# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十一条の三 (Article 21-3)

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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: 第二十一条の三 (Article 21-3) — address `art-21-3`
- 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-21-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-21-3
- 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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### 第二十一条の三
<sup>art-21-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21-3 · https://japanlaw.org/l/340M50000040011/art-21-3</sup>

      **第一項**  法第四十五条第三項第一号ロ（家事関連費等の必要経費不算入等）に規定する財務省令で定める場所は、同号ロの居住者の住所地若しくは居所地又はその営む事業に係る事務所若しくは事業所、雑所得を生ずべき業務を行う場所その他これらに準ずるものの所在地とする。
      <sup>art-21-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-21-3/par-1 · https://japanlaw.org/l/340M50000040011/art-21-3/par-1</sup>
      The places specified by Ministry of Finance Order as prescribed in Article 45, paragraph (3), item (i), (b) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are the location of the place of domicile or place of residence of the Resident referred to in (b) of that item, or of the office or place of business relating to the business that the Resident carries on, the place where business that generates miscellaneous income is conducted, or any other place equivalent thereto.
      <sup>machine translation, not official</sup>

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## Cites
- art-21-3/par-1: 法第四十五条第三項第一号 → 所得税法 第四十五条第三項第一号 (Article 45, paragraph (3), item (i)), art-45/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-45/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-45/par-3/item-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 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-20261027T143811-016, 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