# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二章 (Part 2, 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 2, Chapter 2) — address `pt-2/ch-2`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508M60000040017)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#pt-2/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-2/ch-2
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## 第二章 所得控除及び税額控除 — Chapter II Exemptions and Deductions from Income and Tax Credits
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-2/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#pt-2/ch-2
### 第四十条の三（医療費の範囲） — Scope of Medical Expenses
caption: machine translation, not official
art-40-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3
**第一項** 令第二百七条（医療費の範囲）に規定する財務省令で定める状況は、次に掲げる状況とする。
art-40-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-1
The circumstances specified by Ministry of Finance Order as prescribed in Article 207 (Scope of Medical Expenses) of the Order are the following circumstances:
machine translation, not official
**一** 指定介護老人福祉施設（介護保険法（平成九年法律第百二十三号）第四十八条第一項第一号（施設介護サービス費の支給）に規定する指定介護老人福祉施設をいう。次項において同じ。）及び指定地域密着型介護老人福祉施設（同法第四十二条の二第一項（地域密着型介護サービス費の支給）に規定する指定地域密着型サービスに該当する同法第八条第二十二項（定義）に規定する地域密着型介護老人福祉施設入所者生活介護の事業を行う同項に規定する地域密着型介護老人福祉施設をいう。次項において同じ。）における令第二百七条各号に掲げるものの提供の状況
art-40-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-1/item-1
The circumstances of provision of the things listed in the items of Article 207 of the Order at designated facilities covered by public aid providing long-term care to the elderly (meaning designated facilities covered by public aid providing long-term care to the elderly prescribed in Article 48, paragraph (1), item (i) (Payment of an Allowance for Long-Term Care Facility Service) of the Long-Term Care Insurance Act (Act No. 123 of 1997); the same applies in the following paragraph) and designated community-based facilities covered by public aid providing long-term care to the elderly (meaning community-based facilities covered by public aid providing long-term care to the elderly prescribed in Article 8, paragraph (22) (Definitions) of that Act that conduct the business of daily life care for Residents of community-based facilities covered by public aid providing long-term care to the elderly prescribed in that paragraph, which business falls under the designated community-based services prescribed in Article 42-2, paragraph (1) (Payment of an Allowance for Community-Based Long-Term Care Service) of that Act; the same applies in the following paragraph);
machine translation, not official
**二** 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第十八条第一項（特定健康診査等基本指針）に規定する特定健康診査の結果に基づき同項に規定する特定保健指導（当該特定健康診査を行つた医師の指示に基づき積極的支援（特定健康診査及び特定保健指導の実施に関する基準（平成十九年厚生労働省令第百五十七号。以下この号において「実施基準」という。）第八条第一項（積極的支援）に規定する積極的支援をいう。）により行われるものに限る。）を受ける者のうちその結果が次のいずれかの基準に該当する者のその状態
art-40-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-1/item-2
The condition of a person who receives, based on the results of the specific health checkup prescribed in Article 18, paragraph (1) (Basic Guidelines for Special health examinations) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the specific health guidance prescribed in that paragraph (limited to that provided through intensive support (meaning intensive support prescribed in Article 8, paragraph (1) (Intensive Support) of the Standards for Implementation of Specific Health Checkups and Specific Health Guidance (Ministry of Health, Labour and Welfare Order No. 157 of 2007; hereinafter referred to as the "Implementation Standards" in this item)) based on the instructions of the physician who conducted that specific health checkup), and whose results fall under any of the following criteria:
machine translation, not official
**イ** 実施基準第一条第一項第五号（特定健康診査の項目）に掲げる血圧の測定の結果が高血圧症と同等の状態であると認められる基準
art-40-3/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-1/item-2/sub-1
The criterion under which the result of the blood pressure measurement listed in Article 1, paragraph (1), item (v) (Items of Specific Health Checkups) of the Implementation Standards is found to indicate a condition equivalent to hypertension;
machine translation, not official
**ロ** 実施基準第一条第一項第七号に規定する血中脂質検査の結果が脂質異常症と同等の状態であると認められる基準
art-40-3/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-1/item-2/sub-2
The criterion under which the result of the blood lipid test prescribed in Article 1, paragraph (1), item (vii) of the Implementation Standards is found to indicate a condition equivalent to dyslipidemia;
machine translation, not official
**ハ** 実施基準第一条第一項第八号に掲げる血糖検査の結果が糖尿病と同等の状態であると認められる基準
art-40-3/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-1/item-2/sub-3
The criterion under which the result of the blood glucose test listed in Article 1, paragraph (1), item (viii) of the Implementation Standards is found to indicate a condition equivalent to diabetes.
machine translation, not official
**第二項** 令第二百七条第三号に規定する財務省令で定めるものは、指定介護老人福祉施設及び指定地域密着型介護老人福祉施設とする。
art-40-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-2
The things specified by Ministry of Finance Order as prescribed in Article 207, item (iii) of the Order are designated facilities covered by public aid providing long-term care to the elderly and designated community-based facilities covered by public aid providing long-term care to the elderly.
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### 第四十条の四（社会保険料控除の対象となる互助会の範囲） — Scope of Mutual Aid Associations Eligible for Social Insurance Premium Deduction
caption: machine translation, not official
art-40-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4
**第一項** 令第二百八条第二号（社会保険料控除の対象となる互助会の掛金の範囲）に規定する税務署長の承認を受けようとする同号に規定する互助会（以下この条において「互助会」という。）は、次に掲げる事項を記載した申請書に当該互助会の設立に係る条例及びその規約並びに当該申請書を提出する日の属する事業年度の直前の事業年度の決算書及び同日の属する事業年度の予算書を添付し、これを当該互助会の主たる事務所の所在地の所轄税務署長に提出しなければならない。
art-40-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1
A mutual aid association that seeks to receive the approval of the district director prescribed in Article 208, item (ii) (Scope of Contributions to Mutual Aid Associations Eligible for Social Insurance Premium Deduction) of the Order, being the mutual aid association prescribed in that item (hereinafter referred to as "mutual aid association" in this Article), must submit a written application stating the following matters, attaching the Prefectural or Municipal Ordinance pertaining to the establishment of that mutual aid association and its rules, as well as the financial statements for the business year immediately preceding the business year that includes the date of submitting that written application and the budget for the business year that includes that date, to the district director with jurisdiction over the location of the principal office of that mutual aid association.
machine translation, not official
**一** 当該申請書を提出する互助会の名称、主たる事務所の所在地及び法人番号（法人番号を有しないものにあつては、名称及び主たる事務所の所在地）
art-40-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-1
The name, location of the principal office and corporate number of the mutual aid association submitting that written application (for one that has no corporate number, the name and location of the principal office);
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**二** 前号の互助会の代表者の氏名及び住所又は居所
art-40-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-2
The name and domicile or residence of the representative of the mutual aid association referred to in the preceding item;
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**三** 令第二百八条第二号に規定する制度に関する事業の開始年月日
art-40-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-3
The date of commencement of the business pertaining to the system prescribed in Article 208, item (ii) of the Order;
machine translation, not official
**四** 当該申請書を提出する時において前号に規定する事業に加入することの見込まれる職員の数
art-40-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-4
The number of staff members expected to participate in the business prescribed in the preceding item at the time of submitting that written application;
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**五** 第一号の互助会の行う令第二百八条第二号に規定する制度が同号イからハまでに掲げる要件を備えている事実
art-40-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-5
The fact that the system prescribed in Article 208, item (ii) of the Order that is operated by the mutual aid association referred to in item (i) satisfies the requirements listed in (a) through (c) of that item;
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**六** その他参考となるべき事項
art-40-4/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-6
Any other matters for reference.
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### 第四十条の五（承認規定等の範囲） — Scope of Approval Provisions, etc.
caption: machine translation, not official
art-40-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-5
**第一項** 令第二百八条の八第一項（承認規定等の範囲）に規定する財務省令で定める規定は、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）第二条（確定給付企業年金法の一部改正）の規定による改正前の確定給付企業年金法（次項において「旧確定給付企業年金法」という。）第百七条第一項（実施事業所に係る給付の支給に関する権利義務の厚生年金基金への移転）、第百十条の二第三項（厚生年金基金の設立事業所に係る給付の支給に関する権利義務の確定給付企業年金への移転）又は第百十一条第二項（厚生年金基金から規約型企業年金への移行）の規定とする。
art-40-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-5/par-1
The provisions specified by Ministry of Finance Order as prescribed in Article 208-8, paragraph (1) (Scope of Approval Provisions, etc.) of the Order are the provisions of Article 107, paragraph (1) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Implementing Places of Business to Employees' Pension Funds), Article 110-2, paragraph (3) (Transfer of Rights and Obligations Pertaining to Payment of Benefits Related to Places of Business Establishing Employees' Pension Funds to Defined-Benefit Corporate Pensions) or Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) of the Defined-Benefit Corporate Pension Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013) (referred to as the "former Defined-Benefit Corporate Pension Act" in the following paragraph).
machine translation, not official
**第二項** 令第二百八条の八第二項に規定する旧効力確定給付企業年金法第百十条の二第三項の規定その他財務省令で定める規定は、旧確定給付企業年金法第百七条第一項又は第百十条の二第三項の規定とし、令第二百八条の八第二項に規定する旧効力確定給付企業年金法第百十二条第一項（厚生年金基金から基金への移行）の規定その他財務省令で定める規定は、旧確定給付企業年金法第百十二条第一項の規定とする。
art-40-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-5/par-2
The provisions of Article 110-2, paragraph (3) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 107, paragraph (1) or Article 110-2, paragraph (3) of the former Defined-Benefit Corporate Pension Act, and the provisions of Article 112, paragraph (1) (Transition from Employees' Pension Fund to Fund) of the Former Effective Defined-Benefit Corporate Pension Act and other provisions specified by Ministry of Finance Order, prescribed in Article 208-8, paragraph (2) of the Order, are the provisions of Article 112, paragraph (1) of the former Defined-Benefit Corporate Pension Act.
