# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一章 (Part 3, Chapter 1)
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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: 第一章 (Part 3, Chapter 1) — address `pt-3/ch-1`
- 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-3/ch-1/from-art-66-2#pt-3/ch-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-3/ch-1
- Every provision below carries its address and its place on this text's page on the line under it.
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Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第一章 非居住者の納税義務 — Chapter I Tax Liability of Nonresidents
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-3/ch-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#pt-3/ch-1
### 第六十六条の二（不動産関連法人の上場株式に類するものの範囲） — (Scope of Shares Similar to Listed Shares of Real Estate-Related Corporations)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-66-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2
**第一項** 令第二百八十一条第九項第一号（国内にある資産の譲渡により生ずる所得）に規定する金融商品取引所に上場されている株式又は出資に類するものとして財務省令で定めるものは、次に掲げるものとする。
art-66-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2/par-1
Shares to be specified by Ministry of Finance Order as being similar to shares or capital contributions listed on a financial instruments exchange, as prescribed in Article 281, paragraph (9), item (i) (Income Arising from the Transfer of Assets Located in Japan) of the Order, are as follows:
machine translation, not official
**一** 店頭売買登録銘柄（株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この条において同じ。）で、金融商品取引法第二条第十三項（定義）に規定する認可金融商品取引業協会（次号において「認可金融商品取引業協会」という。）が、その定める規則に従い、その店頭売買につき、その売買価格を発表し、かつ、当該株式の発行法人に関する資料を公開するものとして登録したものをいう。）として登録された株式
art-66-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2/par-1/item-1
shares registered as issues registered for over-the-counter trading (meaning shares (including capital contributions and units of investment prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Article) that an authorized financial instruments firms association as prescribed in Article 2, paragraph (13) (Definitions) of the Financial Instruments and Exchange Act (referred to as an "authorized financial instruments firms association" in the following item) has registered, in accordance with the rules it has defined, as shares whose sales prices for over-the-counter trading are to be publicized and for which materials concerning the issuing corporation thereof are to be open to the public);
Ministry of Justice translation — Japanese Law Translation Database System
**二** 店頭管理銘柄株式（金融商品取引法第二条第十六項に規定する金融商品取引所への上場が廃止され、又は前号に規定する店頭売買登録銘柄としての登録が取り消された株式のうち、認可金融商品取引業協会が、その定める規則に従い指定したものをいう。）
art-66-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2/par-1/item-2
shares of over-the-counter controlled issues (meaning shares which have been delisted from a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or whose registration as issues registered for over-the-counter trading as prescribed in the preceding item has been canceled, and which have been designated by an authorized financial instruments firms association in accordance with the rules it has defined);
Ministry of Justice translation — Japanese Law Translation Database System
**三** 金融商品取引法第二条第八項第三号ロに規定する外国金融商品市場において売買されている株式
art-66-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2/par-1/item-3
shares traded on a foreign financial instruments market as prescribed in Article 2, paragraph (8), item (iii), (b) of the Financial Instruments and Exchange Act.
Ministry of Justice translation — Japanese Law Translation Database System
### 第六十六条の三（発生し得る危険の範囲） — Scope of Risks That May Arise
caption: machine translation, not official
art-66-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3
**第一項** 令第二百九十二条の三第二項第一号ハ（恒久的施設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-66-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1
The risks that may arise for the reasons specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (2), item (i), (c) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) 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-66-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-1
the risk that may arise from non-performance of a contract by the other party 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-66-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-2
the risk 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-66-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-3
the risk that may arise from errors in processing clerical work or otherwise in carrying out routine business;
machine translation, not official
**四** 前三号に掲げるものに類する危険
art-66-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-4
risks similar to those listed in the preceding three items.
machine translation, not official
### 第六十六条の四（同業個人比準法を用いた恒久的施設帰属資本相当額の計算） — Calculation of the Amount Equivalent to Capital Attributed to a Permanent Establishment Using the Peer Individual Comparison Method
caption: machine translation, not official
art-66-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4
**第一項** 令第二百九十二条の三第二項第二号イ（恒久的施設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分の一に満たない場合とする。
art-66-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1
The cases specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (2), item (ii), (a) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are cases where the ratio listed in item (i) is less than approximately one half of 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-66-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-1
the ratio of the amount listed in (a) to the amount listed in (b):
machine translation, not official
**イ** 令第二百九十二条の三第二項第二号に規定する非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（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る純資産の額）
art-66-4/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-1/sub-1
the amount of net assets recorded on the balance sheet as of December 31 of the relevant year of the comparable individual relating to the Nonresident prescribed in Article 292-3, paragraph (2), item (ii) of the Order (meaning the comparable individual prescribed in (a) of that item; the same applies hereinafter in this item) (where that comparable individual is a Nonresident, the amount of net assets relating to the permanent establishment of the Nonresident who is that comparable individual);
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（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る資産の額）
art-66-4/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-1/sub-2
the amount of total assets recorded on the balance sheet as of December 31 of the relevant year of the comparable individual referred to in (a) (where that comparable individual is a Nonresident, the amount of assets relating to the permanent establishment of the Nonresident who is that comparable individual);
machine translation, not official
**二** 令第二百九十二条の三第二項第二号に規定する非居住者の恒久的施設を通じて行う主たる事業と同種の事業を国内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-66-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-2
the ratio of the average amount of net assets to the average amount of total assets of individuals who carry on in Japan the same kind of business as the principal business conducted through the permanent establishment of the Nonresident prescribed in Article 292-3, paragraph (2), 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内において行う個人の貸借対照表（同号の非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-66-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/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 based on the balance sheets of the individuals who carry on in Japan the same kind of business prescribed in that item (limited to those relating to each of the three years leading up to and including the year prior to the relevant year of the Nonresident referred to in that item).
