# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条の六 (Article 36-6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6. 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: 第三十六条の六 (Article 36-6)（特定支出の支出等を証する書類） — address `art-36-6` - 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-36-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36-6 - 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. --- ### 第三十六条の六（特定支出の支出等を証する書類） — Documents Certifying the Payment, etc. of Specific Expenses caption: machine translation, not official art-36-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6 · https://japanlaw.org/l/340M50000040011/art-36-6 **第一項** 令第百六十七条の五第二号イ又はロ（特定支出の支出等を証する書類）に定める書類は、同号イ又はロに規定する航空運送事業を営む者又は鉄道事業者、船舶運航事業を営む者若しくは自動車運送事業を営む者が、法第五十七条の二第二項第六号（給与所得者の特定支出の控除の特例）（令第百六十七条の三第五項第一号（給与所得者の特定支出の範囲）に係る部分に限る。）に掲げる支出をした者からの航空機又は令第百六十七条の五第二号ロに規定する鉄道等を利用した年月日及び搭乗又は乗車若しくは乗船した区間の記載がある書面による申出に基づいて証明をするものとする。 art-36-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-1 · https://japanlaw.org/l/340M50000040011/art-36-6/par-1 The documents specified in Article 167-5, item (ii), (a) or (b) (Documents Certifying the Payment, etc. of Specific Expenses) of the Order are to be certification given by a person who operates an air transport business, or a railway operator, a person who operates a ship operation business or a person who operates an automobile transport business, prescribed in (a) or (b) of that item, on the basis of a written application, from a person who made the expenditure listed in Article 57-2, paragraph (2), item (vi) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act (limited to the portion pertaining to Article 167-3, paragraph (5), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order), stating the date on which the person used aircraft or the railways, etc. prescribed in Article 167-5, item (ii), (b) of the Order and the section in which the person boarded or rode. machine translation, not official **第二項** 令第百六十七条の五第二号ロに規定する財務省令で定める金額は、一万五千円とする。 art-36-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-2 · https://japanlaw.org/l/340M50000040011/art-36-6/par-2 The amount specified by Ministry of Finance Order as prescribed in Article 167-5, item (ii), (b) of the Order is 15,000 yen. machine translation, not official **第三項** 前項に規定する金額は、一の交通機関の利用に係る運賃及び料金の額によるものとする。この場合において、当該交通機関が旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項（会社の目的及び事業）に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項（指針の公表等）に規定する新会社及び旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項（指針の公表等）に規定する新会社（以下この項において「旅客会社等」という。）が営む旅客鉄道事業（日本国有鉄道改革法（昭和六十一年法律第八十七号）第九条第一項（連絡船事業の引継ぎ）に規定する連絡船事業を含む。以下この項において同じ。）に係るものであるときは、各旅客会社等が営む旅客鉄道事業に係る鉄道又は船舶の利用に係る運賃及び料金の額の合計額によるものとする。 art-36-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-3 · https://japanlaw.org/l/340M50000040011/art-36-6/par-3 The amount prescribed in the preceding paragraph is to be based on the amount of fares and charges pertaining to the use of one means of transportation. In this case, where the means of transportation pertains to passenger railway business (including the ferry business prescribed in Article 9, paragraph (1) (Succession to Ferry Business) of the Japanese National Railways Reform Act (Act No. 87 of 1986); the same applies hereinafter in this paragraph) operated by a passenger railway company prescribed in Article 1, paragraph (1) (Purposes and Business of Companies) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986), a new company prescribed in Article 2, paragraph (1) (Publication of Guidelines, etc.) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) (Publication of Guidelines, etc.) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (hereinafter referred to as "passenger railway company, etc." in this paragraph), it is to be based on the total amount of fares and charges pertaining to the use of railways or ships in the passenger railway business operated by each passenger railway company, etc. machine translation, not official --- ## Cites - art-36-6/par-1: 令第百六十七条の五第二号 → e-Gov law 340CO0000000096, 第百六十七条の五第一項第二号 (Article 167-5, paragraph (1), item (ii)), art-167-5/par-1/item-2 — not held in this collection - art-36-6/par-1: 法第五十七条の二第二項第六号 → 所得税法 第五十七条の二第二項第六号 (Article 57-2, paragraph (2), item (vi)), art-57-2/par-2/item-6 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-6 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-2/item-6 - art-36-6/par-1: 令第百六十七条の三第五項第一号 → e-Gov law 340CO0000000096, 第百六十七条の三第五項第一号 (Article 167-3, paragraph (5), item (i)), art-167-3/par-5/item-1 — not held in this collection - art-36-6/par-2: 令第百六十七条の五第二号 → e-Gov law 340CO0000000096, 第百六十七条の五第一項第二号 (Article 167-5, paragraph (1), item (ii)), art-167-5/par-1/item-2 — not held in this collection - art-36-6/par-3: 前項 → 所得税法施行規則 第三十六条の六第二項 (Article 36-6, paragraph (2)), art-36-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-2 · https://japanlaw.org/l/340M50000040011/art-36-6/par-2 - art-36-6/par-3: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection - art-36-6/par-3: この項 → 所得税法施行規則 第三十六条の六第三項 (Article 36-6, paragraph (3)), art-36-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-3 · https://japanlaw.org/l/340M50000040011/art-36-6/par-3 - art-36-6/par-3: 日本国有鉄道改革法（昭和六十一年法律第八十七号）第九条第一項 → e-Gov law 361AC0000000087, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第三十六条の六第三項（特定支出の支出等を証する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-6/par-3 · https://japanlaw.org/l/340M50000040011/art-36-6/par-3 --- ## 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-20261027T143811-023, 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