# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二章 (Part 3, Chapter 2)
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- 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 3, Chapter 2) — address `pt-3/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-3/ch-2/from-art-72#pt-3/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-3/ch-2
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They are never merged and never substituted for one another.
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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.
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## 第二章 法人の納税義務 — Chapter II Tax Liability of Corporations
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-3/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#pt-3/ch-2
## 第一節 内国法人の納税義務 — Section 1 Tax Liability of Domestic Corporations
heading: machine translation, not official
pt-3/ch-2/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#pt-3/ch-2/sec-1
### 第七十二条（死亡保険金額等） — Amounts of Death Insurance Benefits, etc.
caption: machine translation, not official
art-72 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72
**第一項** 令第二百九十八条第六項第一号（内国法人に係る所得税の課税標準）に規定する財務省令で定める死亡保険金は、災害、不慮の事故、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項（感染症の定義）に規定する一類感染症、同条第三項に規定する二類感染症若しくは同条第四項に規定する三類感染症又は悪性新生物による人の死亡又は高度の障害（以下この項において「災害死亡等」という。）を保険事故として支払われる保険金とし、同号に規定する財務省令で定める金額は、次の各号に掲げる金額の合計額とする。
art-72/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-1
The death insurance benefits specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (i) (Tax Base of Income Tax for Domestic Corporations) of the Order are insurance benefits paid for death or serious disability of a person due to a Disaster, an accident, a Category I Infectious Disease prescribed in Article 6, paragraph (2) (Definition of Infectious Diseases) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), a Category II Infectious Disease prescribed in paragraph (3) of that Article or a Category III Infectious Disease prescribed in paragraph (4) of that Article, or a malignant neoplasm (hereinafter referred to as "death, etc. due to Disaster" in this paragraph) as the insured event, and the amount specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (i) of the Order is the total amount of the amounts set forth in the following items:
machine translation, not official
**一** 各被保険者又は各被共済者の災害死亡等により支払われる死亡保険金又は死亡共済金の額
art-72/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-1/item-1
the amount of the death insurance benefits or death mutual aid benefits paid upon death, etc. due to Disaster of each insured person or each person covered by mutual aid;
machine translation, not official
**二** 各被保険者又は各被共済者の疾病又は傷害に基因する入院及び通院に係る給付金の日額にその支払限度日数を乗じて計算した金額
art-72/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-1/item-2
the amount calculated by multiplying the daily amount of benefits for hospitalization and outpatient treatment resulting from illness or injury of each insured person or each person covered by mutual aid by the maximum number of days for which payment is made.
machine translation, not official
**第二項** 令第二百九十八条第六項第二号に規定する保険金で財務省令で定めるものは、不動産若しくは動産の損害を保険事故として支払われる保険金又は身体の傷害に基因する死亡若しくは後遺障害を保険事故として支払われる保険金とし、同号に規定する財務省令で定める金額は、次の各号に掲げる契約の区分に応じ当該各号に定める金額とする。
art-72/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2
The insurance benefits specified by Ministry of Finance Order as prescribed in Article 298, paragraph (6), item (ii) of the Order are insurance benefits paid for damage to real property or movables as the insured event or insurance benefits paid for death or residual disability resulting from bodily injury as the insured event, and the amount specified by Ministry of Finance Order as prescribed in that item is the amount set forth in each of the following items in accordance with the category of contract set forth in that item:
machine translation, not official
**一** 不動産又は動産の全損に対して保険金又は共済金を支払つたときに失効する損害保険契約（令第二百九十八条第六項第二号に規定する損害保険契約をいう。）又はこれに類する共済に係る契約（次号及び第三号において「損害保険契約等」という。） 当該不動産又は動産の全損に対して支払われる保険金又は共済金の額
art-72/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-1
a casualty insurance policy that lapses when insurance benefits or mutual aid benefits are paid for total loss of real property or movables (meaning a casualty insurance policy prescribed in Article 298, paragraph (6), item (ii) of the Order) or a contract pertaining to mutual aid similar thereto (referred to as "casualty insurance policy or similar contract" in the following item and item (iii)): the amount of insurance benefits or mutual aid benefits paid for the total loss of that real property or movables;
machine translation, not official
**二** 人の身体の傷害に基因する死亡又は後遺障害に対して保険金又は共済金を支払つたときに失効する損害保険契約等 次に掲げる金額の合計額
art-72/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-2
a casualty insurance policy or similar contract that lapses when insurance benefits or mutual aid benefits are paid for death or residual disability resulting from bodily injury to a person: the total amount of the following amounts:
machine translation, not official
**イ** 各被保険者又は各被共済者（配偶者以外の生計を一にする親族が含まれているときは、当該親族に係る被保険者又は被共済者の数は二とする。ロにおいて同じ。）の死亡保険金又は死亡共済金の額と後遺障害保険金又は後遺障害共済金の額とのいずれか多い金額
art-72/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-2/sub-1
the greater of the amount of the death insurance benefits or death mutual aid benefits and the amount of the residual disability insurance benefits or residual disability mutual aid benefits of each insured person or each person covered by mutual aid (if a relative other than a spouse whose living expenses are paid from the same resources is included, the number of insured persons or persons covered by mutual aid pertaining to that relative is to be two; the same applies in (b));
