# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二章 (Part 4, 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 4, Chapter 2) — address `pt-4/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-4/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-4/ch-2
- Every provision below carries its address and its place on this text's page on the line under it.
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
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the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第二章　退職所得に係る源泉徴収 — Chapter II Withholding on Retirement Income
<sup>heading: machine translation, not official</sup>
<sup>pt-4/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2</sup>

### 第七十七条（退職所得の受給に関する申告書の記載事項等） — Matters to Be Stated in Declaration on Receipt of Retirement Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-77 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77</sup>

  **第一項**  法第二百三条第一項第五号（退職所得の受給に関する申告書）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。
  <sup>art-77/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 203, paragraph (1), item (v) (Declaration on Receipt of Retirement Income) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  法第二百三条第一項の規定による申告書を提出する者の氏名、住所（国内に住所がない場合には、居所。以下この条において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
    <sup>art-77/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-1</sup>
    the name, domicile (or residence, in the case of a person who has no domicile in Japan; the same applies hereinafter in this Article) and individual number (for a person who has no individual number, the name and domicile) of the person who submits the return under Article 203, paragraph (1) of the Act;
    <sup>machine translation, not official</sup>

    **二**  法第二百三条第一項第三号に掲げる勤続年数の計算の基礎
    <sup>art-77/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-2</sup>
    the basis for calculating the number of years of service listed in Article 203, paragraph (1), item (iii) of the Act;
    <sup>machine translation, not official</sup>

    **三**  法第三十条第六項第一号（退職所得）に掲げる場合に該当するときは、法第二百一条第二項（徴収税額）に規定する退職所得控除額の計算の基礎
    <sup>art-77/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-3</sup>
    if falling under the case listed in Article 30, paragraph (6), item (i) (Retirement Income) of the Act, the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Taxes Withheld) of the Act;
    <sup>machine translation, not official</sup>

    **四**  法第二百三条第一項第二号に規定する支払済みの他の退職手当等がある場合には、当該支払済みの他の退職手当等の支払者の氏名又は名称、当該支払済みの他の退職手当等につき法第百九十九条（源泉徴収義務）の規定により徴収された所得税の額及びその支払を受けた年月日
    <sup>art-77/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-4</sup>
    if there is other severance pay or other such compensation already paid, as prescribed in Article 203, paragraph (1), item (ii) of the Act, the name or title of the person paying that other severance pay or other such compensation already paid, the amount of income tax collected on that other severance pay or other such compensation already paid pursuant to Article 199 (Obligation to Withhold Taxes) of the Act, and the date on which it was received;
    <sup>machine translation, not official</sup>

    **五**  法第二百三条第一項に規定する退職手当等又は同項第二号に規定する支払済みの他の退職手当等の全部又は一部が同号に規定する短期退職手当等に該当する場合には、次に掲げる事項
    <sup>art-77/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-5</sup>
    if all or part of the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act or of the other severance pay or other such compensation already paid prescribed in item (ii) of that paragraph falls under the short-term severance pay or other such compensation prescribed in that item, the following matters:
    <sup>machine translation, not official</sup>

      **イ**  令第七十一条の二第二項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算）に規定する短期勤続年数及びその計算の基礎
      <sup>art-77/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-5/sub-1</sup>
      the number of years of short-term service prescribed in Article 71-2, paragraph (2) (Calculation of the Amount of Retirement Income Where There Are Two or More Items of General Severance Pay or Other Such Compensation, Short-Term Severance Pay or Other Such Compensation, or Specified Officer Severance Pay or Other Such Compensation) of the Order and the basis for its calculation;
      <sup>machine translation, not official</sup>

