# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十八条の五 (Article 18-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5. 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: 第十八条の五 (Article 18-5)（理事と特殊の関係のある者の範囲） — address `art-18-5` - 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-18-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-18-5 - 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. --- ### 第十八条の五（理事と特殊の関係のある者の範囲） — Scope of Persons with a Special Relationship with a Director caption: machine translation, not official art-18-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5 · https://japanlaw.org/l/340M50000040011/art-18-5 **第一項** 令第七十三条第二項第五号（特定退職金共済団体の要件）に規定する理事と財務省令で定める特殊の関係のある者は、次に掲げる者とする。 art-18-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1 The persons having a special relationship, specified by Ministry of Finance Order, with a director as prescribed in Article 73, paragraph (2), item (v) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Order are the following persons: machine translation, not official **一** 当該理事の配偶者 art-18-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-1 the spouse of the director; machine translation, not official **二** 当該理事の三親等以内の親族 art-18-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-2 a relative of the director within the third degree of kinship; machine translation, not official **三** 当該理事と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者 art-18-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-3 a person who has not filed a notification of marriage with the director but who is in circumstances equivalent to a de facto marital relationship with the director; machine translation, not official **四** 当該理事の使用人 art-18-5/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-4 an employee of the director; machine translation, not official **五** 前各号に掲げる者以外の者で当該理事から受ける金銭その他の資産によつて生計を維持しているもの art-18-5/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-5 a person other than those set out in the preceding items who maintains their livelihood by means of monies or other assets received from the director; and machine translation, not official **六** 前三号に掲げる者と生計を一にするこれらの者の配偶者又は三親等以内の親族 art-18-5/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-6 the spouse of, or a relative within the third degree of kinship of, any of the persons set out in the preceding three items, whose living expenses are paid from the same resources as those of that person. machine translation, not official --- ## Cites - art-18-5/par-1: 令第七十三条第二項第五号 → e-Gov law 340CO0000000096, 第七十三条第二項第五号 (Article 73, paragraph (2), item (v)), art-73/par-2/item-5 — not held in this collection - art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第一号 (Article 18-5, paragraph (1), item (i)), art-18-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-1 - art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第二号 (Article 18-5, paragraph (1), item (ii)), art-18-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-2 - art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第三号 (Article 18-5, paragraph (1), item (iii)), art-18-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-3 - art-18-5/par-1/item-5: 前各号 → 所得税法施行規則 第十八条の五第一項第四号 (Article 18-5, paragraph (1), item (iv)), art-18-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-4 - art-18-5/par-1/item-6: 前三号 → 所得税法施行規則 第十八条の五第一項第三号 (Article 18-5, paragraph (1), item (iii)), art-18-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-3 - art-18-5/par-1/item-6: 前三号 → 所得税法施行規則 第十八条の五第一項第四号 (Article 18-5, paragraph (1), item (iv)), art-18-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-4 - art-18-5/par-1/item-6: 前三号 → 所得税法施行規則 第十八条の五第一項第五号 (Article 18-5, paragraph (1), item (v)), art-18-5/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第十八条の五第一項第五号（理事と特殊の関係のある者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-5 - 所得税法施行規則 第十八条の五第一項第六号（理事と特殊の関係のある者の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-5/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-18-5/par-1/item-6 --- ## 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-20261027T143811-014, 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