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### 第四十条の六（生命共済契約等の対象となる共済に係る契約の要件の細目） — Details of Requirements for Contracts Pertaining to Mutual Aid Subject to Life Mutual Aid Contracts, etc.
caption: machine translation, not official
art-40-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-6
**第一項** 令第二百十条第二号（生命共済契約等の範囲）に規定する財務省令で定める要件は、同号に規定する漁業協同組合又は水産加工業協同組合（以下この条において「組合」という。）が、その締結した生命共済に係る契約により負う共済責任を当該組合を会員とする共済水産業協同組合連合会（その業務が全国の区域に及ぶものに限る。）との契約により連帯して負担していること（当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。）とする。
art-40-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-6/par-1
The requirements specified by Ministry of Finance Order as prescribed in Article 210, item (ii) (Scope of Life Mutual Aid Contracts, etc.) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to life mutual aid that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).
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### 第四十条の七（年金給付契約の対象となる共済に係る契約の要件の細目） — Details of Requirements for Contracts Pertaining to Mutual Aid Subject to Annuity Benefit Contracts
caption: machine translation, not official
art-40-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7
**第一項** 令第二百十一条第三号（年金給付契約の対象となる契約の範囲）に規定する財務省令で定める要件は、次に掲げる要件とする。
art-40-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1
The requirements specified by Ministry of Finance Order as prescribed in Article 211, item (iii) (Scope of Contracts Subject to Annuity Benefit Contracts) of the Order are the following requirements:
machine translation, not official
**一** 令第二百十一条第三号に規定する生命共済に係る契約で年金の給付を目的とするもの（退職年金の給付を目的とするものを除く。以下この条において「年金共済契約」という。）を締結する組合の定める当該年金共済契約に係る共済規程は、当該年金共済契約に係る約款を全国連合会が農林水産大臣の承認を受けて定める約款と同一の内容のものとする旨の定めがあるものであること（全国連合会の締結する年金共済契約に係る共済規程にあつては、農林水産大臣の承認を受けたものであること。）。
art-40-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-1
The mutual aid rules pertaining to an annuity mutual aid contract, laid down by a cooperative that concludes a contract pertaining to life mutual aid prescribed in Article 211, item (iii) of the Order whose purpose is the provision of annuities (excluding those whose purpose is the provision of retirement pensions; hereinafter referred to as "annuity mutual aid contract" in this Article), contain a provision that the terms and conditions pertaining to that annuity mutual aid contract are to be identical in content to the terms and conditions that the national federation lays down with the approval of the Minister of Agriculture, Forestry and Fisheries (for mutual aid rules pertaining to an annuity mutual aid contract concluded by the national federation, they have received the approval of the Minister of Agriculture, Forestry and Fisheries);
machine translation, not official
**二** 当該年金共済契約を締結する組合（全国連合会を除く。）が当該年金共済契約により負う共済責任は、当該組合が当該組合を会員とする全国連合会との契約により連帯して負担していること（当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。）。
art-40-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-2
The mutual aid liability that a cooperative that concludes that annuity mutual aid contract (excluding the national federation) assumes under that annuity mutual aid contract is borne by that cooperative jointly and severally under a contract with the national federation whose members include that cooperative (limited to a case where, under that contract, the cooperative has no portion of that liability to bear);
machine translation, not official
**三** 当該年金共済契約に基づく金銭の支払は、次に掲げる要件を満たすものであること。
art-40-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-3
Payment of monies under that annuity mutual aid contract satisfies the following requirements:
machine translation, not official
**イ** 当該年金共済契約に基づく年金以外の金銭の支払（割戻金の割戻し及び解約返戻金を除く。）は、当該年金共済契約で定める被共済者が死亡し、又は重度の障害に該当することとなつた場合に限り行うものであること。
art-40-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-3/sub-1
Payment of monies other than the annuity under that annuity mutual aid contract (excluding payment of rebates and surrender values) is made only where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability;
machine translation, not official
**ロ** 当該年金共済契約で定める被共済者が死亡し、又は重度の障害に該当することとなつた場合に支払う金銭の額は、当該年金共済契約の締結の日以後の期間又は支払掛金の総額に応じて逓増的に定められていること。
art-40-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-3/sub-2
The amount of monies paid where the insured person under mutual aid specified in that annuity mutual aid contract dies or comes to fall under a severe disability is set so as to increase progressively in accordance with the period on or after the date of conclusion of that annuity mutual aid contract or the total amount of contributions paid;
machine translation, not official
**ハ** 当該年金共済契約に基づく年金の支払は、当該年金の支払期間を通じて年一回以上定期に行うものであり、かつ、当該年金共済契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある年金共済契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと。
art-40-7/par-1/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-3/sub-3
Payment of the annuity under that annuity mutual aid contract is made periodically at least once a year throughout the payment period of that annuity, and there is no provision for paying in a lump sum a part of the annuity to be paid under that annuity mutual aid contract (for an annuity mutual aid contract containing a provision to pay the annuity even if the annuity recipient dies within a certain period from the payment commencement date of the annuity, the annuity to be paid within that certain period);
machine translation, not official
**ニ** 当該年金共済契約に基づく割戻金の金銭による割戻し（当該割戻しを受ける割戻金をもつて当該年金共済契約に係る掛金の払込みに充てられる部分を除く。）は、年金の支払開始日前において行わないもの又は当該割戻金の割戻しをする日の属する年において払い込むべき当該掛金の金額の範囲内の額とするものであること。
art-40-7/par-1/item-3/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1/item-3/sub-4
Payment of rebates in money under that annuity mutual aid contract (excluding the portion of the rebate received that is applied to payment of contributions pertaining to that annuity mutual aid contract) is not made before the payment commencement date of the annuity or is limited to an amount within the range of the amount of those contributions that is to be paid in the year that includes the date on which the rebate is paid.
machine translation, not official
**第二項** 前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-40-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-2
In the preceding paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 組合 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若しくは農業協同組合連合会又は水産業協同組合法（昭和二十三年法律第二百四十二号）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若しくは共済水産業協同組合連合会をいう。
art-40-7/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-2/item-1
Cooperative: an agricultural cooperative or federation of agricultural cooperatives that conducts the business set forth in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act, or a fishery cooperative, fish processing cooperative or federation of fishery industry cooperatives for mutual aid that conducts the business set forth 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 (Act No. 242 of 1948);
machine translation, not official
**二** 全国連合会 前号に規定する農業協同組合連合会又は共済水産業協同組合連合会のうちその業務が全国の区域に及ぶものをいう。
art-40-7/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-2/item-2
National federation: a federation of agricultural cooperatives or federation of fishery industry cooperatives for mutual aid prescribed in the preceding item whose business extends to the whole country.
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### 第四十条の八（地震保険料控除の対象となる共済に係る契約の要件の細目） — Details of Requirements for Contracts Pertaining to Mutual Aid Eligible for Earthquake Insurance Premium Deduction
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art-40-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-8
**第一項** 令第二百十四条第三号（地震保険料控除の対象となる共済に係る契約の範囲）に規定する財務省令で定める要件は、同号に規定する漁業協同組合又は水産加工業協同組合（以下この条において「組合」という。）が、その締結した建物若しくは動産の共済期間中の耐存を共済事故とする共済又は火災共済に係る契約により負う共済責任を当該組合を会員とする共済水産業協同組合連合会（その業務が全国の区域に及ぶものに限る。）との契約により連帯して負担していること（当該契約により当該組合はその共済責任についての当該負担部分を有しない場合に限る。）とする。
art-40-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-8/par-1
The requirements specified by Ministry of Finance Order as prescribed in Article 214, item (iii) (Scope of Contracts Pertaining to Mutual Aid Eligible for Earthquake Insurance Premium Deduction) of the Order are that a fishery cooperative or fish processing cooperative prescribed in that item (hereinafter referred to as "cooperative" in this Article) bears jointly and severally, under a contract with a federation of fishery industry cooperatives for mutual aid whose members include the cooperative (limited to one whose business extends to the whole country), the mutual aid liability that it assumes under a contract pertaining to mutual aid in which the mutual aid event is the survival of a building or movables through the mutual aid period, or fire mutual aid, that it has concluded (limited to a case where, under that contract, the cooperative has no portion of that liability to bear).
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### 第四十条の九（公益の増進に著しく寄与する法人の範囲） — Scope of Corporations That Contribute Significantly to the Promotion of Public Interest
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art-40-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9
**第一項** 令第二百十七条第四号（公益の増進に著しく寄与する法人の範囲）に規定する財務省令で定める専修学校は、次のいずれかの課程による教育を行う学校教育法第百二十四条（専修学校）に規定する専修学校とする。
art-40-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9/par-1
The specialized training colleges specified by Ministry of Finance Order as prescribed in Article 217, item (iv) (Scope of Corporations That Contribute Significantly to the Promotion of Public Interest) of the Order are specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that provide education through any of the following courses:
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**一** 学校教育法第百二十五条第一項（専修学校の課程）に規定する高等課程でその修業期間（普通科、別科その他これらに準ずる区別された課程があり、一の課程に他の課程が継続する場合には、これらの課程の修業期間を通算した期間をいう。次号において同じ。）を通ずる授業時間数が二千時間以上であるもの
art-40-9/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9/par-1/item-1
An upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of the School Education Act for which the total number of class hours throughout the period of study (where there are courses distinguished as a regular course, a special course or the like and one course is continued by another course, meaning the period obtained by aggregating the periods of study of those courses; the same applies in the following item) is 2,000 hours or more;
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**二** 学校教育法第百二十五条第一項に規定する専門課程でその修業期間を通ずる単位数が六十二単位以上であるもの
art-40-9/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9/par-1/item-2
A specialized course prescribed in Article 125, paragraph (1) of the School Education Act for which the total number of credits throughout the period of study is 62 credits or more.
machine translation, not official
**第二項** 令第二百十七条第四号に規定する財務省令で定める各種学校は、初等教育又は中等教育を外国語により施すことを目的として設置された学校教育法第百三十四条第一項（各種学校）に規定する各種学校であつて、文部科学大臣が財務大臣と協議して定める基準に該当するものとする。
art-40-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9/par-2
The miscellaneous schools specified by Ministry of Finance Order as prescribed in Article 217, item (iv) of the Order are miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act that have been established for the purpose of providing primary education or secondary education in a foreign language and that meet the standards set by the Minister of Education, Culture, Sports, Science and Technology in consultation with the Minister of Finance.