machine translation, not official
### 第六十六条の五（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
caption: machine translation, not official
art-66-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5
**第一項** 令第二百九十二条の三第五項（恒久的施設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-66-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (5) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are the following:
machine translation, not official
**一** 令第二百九十二条の三第四項の規定の適用を受けようとする非居住者の氏名及び居所
art-66-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1/item-1
the name and residence of the Nonresident who wishes to receive application of Article 292-3, paragraph (4) of the Order;
machine translation, not official
**二** 恒久的施設を通じて行う事業の経営の責任者の氏名
art-66-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1/item-2
the name of the responsible person for the management of the business conducted through a permanent establishment;
machine translation, not official
**三** 令第二百九十二条の三第四項の規定の適用を受けようとする最初の年
art-66-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1/item-3
the first year in which the person wishes to receive application of Article 292-3, paragraph (4) of the Order;
machine translation, not official
**四** 令第二百九十二条の三第四項に規定する一定の日
art-66-5/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1/item-4
the fixed date prescribed in Article 292-3, paragraph (4) of the Order;
machine translation, not official
**五** 令第二百九十二条の三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-66-5/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1/item-5
the reason it is difficult to calculate the amount of risk-weighted assets prescribed in Article 292-3, paragraph (4) of the Order by the deadline for the Tax Return prescribed in Article 292-3, paragraph (4) of the Order;
machine translation, not official
**六** その他参考となるべき事項
art-66-5/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-5/par-1/item-6
any other matters for reference.
machine translation, not official
### 第六十六条の六（資本配賦法等を用いた恒久的施設帰属資本相当額を計算することができない場合） — Cases Where the Amount of Capital Equivalent Attributable to a Permanent Establishment Cannot Be Calculated Using the Capital Allocation Method, etc.
caption: machine translation, not official
art-66-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6
**第一項** 令第二百九十二条の三第六項第二号（恒久的施設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分の一に満たない場合とする。
art-66-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1
The cases specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (6), item (ii) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment) of the Order are cases where the ratio listed in item (i) is less than approximately one-half of 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-66-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-1
the ratio of the amount listed in (a) to the amount listed in (b):
machine translation, not official
**イ** 令第二百九十二条の三第二項第一号に規定する非居住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純資産の額
art-66-6/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-1/sub-1
the amount of net assets recorded in the balance sheet as of December 31 of that year of the Nonresident prescribed in Article 292-3, paragraph (2), item (i) of the Order;
machine translation, not official
**ロ** イの非居住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
art-66-6/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-1/sub-2
the amount of total assets recorded in the balance sheet as of December 31 of that year of the Nonresident in (a);
machine translation, not official
**二** 令第二百九十二条の三第二項第一号に規定する非居住者の恒久的施設を通じて行う主たる事業と同種の事業を国内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-66-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-2
the ratio of the average amount of net assets to the average amount of total assets of an individual who conducts in Japan the same kind of business as the principal business conducted through the permanent establishment of the Nonresident prescribed in Article 292-3, paragraph (2), item (i) 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内において行う個人の貸借対照表（同号の非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-66-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-2
The ratio of the average amount of net assets to the average amount of total assets in item (ii) of the preceding paragraph is to be calculated by a reasonable method based on the balance sheets of individuals who conduct in Japan the same kind of business prescribed in that item (limited to those for each year within the three years on or before the year preceding that year of the Nonresident in that item).
