# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二章 (Part 1, Chapter 2)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第二章 (Part 1, Chapter 2) — address `pt-1/ch-2`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-10 — NOT yet in force (revision 20261201_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-1/ch-2
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第二章　非課税所得 — Chapter II Non-taxable Income
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2</sup>

### 第二条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等） — Procedures, etc. for Not Being Subject to Taxation on Interest, etc. on Deposits and Savings of Pupils or Students
<sup>caption: machine translation, not official</sup>
<sup>art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2</sup>

  **第一項**  法第九条第一項第二号（非課税所得）に規定する学校の児童又は生徒が、その学校の長の指導を受けて、金融機関その他の預貯金の受入れをする者（令第三十二条第一号（金融機関等の範囲）に掲げる者に限る。）の営業所、事務所その他これらに準ずるもの（以下この条において「金融機関の営業所等」という。）において、当該児童又は生徒の代表者の名義で預貯金又は合同運用信託（法第九条第一項第一号又は令第三十三条第一項（利子所得等について非課税とされる預貯金等の範囲）に規定する預貯金又は同条第二項に規定する合同運用信託を除く。以下この条において「預貯金等」という。）の預入又は信託（以下この条において「預入等」という。）をする場合には、その預入等をする都度（その預入等が第六条第一項各号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）に掲げる預貯金等に係る契約に基づくものである場合には、最初に預入等をする際）、その学校の長の指導を受けて預入等をする預貯金等である旨を証する書類を提出しなければならない。
  <sup>art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2/par-1</sup>
  When a pupil or student of a school prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act, under the guidance of the head of that school, places Deposits and Savings or a Jointly Managed Trust (excluding Deposits and Savings prescribed in Article 9, paragraph (1), item (i) of the Act or Article 33, paragraph (1) (Scope of Deposits and Savings, etc. Exempt from Taxation on Interest Income, etc.) of the Order, and a Jointly Managed Trust prescribed in paragraph (2) of that Article; hereinafter referred to as "deposits and similar savings" in this Article) on deposit or in trust (hereinafter referred to as "placement" in this Article), in the name of a representative of that pupil or student, at the business office, office, or other equivalent place (hereinafter referred to as "the business office of a financial institution or other such place" in this Article) of a financial institution or other person that accepts Deposits and Savings (limited to a person listed in Article 32, item (i) (Scope of Financial Institutions, etc.) of the Order), the pupil or student must, each time the placement is made (or, if the placement is based on a contract relating to deposits and similar savings listed in the items of Article 6, paragraph (1) (Scope, etc. of Deposits and Similar Savings for Which Special Provisions on Tax-Exempt Savings Application Forms Are Recognized), when the first placement is made), submit a document certifying that the deposits and similar savings in the placement are placed under the guidance of the head of that school.
  <sup>machine translation, not official</sup>

  **第二項**  金融機関の営業所等の長は、前項の書類の提出を受けた場合には、遅滞なく、その書類に係る預貯金等に関する通帳、証書、受益証券その他の書類に、その預貯金等が法第九条第一項第二号の規定に該当するものである旨を表示しなければならない。
  <sup>art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2/par-2</sup>
  When the head of the business office of a financial institution or other such place has received the submission of the document under the preceding paragraph, the head must, without delay, indicate on the passbook, certificate, beneficiary certificate, or other document relating to the deposits and similar savings to which that document relates that those deposits and similar savings fall under Article 9, paragraph (1), item (ii) of the Act.
  <sup>machine translation, not official</sup>

### 第二条の二（非課税とされる通勤手当に係る駐車場等の要件等） — Requirements, etc. for Parking Lots, etc. Related to Commuting Allowances Exempt from Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2</sup>

  **第一項**  令第二十条の二第三号（非課税とされる通勤手当）に規定する財務省令で定める要件は、同号に規定する交通用具の駐車のための施設が、その受ける同条に規定する通勤手当に係るその者の勤務する場所の周辺又はその者が通勤のため利用する交通機関の駅若しくは停留所その他の施設の周辺にあることとする。
  <sup>art-2-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-1</sup>
  The requirement specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) (Commuting Allowances Exempt from Taxation) of the Order is that the facility for parking the means of transportation prescribed in that item is located in the vicinity of the place where the person works, in relation to the commuting allowance prescribed in that Article that the person receives, or in the vicinity of a station, stop, or other facility of the transportation facility that the person uses for commuting.
  <sup>machine translation, not official</sup>