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### 第四十条の十（分配時調整外国税相当額控除を受けるための添付書類） — Documents to Be Attached for Receiving Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution
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art-40-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10
**第一項** 法第九十三条第二項（分配時調整外国税相当額控除）に規定する財務省令で定める書類は、次に掲げる同条第一項に規定する分配時調整外国税相当額を証する書類（租税特別措置法施行令（昭和三十二年政令第四十三号）第四条の三第三項第二号（確定申告を要しない配当所得等）に掲げる利子等又は配当等のみに係るものを除く。）とする。
art-40-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 93, paragraph (2) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act are the following documents certifying the amount equivalent to the foreign tax adjusted at distribution prescribed in paragraph (1) of that Article (excluding those pertaining solely to the interest, etc. or dividends, etc. listed in Article 4-3, paragraph (3), item (ii) (Dividend Income, etc. Not Requiring a Tax Return) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957)):
machine translation, not official
**一** 令第三百条第六項（信託財産に係る利子等の課税の特例）に規定する内国法人が同項又は同条第七項若しくは第十項ただし書の規定により通知する書面
art-40-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-1
A written document notified by a Domestic Corporation prescribed in Article 300, paragraph (6) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (7) or (10) of that Article;
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**二** 令第三百六条の二第四項（信託財産に係る利子等の課税の特例）に規定する外国法人が同項又は同条第五項若しくは第八項ただし書の規定により通知する書面
art-40-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-2
A written document notified by a Foreign Corporation prescribed in Article 306-2, paragraph (4) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (5) or (8) of that Article;
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**三** 法第二百二十五条第二項又は第三項ただし書（支払調書及び支払通知書）の規定により交付される通知書
art-40-10/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-3
A written notice delivered pursuant to the provisions of Article 225, paragraph (2) or the proviso to paragraph (3) (Payment Reports and Notice of Payment) of the Act;
machine translation, not official
**四** 租税特別措置法（昭和三十二年法律第二十六号）第八条の四第四項、第五項又は第六項ただし書（上場株式等に係る配当所得等の課税の特例）の規定により交付される通知書
art-40-10/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-4
A written notice delivered pursuant to the provisions of Article 8-4, paragraph (4), paragraph (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957);
machine translation, not official
**五** 租税特別措置法施行令第四条の六の二第二十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者が同項又は同条第三十項若しくは第三十二項ただし書の規定により通知する書面
art-40-10/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-5
A written document notified by a person handling payment prescribed in Article 4-6-2, paragraph (29) (Special Provisions on Obligation to Withhold Taxes, etc. on Dividends, etc. of Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (30) or (32) of that Article;
machine translation, not official
**六** 租税特別措置法施行令第四条の九第十一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社が同項又は同条第十二項若しくは第十五項ただし書の規定により通知する書面
art-40-10/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-6
A written document notified by a specific purpose company prescribed in Article 4-9, paragraph (11) (Special Provisions on Withholding at the Source, etc. on Dividends of Profits of Specific Purpose Companies) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (12) or (15) of that Article;
machine translation, not official
**七** 租税特別措置法施行令第四条の十第七項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面
art-40-10/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-7
A written document notified by an investment corporation prescribed in Article 4-10, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends, etc. of Investment Corporations) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article;
machine translation, not official
**八** 租税特別措置法施行令第四条の十一第七項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する受託法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面
art-40-10/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-8
A written document notified by a trust corporation prescribed in Article 4-11, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified-Purpose Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article;
machine translation, not official
**九** 租税特別措置法施行令第五条第七項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する受託法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面
art-40-10/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-10/par-1/item-9
A written document notified by a trust corporation prescribed in Article 5, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified Investment Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article.
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### 第四十条の十一（共通費用の額の配分に関する書類） — Documents Relating to Allocation of the Amount of Common Expenses
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art-40-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11
**第一項** 令第二百二十一条の三第七項（国外事業所等帰属所得に係る所得の金額の計算）に規定する財務省令で定める書類は、次に掲げる書類とする。
art-40-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 221-3, paragraph (7) (Calculation of Amount of Income Attributable to Foreign Offices or Similar Establishments) of the Order are the following documents:
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**一** 令第二百二十一条の三第六項に規定する共通費用の額の配分の基礎となる費用の明細及び内容を記載した書類
art-40-11/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11/par-1/item-1
A document stating the details and content of the expenses forming the basis for allocation of the amount of common expenses prescribed in Article 221-3, paragraph (6) of the Order;
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**二** 令第二百二十一条の三第六項に規定する合理的と認められる基準により配分するための計算方法の明細を記載した書類
art-40-11/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11/par-1/item-2
A document stating the details of the method of calculation for allocation in accordance with the standard found to be reasonable as prescribed in Article 221-3, paragraph (6) of the Order;
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**三** 前号の計算方法が合理的であるとする理由を記載した書類
art-40-11/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11/par-1/item-3
A document stating the reasons why the method of calculation referred to in the preceding item is reasonable.
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### 第四十条の十二（発生し得る危険の範囲） — Scope of Risks That May Arise
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art-40-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12
**第一項** 令第二百二十一条の四第三項第一号ハ（国外事業所等に帰せられるべき純資産に対応する負債の利子）に規定する財務省令で定める理由により発生し得る危険は、次に掲げるものとする。
art-40-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1
The risks that may arise due to reasons specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (3), item (i), (c) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following:
machine translation, not official
**一** 取引の相手方の契約不履行により発生し得る危険
art-40-12/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-1
Risks that may arise from nonperformance of a contract by the counterparty to a transaction;
machine translation, not official
**二** 保有する有価証券等（有価証券その他の資産及び取引をいう。）の価格の変動により発生し得る危険
art-40-12/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-2
Risks that may arise from fluctuations in the price of Securities, etc. held (meaning Securities and other assets and transactions);
machine translation, not official
**三** 事務処理の誤りその他日常的な業務の遂行上発生し得る危険
art-40-12/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-3
Risks that may arise from errors in processing of administrative work and in the performance of other routine operations;
machine translation, not official
**四** 前三号に掲げるものに類する危険
art-40-12/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-4
Risks similar to those listed in the preceding three items.
machine translation, not official
### 第四十条の十三（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — Calculation of the Amount of Net Assets Attributable to Foreign Offices or Similar Establishments Using the Comparable Individual Method
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art-40-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13
**第一項** 令第二百二十一条の四第三項第二号イ（国外事業所等に帰せられるべき純資産に対応する負債の利子）に規定する財務省令で定める場合は、第一号に掲げる割合が第二号に掲げる割合のおおむね二倍を超える場合とする。
art-40-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1
The cases specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (3), item (ii), (a) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are cases where the ratio listed in item (i) exceeds approximately twice the ratio listed in item (ii).
machine translation, not official
**一** イに掲げる金額のロに掲げる金額に対する割合
art-40-13/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-1
The ratio of the amount listed in (a) to the amount listed in (b):
machine translation, not official
**イ** 令第二百二十一条の四第三項第二号に規定する居住者に係る比較対象者（同号イに規定する比較対象者をいう。以下この号において同じ。）のその年十二月三十一日において貸借対照表に計上されている純資産の額（当該比較対象者が国外事業所等所在地国（同項第二号イに規定する国外事業所等所在地国をいう。以下この条において同じ。）に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等をいい、当該国外事業所等所在地国に所在するものに限る。以下この項において同じ。）に係る純資産の額）
art-40-13/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-1/sub-1
The amount of net assets recorded on the balance sheet as of December 31 of that year of the comparable individual (meaning the comparable individual prescribed in (a) of that item; the same applies hereinafter in this item) pertaining to the Resident prescribed in Article 221-4, paragraph (3), item (ii) of the Order (where the comparable individual is an individual other than an individual who has a domicile or residence in the country or region where the foreign office is located (meaning the country or region where the foreign office is located prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order; the same applies hereinafter in this Article), the amount of net assets pertaining to the foreign office or similar establishment of that individual (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act, limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this paragraph));
machine translation, not official
**ロ** イの比較対象者のその年十二月三十一日において貸借対照表に計上されている総資産の額（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の当該国外事業所等に係る資産の額）
art-40-13/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-1/sub-2
The amount of total assets recorded on the balance sheet as of December 31 of that year of the comparable individual referred to in (a) (where the comparable individual is an individual other than an individual who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that foreign office or similar establishment of that individual).
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**二** 令第二百二十一条の四第三項第二号に規定する居住者の国外事業所等を通じて行う主たる事業と同種の事業を国外事業所等所在地国において行う個人の平均的な純資産の額の平均的な総資産の額に対する割合
art-40-13/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-2
The ratio of the average amount of net assets to the average amount of total assets of individuals who conduct, in the country or region where the foreign office is located, the same kind of business as the main business conducted through the foreign office or similar establishment of the Resident prescribed in Article 221-4, paragraph (3), item (ii) of the Order.
machine translation, not official
**第二項** 前項第二号の平均的な純資産の額の平均的な総資産の額に対する割合は、同号に規定する同種の事業を国外事業所等所在地国において行う個人の貸借対照表（同号の居住者のその年の前年以前三年内の各年に係るものに限る。）に基づき合理的な方法により計算するものとする。
art-40-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-2
The ratio of the average amount of net assets to the average amount of total assets referred to in item (ii) of the preceding paragraph is to be calculated by a reasonable method on the basis of the balance sheets of individuals who conduct, in the country or region where the foreign office is located, the same kind of business prescribed in that item (limited to those pertaining to each of the years within the three years on or before the year preceding the year of the Resident referred to in that item).
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### 第四十条の十四（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — Matters to Be Stated in a Written Notification on Application of Special Provisions on the Calculation Date of the Risk-Weighted Asset Amount
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art-40-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14
**第一項** 令第二百二十一条の四第五項（国外事業所等に帰せられるべき純資産に対応する負債の利子）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-40-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (5) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following matters:
machine translation, not official
**一** 令第二百二十一条の四第四項の規定の適用を受けようとする居住者の氏名及び住所
art-40-14/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14/par-1/item-1
The name and domicile of the Resident who seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;
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**二** 令第二百二十一条の四第四項の規定の適用を受けようとする最初の年
art-40-14/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14/par-1/item-2
The first year in which the Resident seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;
machine translation, not official
**三** 令第二百二十一条の四第四項に規定する一定の日
art-40-14/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14/par-1/item-3
The certain date prescribed in Article 221-4, paragraph (4) of the Order;
machine translation, not official
**四** 令第二百二十一条の四第四項に規定する確定申告期限までに同項に規定する危険勘案資産額を計算することが困難である理由
art-40-14/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14/par-1/item-4
The reason why it is difficult to calculate, by the deadline for filing a Tax Return prescribed in Article 221-4, paragraph (4) of the Order, the risk-weighted asset amount prescribed in that paragraph;
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**五** その他参考となるべき事項
art-40-14/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-14/par-1/item-5
Any other matters for reference.