      **ロ**  令第七十一条の二第十一項各号に掲げる場合に該当するときは、令第三百十九条の三第二項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収）に規定する短期退職所得控除額の計算の基礎
      <sup>art-77/par-1/item-5/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-5/sub-2</sup>
      if falling under the cases listed in the items of Article 71-2, paragraph (11) of the Order, the basis for calculating the short-term retirement income deduction prescribed in Article 319-3, paragraph (2) (Withholding on Retirement Income Where There Are Two or More Items of General Severance Pay or Other Such Compensation, Short-Term Severance Pay or Other Such Compensation, or Specified Officer Severance Pay or Other Such Compensation) of the Order;
      <sup>machine translation, not official</sup>

    **六**  法第二百三条第一項に規定する退職手当等又は同項第二号に規定する支払済みの他の退職手当等の全部又は一部が同号に規定する特定役員退職手当等に該当する場合には、次に掲げる事項
    <sup>art-77/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-6</sup>
    if all or part of the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act or of the other severance pay or other such compensation already paid prescribed in item (ii) of that paragraph falls under the specified officer severance pay or other such compensation prescribed in that item, the following matters:
    <sup>machine translation, not official</sup>

      **イ**  令第七十一条の二第四項に規定する特定役員等勤続年数及びその計算の基礎
      <sup>art-77/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-6/sub-1</sup>
      the number of years of service as a specified officer, etc. prescribed in Article 71-2, paragraph (4) of the Order and the basis for its calculation;
      <sup>machine translation, not official</sup>

      **ロ**  令第七十一条の二第十二項各号に掲げる場合に該当するときは、令第三百十九条の三第二項に規定する特定役員退職所得控除額の計算の基礎
      <sup>art-77/par-1/item-6/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-6/sub-2</sup>
      if falling under the cases listed in the items of Article 71-2, paragraph (12) of the Order, the basis for calculating the specified officer retirement income deduction prescribed in Article 319-3, paragraph (2) of the Order;
      <sup>machine translation, not official</sup>

    **七**  その他参考となるべき事項
    <sup>art-77/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-7</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  法第二百三条第一項の規定による申告書の提出を受ける同項の退職手当等の支払者（次項及び第四項において「退職手当等の支払者」という。）が、当該申告書に記載されるべき当該申告書の提出をする居住者の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前にその居住者から法第百九十八条第四項各号（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、前項第一号の規定にかかわらず、当該退職手当等の支払者に提出する法第二百三条第一項の規定による申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されているその居住者の氏名又は個人番号と異なるときは、この限りでない。
  <sup>art-77/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-2</sup>
  If a person paying the severance pay or other such compensation under Article 203, paragraph (1) of the Act who receives the return under that paragraph (hereinafter referred to as the "person paying the severance pay or other such compensation" in the following paragraph and paragraph (4)) has books recording the name and individual number of the Resident who submits that return and other matters to be stated in that return (limited to those prepared on receiving from that Resident, before the submission of that return, the returns listed in the items of Article 198, paragraph (4) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act), that Resident is not required, notwithstanding paragraph (1), item (i), to state, in the return under Article 203, paragraph (1) of the Act that the Resident submits to that person paying the severance pay or other such compensation, the individual number stated in those books; provided, however, that this does not apply if the name or individual number to be stated in that return differs from the Resident's name or individual number stated in those books.
  <sup>machine translation, not official</sup>

  **第三項**  退職手当等の支払者が前項の規定により帳簿を作成する場合には、その者は、当該帳簿に次に掲げる事項を記載しなければならない。
  <sup>art-77/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3</sup>
  In the case where a person paying the severance pay or other such compensation prepares books pursuant to the preceding paragraph, that person must state the following matters in those books:
  <sup>machine translation, not official</sup>

    **一**  法第百九十八条第四項各号に掲げる申告書に記載された当該居住者の氏名、住所及び個人番号
    <sup>art-77/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3/item-1</sup>
    the name, domicile and individual number of that Resident stated in the return listed in the items of Article 198, paragraph (4) of the Act;
    <sup>machine translation, not official</sup>

