# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条の二 (Article 3-2)

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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: 第三条の二 (Article 3-2)（非課税とされる国等から支給される金品に係る事業の範囲等） — address `art-3-2`
- 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-3-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-3-2
- 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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### 第三条の二（非課税とされる国等から支給される金品に係る事業の範囲等） — Scope, etc. of Businesses Related to Money and Goods Provided by the State, etc. Exempt from Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2 · https://japanlaw.org/l/340M50000040011/art-3-2</sup>

  **第一項**  法第九条第一項第十六号（非課税所得）に規定する財務省令で定める事業は、国又は地方公共団体が行う事業で、妊娠中の者に対し、子育てに関する指導、相談、同号に規定する業務その他の援助の利用に対する助成を行うものとする。
  <sup>art-3-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-3-2/par-1</sup>
  The business specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) (Nontaxable Income) of the Act is a business conducted by the State or a local government that provides pregnant persons with subsidies for the use of guidance and consultation on child-rearing, the services prescribed in that item, and other assistance.
  <sup>machine translation, not official</sup>

  **第二項**  法第九条第一項第十六号に規定する財務省令で定める場所は、次に掲げる場所とする。
  <sup>art-3-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/art-3-2/par-2</sup>
  The places specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following places.
  <sup>machine translation, not official</sup>

    **一**  法第九条第一項第十六号に規定する便宜を供与する者の居宅
    <sup>art-3-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-3-2/par-2/item-1</sup>
    the residence of a person who provides the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる場所のほか、法第九条第一項第十六号に規定する便宜を適切に供与することができる場所
    <sup>art-3-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-3-2/par-2/item-2</sup>
    in addition to the place set forth in the preceding item, a place where the conveniences prescribed in Article 9, paragraph (1), item (xvi) of the Act can be appropriately provided.
    <sup>machine translation, not official</sup>

  **第三項**  法第九条第一項第十六号に規定する財務省令で定める施設は、次に掲げる施設とする。
  <sup>art-3-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3</sup>
  The facilities specified by Ministry of Finance Order as prescribed in Article 9, paragraph (1), item (xvi) of the Act are the following facilities.
  <sup>machine translation, not official</sup>

    **一**  児童福祉法（昭和二十二年法律第百六十四号）第六条の三第二項（定義）に規定する放課後児童健全育成事業、同条第三項に規定する子育て短期支援事業、同条第七項に規定する一時預かり事業、同条第九項に規定する家庭的保育事業、同条第十項に規定する小規模保育事業、同条第十一項に規定する居宅訪問型保育事業、同条第十二項に規定する事業所内保育事業、同条第十三項に規定する病児保育事業、同条第十四項に規定する子育て援助活動支援事業又は同条第二十一項に規定する親子関係形成支援事業に係る施設
    <sup>art-3-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-1</sup>
    a facility relating to the after-school healthy child development program prescribed in Article 6-3, paragraph (2) (Definitions) of the Child Welfare Act (Act No. 164 of 1947), the short-term child-rearing support program prescribed in paragraph (3) of that Article, the temporary childcare program prescribed in paragraph (7) of that Article, the home-based childcare program prescribed in paragraph (9) of that Article, the small-scale childcare program prescribed in paragraph (10) of that Article, the home-visit childcare program prescribed in paragraph (11) of that Article, the childcare program at a place of business prescribed in paragraph (12) of that Article, the sick-child childcare program prescribed in paragraph (13) of that Article, the child-rearing assistance activity support program prescribed in paragraph (14) of that Article, or the parent-child relationship formation support program prescribed in paragraph (21) of that Article;
    <sup>machine translation, not official</sup>

    **二**  児童福祉法第六条の三第六項に規定する地域子育て支援拠点事業に係る施設及び当該施設に類する施設
    <sup>art-3-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-2</sup>
    a facility relating to the community child-rearing support center program prescribed in Article 6-3, paragraph (6) of the Child Welfare Act, and a facility similar to that facility;
    <sup>machine translation, not official</sup>

    **三**  児童福祉法第三十九条第一項（保育所）に規定する保育所
    <sup>art-3-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-3</sup>
    a nursery school prescribed in Article 39, paragraph (1) (Nursery Schools) of the Child Welfare Act;
    <sup>machine translation, not official</sup>

    **四**  児童福祉法第五十九条の二第一項（認可外保育施設の届出）に規定する施設
    <sup>art-3-2/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-4</sup>
    a facility prescribed in Article 59-2, paragraph (1) (Notification of Unauthorized Childcare Facilities) of the Child Welfare Act;
    <sup>machine translation, not official</sup>

    **五**  母子保健法（昭和四十年法律第百四十一号）第十七条の二第一項（産後ケア事業）に規定する産後ケア事業に係る施設及び当該施設に類する施設
    <sup>art-3-2/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-5</sup>
    a facility relating to the postpartum care program prescribed in Article 17-2, paragraph (1) (Postpartum Care Programs) of the Maternal and Child Health Act (Act No. 141 of 1965), and a facility similar to that facility;
    <sup>machine translation, not official</sup>

    **六**  就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項（定義）に規定する認定こども園
    <sup>art-3-2/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-6 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-6</sup>
    an authorized center for early childhood education and care prescribed in Article 2, paragraph (6) (Definitions) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006);
    <sup>machine translation, not official</sup>

    **七**  子ども・子育て支援法（平成二十四年法律第六十五号）第七条第十項第五号（定義）又は第五十九条第二号若しくは第三号（地域子ども・子育て支援事業）に掲げる事業に係る施設
    <sup>art-3-2/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-7 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-7</sup>
    a facility relating to the program set forth in Article 7, paragraph (10), item (v) (Definitions) or Article 59, item (ii) or (iii) (Community Programs for Supporting Children and Child-rearing) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012);
    <sup>machine translation, not official</sup>