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### 第四十条の十五（国外事業所等に帰せられるべき純資産に対応する負債の利子の必要経費不算入に関する保存書類） — Documents to Be Retained Concerning Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments
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art-40-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15
**第一項** 令第二百二十一条の四第十項（国外事業所等に帰せられるべき純資産に対応する負債の利子）に規定する財務省令で定める書類は、次に掲げる書類とする。
art-40-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (10) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following documents:
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**一** 居住者が令第二百二十一条の四第三項第二号に定める方法又は同条第六項第二号に掲げる方法を用いてその年分の国外事業所等に帰せられるべき純資産の額（同条第一項に規定する国外事業所等に帰せられるべき純資産の額をいう。第三号において同じ。）を計算する場合における当該居住者に係る同条第三項第二号イに規定する比較対象者の選定に係る事項を記載した書類並びに当該比較対象者の同号イ及びロに掲げる金額又は同条第六項第二号イ及びロに掲げる金額の基礎となる書類
art-40-15/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1/item-1
Where a Resident calculates the net assets to be attributed to a foreign office or similar establishment for that year (meaning the net assets to be attributed to a foreign office or similar establishment prescribed in Article 221-4, paragraph (1) of the Order; the same applies in item (iii)) using the method prescribed in Article 221-4, paragraph (3), item (ii) of the Order or the method listed in Article 221-4, paragraph (6), item (ii) of the Order, a document stating matters pertaining to the selection of the comparable individual prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order pertaining to that Resident, and documents forming the basis for the amounts of that comparable individual listed in Article 221-4, paragraph (3), item (ii), (a) and (b) of the Order or the amounts listed in Article 221-4, paragraph (6), item (ii), (a) and (b) of the Order;
machine translation, not official
**二** その年の令第二百二十一条の四第四項に規定する危険勘案資産額の計算の根拠を明らかにする事項を記載した書類
art-40-15/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1/item-2
A document stating matters that clarify the basis for calculating the risk-weighted asset amount prescribed in Article 221-4, paragraph (4) of the Order for that year;
machine translation, not official
**三** 前二号に掲げるもののほか国外事業所等に帰せられるべき純資産の額の計算の基礎となる事項を記載した書類
art-40-15/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1/item-3
In addition to those listed in the preceding two items, a document stating matters forming the basis for calculating the net assets to be attributed to a foreign office or similar establishment.
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### 第四十条の十六（共通費用の額の配分に関する書類） — Documents Relating to Allocation of the Amount of Common Expenses
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art-40-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-16
**第一項** 第四十条の十一（共通費用の額の配分に関する書類）の規定は、令第二百二十一条の六第三項（その他の国外源泉所得に係る所得の金額の計算）に規定する財務省令で定める書類について準用する。
art-40-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-16/par-1
The provisions of Article 40-11 (Documents Relating to Allocation of the Amount of Common Expenses) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 221-6, paragraph (3) (Calculation of Amount of Income Pertaining to Other Foreign-Source Income) of the Order.
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### 第四十条の十七（所得税が課されないこととなる金額を課税標準として課される外国所得税の額の範囲） — Scope of the Amount of Foreign Income Tax Imposed with an Amount on Which Income Tax Is Not Imposed as the Tax Base
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art-40-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17
**第一項** 令第二百二十二条の二第三項第三号（外国税額控除の対象とならない外国所得税の額）に規定する財務省令で定める関係は、同号の居住者と同号の他の者との間に次に掲げる関係がある場合における当該関係とする。
art-40-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1
The relationships specified by Ministry of Finance Order as prescribed in Article 222-2, paragraph (3), item (iii) (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the Order are, in the case where there is any of the following relationships between the Resident referred to in that item and the other person referred to in that item, that relationship:
machine translation, not official
**一** 一方の者が他方の者（法人に限る。次号において同じ。）の株式又は出資を保有する関係
art-40-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-1
A relationship in which one party holds shares or equity interests in the other party (the other party being limited to a corporation; the same applies in the following item);
machine translation, not official
**二** 一方の者が他方の者の残余財産について分配を請求する権利を保有する関係（前号に掲げる関係に該当するものを除く。）
art-40-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-2
A relationship in which one party holds a right to request distribution of the residual assets of the other party (excluding a relationship falling under the relationship listed in the preceding item);
machine translation, not official
**三** 一方の者が他方の者の財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係がある場合における当該一方の者と当該他方の者との間の関係（前二号に掲げる関係に該当するものを除く。）
art-40-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-3
The relationship between one party and the other party in the case where there is a relationship in which that one party has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the property of the other party (excluding a relationship falling under the relationships listed in the preceding two items);
machine translation, not official
**四** 一方の者と他方の者（次に掲げる者のいずれかに該当するものに限る。）との間の関係（前三号に掲げる関係に該当するものを除く。）
art-40-17/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4
The relationship (excluding a relationship falling under the relationships listed in the preceding three items) between one party and the other party (limited to a person falling under any of the following);
machine translation, not official
**イ** 当該一方の者が、その株式若しくは出資を保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
art-40-17/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4/sub-1
A person with whom that one party has a relationship in which it holds the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
machine translation, not official
**ロ** イ又はハに掲げる者が、その株式若しくは出資を保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
art-40-17/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4/sub-2
A person with whom a person listed in (a) or (c) has a relationship in which it holds the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
machine translation, not official
**ハ** ロに掲げる者が、その株式若しくは出資を直接若しくは間接に保有する関係、その残余財産について分配を請求する権利を保有する関係又はその財産の処分の方針を決定することができる旨の契約その他の取決めを締結している関係にある者
art-40-17/par-1/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4/sub-3
A person with whom a person listed in (b) has a relationship in which it holds, directly or indirectly, the person's shares or equity interests, a relationship in which it holds a right to request distribution of the person's residual assets, or a relationship in which it has concluded a contract or other arrangement to the effect that it is able to determine the policy for the disposal of the person's property;
machine translation, not official
**五** 一方の者が他方の者と資産の販売等（資産の販売、資産の購入、役務の提供その他の取引をいう。以下この号において同じ。）に係る取引関係（当該一方の者と当該他方の者との間にこれらの者と資産の販売等に係る取引関係を通じて連鎖関係にある一又は二以上の者が介在している場合における当該取引関係を含む。以下この号において同じ。）にある場合（当該他方の者が当該取引関係を通じて行う資産の販売等から生ずる所得のうちに当該一方の者が当該取引関係を通じて行つた資産の販売等から生ずる所得に係る部分がある場合に限る。）における当該一方の者と当該他方の者との間の関係（前各号に掲げる関係に該当するものを除く。）
art-40-17/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-5
The relationship (excluding a relationship falling under the relationships listed in the preceding items) between that one party and that other party in the case where one party is in a transactional relationship with the other party pertaining to sale, etc. of assets (meaning sale of assets, purchase of assets, provision of services and other transactions; the same applies hereinafter in this item) (including that transactional relationship in the case where one or more persons linked by a chain relationship through a transactional relationship pertaining to sale, etc. of assets intervene between that one party and that other party; the same applies hereinafter in this item) (limited to the case where, among the income arising from sale, etc. of assets that the other party conducts through that transactional relationship, there is a portion pertaining to income arising from sale, etc. of assets that that one party conducted through that transactional relationship);
machine translation, not official
**六** 連鎖関係者（一方の者との間に第四号中「他方の者」とあるのを「他の者」と、「関係（前三号に掲げる関係に該当するものを除く。）」とあるのを「関係」と読み替えた場合に同号に掲げる関係がある者をいう。）と他方の者との間に前号中「一方の者が他方の者」とあるのを「次号に規定する連鎖関係者が他方の者」と、「当該一方の者」とあるのを「当該連鎖関係者」と読み替えた場合に同号に掲げる関係があるときにおける当該一方の者と当該他方の者との間の関係
art-40-17/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-6
The relationship between that one party and that other party in the case where there is, between a chain-related person (meaning a person who has, with one party, a relationship listed in item (iv) where the phrase "the other party" in that item is deemed to be replaced with "another person" and the phrase "relationship (excluding a relationship falling under the relationships listed in the preceding three items)" in that item is deemed to be replaced with "relationship") and the other party, a relationship listed in the preceding item where the phrase "one party is in a transactional relationship with the other party" in the preceding item is deemed to be replaced with "the chain-related person prescribed in the following item is in a transactional relationship with the other party" and the phrase "that one party" in the preceding item is deemed to be replaced with "that chain-related person";
machine translation, not official
**七** その他前各号に掲げる関係に準ずる関係
art-40-17/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-7
Any other relationship similar to the relationships listed in the preceding items.
