 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-326/par-2/item-1: 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-326/par-2/item-1: 同条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-326/par-2/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-326/par-2/item-1: 法第七十七条第二項第一号 → 所得税法 第七十七条第二項第一号 (Article 77, paragraph (2), item (i)), art-77/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-2/item-2: 中小企業等協同組合法第九条の二第七項 → e-Gov law 324AC0000000181, 第九条の二第七項 (Article 9-2, paragraph (7)), art-9-2/par-7 — not held in this collection
- art-326/par-2/item-2: 第六号 → 所得税法施行令 第三百二十六条第二項第六号 (Article 326, paragraph (2), item (vi)), art-326/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-6
- art-326/par-2/item-2: 第二百十条第四号 → 所得税法施行令 第二百十条第一項第四号 (Article 210, paragraph (1), item (iv)), art-210/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-210/par-1/item-4
- art-326/par-2/item-3: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-326/par-2/item-4: 水産業協同組合法第十一条第一項第十二号 → e-Gov law 323AC0000000242, 第十一条第一項第十二号 (Article 11, paragraph (1), item (xii)), art-11/par-1/item-12 — not held in this collection
- art-326/par-2/item-4: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection
- art-326/par-2/item-5: 消費生活協同組合法第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection
- art-326/par-2/item-7: 法第七十七条第二項第二号 → 所得税法 第七十七条第二項第二号 (Article 77, paragraph (2), item (ii)), art-77/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-3: 法第二百八条 → 所得税法 第二百八条 (Article 208), art-208 — https://japanlaw.org/ja/income-tax-act/art-208 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第一号 (Article 76, paragraph (6), item (i)), art-76/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第二号 (Article 76, paragraph (6), item (ii)), art-76/par-6/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第三号 (Article 76, paragraph (6), item (iii)), art-76/par-6/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-3 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 法第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-1: 第百八十三条第三項第一号 → 所得税法施行令 第百八十三条第三項第一号 (Article 183, paragraph (3), item (i)), art-183/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3/item-1
- art-326/par-3/item-1: 次号 → 所得税法施行令 第三百二十六条第三項第二号 (Article 326, paragraph (3), item (ii)), art-326/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3/item-2
- art-326/par-3/item-1: 第一項 → 所得税法施行令 第三百二十六条第一項 (Article 326, paragraph (1)), art-326/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-1
- art-326/par-3/item-1: 前項第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-326/par-3/item-1: 第百八十三条第四項第三号 → 所得税法施行令 第百八十三条第四項第三号 (Article 183, paragraph (4), item (iii)), art-183/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-3
- art-326/par-3/item-1: 同項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4
- art-326/par-3/item-1: 同条第一項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2
- art-326/par-3/item-2: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-2: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2 (e-Gov law ID 340AC0000000033)
- art-326/par-3/item-2: 前項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2
- art-326/par-3/item-2: 第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2/item-2
- art-326/par-3/item-2: 第百八十四条第三項第一号 → 所得税法施行令 第百八十四条第三項第一号 (Article 184, paragraph (3), item (i)), art-184/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-3/item-1
- art-326/par-3/item-2: 同項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-3
- art-326/par-3/item-2: 同条第一項第二号 → 所得税法施行令 第百八十四条第一項第二号 (Article 184, paragraph (1), item (ii)), art-184/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-1/item-2
- art-326/par-4: 法第二百九条第一号 → 所得税法 第二百九条第一項第一号 (Article 209, paragraph (1), item (i)), art-209/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-4: 前項 → 所得税法施行令 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3
- art-326/par-5: 法第二百九条第一号 → 所得税法 第二百九条第一項第一号 (Article 209, paragraph (1), item (i)), art-209/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-326/par-6: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-6/item-1: 法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 (e-Gov law ID 340AC0000000033)
- art-326/par-6/item-1: この項 → 所得税法施行令 第三百二十六条第六項 (Article 326, paragraph (6)), art-326/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6
- art-326/par-6/item-1: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-326/par-6/item-1: 第三号 → 所得税法施行令 第三百二十六条第六項第三号 (Article 326, paragraph (6), item (iii)), art-326/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-3
- art-326/par-6/item-3: 保険法（平成二十年法律第五十六号）第二条第四号 → e-Gov law 420AC0000000056, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-326/par-6/item-3: この号 → 所得税法施行令 第三百二十六条第六項第三号 (Article 326, paragraph (6), item (iii)), art-326/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-6/item-3
- art-327/par-1: 法第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act/art-210 (e-Gov law ID 340AC0000000033)
- art-327/par-1: 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
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-105, 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-20261106T163957-105, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-084, 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-20261106T173921-084, 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