# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一条の四 (Article 1-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-4. 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: 第一条の四 (Article 1-4) — address `art-1-4` - 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-1-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-1-4 - 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. --- ### 第一条の四 art-1-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-4 · https://japanlaw.org/l/340M50000040011/art-1-4 **第一項** 法第二条第一項第三十一号ハ（定義）に規定する財務省令で定める者は、次の各号に掲げる場合の区分に応じ当該各号に定める者とする。 art-1-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-4/par-1 · https://japanlaw.org/l/340M50000040011/art-1-4/par-1 The persons specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1), item (xxxi), (c) (Definitions) of the Act are the persons specified in each of the following items for the category of case set forth in that item. machine translation, not official **一** その者が住民票に世帯主と記載されている者である場合　その者と同一の世帯に属する者の住民票に世帯主との続柄が世帯主の未届の夫又は未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされた者 art-1-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-1-4/par-1/item-1 in the case where the person is a person stated as the head of household in the certificate of residence: a person in whose certificate of residence, among those of persons belonging to the same household as that person, it is stated that the relationship to the head of household is that of the head of household's unregistered husband or unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household; machine translation, not official **二** その者が住民票に世帯主と記載されている者でない場合　その者の住民票に世帯主との続柄が世帯主の未届の夫又は未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされているときのその世帯主 art-1-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-1-4/par-1/item-2 in the case where the person is not a person stated as the head of household in the certificate of residence: the head of household, where it is stated in that person's certificate of residence that the relationship to the head of household is that of the head of household's unregistered husband or unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household. machine translation, not official --- ## Cites - art-1-4/par-1: 法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第一条の三第一項第一号（事実上婚姻関係と同様の事情にあると認められる者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-1-3/par-1/item-1 --- ## 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