machine translation, not official
**第二項** 令第二百二十二条の二第三項第四号に規定する財務省令で定める関係は、同号の居住者と同号の他の者との間に親族関係、当該居住者が当該他の者の発行済株式又は出資の総数又は総額の百分の五十を超える数又は金額の株式又は出資を直接又は間接に保有する関係その他の関係がある場合に、当該居住者の国外事業所等（法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等をいう。以下この項において同じ。）の所在する国又は地域（以下この項において「国外事業所等所在地国」という。）の外国所得税（法第九十五条第一項に規定する外国所得税をいう。以下この項において同じ。）に関する法令の規定により、当該居住者の国外事業所等（当該国外事業所等所在地国に所在するものに限る。以下この項において同じ。）から当該居住者の関連者等（当該他の者（当該国外事業所等所在地国に住所若しくは居所、本店若しくは主たる事務所その他これらに類するもの又は当該国外事業所等所在地国の国籍その他これに類するものを有するものを除く。）及び当該居住者の法第九十五条第四項第一号に規定する事業場等（当該国外事業所等所在地国に所在するものを除く。）をいう。以下この項において同じ。）への支払に係る金額及び当該居住者の国外事業所等が当該居住者の関連者等から取得した資産に係る償却費の額のうち当該国外事業所等所在地国において当該居住者の国外事業所等を通じて行う事業から生ずる所得に対して課される他の外国所得税の課税標準となる所得の金額の計算上必要経費に算入される金額を当該他の外国所得税の課税標準となる所得の金額に相当する金額に加算することその他これらの金額に関する調整を加えて当該国外事業所等所在地国の外国所得税の課税標準となる所得の金額を計算することとされているときにおける当該関係とする。
art-40-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-2
The relationships specified by Ministry of Finance Order as prescribed in Article 222-2, paragraph (3), item (iv) of the Order are, where there is, between the Resident referred to in that item and the other person referred to in that item, a relationship as relatives, a relationship in which the Resident holds, directly or indirectly, shares or equity interests in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or equity interests of the other person, or any other relationship, those relationships in the case where, under the provisions of laws and regulations on the foreign income tax (meaning the foreign income tax prescribed in Article 95, paragraph (1) of the Act; the same applies hereinafter in this paragraph) of the country or region in which the foreign office or similar establishment of the Resident (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act; the same applies hereinafter in this paragraph) is located (hereinafter referred to as "country or region where the foreign office is located" in this paragraph), the amount of income that is the tax base of the foreign income tax of the country or region where the foreign office is located is to be calculated by adding, to the amount equivalent to the amount of income that is the tax base of another foreign income tax imposed on income arising from business conducted through the foreign office or similar establishment of the Resident in the country or region where the foreign office is located, the amount, out of the amounts pertaining to payments from the foreign office or similar establishment of the Resident (limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this paragraph) to related persons, etc. of the Resident (meaning the other person (excluding one that has a domicile or residence, head office or principal office, or any similar thing in the country or region where the foreign office is located, or nationality or any similar thing of that country or region) and the business establishment, etc. prescribed in Article 95, paragraph (4), item (i) of the Act of the Resident (excluding those located in the country or region where the foreign office is located); the same applies hereinafter in this paragraph) and the amount of depreciation allowance pertaining to assets that the foreign office or similar establishment of the Resident acquired from related persons, etc. of the Resident, that is included in necessary expenses in calculating the amount of income that is the tax base of that other foreign income tax, or by making other adjustments concerning those amounts.
machine translation, not official
### 第四十一条（外国税額控除を受けるための書類等） — Documents, etc. for Receiving a Foreign Tax Credit
caption: machine translation, not official
art-41 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41
**第一項** 法第九十五条第十項（外国税額控除）に規定する財務省令で定める書類は、次に掲げる書類とする。
art-41/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (10) (Foreign Tax Credit) of the Act are to be the following:
machine translation, not official
**一** 法第九十五条第一項の規定の適用を受けようとする外国の法令により課される税の名称及び金額、その税を納付することとなつた日及びその納付の日又は納付予定日、その税を課する外国又はその地方公共団体の名称並びにその税が同項に規定する外国所得税（次号において「外国所得税」という。）に該当することについての説明を記載した書類
art-41/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-1
a document that contains the name and the amount of the tax imposed under foreign laws or regulations for which the person seeks application of the provisions of Article 95, paragraph (1) of the Act, the date on which the payment of the tax was determined and the date of the payment or the date of the scheduled payment, the name of the foreign state or the local government thereof that is imposing the tax, and an explanation as to how the tax falls under the category of a foreign income tax as prescribed in the same paragraph (referred to as "foreign income tax" in the following item);
Ministry of Justice translation — Japanese Law Translation Database System
**二** 法第九十五条第九項の規定の適用がある場合には、令第二百二十六条第一項（外国所得税が減額された場合の特例）に規定する減額に係る年において減額された外国所得税の額につきその減額された金額及びその減額されることとなつた日並びに当該外国所得税の額が当該減額に係る年の前年以前の各年において法第九十五条第一項から第三項までの規定による控除をされるべき金額の計算の基礎となつたことについての説明及び令第二百二十六条第一項に規定する減額控除対象外国所得税額の計算に関する明細を記載した書類
art-41/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-2
where the provisions of Article 95, paragraph (9) of the Act apply, a document that contains the amount of reduced foreign income tax in the year pertaining to the tax reduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order and the date on which the reduction was determined, an explanation as to how the amount of the foreign income tax was used as the basis for calculation of the amount to be credited under Article 95, paragraphs (1) to (3) of the Act in each year preceding or including the year prior to the year pertaining to the tax reduction, and the details concerning the calculation of the amount of reduced creditable foreign income tax as prescribed in Article 226, paragraph (1) of the Order;
machine translation, not official
**三** 第一号に規定する税を課されたことを証するその税に係る申告書の写し又はこれに代わるべきその税に係る書類及びその税が既に納付されている場合にはその納付を証する書類
art-41/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-3
a copy of the return form for the tax certifying that the tax prescribed in item (i) has been imposed or other alternative documents related to the tax, and when the tax has already been paid, a document certifying the payment thereof.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 法第九十五条第十項に規定する財務省令で定める金額は、同条第一項に規定する控除対象外国所得税の額（次条第三項第二号において「控除対象外国所得税の額」という。）とする。ただし、法第九十五条第九項の規定の適用がある場合には、令第二百二十六条第一項に規定する控除後の金額とする。
art-41/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-2
The amount specified by Ministry of Finance Order as prescribed in Article 95, paragraph (10) of the Act is to be the amount of credit-eligible foreign income tax prescribed in paragraph (1) of the same Article (referred to as the "amount of credit-eligible foreign income tax" in paragraph (3), item (ii) of the following Article); provided, however, that where the provisions of Article 95, paragraph (9) of the Act apply, it is to be the amount after the deduction prescribed in Article 226, paragraph (1) of the Order.
machine translation, not official
### 第四十二条（繰越し又は繰戻しによる外国税額控除を受けるための書類等） — Documents, etc. for Receiving a Foreign Tax Credit by Carryover or Carryback
caption: machine translation, not official
art-42 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42
**第一項** 法第九十五条第十一項（外国税額控除）に規定する財務省令で定める書類は、同条第一項の規定による控除を受けるべき金額がない場合において同条第二項の規定の適用を受けようとするときにおける前条第一項各号に掲げる書類に相当する書類とする。
art-42/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (11) (Foreign Tax Credit) of the Act are to be documents equivalent to those listed in the items of paragraph (1) of the preceding Article where there is no creditable amount under paragraph (1) of the same Article and the person seeks the application of the provisions of paragraph (2) of the same Article.
machine translation, not official
**第二項** 法第九十五条第十一項に規定する繰越控除限度額又は繰越控除対象外国所得税額の計算の基礎となるべき事項の記載は、次の各号に掲げる計算に関する明細を示してしなければならない。
art-42/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2
The items that are the basis for calculation of the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes prescribed in Article 95, paragraph (11) of the Act must be indicated by showing the details of the calculations listed in the following items:
machine translation, not official
**一** その年の令第二百二十四条第四項若しくは第五項（繰越控除限度額等）に規定する国税の控除余裕額若しくは地方税の控除余裕額（以下この項において「控除余裕額」という。）又は同条第六項に規定する控除限度超過額（以下この項において「控除限度超過額」という。）に関する計算
art-42/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2/item-1
the calculation of the unused credit limit for national tax or the unused credit limit for local tax prescribed in Article 224, paragraph (4) or paragraph (5) (Maximum Carry-Over Credit, etc.) of the Order (hereinafter referred to as the "unused credit limit" in this paragraph) or the amount exceeding the credit limit prescribed in paragraph (6) of the same Article (hereinafter referred to as the "amount exceeding the credit limit" in this paragraph) for the year;
machine translation, not official
**二** その年の前年以前三年内の各年の控除余裕額又は控除限度超過額（これらの金額が当該各年分の法第九十五条第十項に規定する申告書等に添付された同条第十一項の規定による書類に当該各年の控除余裕額又は控除限度超過額として記載された金額と異なる場合には、これらの金額とその記載された金額とのうちいずれか低い金額）に関する計算
art-42/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2/item-2
the calculation of the unused credit limit or the amount exceeding the credit limit for each of the three years leading up to and including the year prior to the relevant year (where those amounts differ from the amounts indicated, as the unused credit limit or the amount exceeding the credit limit for the relevant year, in the documents under Article 95, paragraph (11) of the Act that are attached to the return, etc. prescribed in paragraph (10) of the same Article for each of those years, the lower of those amounts and the indicated amounts);
machine translation, not official
**三** 前号の控除余裕額又は控除限度超過額のうち令第二百二十四条第三項又は第二百二十五条第三項若しくは第四項（繰越控除対象外国所得税額等）の規定によりないものとみなされる部分の金額及び当該控除余裕額又は控除限度超過額からそのないものとみなされた部分の金額を控除した残額に関する計算
art-42/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2/item-3
the calculation of the amount, out of the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount set forth in the preceding item, that is deemed not to exist pursuant to the provisions of Article 224, paragraph (3), or Article 225, paragraph (3) or paragraph (4) (Amount of Creditable Foreign Income Tax to Be Carried Over, etc.) of the Order, and the amount that remains after deducting the portion deemed not to exist from the unused portion within the maximum creditable amount or the amount exceeding the maximum creditable amount;
Ministry of Justice translation — Japanese Law Translation Database System
**四** その年の控除限度超過額又は控除余裕額及び前号に規定する残額を基礎として計算した法第九十五条第二項に規定する繰越控除限度額（次項第一号において「繰越控除限度額」という。）又は同条第三項に規定する繰越控除対象外国所得税額（次項第一号において「繰越控除対象外国所得税額」という。）に関する計算
art-42/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2/item-4
the calculation of the maximum carry-over credit prescribed in Article 95, paragraph (2) of the Act (referred to as the "maximum carry-over credit" in item (i) of the following paragraph) or the carry-over, credit-eligible foreign income taxes prescribed in paragraph (3) of the same Article (referred to as the "carry-over, credit-eligible foreign income taxes" in item (i) of the following paragraph), calculated based on the amount exceeding the credit limit or the unused credit limit for the year and the remaining amount prescribed in the preceding item.