  **第二項**  令第二十条の二第三号に規定する財務省令で定める金額は、同号に規定する駐車場等（以下この項において「駐車場等」という。）の料金の次の各号に掲げる場合の区分に応じ当該各号に定める金額（その者が二以上の駐車場等を利用する場合には、それぞれの駐車場等の料金の当該各号に掲げる場合の区分に応じ当該各号に定める金額の合計額）に相当する金額とする。
  <sup>art-2-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2</sup>
  The amount specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) of the Order is the amount equivalent to the amount specified in each of the following items for the category of case set forth in that item, of the fee for the parking facility, etc. prescribed in that item (hereinafter referred to as the "parking facility, etc." in this paragraph) (if the person uses two or more parking facilities, etc., the total amount of the amounts specified in each of the following items for the category of case set forth in that item, of the fee for each parking facility, etc.).
  <sup>machine translation, not official</sup>

    **一**  当該駐車場等の料金が月を単位として定められている場合　当該料金の額（一月を超える期間で一月の整数倍の期間を単位として定められている場合にあつては、当該駐車場等の料金の額を当該整数倍の倍数で除して計算した金額）
    <sup>art-2-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-1</sup>
    in the case where the fee for that parking facility, etc. is set on a monthly basis: the amount of that fee (if it is set on the basis of a period exceeding one month that is a whole-number multiple of one month, the amount calculated by dividing the amount of the fee for that parking facility, etc. by that multiple);
    <sup>machine translation, not official</sup>

    **二**  当該駐車場等の料金が年を単位として定められている場合　当該料金の額を十二（一年を超える期間で一年の整数倍の期間を単位として定められている場合にあつては、十二に当該整数倍の倍数を乗じた数）で除して計算した金額
    <sup>art-2-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-2</sup>
    in the case where the fee for that parking facility, etc. is set on a yearly basis: the amount calculated by dividing the amount of that fee by twelve (if it is set on the basis of a period exceeding one year that is a whole-number multiple of one year, the number obtained by multiplying twelve by that multiple);
    <sup>machine translation, not official</sup>

    **三**  当該駐車場等の料金がその利用の都度負担するものとして定められている場合　次に掲げるいずれかの金額
    <sup>art-2-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-3</sup>
    in the case where the fee for that parking facility, etc. is set to be borne each time the facility is used: any of the following amounts;
    <sup>machine translation, not official</sup>

      **イ**  その者が通勤のためその利用の都度負担した当該料金の額の一月間の合計額
      <sup>art-2-2/par-2/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-3/sub-1</sup>
      the total amount for one month of the amounts of that fee that the person bore each time the facility was used for commuting;
      <sup>machine translation, not official</sup>

      **ロ**  その利用一回に負担すべき当該料金の額に、一月当たりのその者が通勤のため当該駐車場等を利用した回数を乗じて計算した金額
      <sup>art-2-2/par-2/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-3/sub-2</sup>
      the amount calculated by multiplying the amount of that fee to be borne for a single use by the number of times per month that the person used that parking facility, etc. for commuting;
      <sup>machine translation, not official</sup>

      **ハ**  イ及びロに掲げるもののほか、その者が通勤のためその利用の都度負担する当該料金の額の一月間の合計額に相当する金額として合理的な方法により計算した金額
      <sup>art-2-2/par-2/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-3/sub-3</sup>
      in addition to those set forth in (a) and (b), an amount calculated by a reasonable method as the amount equivalent to the total amount for one month of the amounts of that fee that the person bears each time the facility is used for commuting;
      <sup>machine translation, not official</sup>

    **四**  前三号に掲げる場合以外の場合　年間駐車場等料金相当額（当該駐車場等の料金の額に三百六十五を乗じてこれを当該料金の算定の基礎となつた期間に相当する日数で除して計算した金額その他の合理的な方法により計算した金額をいう。）を十二で除して計算した金額
    <sup>art-2-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-4</sup>
    in a case other than those set forth in the preceding three items: the amount calculated by dividing the annual parking facility, etc. fee equivalent (meaning the amount calculated by multiplying the amount of the fee for that parking facility, etc. by 365 and dividing the result by the number of days corresponding to the period that served as the basis for calculating that fee, or an amount calculated by any other reasonable method) by twelve.
    <sup>machine translation, not official</sup>