machine translation, not official
**ロ** 各被保険者又は各被共済者の傷害に基因する入院及び通院に係る保険金又は共済金の日額にその支払限度日数及び当該損害保険契約等の年数を乗じて計算した金額
art-72/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-2/sub-2
the amount calculated by multiplying the daily amount of insurance benefits or mutual aid benefits for hospitalization and outpatient treatment resulting from injury of each insured person or each person covered by mutual aid by the maximum number of days for which payment is made and the number of years of that casualty insurance policy or similar contract;
machine translation, not official
**三** 不動産若しくは動産の全損に対して保険金若しくは共済金を支払つたとき又は人の身体の傷害に基因する死亡若しくは後遺障害に対して保険金若しくは共済金を支払つたときに失効する損害保険契約等 前二号に定める金額のうちいずれか多い金額
art-72/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-3
a casualty insurance policy or similar contract that lapses when insurance benefits or mutual aid benefits are paid for total loss of real property or movables, or when insurance benefits or mutual aid benefits are paid for death or residual disability resulting from bodily injury to a person: the greater of the amounts specified in the preceding two items.
machine translation, not official
### 第七十二条の二（証券投資信託の信託財産についての登載事項） — Matters to Be Entered Regarding the Trust Property of a Securities Investment Trust
caption: machine translation, not official
art-72-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-2
**第一項** 法第百七十六条第一項（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事項は、次に掲げる事項とする。
art-72-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-2/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 176, paragraph (1) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act are the following matters:
machine translation, not official
**一** 法第百七十六条第一項に規定する内国信託会社（次条第一号において「内国信託会社」という。）の名称及び本店の所在地
art-72-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-2/par-1/item-1
the name and the location of the head office of the domestic trust company prescribed in Article 176, paragraph (1) of the Act (referred to as "domestic trust company" in item (i) of the following Article);
machine translation, not official
**二** 法第百七十六条第一項に規定する証券投資信託の信託された営業所の名称及び所在地並びに当該証券投資信託に係る信託契約の委託者の氏名又は名称
art-72-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-2/par-1/item-2
the name and location of the business office with which the Securities Investment Trust prescribed in Article 176, paragraph (1) of the Act has been entrusted, and the name or corporate name of the settlor of the trust contract related to that Securities Investment Trust;
machine translation, not official
**三** 法第百七十六条第一項の規定による登載をした年月日
art-72-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-2/par-1/item-3
the date on which the entry was made pursuant to Article 176, paragraph (1) of the Act.
machine translation, not official
### 第七十二条の三（退職年金等信託の信託財産についての登載事項） — Matters to Be Entered Regarding the Trust Property of a Retirement Pension Trust
caption: machine translation, not official
art-72-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-3
**第一項** 法第百七十六条第二項（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事項は、次に掲げる事項とする。
art-72-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-3/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 176, paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act are the following matters:
machine translation, not official
**一** 内国信託会社の名称及び本店の所在地
art-72-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-3/par-1/item-1
the name and the location of the head office of the domestic trust company;
machine translation, not official
**二** 法第百七十六条第二項に規定する退職年金等信託の信託された営業所の名称及び所在地並びに当該退職年金等信託に係る信託契約の種類
art-72-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-3/par-1/item-2
the name and location of the business office with which the retirement pension trust prescribed in Article 176, paragraph (2) of the Act has been entrusted, and the type of trust contract related to that retirement pension trust;
machine translation, not official
**三** 法第百七十六条第二項の規定による登載をした年月日
art-72-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-3/par-1/item-3
the date on which the entry was made pursuant to Article 176, paragraph (2) of the Act.
machine translation, not official
### 第七十二条の四（集団投資信託の信託財産に係る利子等の課税の特例） — Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts
caption: machine translation, not official
art-72-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4
**第一項** 令第三百条第二項（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証券投資信託は、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、その信託契約によりその受益権の譲渡が制限されているもの（その受益権に係る受益証券が発行されている場合には、当該受益証券が記名式であり、かつ、当該受益証券の券面に当該制限が付されている旨が表示されているものに限る。）とする。
art-72-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-1
The Securities Investment Trusts specified by Ministry of Finance Order as prescribed in Article 300, paragraph (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order are Securities Investment Trusts whose purpose is to have the trustee of another Securities Investment Trust acquire their beneficial interests and for which the transfer of those beneficial interests is restricted by the trust contract (where a beneficiary certificate pertaining to those beneficial interests has been issued, limited to those for which the beneficiary certificate is in registered form and the face of the beneficiary certificate states that the restriction is imposed).