machine translation, not official
**第三項** 法第九十五条第十一項に規定する財務省令で定める金額は、次に掲げる金額とする。
art-42/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-3
The amounts specified by Ministry of Finance Order as prescribed in Article 95, paragraph (11) of the Act are to be the following amounts:
machine translation, not official
**一** 繰越控除限度額又は繰越控除対象外国所得税額に係る年のうち最も古い年以後の各年（次号において「繰越控除限度額等に係る各年」という。）の法第九十五条第一項に規定する控除限度額
art-42/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-3/item-1
the credit limit prescribed in Article 95, paragraph (1) of the Act for each year on or after the earliest of the years relating to the maximum carry-over credit or the carry-over, credit-eligible foreign income taxes (referred to as "each year relating to the maximum carry-over credit, etc." in the following item);
machine translation, not official
**二** 繰越控除限度額等に係る各年において納付することとなつた控除対象外国所得税の額（当該繰越控除限度額等に係る各年において法第九十五条第九項の規定の適用があつた場合には、令第二百二十六条第一項（外国所得税が減額された場合の特例）に規定する控除後の金額）
art-42/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-3/item-2
the amount of credit-eligible foreign income tax that became payable in each year relating to the maximum carry-over credit, etc. (where the provisions of Article 95, paragraph (9) of the Act applied in each year relating to the maximum carry-over credit, etc., the amount after the deduction prescribed in Article 226, paragraph (1) (Special Provisions on Cases Wherein Foreign Income Tax Was Reduced) of the Order).
machine translation, not official
### 第四十二条の二（国外事業所等帰属外部取引に関する書類） — Documents on External Transactions Attributed to Foreign Offices or Similar Establishments
caption: machine translation, not official
art-42-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2
**第一項** 法第九十五条第十二項（外国税額控除）に規定する財務省令で定める書類は、次に掲げる書類とする。
art-42-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (12) (Foreign Tax Credit) of the Act are to be the following:
machine translation, not official
**一** 法第九十五条第十二項に規定する居住者の国外事業所等（同条第四項第一号に規定する国外事業所等をいう。以下この条及び次条において同じ。）に帰せられる取引（以下この条において「国外事業所等帰属外部取引」という。）の内容を記載した書類
art-42-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1/item-1
a document stating the content of the transactions attributable to a foreign office or similar establishment (meaning the foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in this Article and the following Article) of a Resident prescribed in Article 95, paragraph (12) of the Act (hereinafter referred to as an "external transaction attributed to a foreign office or similar establishment" in this Article);
machine translation, not official
**二** 法第九十五条第十二項の居住者の国外事業所等及び事業場等（同条第四項第一号に規定する事業場等をいう。以下この条及び次条において同じ。）が国外事業所等帰属外部取引において使用した資産の明細並びに当該国外事業所等帰属外部取引に係る負債の明細を記載した書類
art-42-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1/item-2
a document stating the details of the assets used in an external transaction attributed to a foreign office or similar establishment by the foreign office or similar establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in this Article and the following Article) of a Resident referred to in Article 95, paragraph (12) of the Act, and the details of the liabilities pertaining to that external transaction attributed to a foreign office or similar establishment;
machine translation, not official
**三** 法第九十五条第十二項の居住者の国外事業所等及び事業場等が国外事業所等帰属外部取引において果たす機能（リスク（為替相場の変動、市場金利の変動、経済事情の変化その他の要因による当該国外事業所等帰属外部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。）の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能をいう。次号において同じ。）並びに当該機能に関連するリスクに係る事項を記載した書類
art-42-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1/item-3
a document stating matters concerning the functions (meaning human functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to the external transaction attributed to a foreign office or similar establishment due to fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), human functions relating to the attribution of assets, and other functions; the same applies in the following item) that the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (12) of the Act perform in the external transaction attributed to a foreign office or similar establishment, and the risk related to those functions;
machine translation, not official
**四** 法第九十五条第十二項の居住者の国外事業所等及び事業場等が国外事業所等帰属外部取引において果たした機能に関連する部門並びに当該部門の業務の内容を記載した書類
art-42-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1/item-4
a document stating the departments related to the functions performed in the external transaction attributed to a foreign office or similar establishment by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (12) of the Act, and the content of the business of those departments.
machine translation, not official
### 第四十二条の三（内部取引に関する書類） — Documents on Internal Dealings
caption: machine translation, not official
art-42-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3
**第一項** 法第九十五条第十三項（外国税額控除）に規定する財務省令で定める書類は、次に掲げる書類とする。
art-42-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (13) (Foreign Tax Credit) of the Act are to be the following:
machine translation, not official
**一** 法第九十五条第十三項の居住者の国外事業所等と事業場等との間の同条第四項第一号に規定する内部取引（以下この条において「内部取引」という。）に該当する資産の移転、役務の提供その他の事実を記載した注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類若しくはこれらに相当する書類又はその写し
art-42-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-1
an order form, contract, delivery note, receipt, estimate or other document equivalent thereto, or a document corresponding to any of these, or a copy thereof, that states the transfer of assets, provision of services or other facts falling under an internal dealing (meaning the internal dealing prescribed in Article 95, paragraph (4), item (i) of the Act; hereinafter referred to as an "internal dealing" in this Article) between the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act;
machine translation, not official
**二** 法第九十五条第十三項の居住者の国外事業所等及び事業場等が内部取引において使用した資産の明細並びに当該内部取引に係る負債の明細を記載した書類
art-42-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-2
a document stating the details of the assets used in an internal dealing by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act, and the details of the liabilities pertaining to that internal dealing;
machine translation, not official
**三** 法第九十五条第十三項の居住者の国外事業所等及び事業場等が内部取引において果たす機能（リスク（為替相場の変動、市場金利の変動、経済事情の変化その他の要因による当該内部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。）の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能をいう。次号において同じ。）並びに当該機能に関連するリスクに係る事項を記載した書類
art-42-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-3
a document stating matters concerning the functions (meaning human functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to the internal dealing due to fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), human functions relating to the attribution of assets, and other functions; the same applies in the following item) that the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act perform in the internal dealing, and the risk related to those functions;
machine translation, not official
**四** 法第九十五条第十三項の居住者の国外事業所等及び事業場等が内部取引において果たした機能に関連する部門並びに当該部門の業務の内容を記載した書類
art-42-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-4
a document stating the departments related to the functions performed in the internal dealing by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act, and the content of the business of those departments.
machine translation, not official
**五** その他内部取引に関連する事実（資産の移転、役務の提供その他内部取引に関連して生じた事実をいう。）が生じたことを証する書類
art-42-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-5
a document certifying that other facts related to an internal dealing (meaning the transfer of assets, provision of services or other facts that arose in connection with an internal dealing) have arisen.
machine translation, not official
### 第四十三条（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例） — Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan
caption: machine translation, not official
art-43 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-43
**第一項** 法第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）（同条第二項において準用する場合を含む。）の規定の適用がある場合における第四十一条第一項（外国税額控除を受けるための書類等）の規定の適用については、同項第一号中「名称並びに」とあるのは「名称、」と、「同項」とあるのは「法第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）」と、「次号」とあるのは「以下この号及び次号」と、「説明」とあるのは「説明並びに当該外国所得税に関する法令において、当該外国所得税の額の計算に当たつて法第六十条の二（国外転出をする場合の譲渡所得等の特例）の規定の適用を受けたことを考慮しないものとされている旨」とする。
art-43/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-43/par-1
In the application of the provisions of Article 41, paragraph (1) (Documents, etc. for Receiving a Foreign Tax Credit) to a case where the provisions of Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act (including as applied mutatis mutandis pursuant to paragraph (2) of the same Article) apply, the phrase "that is imposing the tax, and" in item (i) of Article 41, paragraph (1) is deemed to be replaced with "that is imposing the tax,", the phrase "in the same paragraph" with "in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) of the Act", the phrase "in the following item" with "hereinafter in this item and the following item", and the phrase "an explanation" with "an explanation and the fact that, under the laws and regulations concerning the foreign income tax, the application of the provisions of Article 60-2 (Special Provisions on Capital Gains upon Departure from Japan) of the Act is not to be taken into consideration in calculating the amount of the foreign income tax".