### 第三条（給与が非課税とされる外国政府職員等の要件の細目） — (Details of Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3</sup>

  **第一項**  令第二十四条第一号（給与が非課税とされる外国政府職員等の要件）に規定する財務省令で定める者は、日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）に定める特別永住者とする。
  <sup>art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3/par-1</sup>
  The person specified by Ministry of Finance Order as prescribed in Article 24, item (i) (Requirements for Foreign Government Officials, etc. Whose Salaries Are Deemed to Be Exempt from Taxation) of the Order is to be a special permanent resident specified by the Special Act on the Immigration Control of, Inter Alia, Those Who Have Lost Japanese Nationality Pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第三条の二（非課税とされる国等から支給される金品に係る事業の範囲等） — Scope, etc. of Businesses Related to Money and Goods Provided by the State, etc. Exempt from Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2</sup>

  **第一項**  法第九条第一項第十六号（非課税所得）に規定する財務省令で定める事業は、国又は地方公共団体が行う事業で、妊娠中の者に対し、子育てに関する指導、相談、同号に規定する業務その他の援助の利用に対する助成を行うものとする。
  <sup>art-3-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-1</sup>
  The business specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) (Nontaxable Income) of the Act is a business conducted by the State or a local government that provides pregnant persons with subsidies for the use of guidance and consultation on child-rearing, the services prescribed in that item, and other assistance.
  <sup>machine translation, not official</sup>

  **第二項**  法第九条第一項第十六号に規定する財務省令で定める場所は、次に掲げる場所とする。
  <sup>art-3-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-2</sup>
  The places specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following places.
  <sup>machine translation, not official</sup>

    **一**  法第九条第一項第十六号に規定する便宜を供与する者の居宅
    <sup>art-3-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-2/item-1</sup>
    the residence of a person who provides the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる場所のほか、法第九条第一項第十六号に規定する便宜を適切に供与することができる場所
    <sup>art-3-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-2/item-2</sup>
    in addition to the place set forth in the preceding item, a place where the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act can be appropriately provided.
    <sup>machine translation, not official</sup>

  **第三項**  法第九条第一項第十六号に規定する財務省令で定める施設は、次に掲げる施設とする。
  <sup>art-3-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3</sup>
  The facilities specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following facilities.
  <sup>machine translation, not official</sup>

    **一**  児童福祉法（昭和二十二年法律第百六十四号）第六条の三第二項（定義）に規定する放課後児童健全育成事業、同条第三項に規定する子育て短期支援事業、同条第七項に規定する一時預かり事業、同条第九項に規定する家庭的保育事業、同条第十項に規定する小規模保育事業、同条第十一項に規定する居宅訪問型保育事業、同条第十二項に規定する事業所内保育事業、同条第十三項に規定する病児保育事業、同条第十四項に規定する子育て援助活動支援事業又は同条第二十一項に規定する親子関係形成支援事業に係る施設
    <sup>art-3-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-1</sup>
    a facility relating to the after-school healthy child development program prescribed in Article 6-3, paragraph (2) (Definitions) of the Child Welfare Act (Act No. 164 of 1947), the short-term child-rearing support program prescribed in paragraph (3) of that Article, the temporary childcare program prescribed in paragraph (7) of that Article, the home-based childcare program prescribed in paragraph (9) of that Article, the small-scale childcare program prescribed in paragraph (10) of that Article, the home-visit childcare program prescribed in paragraph (11) of that Article, the childcare program at a place of business prescribed in paragraph (12) of that Article, the sick-child childcare program prescribed in paragraph (13) of that Article, the child-rearing assistance activity support program prescribed in paragraph (14) of that Article, or the parent-child relationship formation support program prescribed in paragraph (21) of that Article;
    <sup>machine translation, not official</sup>

    **二**  児童福祉法第六条の三第六項に規定する地域子育て支援拠点事業に係る施設及び当該施設に類する施設
    <sup>art-3-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-2</sup>
    a facility relating to the community child-rearing support center program prescribed in Article 6-3, paragraph (6) of the Child Welfare Act, and a facility similar to that facility;
    <sup>machine translation, not official</sup>

    **三**  児童福祉法第三十九条第一項（保育所）に規定する保育所
    <sup>art-3-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-3</sup>
    a nursery school prescribed in Article 39, paragraph (1) (Nursery Schools) of the Child Welfare Act;
    <sup>machine translation, not official</sup>