machine translation, not official
**第二項** 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。以下この項及び第四項において同じ。）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同条第三項に規定する所得税を課された場合には、令第三百条第五項に規定する書類を、法第百七十六条第三項の規定により当該所得税の額を控除した日又は租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により当該所得税の額が控除された日の属する年の翌年から七年間、納税地に保存しなければならない。
art-72-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-2
A Domestic Corporation that has assumed 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 paragraph and paragraph (4)), if income tax prescribed in paragraph (3) of that Article has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 300, paragraph (5) of the Order at the place for tax payment for seven years from the year following the year that includes the day on which that amount of income tax was deducted pursuant to Article 176, paragraph (3) of the Act or the day on which that amount of income tax was deducted pursuant to Article 9-3-2, paragraph (3) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 令第三百条第五項に規定する財務省令で定める書類は、同項に規定する所得税のうち外国の法令により課される税が同条第一項に規定する外国所得税に該当することについての説明及び通知外国所得税の額（同条第九項に規定する通知外国所得税の額をいう。次項第五号において同じ。）の計算に関する明細を記載した書類とする。
art-72-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-3
The documents specified by Ministry of Finance Order as prescribed in Article 300, paragraph (5) of the Order are documents stating an explanation that the tax imposed under foreign laws or regulations, among the income tax prescribed in that paragraph, falls under the foreign income tax prescribed in paragraph (1) of that Article, and the details of the calculation of the amount of notified foreign income tax (meaning the amount of notified foreign income tax prescribed in paragraph (9) of that Article; the same applies in item (v) of the following paragraph).
machine translation, not official
**第四項** 令第三百条第六項及び第八項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-72-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4
The matters specified by Ministry of Finance Order as prescribed in Article 300, paragraphs (6) and (8) of the Order are the following matters:
machine translation, not official
**一** 集団投資信託の収益の分配の支払を受ける者の氏名又は名称及び住所（国内に住所を有しない者にあつては、第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所）
art-72-4/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
the name or corporate name and domicile of the person who receives payment of the distribution of proceeds of a group investment trust (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan));
machine translation, not official
**二** その支払の確定した前号の収益の分配の額及び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同号の収益の分配については、その支払をした収益の分配の額及びその支払をした日）
art-72-4/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-2
the amount of the distribution of proceeds in the preceding item, the payment of which has been determined, and the date on which the payment was determined (for the distribution of proceeds in that item pertaining to a beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, the amount of the distribution of proceeds paid and the date on which it was paid);
machine translation, not official
**三** 前号の収益の分配の額につき源泉徴収をされる所得税の額
art-72-4/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-3
the amount of income tax subject to Withholding on the amount of the distribution of proceeds in the preceding item;
machine translation, not official
**四** 第一号の集団投資信託の受益権の名称並びに当該受益権の口数及び第二号の収益の分配の額の計算の基礎
art-72-4/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-4
the name of the beneficial interest in the group investment trust in item (i), the number of units of that beneficial interest, and the basis for calculating the amount of the distribution of proceeds in item (ii);
machine translation, not official
**五** その支払の確定した第一号の収益の分配（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同号の収益の分配については、その支払をした収益の分配）に係る通知外国所得税の額
art-72-4/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-5
the amount of notified foreign income tax pertaining to the distribution of proceeds in item (i), the payment of which has been determined (for the distribution of proceeds in that item pertaining to a beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates, the distribution of proceeds paid);
machine translation, not official
**六** 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第一号の収益の分配の支払を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
art-72-4/par-4/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-6
if the person who received payment of the distribution of proceeds in item (i) pertaining to a beneficiary certificate of a bearer Investment Trust or Specified Trust That Issues Beneficiary Certificates differs from the owner of the principal, the name or corporate name of the owner of the principal and the domicile or residence, or the location of the head office or principal office;
machine translation, not official
**七** 第一号の収益の分配が租税特別措置法第九条第一項第四号（配当控除の特例）に規定する外貨建等証券投資信託に係るものである場合には、当該外貨建等証券投資信託に係る租税特別措置法施行令第四条の四第二項（配当控除の特例）に規定する外貨建資産割合及び同項に規定する非株式割合
art-72-4/par-4/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-7
if the distribution of proceeds in item (i) pertains to a Securities Investment Trust denominated in foreign currency, etc. prescribed in Article 9, paragraph (1), item (iv) (Special Provisions on Dividend Tax Credit) of the Act on Special Measures Concerning Taxation, the foreign-currency-denominated asset ratio and the non-share ratio prescribed in Article 4-4, paragraph (2) (Special Provisions on Dividend Tax Credit) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pertaining to that Securities Investment Trust denominated in foreign currency, etc.;
machine translation, not official
**八** 第一号の支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
art-72-4/par-4/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-8
if the tax agent notified pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes by the person who receives the payment in item (i) is clear, the name and domicile or residence of that tax agent;
machine translation, not official
**九** 令第三百条第六項から第八項まで又は第十項ただし書の規定に基づく通知である旨
art-72-4/par-4/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-9
a statement to the effect that the notice is a notice under Article 300, paragraphs (6) to (8) or the proviso to paragraph (10) of the Order;
machine translation, not official
**十** 第一号の支払を受ける者の再発行の請求を受けて作成された書面による通知である場合には、その旨
art-72-4/par-4/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-10
if the notice is a notice by document prepared upon receipt of a request for reissuance from the person who receives the payment in item (i), a statement to that effect;
machine translation, not official
**十一** その他参考となるべき事項
art-72-4/par-4/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-11
any other matters for reference.