machine translation, not official
### 第六十六条の七（配賦経費に関する書類） — Documents on Allocated Expenses
caption: machine translation, not official
art-66-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7
**第一項** 法第百六十五条の五第一項（配賦経費に関する書類の保存がない場合における配賦経費の必要経費不算入）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-66-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 165-5, paragraph (1) (Exclusion of Allocated Expenses from Necessary Expenses If Documents on Allocated Expenses Are Not Retained) of the Act are the following documents:
machine translation, not official
**一** 法第百六十五条の五第一項に規定する配賦経費の配分の基礎となる費用が同項の非居住者の恒久的施設を通じて行う事業及びそれ以外の事業に共通するものであることについての説明、その明細並びにその内容を記載した書類
art-66-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7/par-1/item-1
a document stating an explanation that the expenses that form the basis for the allocation of the allocated expenses prescribed in Article 165-5, paragraph (1) of the Act are common to the business conducted through the permanent establishment of the Nonresident in that paragraph and other businesses, and the details and content thereof;
machine translation, not official
**二** 令第二百九十二条第三項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）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-66-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7/par-1/item-2
a document stating the details of the calculation method for allocation by the standard recognized as reasonable prescribed in Article 292, paragraph (3) (Calculation of the Tax Base, etc. of Income Tax on Comprehensive Taxation of Income Attributable to a Permanent Establishment) of the Order;
machine translation, not official
**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-66-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7/par-1/item-3
a document stating the reasons why the calculation method in the preceding item is reasonable.
machine translation, not official
### 第六十六条の七の二（非居住者に係る分配時調整外国税相当額の控除を受けるための添付書類） — Documents to Be Attached for Receiving the Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents
caption: machine translation, not official
art-66-7-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7-2
**第一項** 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）の規定は、法第百六十五条の五の三第二項（非居住者に係る分配時調整外国税相当額の控除）において準用する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について準用する。
art-66-7-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7-2/par-1
The provisions of Article 40-10 (Documents to Be Attached for Receiving the Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis to 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 as applied mutatis mutandis in Article 165-5-3, paragraph (2) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act.
machine translation, not official
### 第六十六条の八（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
caption: machine translation, not official
art-66-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-8
**第一項** 令第二百九十二条の七第三項（国外所得金額）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-66-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-8/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 292-7, paragraph (3) (Amount of Income from Sources Outside Japan) of the Order are the following documents:
machine translation, not official
**一** 令第二百九十二条の七第二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-66-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-8/par-1/item-1
a document stating the details and content of the expenses that form the basis for the allocation of the amount of common expenses prescribed in Article 292-7, paragraph (2) of the Order;
machine translation, not official
**二** 令第二百九十二条の七第二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-66-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-8/par-1/item-2
a document stating the details of the calculation method for allocation by the standard recognized as reasonable prescribed in Article 292-7, paragraph (2) of the Order;
machine translation, not official
**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-66-8/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-8/par-1/item-3
a document stating the reasons why the calculation method in the preceding item is reasonable.
machine translation, not official
### 第六十六条の九（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-66-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-9
**第一項** 第四十一条（外国税額控除を受けるための書類等）の規定は法第百六十五条の六第七項（非居住者に係る外国税額の控除）において法第九十五条第十項（外国税額控除）の規定を準用する場合について、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）の規定は法第百六十五条の六第七項において法第九十五条第十一項の規定を準用する場合について、それぞれ準用する。
art-66-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-9/par-1
The provisions of Article 41 (Documents, etc. for Receiving Foreign Tax Credit) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (10) (Foreign Tax Credit) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) (Foreign Tax Credit for Nonresidents) of the Act, and the provisions of Article 42 (Documents, etc. for Receiving Foreign Tax Credit through Carryover or Carryback) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (11) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) of the Act, respectively.
machine translation, not official
### 第六十七条（申告、納付及び還付） — (Filing of Returns, Payment and Refunds)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-67 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-67
**第一項** 法第百六十六条（申告、納付及び還付）において準用する法第二編第五章（申告、納付及び還付）の規定及び令第二百九十三条（申告、納付及び還付）において準用する令第二編第五章（申告、納付及び還付）の規定の適用に係る事項については、前編第三章（申告、納付及び還付）の規定を準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第五十七条第一項（取引の記録等） 次の各号に掲げる 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る所得（以下この節において「国内源泉所得に係る所得」という。）に関連する次の各号に掲げる
一切の取引（ 一切の取引（恒久的施設を有する非居住者にあつては、法第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。
貸借対照表及び損益計算書 法第百六十四条第一項各号に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
第五十八条第一項（取引に関する帳簿及び記載事項） すべての取引 国内源泉所得に係る所得に影響を及ぼすすべての取引
第六十一条（貸借対照表及び損益計算書） 貸借対照表及び損益計算書 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
第六十三条第一項第一号（帳簿書類の整理保存） 資産 国内源泉所得に係る所得に関連する資産
第六十三条第一項第二号 貸借対照表及び損益計算書 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
書類 書類で国内源泉所得に係る所得に影響を及ぼす一切のもの
第六十三条第一項第三号 取引 国内源泉所得に係る所得に影響を及ぼす一切の取引
ものはその写し ものはその写し並びに第六十八条の三第一号（内部取引に関する書類）に掲げる書類又はその写し
第六十五条第一項第一号（青色申告書に添付すべき書類） 貸借対照表及び損益計算書 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
art-67/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-67/par-1
With respect to matters pertaining to the application of the provisions of Part II, Chapter V (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, and the provisions of Part II, Chapter V (Filing of Returns, Payment and Refunds) of the Order as applied mutatis mutandis pursuant to Article 293 (Filing of Returns, Payment and Refunds) of the Order, the provisions of Chapter III (Filing of Returns, Payment and Refunds) of the preceding Part apply mutatis mutandis. In this case, the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.