machine translation, not official
### 第四十四条 〔削除 / repealed〕
art-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-44
**第一項** 削除
art-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-44/par-1
---
## Cites
- art-40-3/par-1: 令第二百七条 → e-Gov law 340CO0000000096, 第二百七条 (Article 207), art-207 — not held in this collection
- art-40-3/par-1/item-1: 介護保険法（平成九年法律第百二十三号）第四十八条第一項第一号 → 介護保険法 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-48/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-48/par-1/item-1
- art-40-3/par-1/item-1: 次項 → 所得税法施行規則 第四十条の三第二項 (Article 40-3, paragraph (2)), art-40-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-3/par-2
- art-40-3/par-1/item-1: 同法第四十二条の二第一項 → 介護保険法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-42-2/par-1 · https://japanlaw.org/l/409AC0000000123/art-42-2/par-1
- art-40-3/par-1/item-1: 同法第八条第二十二項 → 介護保険法 第八条第二十二項 (Article 8, paragraph (22)), art-8/par-22 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-22 · https://japanlaw.org/l/409AC0000000123/art-8/par-22
- art-40-3/par-1/item-1: 令第二百七条 → e-Gov law 340CO0000000096, 第二百七条 (Article 207), art-207 — not held in this collection
- art-40-3/par-1/item-2: 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第十八条第一項 → 高齢者の医療の確保に関する法律 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-18/par-1 · https://japanlaw.org/l/357AC0000000080/art-18/par-1
- art-40-3/par-2: 令第二百七条第三号 → e-Gov law 340CO0000000096, 第二百七条第一項第三号 (Article 207, paragraph (1), item (iii)), art-207/par-1/item-3 — not held in this collection
- art-40-4/par-1: 令第二百八条第二号 → e-Gov law 340CO0000000096, 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — not held in this collection
- art-40-4/par-1: この条 → 所得税法施行規則 第四十条の四 (Article 40-4), art-40-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4
- art-40-4/par-1/item-2: 前号 → 所得税法施行規則 第四十条の四第一項第一号 (Article 40-4, paragraph (1), item (i)), art-40-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-1
- art-40-4/par-1/item-3: 令第二百八条第二号 → e-Gov law 340CO0000000096, 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — not held in this collection
- art-40-4/par-1/item-4: 前号 → 所得税法施行規則 第四十条の四第一項第三号 (Article 40-4, paragraph (1), item (iii)), art-40-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-3
- art-40-4/par-1/item-5: 第一号 → 所得税法施行規則 第四十条の四第一項第一号 (Article 40-4, paragraph (1), item (i)), art-40-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-4/par-1/item-1
- art-40-4/par-1/item-5: 令第二百八条第二号 → e-Gov law 340CO0000000096, 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — not held in this collection
- art-40-5/par-1: 令第二百八条の八第一項 → e-Gov law 340CO0000000096, 第二百八条の八第一項 (Article 208-8, paragraph (1)), art-208-8/par-1 — not held in this collection
- art-40-5/par-1: 次項 → 所得税法施行規則 第四十条の五第二項 (Article 40-5, paragraph (2)), art-40-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-5/par-2
- art-40-5/par-2: 令第二百八条の八第二項 → e-Gov law 340CO0000000096, 第二百八条の八第二項 (Article 208-8, paragraph (2)), art-208-8/par-2 — not held in this collection
- art-40-6/par-1: 令第二百十条第二号 → e-Gov law 340CO0000000096, 第二百十条第一項第二号 (Article 210, paragraph (1), item (ii)), art-210/par-1/item-2 — not held in this collection
- art-40-6/par-1: この条 → 所得税法施行規則 第四十条の六 (Article 40-6), art-40-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-6
- art-40-7/par-1: 令第二百十一条第三号 → e-Gov law 340CO0000000096, 第二百十一条第一項第三号 (Article 211, paragraph (1), item (iii)), art-211/par-1/item-3 — not held in this collection
- art-40-7/par-1/item-1: 令第二百十一条第三号 → e-Gov law 340CO0000000096, 第二百十一条第一項第三号 (Article 211, paragraph (1), item (iii)), art-211/par-1/item-3 — not held in this collection
- art-40-7/par-1/item-1: この条 → 所得税法施行規則 第四十条の七 (Article 40-7), art-40-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7
- art-40-7/par-2: 前項 → 所得税法施行規則 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-1
- art-40-7/par-2/item-1: 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-40-7/par-2/item-1: 水産業協同組合法（昭和二十三年法律第二百四十二号）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-40-7/par-2/item-1: 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-40-7/par-2/item-2: 前号 → 所得税法施行規則 第四十条の七第二項第一号 (Article 40-7, paragraph (2), item (i)), art-40-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-7/par-2/item-1
- art-40-8/par-1: 令第二百十四条第三号 → e-Gov law 340CO0000000096, 第二百十四条第一項第三号 (Article 214, paragraph (1), item (iii)), art-214/par-1/item-3 — not held in this collection
- art-40-8/par-1: この条 → 所得税法施行規則 第四十条の八 (Article 40-8), art-40-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-8
- art-40-9/par-1: 令第二百十七条第四号 → e-Gov law 340CO0000000096, 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — not held in this collection
- art-40-9/par-1: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 · https://japanlaw.org/l/322AC0000000026/art-124
- art-40-9/par-1/item-1: 学校教育法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 · https://japanlaw.org/l/322AC0000000026/art-125/par-1
- art-40-9/par-1/item-1: 次号 → 所得税法施行規則 第四十条の九第一項第二号 (Article 40-9, paragraph (1), item (ii)), art-40-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-3#art-40-9/par-1/item-2
- art-40-9/par-1/item-2: 学校教育法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 · https://japanlaw.org/l/322AC0000000026/art-125/par-1
- art-40-9/par-2: 令第二百十七条第四号 → e-Gov law 340CO0000000096, 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — not held in this collection
- art-40-9/par-2: 学校教育法第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/school-education-act/art-134/par-1 · https://japanlaw.org/l/322AC0000000026/art-134/par-1
- art-40-10/par-1: 法第九十三条第二項 → 所得税法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/ja/income-tax-act/art-93/par-2 · https://japanlaw.org/l/340AC0000000033/art-93/par-2
- art-40-10/par-1: 同条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1
- art-40-10/par-1: 租税特別措置法施行令（昭和三十二年政令第四十三号）第四条の三第三項第二号 → e-Gov law 332CO0000000043, 第四条の三第三項第二号 (Article 4-3, paragraph (3), item (ii)), art-4-3/par-3/item-2 — not held in this collection
- art-40-10/par-1/item-1: 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-40-10/par-1/item-1: 同条第七項 → 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-40-10/par-1/item-1: 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-40-10/par-1/item-2: 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-40-10/par-1/item-2: 同条第五項 → 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-40-10/par-1/item-2: 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-40-10/par-1/item-3: 法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- art-40-10/par-1/item-3: 第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3
- art-40-10/par-1/item-4: 租税特別措置法（昭和三十二年法律第二十六号）第八条の四第四項 → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-4
- art-40-10/par-1/item-4: 第五項 → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-5
- art-40-10/par-1/item-4: 第六項 → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6
- art-40-11/par-1: 令第二百二十一条の三第七項 → e-Gov law 340CO0000000096, 第二百二十一条の三第七項 (Article 221-3, paragraph (7)), art-221-3/par-7 — not held in this collection
- art-40-11/par-1/item-1: 令第二百二十一条の三第六項 → e-Gov law 340CO0000000096, 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — not held in this collection
- art-40-11/par-1/item-2: 令第二百二十一条の三第六項 → e-Gov law 340CO0000000096, 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — not held in this collection
- art-40-11/par-1/item-3: 前号 → 所得税法施行規則 第四十条の十一第一項第二号 (Article 40-11, paragraph (1), item (ii)), art-40-11/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11/par-1/item-2
- art-40-12/par-1: 令第二百二十一条の四第三項第一号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第一号 (Article 221-4, paragraph (3), item (i)), art-221-4/par-3/item-1 — not held in this collection
- art-40-12/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十二第一項第一号 (Article 40-12, paragraph (1), item (i)), art-40-12/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-1
- art-40-12/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十二第一項第二号 (Article 40-12, paragraph (1), item (ii)), art-40-12/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-2
- art-40-12/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十二第一項第三号 (Article 40-12, paragraph (1), item (iii)), art-40-12/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-12/par-1/item-3
- art-40-13/par-1: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection
- art-40-13/par-1: 第一号 → 所得税法施行規則 第四十条の十三第一項第一号 (Article 40-13, paragraph (1), item (i)), art-40-13/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-1
- art-40-13/par-1: 第二号 → 所得税法施行規則 第四十条の十三第一項第二号 (Article 40-13, paragraph (1), item (ii)), art-40-13/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-2
- art-40-13/par-1/item-1/sub-1: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection
- art-40-13/par-1/item-1/sub-1: この号 → 所得税法施行規則 第四十条の十三第一項第一号 (Article 40-13, paragraph (1), item (i)), art-40-13/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-1
- art-40-13/par-1/item-1/sub-1: この条 → 所得税法施行規則 第四十条の十三 (Article 40-13), art-40-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13
- art-40-13/par-1/item-1/sub-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-40-13/par-1/item-1/sub-1: この項 → 所得税法施行規則 第四十条の十三第一項 (Article 40-13, paragraph (1)), art-40-13/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1
- art-40-13/par-1/item-2: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection
- art-40-13/par-2: 前項第二号 → 所得税法施行規則 第四十条の十三第一項第二号 (Article 40-13, paragraph (1), item (ii)), art-40-13/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-13/par-1/item-2
- art-40-14/par-1: 令第二百二十一条の四第五項 → e-Gov law 340CO0000000096, 第二百二十一条の四第五項 (Article 221-4, paragraph (5)), art-221-4/par-5 — not held in this collection
- art-40-14/par-1/item-1: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-14/par-1/item-2: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-14/par-1/item-3: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-14/par-1/item-4: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-15/par-1: 令第二百二十一条の四第十項 → e-Gov law 340CO0000000096, 第二百二十一条の四第十項 (Article 221-4, paragraph (10)), art-221-4/par-10 — not held in this collection
- art-40-15/par-1/item-1: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection
- art-40-15/par-1/item-1: 同条第六項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第六項第二号 (Article 221-4, paragraph (6), item (ii)), art-221-4/par-6/item-2 — not held in this collection
- art-40-15/par-1/item-1: 同条第一項 → e-Gov law 340CO0000000096, 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — not held in this collection
- art-40-15/par-1/item-1: 第三号 → 所得税法施行規則 第四十条の十五第一項第三号 (Article 40-15, paragraph (1), item (iii)), art-40-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1/item-3
- art-40-15/par-1/item-2: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection
- art-40-15/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十五第一項第一号 (Article 40-15, paragraph (1), item (i)), art-40-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1/item-1
- art-40-15/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十五第一項第二号 (Article 40-15, paragraph (1), item (ii)), art-40-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-15/par-1/item-2
- art-40-16/par-1: 第四十条の十一 → 所得税法施行規則 第四十条の十一 (Article 40-11), art-40-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-10#art-40-11
- art-40-16/par-1: 令第二百二十一条の六第三項 → e-Gov law 340CO0000000096, 第二百二十一条の六第三項 (Article 221-6, paragraph (3)), art-221-6/par-3 — not held in this collection
- art-40-17/par-1: 令第二百二十二条の二第三項第三号 → e-Gov law 340CO0000000096, 第二百二十二条の二第三項第三号 (Article 222-2, paragraph (3), item (iii)), art-222-2/par-3/item-3 — not held in this collection
- art-40-17/par-1/item-1: 次号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-2
- art-40-17/par-1/item-2: 前号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-1
- art-40-17/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-1
- art-40-17/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-2