    **四**  児童福祉法第五十九条の二第一項（認可外保育施設の届出）に規定する施設
    <sup>art-3-2/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-4</sup>
    a facility prescribed in Article 59-2, paragraph (1) (Notification of Unauthorized Childcare Facilities) of the Child Welfare Act;
    <sup>machine translation, not official</sup>

    **五**  母子保健法（昭和四十年法律第百四十一号）第十七条の二第一項（産後ケア事業）に規定する産後ケア事業に係る施設及び当該施設に類する施設
    <sup>art-3-2/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-5</sup>
    a facility relating to the postpartum care program prescribed in Article 17-2, paragraph (1) (Postpartum Care Programs) of the Maternal and Child Health Act (Act No. 141 of 1965), and a facility similar to that facility;
    <sup>machine translation, not official</sup>

    **六**  就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項（定義）に規定する認定こども園
    <sup>art-3-2/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-6</sup>
    an authorized center for early childhood education and care prescribed in Article 2, paragraph (6) (Definitions) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);
    <sup>machine translation, not official</sup>

    **七**  子ども・子育て支援法（平成二十四年法律第六十五号）第七条第十項第五号（定義）又は第五十九条第二号若しくは第三号（地域子ども・子育て支援事業）に掲げる事業に係る施設
    <sup>art-3-2/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-7</sup>
    a facility relating to the program set forth in Article 7, paragraph (10), item (v) (Definitions) or Article 59, item (ii) or (iii) (Community Programs for Supporting Children and Child-rearing) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012);
    <sup>machine translation, not official</sup>

    **八**  子ども・子育て支援法第三十条第一項第四号（特例地域型保育給付費の支給）に規定する特例保育を行う施設
    <sup>art-3-2/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-8</sup>
    a facility that provides the special childcare prescribed in Article 30, paragraph (1), item (iv) (Payment of Special Benefits for Community-Based Childcare) of the Act on Support for Children and Child-rearing;
    <sup>machine translation, not official</sup>

    **九**  子ども・子育て支援法第五十九条第四号に掲げる事業（学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する小学校就学前の子どもを対象とした多様な集団活動事業に係る施設の利用に要する費用の助成を行うものに限る。）に係る施設及び当該施設に類する施設（第四号に掲げる施設を除く。）
    <sup>art-3-2/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-9</sup>
    a facility relating to the program set forth in Article 59, item (iv) of the Act on Support for Children and Child-rearing (limited to a program that provides subsidies for the cost of using a facility relating to a program of diverse group activities for children not yet enrolled in an elementary school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947)), and a facility similar to that facility (excluding a facility set forth in item (iv));
    <sup>machine translation, not official</sup>

    **十**  保育その他の子育てについての指導、相談、情報の提供又は助言を行う事業に係る施設
    <sup>art-3-2/par-3/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-10</sup>
    a facility relating to a program that provides guidance, consultation, information, or advice on childcare and other child-rearing.
    <sup>machine translation, not official</sup>

