# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一条 (Article 1) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第一条 (Article 1)（定義） — address `art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-1 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第一条（定義） — Definitions caption: machine translation, not official art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1 · https://japanlaw.org/l/340M50000040011/art-1 **第一項** この省令において、「国内」、「国外」、「居住者」、「非居住者」、「内国法人」、「外国法人」、「人格のない社団等」、「法人課税信託」、「恒久的施設」、「公社債」、「預貯金」、「合同運用信託」、「貸付信託」、「投資信託」、「証券投資信託」、「オープン型の証券投資信託」、「公社債投資信託」、「公社債等運用投資信託」、「公募公社債等運用投資信託」、「特定目的信託」、「特定受益証券発行信託」、「棚卸資産」、「有価証券」、「固定資産」、「減価償却資産」、「繰延資産」、「各種所得」、「各種所得の金額」、「変動所得」、「臨時所得」、「純損失の金額」、「雑損失の金額」、「災害」、「障害者」、「特別障害者」、「寡婦」、「ひとり親」、「勤労学生」、「同一生計配偶者」、「控除対象配偶者」、「源泉控除対象配偶者」、「老人控除対象配偶者」、「扶養親族」、「控除対象扶養親族」、「特定扶養親族」、「老人扶養親族」、「源泉控除対象親族」、「特別農業所得者」、「予定納税額」、「確定申告書」、「修正申告書」、「青色申告書」、「出国」、「更正」、「決定」又は「源泉徴収」とは、それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、オープン型の証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託、棚卸資産、有価証券、固定資産、減価償却資産、繰延資産、各種所得、各種所得の金額、変動所得、臨時所得、純損失の金額、雑損失の金額、災害、障害者、特別障害者、寡婦、ひとり親、勤労学生、同一生計配偶者、控除対象配偶者、源泉控除対象配偶者、老人控除対象配偶者、扶養親族、控除対象扶養親族、特定扶養親族、老人扶養親族、源泉控除対象親族、特別農業所得者、予定納税額、確定申告書、修正申告書、青色申告書、出国、更正、決定又は源泉徴収をいう。 art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1/par-1 · https://japanlaw.org/l/340M50000040011/art-1/par-1 In this Ministerial Order, the terms "in Japan", "outside Japan", "Resident", "Nonresident", "Domestic Corporation", "Foreign Corporation", "Association or Foundation without Legal Personality", "Trust Subject to Corporate Taxation", "permanent establishment", "public and corporate bond", "Deposits and Savings", "Jointly Managed Trust", "Loan Trust", "Investment Trust", "Securities Investment Trust", "Open-Ended Securities Investment Trust", "Bond Investment Trust", "Bond-Based Investment Trust", "Bond-Based Investment Trust Under Public Offering", "specified-purpose trust", "Specified Trust That Issues Beneficiary Certificates", "Inventory", "Securities", "Fixed Asset", "Depreciable Asset", "Deferred Asset", "Each Class of Income", "Income in Each Class", "Fluctuating Income", "Ad Hoc Income", "Net Loss", "Casualty Loss", "Disaster", "Person with a Disability", "Person with a Particular Disability", "Widow", "Single Parent", "Working Student", "spouse in the same household", "Claimable Spouse", "spouse for Withholding deduction", "Claimable Elderly Spouse", "Dependent", "Claimable Dependent", "Specified Dependent", "Elderly Dependent", "relative for Withholding deduction", "Special Farming Income Earner", "Tax Prepayment", "Tax Return", "Amended Return", "Blue Return", "Absence From Japan", "Reassessment", "Determination" or "Withholding" mean, respectively, the in Japan, outside Japan, Resident, Nonresident, Domestic Corporation, Foreign Corporation, Association or Foundation without Legal Personality, Trust Subject to Corporate Taxation, permanent establishment, public and corporate bond, Deposits and Savings, Jointly Managed Trust, Loan Trust, Investment Trust, Securities Investment Trust, Open-Ended Securities Investment Trust, Bond Investment Trust, Bond-Based Investment Trust, Bond-Based Investment Trust Under Public Offering, specified-purpose trust, Specified Trust That Issues Beneficiary Certificates, Inventory, Securities, Fixed Asset, Depreciable Asset, Deferred Asset, Each Class of Income, Income in Each Class, Fluctuating Income, Ad Hoc Income, Net Loss, Casualty Loss, Disaster, Person with a Disability, Person with a Particular Disability, Widow, Single Parent, Working Student, spouse in the same household, Claimable Spouse, spouse for Withholding deduction, Claimable Elderly Spouse, Dependent, Claimable Dependent, Specified Dependent, Elderly Dependent, relative for Withholding deduction, Special Farming Income