Article 57, paragraph (1) (Recording of Transactions, etc.) set forth in the following items that relate to income pertaining to domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (hereinafter referred to as "income pertaining to domestic source income" in this Section) and are set forth in the following items
all transactions ( all transactions (including, for a Nonresident having a permanent establishment, those that fall under the internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act.
a balance sheet and a profit and loss statement a balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
Article 58, paragraph (1) (Books and Entries Related to Transactions) all transactions all transactions that affect income pertaining to domestic source income
Article 61 (Balance Sheet and Profit and Loss Statement) a balance sheet and a profit and loss statement a balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
Article 63, paragraph (1), item (i) (Organization and Retention of Books and Documents) assets assets related to income pertaining to domestic source income
Article 63, paragraph (1), item (ii) balance sheets and profit and loss statements balance sheets and profit and loss statements pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to those balance sheets and profit and loss statements, balance sheets and profit and loss statements pertaining to the entire business)
documents documents, being all those that affect income pertaining to domestic source income
Article 63, paragraph (1), item (iii) transactions all transactions that affect income pertaining to domestic source income
of which copies exist, the copies of which copies exist, the copies, and the documents listed in Article 68-3, item (i) (Documents on Internal Transactions) or copies thereof
Article 65, paragraph (1), item (i) (Documents to Be Attached to a Blue Return) a balance sheet and a profit and loss statement a balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
machine translation, not official
### 第六十八条（非居住者の提出する確定申告書への添付書類） — (Documents to Be Attached to Tax Returns Filed by Nonresidents)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-68 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68
**第一項** 法第百六十六条（申告、納付及び還付）において読み替えて準用する法第百二十条第八項（確定所得申告）に規定する財務省令で定める明細書は、同項に規定する非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合に、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得とした金額及びその計算方法について記載した明細書とする。
art-68/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68/par-1
The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (8) (Filing an Income Tax Return) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (8) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.
machine translation, not official
### 第六十八条の二（恒久的施設帰属外部取引に関する書類） — Documents on External Transactions Attributable to a Permanent Establishment
caption: machine translation, not official
art-68-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2
**第一項** 法第百六十六条の二第一項（恒久的施設に係る取引に係る文書化）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-68-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (1) (Documentation of Transactions Related to a Permanent Establishment) of the Act are the following documents:
machine translation, not official
**一** 法第百六十六条の二第一項に規定する非居住者の恒久的施設に帰せられる取引（以下この条において「恒久的施設帰属外部取引」という。）の内容を記載した書類
art-68-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1/item-1
a document stating the content of the transactions attributable to the permanent establishment of the Nonresident prescribed in Article 166-2, paragraph (1) of the Act (hereinafter referred to as "external transaction attributable to a permanent establishment" in this Article);
machine translation, not official
**二** 法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等（法第百六十一条第一項第一号（国内源泉所得）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。）が恒久的施設帰属外部取引において使用した資産の明細並びに当該恒久的施設帰属外部取引に係る負債の明細を記載した書類
art-68-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1/item-2
a document stating the details of the assets used in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act; the same applies hereinafter in this Article and the following Article) of the Nonresident in Article 166-2, paragraph (1) of the Act, and the details of the liabilities pertaining to that external transaction attributable to a permanent establishment;
machine translation, not official
**三** 法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設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恒久的施設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-68-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1/item-3
a document stating the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act (meaning personnel functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to that external transaction attributable to a permanent establishment arising from fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), personnel functions relating to the attribution of assets, and other functions; the same applies in the following item) and matters relating to the risks associated with those functions;
machine translation, not official
**四** 法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設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-68-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1/item-4
a document stating the departments related to the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act, and the content of the operations of those departments.