machine translation, not official
**第五項** 前項の規定は、令第三百条第七項に規定する財務省令で定める事項について準用する。この場合において、前項第二号中「その支払の確定した前号」とあるのは「その年中に支払の確定した前号」と、「、その」とあるのは「、その年中に」と、同項第五号中「その支払の確定した」とあるのは「その年中に支払の確定した」と、「、その」とあるのは「、その年中に」と読み替えるものとする。
art-72-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-5
The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 300, paragraph (7) of the Order. In this case, in item (ii) of the preceding paragraph, "the preceding item, the payment of which has been determined" is deemed to be replaced with "the preceding item, the payment of which has been determined during the year" and ", the amount of the distribution of proceeds paid" with ", the amount of the distribution of proceeds paid during the year", and in item (v) of that paragraph, "the payment of which has been determined" is deemed to be replaced with "the payment of which has been determined during the year" and ", the distribution of proceeds paid" with ", the distribution of proceeds paid during the year".
machine translation, not official
**第六項** 前二項の規定は、令第三百条第十項ただし書の規定による同項ただし書の書面の通知について準用する。
art-72-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-6
The provisions of the preceding two paragraphs apply mutatis mutandis to the notification by document set forth in the proviso to Article 300, paragraph (10) of the Order, given pursuant to the provisions of the proviso to that paragraph.
machine translation, not official
**第七項** 令第三百条第七項の規定による同項の書面の通知は、同項に規定する内国法人ごとに選択しなければならない。
art-72-4/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-7
The notification by document under Article 300, paragraph (7) of the Order must be selected for each Domestic Corporation prescribed in that paragraph.
machine translation, not official
**第八項** 令第三百条第十項に規定する財務省令で定める方法は、第九十二条の二第一項（支払通知書に記載すべき事項の提供に係る電磁的方法）に規定する方法とする。
art-72-4/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-8
The method specified by Ministry of Finance Order as prescribed in Article 300, paragraph (10) of the Order is the method prescribed in Article 92-2, paragraph (1) (Electronic or Magnetic Means Concerning Provision of Matters to Be Stated in a Notice of Payment).
machine translation, not official
**第九項** 前項に規定する方法は、第九十二条の二第二項に規定する基準に適合するものでなければならない。
art-72-4/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-9
The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2).
machine translation, not official
**第十項** 第九十二条の三（支払通知書に係る電磁的方法による提供の承諾）の規定は、令第三百条第十二項に規定する内国法人が同項の規定により同項の個人又は法人の承諾を得る場合について準用する。
art-72-4/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-10
The provisions of Article 92-3 (Consent to Provision by Electronic or Magnetic Means of Notices of Payment) apply mutatis mutandis to the case where the Domestic Corporation prescribed in Article 300, paragraph (12) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph.
machine translation, not official
## 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-2/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#pt-3/ch-2/sec-2
### 第七十二条の五（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係る公示の方法等） — Method of Public Notice, etc. Pertaining to the Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment
caption: machine translation, not official
art-72-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5
**第一項** 法第百八十条第五項（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）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。
art-72-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-1
Public notice under Article 180, paragraph (5) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act is to be made by publishing the matters set forth in the items of the following paragraph in the Official Gazette.
machine translation, not official
**第二項** 法第百八十条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-72-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 180, paragraph (5) of the Act are as follows:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 法第百八十条第五項に規定する届出をした者又は通知を受けた者の名称
art-72-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-2/item-1
the name of the person who made a notification or received a notice as prescribed in Article 180, paragraph (5) of the Act;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 前号に規定する者の令第三百五条第一項第二号（外国法人が課税の特例の適用を受けるための手続等）に規定する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-72-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-2/item-2
the name and location of the office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order and the names of the representative and any other responsible persons thereof;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 法第百八十条第六項第一号の有効期限
art-72-5/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-2/item-3
the validity period set forth in Article 180, paragraph (6), item (i) of the Act.