---

## Cites
- art-2/par-1: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2
- art-2/par-1: 令第三十二条第一号 → e-Gov law 340CO0000000096, 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — not held in this collection
- art-2/par-1: この条 → 所得税法施行規則 第二条 (Article 2), art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2
- art-2/par-1: 法第九条第一項第一号 → 所得税法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-1
- art-2/par-1: 令第三十三条第一項 → e-Gov law 340CO0000000096, 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — not held in this collection
- art-2/par-1: 同条第二項 → e-Gov law 340CO0000000096, 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — not held in this collection
- art-2/par-1: 第六条第一項 → 所得税法施行規則 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-3/from-art-5#art-6/par-1
- art-2/par-2: 前項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2/par-1
- art-2/par-2: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2
- art-2-2/par-1: 令第二十条の二第三号 → e-Gov law 340CO0000000096, 第二十条の二第一項第三号 (Article 20-2, paragraph (1), item (iii)), art-20-2/par-1/item-3 — not held in this collection
- art-2-2/par-1: 同条 → e-Gov law 340CO0000000096, 第二十条の二 (Article 20-2), art-20-2 — not held in this collection
- art-2-2/par-2: 令第二十条の二第三号 → e-Gov law 340CO0000000096, 第二十条の二第一項第三号 (Article 20-2, paragraph (1), item (iii)), art-20-2/par-1/item-3 — not held in this collection
- art-2-2/par-2: この項 → 所得税法施行規則 第二条の二第二項 (Article 2-2, paragraph (2)), art-2-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2
- art-2-2/par-2/item-4: 前三号 → 所得税法施行規則 第二条の二第二項第一号 (Article 2-2, paragraph (2), item (i)), art-2-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-1
- art-2-2/par-2/item-4: 前三号 → 所得税法施行規則 第二条の二第二項第二号 (Article 2-2, paragraph (2), item (ii)), art-2-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-2
- art-2-2/par-2/item-4: 前三号 → 所得税法施行規則 第二条の二第二項第三号 (Article 2-2, paragraph (2), item (iii)), art-2-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-2-2/par-2/item-3
- art-3/par-1: 令第二十四条第一号 → e-Gov law 340CO0000000096, 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — not held in this collection
- art-3-2/par-1: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-2: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-2/item-1: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-2/item-2: 前号 → 所得税法施行規則 第三条の二第二項第一号 (Article 3-2, paragraph (2), item (i)), art-3-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-2/item-1
- art-3-2/par-2/item-2: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-3: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-3/item-1: 児童福祉法（昭和二十二年法律第百六十四号）第六条の三第二項 → e-Gov law 322AC0000000164, 第六条の三第二項 (Article 6-3, paragraph (2)), art-6-3/par-2 — not held in this collection
- art-3-2/par-3/item-1: 同条第三項 → e-Gov law 322AC0000000164, 第六条の三第三項 (Article 6-3, paragraph (3)), art-6-3/par-3 — not held in this collection
- art-3-2/par-3/item-1: 同条第七項 → e-Gov law 322AC0000000164, 第六条の三第七項 (Article 6-3, paragraph (7)), art-6-3/par-7 — not held in this collection
- art-3-2/par-3/item-1: 同条第九項 → e-Gov law 322AC0000000164, 第六条の三第九項 (Article 6-3, paragraph (9)), art-6-3/par-9 — not held in this collection
- art-3-2/par-3/item-1: 同条第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-3-2/par-3/item-1: 同条第十一項 → e-Gov law 322AC0000000164, 第六条の三第十一項 (Article 6-3, paragraph (11)), art-6-3/par-11 — not held in this collection
- art-3-2/par-3/item-1: 同条第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-3-2/par-3/item-1: 同条第十三項 → e-Gov law 322AC0000000164, 第六条の三第十三項 (Article 6-3, paragraph (13)), art-6-3/par-13 — not held in this collection
- art-3-2/par-3/item-1: 同条第十四項 → e-Gov law 322AC0000000164, 第六条の三第十四項 (Article 6-3, paragraph (14)), art-6-3/par-14 — not held in this collection
- art-3-2/par-3/item-1: 同条第二十一項 → e-Gov law 322AC0000000164, 第六条の三第二十一項 (Article 6-3, paragraph (21)), art-6-3/par-21 — not held in this collection
- art-3-2/par-3/item-2: 児童福祉法第六条の三第六項 → e-Gov law 322AC0000000164, 第六条の三第六項 (Article 6-3, paragraph (6)), art-6-3/par-6 — not held in this collection
- art-3-2/par-3/item-3: 児童福祉法第三十九条第一項 → e-Gov law 322AC0000000164, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-3-2/par-3/item-4: 児童福祉法第五十九条の二第一項 → e-Gov law 322AC0000000164, 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — not held in this collection
- art-3-2/par-3/item-5: 母子保健法（昭和四十年法律第百四十一号）第十七条の二第一項 → e-Gov law 340AC0000000141, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- art-3-2/par-3/item-6: 就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項 → e-Gov law 418AC0000000077, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-3-2/par-3/item-7: 子ども・子育て支援法（平成二十四年法律第六十五号）第七条第十項第五号 → e-Gov law 424AC0000000065, 第七条第十項第五号 (Article 7, paragraph (10), item (v)), art-7/par-10/item-5 — not held in this collection
- art-3-2/par-3/item-7: 第五十九条第二号 → e-Gov law 424AC0000000065, 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — not held in this collection
- art-3-2/par-3/item-7: 第三号 → e-Gov law 424AC0000000065, 第五十九条第一項第三号 (Article 59, paragraph (1), item (iii)), art-59/par-1/item-3 — not held in this collection
- art-3-2/par-3/item-9: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1
- art-3-2/par-3/item-9: 第四号 → 所得税法施行規則 第三条の二第三項第四号 (Article 3-2, paragraph (3), item (iv)), art-3-2/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-1/ch-2#art-3-2/par-3/item-4

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261201_508M60000040017), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27