machine translation, not official
### 第六十八条の三（内部取引に関する書類） — Documents on Internal Dealings
caption: machine translation, not official
art-68-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3
**第一項** 法第百六十六条の二第二項（恒久的施設に係る取引に係る文書化）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-68-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (2) (Documentation of Transactions Related to a Permanent Establishment) of the Act are the following documents:
machine translation, not official
**一** 法第百六十六条の二第二項の非居住者の恒久的施設と事業場等との間の法第百六十一条第一項第一号（国内源泉所得）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-68-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-1
an order form, contract, invoice, receipt, estimate or other similar document, or a document equivalent thereto, or a copy thereof, that states the transfer of assets, provision of services or other facts falling under the internal dealing prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act (hereinafter referred to as "internal dealing" in this Article) between the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act;
machine translation, not official
**二** 法第百六十六条の二第二項の非居住者の恒久的施設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-68-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-2
a document stating the details of the assets used in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act, and the details of the liabilities pertaining to that internal dealing;
machine translation, not official
**三** 法第百六十六条の二第二項の非居住者の恒久的施設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-68-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-3
a document stating the functions performed in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act (meaning personnel functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to that internal dealing arising from fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), personnel functions relating to the attribution of assets, and other functions; the same applies in the following item) and matters relating to the risks associated with those functions;
machine translation, not official
**四** 法第百六十六条の二第二項の非居住者の恒久的施設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-68-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-4
a document stating the departments related to the functions performed in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act, and the content of the operations 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-68-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-5
a document certifying the occurrence of any other facts related to the internal dealing (meaning the transfer of assets, provision of services or other facts that have arisen in connection with the internal dealing).
machine translation, not official
### 第六十九条（給与等につき源泉徴収を受けない場合の申告書の記載事項） — (Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-69 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-69
**第一項** 法第百七十二条第一項第四号（給与等につき源泉徴収を受けない場合の申告納税等）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-69/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-69/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 172, paragraph (1), item (iv) (Tax Payment by Self-Assessment Without Withholding from Salaries, etc.) of the Act are as follows:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 法第百七十二条第一項の申告書を提出する者の氏名及びその国内にある住所又は居所（個人番号を有する者にあつては、氏名、その国内にある住所又は居所及び個人番号）
art-69/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-69/par-1/item-1
the name of the person who submits the return under Article 172, paragraph (1) of the Act and that person's domicile or residence in Japan (for a person who has an individual number, the name, domicile or residence in Japan, and individual number);
machine translation, not official
**二** 法第百七十二条第一項第一号に規定する給与又は報酬（法第四編第五章（非居住者又は法人の所得に係る源泉徴収）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）の規定の適用を受けないものに限る。）の支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地若しくは法人番号
art-69/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-69/par-1/item-2
the name or corporate name of the payer of the salary or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to that to which neither the provisions of Part IV, Chapter V (Withholding on the Income of Nonresidents or Corporations) of the Act nor Article 41-22, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation applies) and that payer's domicile or residence, or the location of its head office or principal office, or its corporate number;
machine translation, not official
**三** 国内に居所を有することとなつた日
art-69/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-69/par-1/item-3
the day on which the person came to have a domicile in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**四** その他参考となるべき事項
art-69/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-69/par-1/item-4
any other matters for reference.
Ministry of Justice translation — Japanese Law Translation Database System
### 第七十条（退職所得の選択課税による還付のための申告書の記載事項） — (Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-70 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-70
**第一項** 法第百七十三条第一項第四号（退職所得の選択課税による還付）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-70/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-70/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 173, paragraph (1), item (iv) (Refund Due to Alternative Taxation on Retirement Income) of the Act are as follows:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 法第百七十三条第一項の申告書を提出する者の氏名及び住所並びに国内に居所があるときは当該居所（個人番号を有する者にあつては、氏名、住所及び国内に居所があるときは当該居所並びに個人番号）
art-70/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-70/par-1/item-1
the name and domicile of the person who submits the return under Article 173, paragraph (1) of the Act and, if the person has a residence in Japan, that residence (for a person who has an individual number, the name, the domicile and, if the person has a residence in Japan, that residence, and the individual number);
machine translation, not official
**二** 法第百七十三条第一項第一号に掲げる退職手当等の総額のうち法第百六十一条第一項第十二号ハ（国内源泉所得）に該当する部分の金額の計算の基礎
art-70/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-70/par-1/item-2
the basis for calculating the amount of the portion of the total amount of severance pay or other such compensation listed in Article 173, paragraph (1), item (i) of the Act that falls under Article 161, paragraph (1), item (xii), (c) (Domestic Source Income) of the Act;
machine translation, not official
**三** 法第百七十三条第二項の規定による還付金の支払を受けようとする銀行又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条（定義）に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行を銀行法（昭和五十六年法律第五十九号）第二条第十六項（定義等）に規定する所属銀行とする同条第十四項に規定する銀行代理業の業務を行うものをいう。）の名称及び所在地
art-70/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-70/par-1/item-3
the name and location of the bank or post office (meaning an office of Japan Post Co., Ltd. that carries out the postal counter services prescribed in Article 2 (Definitions) of the Post Office Branch Act (Act No. 213 of 1949) and that has the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005) as its affiliated bank prescribed in Article 2, paragraph (16) (Definitions) of the Banking Act (Act No. 59 of 1981) and carries out the business of bank agency prescribed in paragraph (14) of that Article) through which the person wishes to receive the payment of a refund under Article 173, paragraph (2) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-70/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-70/par-1/item-4
any other matters for reference.