    **八**  子ども・子育て支援法第三十条第一項第四号（特例地域型保育給付費の支給）に規定する特例保育を行う施設
    <sup>art-3-2/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-8 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-8</sup>
    a facility that provides the special childcare prescribed in Article 30, paragraph (1), item (iv) (Payment of Special Benefits for Community-Based Childcare) of the Act on Support for Children and Child-rearing;
    <sup>machine translation, not official</sup>

    **九**  子ども・子育て支援法第五十九条第四号に掲げる事業（学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する小学校就学前の子どもを対象とした多様な集団活動事業に係る施設の利用に要する費用の助成を行うものに限る。）に係る施設及び当該施設に類する施設（第四号に掲げる施設を除く。）
    <sup>art-3-2/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-9 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-9</sup>
    a facility relating to the program set forth in Article 59, item (iv) of the Act on Support for Children and Child-rearing (limited to a program that provides subsidies for the cost of using a facility relating to a program of diverse group activities for children not yet enrolled in an elementary school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947)), and a facility similar to that facility (excluding a facility set forth in item (iv));
    <sup>machine translation, not official</sup>

    **十**  保育その他の子育てについての指導、相談、情報の提供又は助言を行う事業に係る施設
    <sup>art-3-2/par-3/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-10 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-10</sup>
    a facility relating to a program that provides guidance, consultation, information, or advice on childcare and other child-rearing.
    <sup>machine translation, not official</sup>

---

## Cites
- art-3-2/par-1: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-2: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-2/item-1: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-2/item-2: 前号 → 所得税法施行規則 第三条の二第二項第一号 (Article 3-2, paragraph (2), item (i)), art-3-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-3-2/par-2/item-1
- art-3-2/par-2/item-2: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-3: 法第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-16
- art-3-2/par-3/item-1: 児童福祉法（昭和二十二年法律第百六十四号）第六条の三第二項 → e-Gov law 322AC0000000164, 第六条の三第二項 (Article 6-3, paragraph (2)), art-6-3/par-2 — not held in this collection
- art-3-2/par-3/item-1: 同条第三項 → e-Gov law 322AC0000000164, 第六条の三第三項 (Article 6-3, paragraph (3)), art-6-3/par-3 — not held in this collection
- art-3-2/par-3/item-1: 同条第七項 → e-Gov law 322AC0000000164, 第六条の三第七項 (Article 6-3, paragraph (7)), art-6-3/par-7 — not held in this collection
- art-3-2/par-3/item-1: 同条第九項 → e-Gov law 322AC0000000164, 第六条の三第九項 (Article 6-3, paragraph (9)), art-6-3/par-9 — not held in this collection
- art-3-2/par-3/item-1: 同条第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-3-2/par-3/item-1: 同条第十一項 → e-Gov law 322AC0000000164, 第六条の三第十一項 (Article 6-3, paragraph (11)), art-6-3/par-11 — not held in this collection
- art-3-2/par-3/item-1: 同条第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-3-2/par-3/item-1: 同条第十三項 → e-Gov law 322AC0000000164, 第六条の三第十三項 (Article 6-3, paragraph (13)), art-6-3/par-13 — not held in this collection
- art-3-2/par-3/item-1: 同条第十四項 → e-Gov law 322AC0000000164, 第六条の三第十四項 (Article 6-3, paragraph (14)), art-6-3/par-14 — not held in this collection
- art-3-2/par-3/item-1: 同条第二十一項 → e-Gov law 322AC0000000164, 第六条の三第二十一項 (Article 6-3, paragraph (21)), art-6-3/par-21 — not held in this collection
- art-3-2/par-3/item-2: 児童福祉法第六条の三第六項 → e-Gov law 322AC0000000164, 第六条の三第六項 (Article 6-3, paragraph (6)), art-6-3/par-6 — not held in this collection
- art-3-2/par-3/item-3: 児童福祉法第三十九条第一項 → e-Gov law 322AC0000000164, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-3-2/par-3/item-4: 児童福祉法第五十九条の二第一項 → e-Gov law 322AC0000000164, 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — not held in this collection
- art-3-2/par-3/item-5: 母子保健法（昭和四十年法律第百四十一号）第十七条の二第一項 → e-Gov law 340AC0000000141, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- art-3-2/par-3/item-6: 就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第六項 → e-Gov law 418AC0000000077, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-3-2/par-3/item-7: 子ども・子育て支援法（平成二十四年法律第六十五号）第七条第十項第五号 → e-Gov law 424AC0000000065, 第七条第十項第五号 (Article 7, paragraph (10), item (v)), art-7/par-10/item-5 — not held in this collection
- art-3-2/par-3/item-7: 第五十九条第二号 → e-Gov law 424AC0000000065, 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — not held in this collection
- art-3-2/par-3/item-7: 第三号 → e-Gov law 424AC0000000065, 第五十九条第一項第三号 (Article 59, paragraph (1), item (iii)), art-59/par-1/item-3 — not held in this collection
- art-3-2/par-3/item-9: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1
- art-3-2/par-3/item-9: 第四号 → 所得税法施行規則 第三条の二第三項第四号 (Article 3-2, paragraph (3), item (iv)), art-3-2/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-4

## Cited by

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

- 所得税法施行規則 第三条の二第二項第二号（非課税とされる国等から支給される金品に係る事業の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-3-2/par-2/item-2
- 所得税法施行規則 第三条の二第三項第九号（非課税とされる国等から支給される金品に係る事業の範囲等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-9 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-9
- 所得税法施行規則 附則第二条第一項（非課税とされる国等から支給される金品に係る事業の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-2/par-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-20261027T143811-002, 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