    **二**  前号の申告書の提出を受けた年月及び当該申告書の名称
    <sup>art-77/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3/item-2</sup>
    the year and month in which the return set forth in the preceding item was received and the name of that return;
    <sup>machine translation, not official</sup>

    **三**  その他参考となるべき事項
    <sup>art-77/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3/item-3</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第四項**  退職手当等の支払者は、前項の帳簿を、最後に第二項の規定の適用を受けて提出された法第二百三条第一項の規定による申告書に係る第六項ただし書の規定による期限まで保存しなければならない。
  <sup>art-77/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-4</sup>
  A person paying the severance pay or other such compensation must retain the books under the preceding paragraph until the time limit under the proviso to paragraph (6) with respect to the return under Article 203, paragraph (1) of the Act that was last submitted under the application of paragraph (2).
  <sup>machine translation, not official</sup>

  **第五項**  第七十六条の二第七項から第九項まで（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等）の規定は、第二項の規定の適用を受けて法第二百三条第一項の規定による申告書を提出した居住者が当該申告書に記載すべき氏名、住所又は個人番号を変更した場合について準用する。
  <sup>art-77/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-5</sup>
  The provisions of Article 76-2, paragraphs (7) through (9) (Provision, etc. by Electronic or Magnetic Means of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding) apply mutatis mutandis to the case where a Resident who has submitted a return under Article 203, paragraph (1) of the Act under the application of paragraph (2) has changed the name, domicile or individual number to be stated in that return.
  <sup>machine translation, not official</sup>

  **第六項**  法第二百三条第一項に規定する退職手当等の支払者がその退職手当等の支払を受ける居住者から同項の規定による申告書を受理した場合には、当該申告書（同条第四項の規定の適用により当該退職手当等の支払者が提供を受けた当該申告書に記載すべき事項を含む。次項において同じ。）を、同条第一項に規定する税務署長が当該退職手当等の支払者に対しその提出を求めるまでの間、当該退職手当等の支払者が保存するものとする。ただし、当該申告書に係る同項に規定する提出期限の属する年の翌年一月十日の翌日から七年（当該退職手当等が令第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金に該当する場合には、十年）を経過する日後においては、この限りでない。
  <sup>art-77/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-6</sup>
  When a person paying the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act has received a return under that paragraph from a Resident who receives payment of that severance pay or other such compensation, the person paying the severance pay or other such compensation is to retain that return (including the matters to be stated in that return that the person paying the severance pay or other such compensation has been provided with by the application of Article 203, paragraph (4) of the Act; the same applies in the following paragraph) until the district director prescribed in Article 203, paragraph (1) of the Act requests the person paying the severance pay or other such compensation to submit it; provided, however, that this does not apply after the day on which seven years (ten years, in the case where that severance pay or other such compensation falls under a lump-sum payment listed in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Order) have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in Article 203, paragraph (1) of the Act relating to that return.
  <sup>machine translation, not official</sup>

  **第七項**  法第二百三条第一項の規定による申告書を受理した同項に規定する退職手当等の支払者は、当該申告書に、当該退職手当等の支払者の個人番号又は法人番号を付記するものとする。
  <sup>art-77/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-7</sup>
  A person paying the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act who has received the return under that paragraph is to append the individual number or corporate number of that person paying the severance pay or other such compensation to the return.
  <sup>machine translation, not official</sup>