- art-40-17/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-1
- art-40-17/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-2
- art-40-17/par-1/item-4: 前三号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-3
- art-40-17/par-1/item-5: この号 → 所得税法施行規則 第四十条の十七第一項第五号 (Article 40-17, paragraph (1), item (v)), art-40-17/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-5
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-1
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-2
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-3
- art-40-17/par-1/item-5: 前各号 → 所得税法施行規則 第四十条の十七第一項第四号 (Article 40-17, paragraph (1), item (iv)), art-40-17/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4
- art-40-17/par-1/item-6: 第四号 → 所得税法施行規則 第四十条の十七第一項第四号 (Article 40-17, paragraph (1), item (iv)), art-40-17/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4
- art-40-17/par-1/item-6: 前三号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-3
- art-40-17/par-1/item-6: 前三号 → 所得税法施行規則 第四十条の十七第一項第五号 (Article 40-17, paragraph (1), item (v)), art-40-17/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-5
- art-40-17/par-1/item-6: 次号 → 所得税法施行規則 第四十条の十七第一項第七号 (Article 40-17, paragraph (1), item (vii)), art-40-17/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-7
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第一号 (Article 40-17, paragraph (1), item (i)), art-40-17/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-1
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第二号 (Article 40-17, paragraph (1), item (ii)), art-40-17/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-2
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第三号 (Article 40-17, paragraph (1), item (iii)), art-40-17/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-3
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第四号 (Article 40-17, paragraph (1), item (iv)), art-40-17/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-4
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第五号 (Article 40-17, paragraph (1), item (v)), art-40-17/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-5
- art-40-17/par-1/item-7: 前各号 → 所得税法施行規則 第四十条の十七第一項第六号 (Article 40-17, paragraph (1), item (vi)), art-40-17/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-1/item-6
- art-40-17/par-2: 令第二百二十二条の二第三項第四号 → e-Gov law 340CO0000000096, 第二百二十二条の二第三項第四号 (Article 222-2, paragraph (3), item (iv)), art-222-2/par-3/item-4 — not held in this collection
- art-40-17/par-2: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-40-17/par-2: この項 → 所得税法施行規則 第四十条の十七第二項 (Article 40-17, paragraph (2)), art-40-17/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-40-17/par-2
- art-40-17/par-2: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41/par-1: 法第九十五条第十項 → 所得税法 第九十五条第十項 (Article 95, paragraph (10)), art-95/par-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-10 · https://japanlaw.org/l/340AC0000000033/art-95/par-10
- art-41/par-1/item-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41/par-1/item-1: 次号 → 所得税法施行規則 第四十一条第一項第二号 (Article 41, paragraph (1), item (ii)), art-41/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-2
- art-41/par-1/item-2: 法第九十五条第九項 → 所得税法 第九十五条第九項 (Article 95, paragraph (9)), art-95/par-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-9 · https://japanlaw.org/l/340AC0000000033/art-95/par-9
- art-41/par-1/item-2: 令第二百二十六条第一項 → e-Gov law 340CO0000000096, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection
- art-41/par-1/item-2: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41/par-1/item-2: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-41/par-1/item-2: 法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 · https://japanlaw.org/l/340AC0000000033/art-95/par-3
- art-41/par-1/item-3: 第一号 → 所得税法施行規則 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-1
- art-41/par-2: 法第九十五条第十項 → 所得税法 第九十五条第十項 (Article 95, paragraph (10)), art-95/par-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-10 · https://japanlaw.org/l/340AC0000000033/art-95/par-10
- art-41/par-2: 同条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41/par-2: 次条第三項第二号 → 所得税法施行規則 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-3/item-2
- art-41/par-2: 法第九十五条第九項 → 所得税法 第九十五条第九項 (Article 95, paragraph (9)), art-95/par-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-9 · https://japanlaw.org/l/340AC0000000033/art-95/par-9
- art-41/par-2: 令第二百二十六条第一項 → e-Gov law 340CO0000000096, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection
- art-42/par-1: 法第九十五条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/ja/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-1: 同条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-42/par-1: 同条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-42/par-1: 前条第一項 → 所得税法施行規則 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1
- art-42/par-2: 法第九十五条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/ja/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-2/item-1: 令第二百二十四条第四項 → e-Gov law 340CO0000000096, 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — not held in this collection
- art-42/par-2/item-1: 第五項 → e-Gov law 340CO0000000096, 第二百二十四条第五項 (Article 224, paragraph (5)), art-224/par-5 — not held in this collection
- art-42/par-2/item-1: この項 → 所得税法施行規則 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2
- art-42/par-2/item-1: 同条第六項 → e-Gov law 340CO0000000096, 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — not held in this collection
- art-42/par-2/item-2: 法第九十五条第十項 → 所得税法 第九十五条第十項 (Article 95, paragraph (10)), art-95/par-10 — https://japanlaw.org/ja/income-tax-act/art-95/par-10 · https://japanlaw.org/l/340AC0000000033/art-95/par-10
- art-42/par-2/item-2: 同条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/ja/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-2/item-3: 前号 → 所得税法施行規則 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2/item-2
- art-42/par-2/item-3: 令第二百二十四条第三項 → e-Gov law 340CO0000000096, 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — not held in this collection
- art-42/par-2/item-3: 第二百二十五条第三項 → e-Gov law 340CO0000000096, 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — not held in this collection
- art-42/par-2/item-3: 第四項 → e-Gov law 340CO0000000096, 第二百二十五条第四項 (Article 225, paragraph (4)), art-225/par-4 — not held in this collection
- art-42/par-2/item-4: 前号 → 所得税法施行規則 第四十二条第二項第三号 (Article 42, paragraph (2), item (iii)), art-42/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-2/item-3
- art-42/par-2/item-4: 法第九十五条第二項 → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/ja/income-tax-act/art-95/par-2 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-42/par-2/item-4: 次項第一号 → 所得税法施行規則 第四十二条第三項第一号 (Article 42, paragraph (3), item (i)), art-42/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-3/item-1
- art-42/par-2/item-4: 同条第三項 → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/ja/income-tax-act/art-95/par-3 · https://japanlaw.org/l/340AC0000000033/art-95/par-3
- art-42/par-3: 法第九十五条第十一項 → 所得税法 第九十五条第十一項 (Article 95, paragraph (11)), art-95/par-11 — https://japanlaw.org/ja/income-tax-act/art-95/par-11 · https://japanlaw.org/l/340AC0000000033/art-95/par-11
- art-42/par-3/item-1: 次号 → 所得税法施行規則 第四十二条第三項第二号 (Article 42, paragraph (3), item (ii)), art-42/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42/par-3/item-2
- art-42/par-3/item-1: 法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-42/par-3/item-2: 法第九十五条第九項 → 所得税法 第九十五条第九項 (Article 95, paragraph (9)), art-95/par-9 — https://japanlaw.org/ja/income-tax-act/art-95/par-9 · https://japanlaw.org/l/340AC0000000033/art-95/par-9
- art-42/par-3/item-2: 令第二百二十六条第一項 → e-Gov law 340CO0000000096, 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — not held in this collection
- art-42-2/par-1: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-1: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-1: 同条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-42-2/par-1/item-1: この条 → 所得税法施行規則 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2
- art-42-2/par-1/item-1: 次条 → 所得税法施行規則 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3
- art-42-2/par-1/item-2: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-2: 同条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-42-2/par-1/item-2: この条 → 所得税法施行規則 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2
- art-42-2/par-1/item-2: 次条 → 所得税法施行規則 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3
- art-42-2/par-1/item-3: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-3: この号 → 所得税法施行規則 第四十二条の二第一項第三号 (Article 42-2, paragraph (1), item (iii)), art-42-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1/item-3
- art-42-2/par-1/item-3: 次号 → 所得税法施行規則 第四十二条の二第一項第四号 (Article 42-2, paragraph (1), item (iv)), art-42-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-2/par-1/item-4
- art-42-2/par-1/item-4: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/ja/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-3/par-1: 法第九十五条第十三項 → 所得税法 第九十五条第十三項 (Article 95, paragraph (13)), art-95/par-13 — https://japanlaw.org/ja/income-tax-act/art-95/par-13 · https://japanlaw.org/l/340AC0000000033/art-95/par-13
- art-42-3/par-1/item-1: 法第九十五条第十三項 → 所得税法 第九十五条第十三項 (Article 95, paragraph (13)), art-95/par-13 — https://japanlaw.org/ja/income-tax-act/art-95/par-13 · https://japanlaw.org/l/340AC0000000033/art-95/par-13
- art-42-3/par-1/item-1: 同条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-42-3/par-1/item-1: この条 → 所得税法施行規則 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3
- art-42-3/par-1/item-2: 法第九十五条第十三項 → 所得税法 第九十五条第十三項 (Article 95, paragraph (13)), art-95/par-13 — https://japanlaw.org/ja/income-tax-act/art-95/par-13 · https://japanlaw.org/l/340AC0000000033/art-95/par-13
- art-42-3/par-1/item-3: 法第九十五条第十三項 → 所得税法 第九十五条第十三項 (Article 95, paragraph (13)), art-95/par-13 — https://japanlaw.org/ja/income-tax-act/art-95/par-13 · https://japanlaw.org/l/340AC0000000033/art-95/par-13
- art-42-3/par-1/item-3: この号 → 所得税法施行規則 第四十二条の三第一項第三号 (Article 42-3, paragraph (1), item (iii)), art-42-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-3
- art-42-3/par-1/item-3: 次号 → 所得税法施行規則 第四十二条の三第一項第四号 (Article 42-3, paragraph (1), item (iv)), art-42-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42-3/par-1/item-4
- art-42-3/par-1/item-4: 法第九十五条第十三項 → 所得税法 第九十五条第十三項 (Article 95, paragraph (13)), art-95/par-13 — https://japanlaw.org/ja/income-tax-act/art-95/par-13 · https://japanlaw.org/l/340AC0000000033/art-95/par-13
- art-43/par-1: 法第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-95-2/par-1
- art-43/par-1: 同条第二項 → 所得税法 第九十五条の二第二項 (Article 95-2, paragraph (2)), art-95-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-95-2/par-2
- art-43/par-1: 第四十一条第一項 → 所得税法施行規則 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1
- art-43/par-1: 同項第一号 → 所得税法施行規則 第四十一条第一項第一号 (Article 41, paragraph (1), item (i)), art-41/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-1
- art-43/par-1: 次号 → 所得税法施行規則 第四十一条第一項第二号 (Article 41, paragraph (1), item (ii)), art-41/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-40-17#art-41/par-1/item-2
- art-43/par-1: 法第六十条の二 → 所得税法 第六十条の二 (Article 60-2), art-60-2 — https://japanlaw.org/ja/income-tax-act/art-60-2 · https://japanlaw.org/l/340AC0000000033/art-60-2
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## 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 2027-01-01 (https://laws.e-gov.go.jp/law/340M50000040011/20270101_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-20261027T143811-026, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-027, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-028, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-029, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-030, 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-20261027T143811-030, 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