Ministry of Justice translation — Japanese Law Translation Database System
### 第七十二条の六（集団投資信託の信託財産に係る利子等の課税の特例） — Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts
caption: machine translation, not official
art-72-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6
**第一項** 法第百八十条の二第一項（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事項は、次に掲げる事項とする。
art-72-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (1) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act are as follows:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 法第百八十条の二第一項に規定する外国信託会社（次項第一号において「外国信託会社」という。）の名称及び国内にある主たる事務所の所在地
art-72-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-1/item-1
the name of the foreign trust company provided for in Article 180-2, paragraph (1) of the Act (referred to as a "foreign trust company" in item (i) of the following paragraph) and the location of its principal office in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 法第百八十条の二第一項に規定する証券投資信託の信託された営業所の名称及び所在地並びに当該証券投資信託に係る信託契約の委託者の氏名又は名称
art-72-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-1/item-2
the name and location of the business office with which the securities investment trust provided for in Article 180-2, paragraph (1) of the Act has been entrusted, and the name of the settlor of the trust contract related to the securities investment trust;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 法第百八十条の二第一項の規定による登載をした年月日
art-72-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-1/item-3
the date on which the statement was made pursuant to the provisions of Article 180-2, paragraph (1) of the Act.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 法第百八十条の二第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-72-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (2) of the Act are as follows:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 外国信託会社の名称及び国内にある主たる事務所の所在地
art-72-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-2/item-1
the name of the foreign trust company and the location of its principal office in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 法第百八十条の二第二項に規定する退職年金等信託の信託された営業所の名称及び所在地並びに当該退職年金等信託に係る信託契約の種類
art-72-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-2/item-2
the name and location of the business office with which the retirement pension trust provided for in Article 180-2, paragraph (2) of the Act has been entrusted, and the type of a trust contract related to the retirement pension trust;
Ministry of Justice translation — Japanese Law Translation Database System
**三** 法第百八十条の二第二項の規定による登載をした年月日
art-72-6/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-2/item-3
the date on which the statement was made pursuant to the provisions of Article 180-2, paragraph (2) of the Act.
Ministry of Justice translation — Japanese Law Translation Database System
**第三項** 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、令第三百六条の二第三項（信託財産に係る利子等の課税の特例）に規定する書類を、法第百八十条の二第三項の規定により当該所得税の額を控除した日又は租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により当該所得税の額が控除された日の属する年の翌年から七年間、納税地に保存しなければならない。
art-72-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-3
A Foreign Corporation that has assumed 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, if income tax prescribed in Article 180-2, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 306-2, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order at the place for tax payment for seven years from the year following the year that includes the day on which that amount of income tax was deducted pursuant to Article 180-2, paragraph (3) of the Act or the day on which that amount of income tax was deducted pursuant to Article 9-3-2, paragraph (3) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation.
machine translation, not official
**第四項** 第七十二条の四第三項（集団投資信託の信託財産の利子等の課税の特例）の規定は、令第三百六条の二第三項に規定する財務省令で定める書類について準用する。
art-72-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-4
The provisions of Article 72-4, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (3) of the Order.
machine translation, not official
**第五項** 第七十二条の四第四項の規定は令第三百六条の二第四項及び第六項に規定する財務省令で定める事項について、第七十二条の四第五項の規定は令第三百六条の二第五項に規定する財務省令で定める事項について、それぞれ準用する。
art-72-6/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-5
The provisions of Article 72-4, paragraph (4) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraphs (4) and (6) of the Order, and the provisions of Article 72-4, paragraph (5) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (5) of the Order, respectively.
machine translation, not official
**第六項** 第七十二条の四第四項及び第五項の規定は、令第三百六条の二第八項ただし書の規定による同項ただし書の書面の通知について準用する。
art-72-6/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-6
The provisions of Article 72-4, paragraphs (4) and (5) apply mutatis mutandis to the notification by document set forth in the proviso to Article 306-2, paragraph (8) of the Order, given pursuant to the provisions of the proviso to that paragraph.
machine translation, not official
**第七項** 令第三百六条の二第五項の規定による同項の書面の通知は、同項に規定する外国法人ごとに選択しなければならない。
art-72-6/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-7
The notification by document under Article 306-2, paragraph (5) of the Order must be selected for each Foreign Corporation prescribed in that paragraph.