Ministry of Justice translation — Japanese Law Translation Database System
### 第七十一条（退職所得の選択課税による還付のための申告書への添附書類） — (Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-71 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-71
**第一項** 令第二百九十七条第一項（退職所得の選択課税による還付）に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地若しくは法人番号とする。
art-71/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-71/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 297, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Order are a breakdown, by payer, of the severance pay or other such compensation prescribed in Article 171 (Elective Treatment for Taxation of Retirement Income) of the Act that is received during the year and from which income tax has been collected pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act, the date and place of its payment, the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number.
machine translation, not official
**第二項** 法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書に法第二百二十五条第一項第八号（支払調書）に規定する支払に関する同項の調書の写しが添付されている場合においては、前項に規定する事項のうち当該調書の写しに記載されている事項は、令第二百九十七条第一項の明細書に記載することを要しない。
art-71/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-71/par-2
In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in the same paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Act, the matters already entered in the copy of the record, out of the matters prescribed in the preceding paragraph, need not be entered in a detailed statement set forth in Article 297, paragraph (1) of the Order.
Ministry of Justice translation — Japanese Law Translation Database System
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## Cites
- art-66-2/par-1: 令第二百八十一条第九項第一号 → e-Gov law 340CO0000000096, 第二百八十一条第九項第一号 (Article 281, paragraph (9), item (i)), art-281/par-9/item-1 — not held in this collection
- art-66-2/par-1/item-1: この条 → 所得税法施行規則 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2
- art-66-2/par-1/item-1: 金融商品取引法第二条第十三項 → 金融商品取引法 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-13 · https://japanlaw.org/l/323AC0000000025/art-2/par-13
- art-66-2/par-1/item-1: 次号 → 所得税法施行規則 第六十六条の二第一項第二号 (Article 66-2, paragraph (1), item (ii)), art-66-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2/par-1/item-2
- art-66-2/par-1/item-2: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-66-2/par-1/item-2: 前号 → 所得税法施行規則 第六十六条の二第一項第一号 (Article 66-2, paragraph (1), item (i)), art-66-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-2/par-1/item-1
- art-66-2/par-1/item-3: 金融商品取引法第二条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-8/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-8/item-3
- art-66-3/par-1: 令第二百九十二条の三第二項第一号 → e-Gov law 340CO0000000096, 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — not held in this collection
- art-66-3/par-1/item-4: 前三号 → 所得税法施行規則 第六十六条の三第一項第一号 (Article 66-3, paragraph (1), item (i)), art-66-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-1
- art-66-3/par-1/item-4: 前三号 → 所得税法施行規則 第六十六条の三第一項第二号 (Article 66-3, paragraph (1), item (ii)), art-66-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-2
- art-66-3/par-1/item-4: 前三号 → 所得税法施行規則 第六十六条の三第一項第三号 (Article 66-3, paragraph (1), item (iii)), art-66-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-3/par-1/item-3
- art-66-4/par-1: 令第二百九十二条の三第二項第二号 → e-Gov law 340CO0000000096, 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — not held in this collection
- art-66-4/par-1: 第一号 → 所得税法施行規則 第六十六条の四第一項第一号 (Article 66-4, paragraph (1), item (i)), art-66-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-1
- art-66-4/par-1: 第二号 → 所得税法施行規則 第六十六条の四第一項第二号 (Article 66-4, paragraph (1), item (ii)), art-66-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-2
- art-66-4/par-1/item-1/sub-1: 令第二百九十二条の三第二項第二号 → e-Gov law 340CO0000000096, 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — not held in this collection
- art-66-4/par-1/item-1/sub-1: この号 → 所得税法施行規則 第六十六条の四第一項第一号 (Article 66-4, paragraph (1), item (i)), art-66-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-1
- art-66-4/par-1/item-2: 令第二百九十二条の三第二項第二号 → e-Gov law 340CO0000000096, 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — not held in this collection
- art-66-4/par-2: 前項第二号 → 所得税法施行規則 第六十六条の四第一項第二号 (Article 66-4, paragraph (1), item (ii)), art-66-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-4/par-1/item-2
- art-66-5/par-1: 令第二百九十二条の三第五項 → e-Gov law 340CO0000000096, 第二百九十二条の三第五項 (Article 292-3, paragraph (5)), art-292-3/par-5 — not held in this collection
- art-66-5/par-1/item-1: 令第二百九十二条の三第四項 → e-Gov law 340CO0000000096, 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — not held in this collection
- art-66-5/par-1/item-3: 令第二百九十二条の三第四項 → e-Gov law 340CO0000000096, 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — not held in this collection