Earner, Tax Prepayment, Tax Return, Amended Return, Blue Return, Absence From Japan, Reassessment, Determination or Withholding prescribed in Article 2, paragraph (1) (Definitions) of the Income Tax Act (Act No. 33 of 1965; hereinafter referred to as the "Act"). machine translation, not official **第二項** この省令において、「不動産所得」、「事業所得」、「山林所得」、「譲渡所得」、「不動産所得の金額」、「事業所得の金額」、「山林所得の金額」、「雑所得の金額」、「総所得金額」、「退職所得金額」、「山林所得金額」、「雑損控除」、「医療費控除」、「社会保険料控除」、「小規模企業共済等掛金控除」、「生命保険料控除」、「地震保険料控除」、「寄附金控除」、「障害者控除」、「寡婦控除」、「ひとり親控除」、「勤労学生控除」、「配偶者控除」、「配偶者特別控除」、「扶養控除」、「特定親族特別控除」、「基礎控除」、「課税総所得金額」、「課税退職所得金額」又は「課税山林所得金額」とは、それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所得、不動産所得の金額、事業所得の金額、山林所得の金額、雑所得の金額、総所得金額、退職所得金額、山林所得金額、雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除、基礎控除、課税総所得金額、課税退職所得金額又は課税山林所得金額をいう。 art-1/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1/par-2 · https://japanlaw.org/l/340M50000040011/art-1/par-2 In this Ministerial Order, the terms "real property income", "business income", "timber income", "capital gains", "amount of real property income", "amount of business income", "amount of timber income", "amount of miscellaneous income", "gross income", "amount of retirement income", "amount of timber income", "Casualty Loss deduction", "medical expense deduction", "social insurance premium deduction", "deduction for small enterprise-based mutual aid premiums and similar payments", "life insurance premium deduction", "earthquake insurance premium deduction", "donation deduction", "disability deduction", "widow deduction", "single parent deduction", "working student deduction", "spousal deduction", "special spousal deduction", "deduction for Dependents", "special deduction for specified relatives", "basic personal exemption", "taxable gross income", "taxable retirement income" or "taxable timber income" mean, respectively, the real property income, business income, timber income, capital gains, amount of real property income, amount of business income, amount of timber income, amount of miscellaneous income, gross income, amount of retirement income, amount of timber income, Casualty Loss deduction, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, basic personal exemption, taxable gross income, taxable retirement income or taxable timber income prescribed in Article 1, paragraph (2) (Definitions) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965; hereinafter referred to as the "Order"). machine translation, not official **第三項** この省令において、「配当控除」、「分配時調整外国税相当額控除」又は「外国税額控除」とは、それぞれ法第二編第三章第二節（税額控除）に規定する配当控除、分配時調整外国税相当額控除又は外国税額控除をいう。 art-1/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1/par-3 · https://japanlaw.org/l/340M50000040011/art-1/par-3 In this Ministerial Order, the terms "dividend credit", "credit for the amount equivalent to the foreign tax adjusted at distribution" or "foreign tax credit" mean, respectively, the dividend credit, credit for the amount equivalent to the foreign tax adjusted at distribution or foreign tax credit prescribed in Part II, Chapter III, Section 2 (Tax Credits) of the Act. machine translation, not official **第四項** この省令において、「相続人」には、包括受遺者を含むものとし、「被相続人」には、包括遺贈者を含むものとする。 art-1/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1/par-4 · https://japanlaw.org/l/340M50000040011/art-1/par-4 In this Ministerial Order, "heir" includes a universal legatee, and "decedent" includes a person who has made a universal bequest. machine translation, not official --- ## Cites - art-1/par-1: 所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項 → 所得税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-2/par-1 - art-1/par-2: それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項 → e-Gov law 340CO0000000096, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-001, translated 2026-10-28 - 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