# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条の二 (Article 2-2)

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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: 第二条の二 (Article 2-2)（非課税とされる通勤手当に係る駐車場等の要件等） — address `art-2-2`
- 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-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-2-2
- 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.

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### 第二条の二（非課税とされる通勤手当に係る駐車場等の要件等） — Requirements, etc. for Parking Lots, etc. Related to Commuting Allowances Exempt from Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2 · https://japanlaw.org/l/340M50000040011/art-2-2</sup>

  **第一項**  令第二十条の二第三号（非課税とされる通勤手当）に規定する財務省令で定める要件は、同号に規定する交通用具の駐車のための施設が、その受ける同条に規定する通勤手当に係るその者の勤務する場所の周辺又はその者が通勤のため利用する交通機関の駅若しくは停留所その他の施設の周辺にあることとする。
  <sup>art-2-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2-2/par-1</sup>
  The requirement specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) (Commuting Allowances Exempt from Taxation) of the Order is that the facility for parking the means of transportation prescribed in that item is located in the vicinity of the place where the person works, in relation to the commuting allowance prescribed in that Article that the person receives, or in the vicinity of a station, stop, or other facility of the transportation facility that the person uses for commuting.
  <sup>machine translation, not official</sup>

  **第二項**  令第二十条の二第三号に規定する財務省令で定める金額は、同号に規定する駐車場等（以下この項において「駐車場等」という。）の料金の次の各号に掲げる場合の区分に応じ当該各号に定める金額（その者が二以上の駐車場等を利用する場合には、それぞれの駐車場等の料金の当該各号に掲げる場合の区分に応じ当該各号に定める金額の合計額）に相当する金額とする。
  <sup>art-2-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2</sup>
  The amount specified by Ministry of Finance Order as prescribed in Article 20-2, item (iii) of the Order is the amount equivalent to the amount specified in each of the following items for the category of case set forth in that item, of the fee for the parking facility, etc. prescribed in that item (hereinafter referred to as the "parking facility, etc." in this paragraph) (if the person uses two or more parking facilities, etc., the total amount of the amounts specified in each of the following items for the category of case set forth in that item, of the fee for each parking facility, etc.).
  <sup>machine translation, not official</sup>

    **一**  当該駐車場等の料金が月を単位として定められている場合　当該料金の額（一月を超える期間で一月の整数倍の期間を単位として定められている場合にあつては、当該駐車場等の料金の額を当該整数倍の倍数で除して計算した金額）
    <sup>art-2-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-1</sup>
    in the case where the fee for that parking facility, etc. is set on a monthly basis: the amount of that fee (if it is set on the basis of a period exceeding one month that is a whole-number multiple of one month, the amount calculated by dividing the amount of the fee for that parking facility, etc. by that multiple);
    <sup>machine translation, not official</sup>

    **二**  当該駐車場等の料金が年を単位として定められている場合　当該料金の額を十二（一年を超える期間で一年の整数倍の期間を単位として定められている場合にあつては、十二に当該整数倍の倍数を乗じた数）で除して計算した金額
    <sup>art-2-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-2</sup>
    in the case where the fee for that parking facility, etc. is set on a yearly basis: the amount calculated by dividing the amount of that fee by twelve (if it is set on the basis of a period exceeding one year that is a whole-number multiple of one year, the number obtained by multiplying twelve by that multiple);
    <sup>machine translation, not official</sup>

    **三**  当該駐車場等の料金がその利用の都度負担するものとして定められている場合　次に掲げるいずれかの金額
    <sup>art-2-2/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-3</sup>
    in the case where the fee for that parking facility, etc. is set to be borne each time the facility is used: any of the following amounts;
    <sup>machine translation, not official</sup>

      **イ**  その者が通勤のためその利用の都度負担した当該料金の額の一月間の合計額
      <sup>art-2-2/par-2/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-3/sub-1 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-3/sub-1</sup>
      the total amount for one month of the amounts of that fee that the person bore each time the facility was used for commuting;
      <sup>machine translation, not official</sup>

      **ロ**  その利用一回に負担すべき当該料金の額に、一月当たりのその者が通勤のため当該駐車場等を利用した回数を乗じて計算した金額
      <sup>art-2-2/par-2/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-3/sub-2 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-3/sub-2</sup>
      the amount calculated by multiplying the amount of that fee to be borne for a single use by the number of times per month that the person used that parking facility, etc. for commuting;
      <sup>machine translation, not official</sup>

      **ハ**  イ及びロに掲げるもののほか、その者が通勤のためその利用の都度負担する当該料金の額の一月間の合計額に相当する金額として合理的な方法により計算した金額
      <sup>art-2-2/par-2/item-3/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-3/sub-3 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-3/sub-3</sup>
      in addition to those set forth in (a) and (b), an amount calculated by a reasonable method as the amount equivalent to the total amount for one month of the amounts of that fee that the person bears each time the facility is used for commuting;
      <sup>machine translation, not official</sup>

    **四**  前三号に掲げる場合以外の場合　年間駐車場等料金相当額（当該駐車場等の料金の額に三百六十五を乗じてこれを当該料金の算定の基礎となつた期間に相当する日数で除して計算した金額その他の合理的な方法により計算した金額をいう。）を十二で除して計算した金額
    <sup>art-2-2/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-4</sup>
    in a case other than those set forth in the preceding three items: the amount calculated by dividing the annual parking facility, etc. fee equivalent (meaning the amount calculated by multiplying the amount of the fee for that parking facility, etc. by 365 and dividing the result by the number of days corresponding to the period that served as the basis for calculating that fee, or an amount calculated by any other reasonable method) by twelve.
    <sup>machine translation, not official</sup>

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## Cites
- art-2-2/par-1: 令第二十条の二第三号 → e-Gov law 340CO0000000096, 第二十条の二第一項第三号 (Article 20-2, paragraph (1), item (iii)), art-20-2/par-1/item-3 — not held in this collection
- art-2-2/par-1: 同条 → e-Gov law 340CO0000000096, 第二十条の二 (Article 20-2), art-20-2 — not held in this collection
- art-2-2/par-2: 令第二十条の二第三号 → e-Gov law 340CO0000000096, 第二十条の二第一項第三号 (Article 20-2, paragraph (1), item (iii)), art-20-2/par-1/item-3 — not held in this collection
- art-2-2/par-2: この項 → 所得税法施行規則 第二条の二第二項 (Article 2-2, paragraph (2)), art-2-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2
- art-2-2/par-2/item-4: 前三号 → 所得税法施行規則 第二条の二第二項第一号 (Article 2-2, paragraph (2), item (i)), art-2-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-1
- art-2-2/par-2/item-4: 前三号 → 所得税法施行規則 第二条の二第二項第二号 (Article 2-2, paragraph (2), item (ii)), art-2-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-2
- art-2-2/par-2/item-4: 前三号 → 所得税法施行規則 第二条の二第二項第三号 (Article 2-2, paragraph (2), item (iii)), art-2-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-3

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第二条の二第二項（非課税とされる通勤手当に係る駐車場等の要件等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2
- 所得税法施行規則 第二条の二第二項第四号（非課税とされる通勤手当に係る駐車場等の要件等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2-2/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-2-2/par-2/item-4

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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 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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