- art-66-5/par-1/item-4: 令第二百九十二条の三第四項 → e-Gov law 340CO0000000096, 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — not held in this collection
- art-66-5/par-1/item-5: 令第二百九十二条の三第四項 → e-Gov law 340CO0000000096, 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — not held in this collection
- art-66-6/par-1: 令第二百九十二条の三第六項第二号 → e-Gov law 340CO0000000096, 第二百九十二条の三第六項第二号 (Article 292-3, paragraph (6), item (ii)), art-292-3/par-6/item-2 — not held in this collection
- art-66-6/par-1: 第一号 → 所得税法施行規則 第六十六条の六第一項第一号 (Article 66-6, paragraph (1), item (i)), art-66-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-1
- art-66-6/par-1: 第二号 → 所得税法施行規則 第六十六条の六第一項第二号 (Article 66-6, paragraph (1), item (ii)), art-66-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-2
- art-66-6/par-1/item-1/sub-1: 令第二百九十二条の三第二項第一号 → e-Gov law 340CO0000000096, 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — not held in this collection
- art-66-6/par-1/item-2: 令第二百九十二条の三第二項第一号 → e-Gov law 340CO0000000096, 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — not held in this collection
- art-66-6/par-2: 前項第二号 → 所得税法施行規則 第六十六条の六第一項第二号 (Article 66-6, paragraph (1), item (ii)), art-66-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-6/par-1/item-2
- art-66-7/par-1: 法第百六十五条の五第一項 → 所得税法 第百六十五条の五第一項 (Article 165-5, paragraph (1)), art-165-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5/par-1
- art-66-7/par-1/item-1: 法第百六十五条の五第一項 → 所得税法 第百六十五条の五第一項 (Article 165-5, paragraph (1)), art-165-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5/par-1
- art-66-7/par-1/item-2: 令第二百九十二条第三項 → e-Gov law 340CO0000000096, 第二百九十二条第三項 (Article 292, paragraph (3)), art-292/par-3 — not held in this collection
- art-66-7/par-1/item-3: 前号 → 所得税法施行規則 第六十六条の七第一項第二号 (Article 66-7, paragraph (1), item (ii)), art-66-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-7/par-1/item-2
- art-66-7-2/par-1: 第四十条の十 → 所得税法施行規則 第四十条の十 (Article 40-10), 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
- art-66-7-2/par-1: 法第百六十五条の五の三第二項 → 所得税法 第百六十五条の五の三第二項 (Article 165-5-3, paragraph (2)), art-165-5-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-165-5-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-2
- art-66-7-2/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-66-8/par-1: 令第二百九十二条の七第三項 → e-Gov law 340CO0000000096, 第二百九十二条の七第三項 (Article 292-7, paragraph (3)), art-292-7/par-3 — not held in this collection
- art-66-8/par-1/item-1: 令第二百九十二条の七第二項 → e-Gov law 340CO0000000096, 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — not held in this collection
- art-66-8/par-1/item-2: 令第二百九十二条の七第二項 → e-Gov law 340CO0000000096, 第二百九十二条の七第二項 (Article 292-7, paragraph (2)), art-292-7/par-2 — not held in this collection
- art-66-8/par-1/item-3: 前号 → 所得税法施行規則 第六十六条の八第一項第二号 (Article 66-8, paragraph (1), item (ii)), art-66-8/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-66-2#art-66-8/par-1/item-2
- art-66-9/par-1: 第四十一条 → 所得税法施行規則 第四十一条 (Article 41), 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
- art-66-9/par-1: 法第百六十五条の六第七項 → 所得税法 第百六十五条の六第七項 (Article 165-6, paragraph (7)), art-165-6/par-7 — https://japanlaw.org/ja/income-tax-act/art-165-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-7
- art-66-9/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-66-9/par-1: 第四十二条 → 所得税法施行規則 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-2/from-art-42#art-42
- art-66-9/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-67/par-1: 法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-67/par-1: 令第二百九十三条 → e-Gov law 340CO0000000096, 第二百九十三条 (Article 293), art-293 — not held in this collection
- art-67/par-1: 第五十七条第一項 → 所得税法施行規則 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-54#art-57/par-1
- art-67/par-1: 法第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1
- art-67/par-1: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-67/par-1: 第五十八条第一項 → 所得税法施行規則 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-54#art-58/par-1
- art-67/par-1: 第六十一条 → 所得税法施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-60#art-61
- art-67/par-1: 第六十三条第一項第一号 → 所得税法施行規則 第六十三条第一項第一号 (Article 63, paragraph (1), item (i)), art-63/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-1/item-1
- art-67/par-1: 第六十三条第一項第二号 → 所得税法施行規則 第六十三条第一項第二号 (Article 63, paragraph (1), item (ii)), art-63/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-1/item-2
- art-67/par-1: 第六十三条第一項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-60#art-63/par-1/item-3
- art-67/par-1: 第六十八条の三第一号 → 所得税法施行規則 第六十八条の三第一項第一号 (Article 68-3, paragraph (1), item (i)), art-68-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-1
- art-67/par-1: 第六十五条第一項第一号 → 所得税法施行規則 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-2/ch-3/from-art-60#art-65/par-1/item-1
- art-68/par-1: 法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-68/par-1: 法第百二十条第八項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-6 · https://japanlaw.org/l/340AC0000000033/art-120/par-6