machine translation, not official
**第八項** 令第三百六条の二第八項に規定する財務省令で定める方法は、第九十二条の二第一項（支払通知書に記載すべき事項の提供に係る電磁的方法）に規定する方法とする。
art-72-6/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-8
The method specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (8) of the Order is the method prescribed in Article 92-2, paragraph (1) (Electronic or Magnetic Means Concerning Provision of Matters to Be Stated in a Notice of Payment).
machine translation, not official
**第九項** 前項に規定する方法は、第九十二条の二第二項に規定する基準に適合するものでなければならない。
art-72-6/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-9
The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2).
machine translation, not official
**第十項** 第九十二条の三（支払通知書に係る電磁的方法による提供の承諾）の規定は、令第三百六条の二第十項に規定する外国法人が同項の規定により同項の個人又は法人の承諾を得る場合について準用する。
art-72-6/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-10
The provisions of Article 92-3 (Consent to Provision by Electronic or Magnetic Means of Notices of Payment) apply mutatis mutandis to the case where the Foreign Corporation prescribed in Article 306-2, paragraph (10) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph.
machine translation, not official
---
## Cites
- art-72/par-1: 令第二百九十八条第六項第一号 → e-Gov law 340CO0000000096, 第二百九十八条第六項第一号 (Article 298, paragraph (6), item (i)), art-298/par-6/item-1 — not held in this collection
- art-72/par-1: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第六条第二項 → e-Gov law 410AC0000000114, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-72/par-1: 同条第三項 → e-Gov law 410AC0000000114, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-72/par-1: 同条第四項 → e-Gov law 410AC0000000114, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-72/par-1: この項 → 所得税法施行規則 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-1
- art-72/par-2: 令第二百九十八条第六項第二号 → e-Gov law 340CO0000000096, 第二百九十八条第六項第二号 (Article 298, paragraph (6), item (ii)), art-298/par-6/item-2 — not held in this collection
- art-72/par-2/item-1: 令第二百九十八条第六項第二号 → e-Gov law 340CO0000000096, 第二百九十八条第六項第二号 (Article 298, paragraph (6), item (ii)), art-298/par-6/item-2 — not held in this collection
- art-72/par-2/item-1: 次号 → 所得税法施行規則 第七十二条第二項第二号 (Article 72, paragraph (2), item (ii)), art-72/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-2
- art-72/par-2/item-1: 第三号 → 所得税法施行規則 第七十二条第二項第三号 (Article 72, paragraph (2), item (iii)), art-72/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-3
- art-72/par-2/item-3: 前二号 → 所得税法施行規則 第七十二条第二項第一号 (Article 72, paragraph (2), item (i)), art-72/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-1
- art-72/par-2/item-3: 前二号 → 所得税法施行規則 第七十二条第二項第二号 (Article 72, paragraph (2), item (ii)), art-72/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72/par-2/item-2
- art-72-2/par-1: 法第百七十六条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-72-2/par-1/item-1: 法第百七十六条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-72-2/par-1/item-1: 次条第一号 → 所得税法施行規則 第七十二条の三第一項第一号 (Article 72-3, paragraph (1), item (i)), art-72-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-3/par-1/item-1
- art-72-2/par-1/item-2: 法第百七十六条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-72-2/par-1/item-3: 法第百七十六条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-1
- art-72-3/par-1: 法第百七十六条第二項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-72-3/par-1/item-2: 法第百七十六条第二項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-72-3/par-1/item-3: 法第百七十六条第二項 → 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 · https://japanlaw.org/l/340AC0000000033/art-176/par-2
- art-72-4/par-1: 令第三百条第二項 → e-Gov law 340CO0000000096, 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — not held in this collection
- art-72-4/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 · https://japanlaw.org/l/340AC0000000033/art-176/par-3
- art-72-4/par-2: この項 → 所得税法施行規則 第七十二条の四第二項 (Article 72-4, paragraph (2)), art-72-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-2
- art-72-4/par-2: 第四項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4
- art-72-4/par-2: 令第三百条第五項 → e-Gov law 340CO0000000096, 第三百条第五項 (Article 300, paragraph (5)), art-300/par-5 — not held in this collection
- art-72-4/par-2: 租税特別措置法第九条の三の二第三項 → 租税特別措置法 第九条の三の二第三項 (Article 9-3-2, paragraph (3)), art-9-3-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3
- art-72-4/par-3: 令第三百条第五項 → e-Gov law 340CO0000000096, 第三百条第五項 (Article 300, paragraph (5)), art-300/par-5 — not held in this collection
- art-72-4/par-3: 同条第一項 → e-Gov law 340CO0000000096, 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — not held in this collection