---

## Cites
- art-77/par-1: 法第二百三条第一項第五号 → 所得税法 第二百三条第一項第五号 (Article 203, paragraph (1), item (v)), art-203/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-5
- art-77/par-1/item-1: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-1/item-1: この条 → 所得税法施行規則 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77
- art-77/par-1/item-2: 法第二百三条第一項第三号 → 所得税法 第二百三条第一項第三号 (Article 203, paragraph (1), item (iii)), art-203/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-3
- art-77/par-1/item-3: 法第三十条第六項第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-1
- art-77/par-1/item-3: 法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- art-77/par-1/item-4: 法第二百三条第一項第二号 → 所得税法 第二百三条第一項第二号 (Article 203, paragraph (1), item (ii)), art-203/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-2
- art-77/par-1/item-4: 法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-77/par-1/item-5: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-1/item-5: 同項第二号 → 所得税法 第二百三条第一項第二号 (Article 203, paragraph (1), item (ii)), art-203/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-2
- art-77/par-1/item-5/sub-1: 令第七十一条の二第二項 → e-Gov law 340CO0000000096, 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — not held in this collection
- art-77/par-1/item-5/sub-2: 令第七十一条の二第十一項 → e-Gov law 340CO0000000096, 第七十一条の二第十一項 (Article 71-2, paragraph (11)), art-71-2/par-11 — not held in this collection
- art-77/par-1/item-5/sub-2: 令第三百十九条の三第二項 → e-Gov law 340CO0000000096, 第三百十九条の三第二項 (Article 319-3, paragraph (2)), art-319-3/par-2 — not held in this collection
- art-77/par-1/item-6: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-1/item-6: 同項第二号 → 所得税法 第二百三条第一項第二号 (Article 203, paragraph (1), item (ii)), art-203/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-1/item-2
- art-77/par-1/item-6/sub-1: 令第七十一条の二第四項 → e-Gov law 340CO0000000096, 第七十一条の二第四項 (Article 71-2, paragraph (4)), art-71-2/par-4 — not held in this collection
- art-77/par-1/item-6/sub-2: 令第七十一条の二第十二項 → e-Gov law 340CO0000000096, 第七十一条の二第十二項 (Article 71-2, paragraph (12)), art-71-2/par-12 — not held in this collection
- art-77/par-1/item-6/sub-2: 令第三百十九条の三第二項 → e-Gov law 340CO0000000096, 第三百十九条の三第二項 (Article 319-3, paragraph (2)), art-319-3/par-2 — not held in this collection
- art-77/par-2: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-2: 次項 → 所得税法施行規則 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3
- art-77/par-2: 第四項 → 所得税法施行規則 第七十七条第四項 (Article 77, paragraph (4)), art-77/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-4
- art-77/par-2: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-77/par-2: 前項第一号 → 所得税法施行規則 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-1/item-1
- art-77/par-3: 前項 → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-2
- art-77/par-3/item-1: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-77/par-3/item-2: 前号 → 所得税法施行規則 第七十七条第三項第一号 (Article 77, paragraph (3), item (i)), art-77/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3/item-1
- art-77/par-4: 前項 → 所得税法施行規則 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-3
- art-77/par-4: 第二項 → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-2
- art-77/par-4: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-4: 第六項 → 所得税法施行規則 第七十七条第六項 (Article 77, paragraph (6)), art-77/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-6
- art-77/par-5: 第七十六条の二第七項から第九項まで → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-7
- art-77/par-5: 第七十六条の二第七項から第九項まで → 所得税法施行規則 第七十六条の二第八項 (Article 76-2, paragraph (8)), art-76-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-8
- art-77/par-5: 第七十六条の二第七項から第九項まで → 所得税法施行規則 第七十六条の二第九項 (Article 76-2, paragraph (9)), art-76-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-1/from-art-76#art-76-2/par-9
- art-77/par-5: 第二項 → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-2
- art-77/par-5: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-6: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-77/par-6: 同条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/ja/income-tax-act/art-203/par-4 · https://japanlaw.org/l/340AC0000000033/art-203/par-4
- art-77/par-6: 次項 → 所得税法施行規則 第七十七条第七項 (Article 77, paragraph (7)), art-77/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text/pt-4/ch-2#art-77/par-7
- art-77/par-6: 令第七十二条第三項第七号 → e-Gov law 340CO0000000096, 第七十二条第三項第七号 (Article 72, paragraph (3), item (vii)), art-72/par-3/item-7 — not held in this collection
- art-77/par-7: 法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1

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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-20261027T143811-049, 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