- art-68-2/par-1: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-1: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-1: この条 → 所得税法施行規則 第六十八条の二 (Article 68-2), art-68-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2
- art-68-2/par-1/item-2: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-68-2/par-1/item-2: この条 → 所得税法施行規則 第六十八条の二 (Article 68-2), art-68-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2
- art-68-2/par-1/item-2: 次条 → 所得税法施行規則 第六十八条の三 (Article 68-3), art-68-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3
- art-68-2/par-1/item-3: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-3: この号 → 所得税法施行規則 第六十八条の二第一項第三号 (Article 68-2, paragraph (1), item (iii)), art-68-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1/item-3
- art-68-2/par-1/item-3: 次号 → 所得税法施行規則 第六十八条の二第一項第四号 (Article 68-2, paragraph (1), item (iv)), art-68-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-2/par-1/item-4
- art-68-2/par-1/item-4: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-3/par-1: 法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-68-3/par-1/item-1: 法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-68-3/par-1/item-1: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-68-3/par-1/item-1: この条 → 所得税法施行規則 第六十八条の三 (Article 68-3), art-68-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3
- art-68-3/par-1/item-2: 法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-68-3/par-1/item-3: 法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-68-3/par-1/item-3: この号 → 所得税法施行規則 第六十八条の三第一項第三号 (Article 68-3, paragraph (1), item (iii)), art-68-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-3
- art-68-3/par-1/item-3: 次号 → 所得税法施行規則 第六十八条の三第一項第四号 (Article 68-3, paragraph (1), item (iv)), art-68-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-68-3/par-1/item-4
- art-68-3/par-1/item-4: 法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-69/par-1: 法第百七十二条第一項第四号 → 所得税法 第百七十二条第一項第四号 (Article 172, paragraph (1), item (iv)), art-172/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-172/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-4
- art-69/par-1/item-1: 法第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1
- art-69/par-1/item-2: 法第百七十二条第一項第一号 → 所得税法 第百七十二条第一項第一号 (Article 172, paragraph (1), item (i)), art-172/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1/item-1
- art-69/par-1/item-2: 租税特別措置法第四十一条の二十二第一項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-70/par-1: 法第百七十三条第一項第四号 → 所得税法 第百七十三条第一項第四号 (Article 173, paragraph (1), item (iv)), art-173/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-4
- art-70/par-1/item-1: 法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1
- art-70/par-1/item-2: 法第百七十三条第一項第一号 → 所得税法 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-1
- art-70/par-1/item-2: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-70/par-1/item-3: 法第百七十三条第二項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2
- art-70/par-1/item-3: 簡易郵便局法（昭和二十四年法律第二百十三号）第二条 → e-Gov law 324AC0000000213, 第二条 (Article 2), art-2 — not held in this collection
- art-70/par-1/item-3: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection
- art-70/par-1/item-3: 銀行法（昭和五十六年法律第五十九号）第二条第十六項 → 銀行法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/banking-act/art-2/par-16 · https://japanlaw.org/l/356AC0000000059/art-2/par-16
- art-70/par-1/item-3: 同条第十四項 → 銀行法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/ja/banking-act/art-2/par-14 · https://japanlaw.org/l/356AC0000000059/art-2/par-14
- art-71/par-1: 令第二百九十七条第一項 → e-Gov law 340CO0000000096, 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — not held in this collection
- art-71/par-1: 法第百七十一条 → 所得税法 第百七十一条 (Article 171), art-171 — https://japanlaw.org/ja/income-tax-act/art-171 · https://japanlaw.org/l/340AC0000000033/art-171
- art-71/par-1: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-71/par-2: 法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1
- art-71/par-2: 法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-71/par-2: 同項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-71/par-2: 前項 → 所得税法施行規則 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-3/ch-1/from-art-67#art-71/par-1
- art-71/par-2: 令第二百九十七条第一項 → e-Gov law 340CO0000000096, 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — not held in this collection
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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-20261027T143811-040, 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-20261027T143811-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-041, 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-20261027T143811-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-042, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-regulation-amendments-20261027T153227-002, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27