- art-72-4/par-3: 同条第九項 → e-Gov law 340CO0000000096, 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — not held in this collection
- art-72-4/par-3: 次項第五号 → 所得税法施行規則 第七十二条の四第四項第五号 (Article 72-4, paragraph (4), item (v)), art-72-4/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-5
- art-72-4/par-4: 令第三百条第六項 → e-Gov law 340CO0000000096, 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — not held in this collection
- art-72-4/par-4: 第八項 → e-Gov law 340CO0000000096, 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — not held in this collection
- art-72-4/par-4/item-1: 第八十一条 → 所得税法施行規則 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-81#art-81
- art-72-4/par-4/item-2: 前号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-4/item-3: 前号 → 所得税法施行規則 第七十二条の四第四項第二号 (Article 72-4, paragraph (4), item (ii)), art-72-4/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-2
- art-72-4/par-4/item-4: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-4/item-4: 第二号 → 所得税法施行規則 第七十二条の四第四項第二号 (Article 72-4, paragraph (4), item (ii)), art-72-4/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-2
- art-72-4/par-4/item-5: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-4/item-6: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-4/item-7: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-4/item-7: 租税特別措置法第九条第一項第四号 → 租税特別措置法 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-4
- art-72-4/par-4/item-8: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-4/item-8: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-72-4/par-4/item-9: 令第三百条第六項から第八項まで → e-Gov law 340CO0000000096, 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — not held in this collection
- art-72-4/par-4/item-9: 第十項 → e-Gov law 340CO0000000096, 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — not held in this collection
- art-72-4/par-4/item-10: 第一号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-5: 前項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4
- art-72-4/par-5: 令第三百条第七項 → e-Gov law 340CO0000000096, 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — not held in this collection
- art-72-4/par-5: 前項第二号 → 所得税法施行規則 第七十二条の四第四項第二号 (Article 72-4, paragraph (4), item (ii)), art-72-4/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-2
- art-72-4/par-5: 前号 → 所得税法施行規則 第七十二条の四第四項第一号 (Article 72-4, paragraph (4), item (i)), art-72-4/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-1
- art-72-4/par-5: 同項第五号 → 所得税法施行規則 第七十二条の四第四項第五号 (Article 72-4, paragraph (4), item (v)), art-72-4/par-4/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4/item-5
- art-72-4/par-6: 前二項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4
- art-72-4/par-6: 前二項 → 所得税法施行規則 第七十二条の四第五項 (Article 72-4, paragraph (5)), art-72-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-5
- art-72-4/par-6: 令第三百条第十項 → e-Gov law 340CO0000000096, 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — not held in this collection
- art-72-4/par-7: 令第三百条第七項 → e-Gov law 340CO0000000096, 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — not held in this collection
- art-72-4/par-8: 令第三百条第十項 → e-Gov law 340CO0000000096, 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — not held in this collection
- art-72-4/par-8: 第九十二条の二第一項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1
- art-72-4/par-9: 前項 → 所得税法施行規則 第七十二条の四第八項 (Article 72-4, paragraph (8)), art-72-4/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-8
- art-72-4/par-9: 第九十二条の二第二項 → 所得税法施行規則 第九十二条の二第二項 (Article 92-2, paragraph (2)), art-92-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-2
- art-72-4/par-10: 第九十二条の三 → 所得税法施行規則 第九十二条の三 (Article 92-3), art-92-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3
- art-72-4/par-10: 令第三百条第十二項 → e-Gov law 340CO0000000096, 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — not held in this collection
- art-72-5/par-1: 法第百八十条第五項 → 所得税法 第百八十条第五項 (Article 180, paragraph (5)), art-180/par-5 — https://japanlaw.org/ja/income-tax-act/art-180/par-5 · https://japanlaw.org/l/340AC0000000033/art-180/par-5
- art-72-5/par-1: 次項 → 所得税法施行規則 第七十二条の五第二項 (Article 72-5, paragraph (2)), art-72-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-2
- art-72-5/par-2: 法第百八十条第五項 → 所得税法 第百八十条第五項 (Article 180, paragraph (5)), art-180/par-5 — https://japanlaw.org/ja/income-tax-act/art-180/par-5 · https://japanlaw.org/l/340AC0000000033/art-180/par-5
- art-72-5/par-2/item-1: 法第百八十条第五項 → 所得税法 第百八十条第五項 (Article 180, paragraph (5)), art-180/par-5 — https://japanlaw.org/ja/income-tax-act/art-180/par-5 · https://japanlaw.org/l/340AC0000000033/art-180/par-5
- art-72-5/par-2/item-2: 前号 → 所得税法施行規則 第七十二条の五第二項第一号 (Article 72-5, paragraph (2), item (i)), art-72-5/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-5/par-2/item-1
- art-72-5/par-2/item-2: 令第三百五条第一項第二号 → e-Gov law 340CO0000000096, 第三百五条第一項第二号 (Article 305, paragraph (1), item (ii)), art-305/par-1/item-2 — not held in this collection
- art-72-5/par-2/item-3: 法第百八十条第六項第一号 → 所得税法 第百八十条第六項第一号 (Article 180, paragraph (6), item (i)), art-180/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-6/item-1
- art-72-6/par-1: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-72-6/par-1/item-1: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-72-6/par-1/item-1: 次項第一号 → 所得税法施行規則 第七十二条の六第二項第一号 (Article 72-6, paragraph (2), item (i)), art-72-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-2/item-1
- art-72-6/par-1/item-2: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-72-6/par-1/item-3: 法第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1
- art-72-6/par-2: 法第百八十条の二第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- art-72-6/par-2/item-2: 法第百八十条の二第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- art-72-6/par-2/item-3: 法第百八十条の二第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2
- art-72-6/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 · https://japanlaw.org/l/340AC0000000033/art-176/par-3
- art-72-6/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 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3
- art-72-6/par-3: 令第三百六条の二第三項 → e-Gov law 340CO0000000096, 第三百六条の二第三項 (Article 306-2, paragraph (3)), art-306-2/par-3 — not held in this collection
- art-72-6/par-3: 租税特別措置法第九条の三の二第三項 → 租税特別措置法 第九条の三の二第三項 (Article 9-3-2, paragraph (3)), art-9-3-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3
- art-72-6/par-4: 第七十二条の四第三項 → 所得税法施行規則 第七十二条の四第三項 (Article 72-4, paragraph (3)), art-72-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-3
- art-72-6/par-4: 令第三百六条の二第三項 → e-Gov law 340CO0000000096, 第三百六条の二第三項 (Article 306-2, paragraph (3)), art-306-2/par-3 — not held in this collection
- art-72-6/par-5: 第七十二条の四第四項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4
- art-72-6/par-5: 令第三百六条の二第四項 → e-Gov law 340CO0000000096, 第三百六条の二第四項 (Article 306-2, paragraph (4)), art-306-2/par-4 — not held in this collection
- art-72-6/par-5: 第六項 → e-Gov law 340CO0000000096, 第三百六条の二第六項 (Article 306-2, paragraph (6)), art-306-2/par-6 — not held in this collection
- art-72-6/par-5: 第七十二条の四第五項 → 所得税法施行規則 第七十二条の四第五項 (Article 72-4, paragraph (5)), art-72-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-5
- art-72-6/par-5: 令第三百六条の二第五項 → e-Gov law 340CO0000000096, 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — not held in this collection
- art-72-6/par-6: 第七十二条の四第四項 → 所得税法施行規則 第七十二条の四第四項 (Article 72-4, paragraph (4)), art-72-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-4
- art-72-6/par-6: 第五項 → 所得税法施行規則 第七十二条の四第五項 (Article 72-4, paragraph (5)), art-72-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72#art-72-4/par-5
- art-72-6/par-6: 令第三百六条の二第八項 → e-Gov law 340CO0000000096, 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — not held in this collection
- art-72-6/par-7: 令第三百六条の二第五項 → e-Gov law 340CO0000000096, 第三百六条の二第五項 (Article 306-2, paragraph (5)), art-306-2/par-5 — not held in this collection
- art-72-6/par-8: 令第三百六条の二第八項 → e-Gov law 340CO0000000096, 第三百六条の二第八項 (Article 306-2, paragraph (8)), art-306-2/par-8 — not held in this collection
- art-72-6/par-8: 第九十二条の二第一項 → 所得税法施行規則 第九十二条の二第一項 (Article 92-2, paragraph (1)), art-92-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-1
- art-72-6/par-9: 前項 → 所得税法施行規則 第七十二条の六第八項 (Article 72-6, paragraph (8)), art-72-6/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-3/ch-2/from-art-72-5#art-72-6/par-8
- art-72-6/par-9: 第九十二条の二第二項 → 所得税法施行規則 第九十二条の二第二項 (Article 92-2, paragraph (2)), art-92-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-2/par-2
- art-72-6/par-10: 第九十二条の三 → 所得税法施行規則 第九十二条の三 (Article 92-3), art-92-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20261201_508M60000040017/text/pt-5/ch-1/from-art-92-2#art-92-3
- art-72-6/par-10: 令第三百六条の二第十項 → e-Gov law 340CO0000000096, 第三百六条の二第十項 (Article 306-2, paragraph (10)), art-306-2/par-10 — not held in this collection
---
## 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-20261027T143811-042, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-042, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-043, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-044, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, 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