# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の九 (Article 40-9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9. 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: 第四十条の九 (Article 40-9)（公益の増進に著しく寄与する法人の範囲） — address `art-40-9` - 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-40-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-9 - 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. --- ### 第四十条の九（公益の増進に著しく寄与する法人の範囲） — Scope of Corporations That Contribute Significantly to the Promotion of Public Interest caption: machine translation, not official art-40-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9 · https://japanlaw.org/l/340M50000040011/art-40-9 **第一項** 令第二百十七条第四号（公益の増進に著しく寄与する法人の範囲）に規定する財務省令で定める専修学校は、次のいずれかの課程による教育を行う学校教育法第百二十四条（専修学校）に規定する専修学校とする。 art-40-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9/par-1 · https://japanlaw.org/l/340M50000040011/art-40-9/par-1 The specialized training colleges specified by Ministry of Finance Order as prescribed in Article 217, item (iv) (Scope of Corporations That Contribute Significantly to the Promotion of Public Interest) of the Order are specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that provide education through any of the following courses: machine translation, not official **一** 学校教育法第百二十五条第一項（専修学校の課程）に規定する高等課程でその修業期間（普通科、別科その他これらに準ずる区別された課程があり、一の課程に他の課程が継続する場合には、これらの課程の修業期間を通算した期間をいう。次号において同じ。）を通ずる授業時間数が二千時間以上であるもの art-40-9/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-9/par-1/item-1 An upper secondary course prescribed in Article 125, paragraph (1) (Courses of Specialized Training Colleges) of the School Education Act for which the total number of class hours throughout the period of study (where there are courses distinguished as a regular course, a special course or the like and one course is continued by another course, meaning the period obtained by aggregating the periods of study of those courses; the same applies in the following item) is 2,000 hours or more; machine translation, not official **二** 学校教育法第百二十五条第一項に規定する専門課程でその修業期間を通ずる単位数が六十二単位以上であるもの art-40-9/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-9/par-1/item-2 A specialized course prescribed in Article 125, paragraph (1) of the School Education Act for which the total number of credits throughout the period of study is 62 credits or more. machine translation, not official **第二項** 令第二百十七条第四号に規定する財務省令で定める各種学校は、初等教育又は中等教育を外国語により施すことを目的として設置された学校教育法第百三十四条第一項（各種学校）に規定する各種学校であつて、文部科学大臣が財務大臣と協議して定める基準に該当するものとする。 art-40-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9/par-2 · https://japanlaw.org/l/340M50000040011/art-40-9/par-2 The miscellaneous schools specified by Ministry of Finance Order as prescribed in Article 217, item (iv) of the Order are miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act that have been established for the purpose of providing primary education or secondary education in a foreign language and that meet the standards set by the Minister of Education, Culture, Sports, Science and Technology in consultation with the Minister of Finance. machine translation, not official --- ## Cites - art-40-9/par-1: 令第二百十七条第四号 → e-Gov law 340CO0000000096, 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — not held in this collection - art-40-9/par-1: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 · https://japanlaw.org/l/322AC0000000026/art-124 - art-40-9/par-1/item-1: 学校教育法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 · https://japanlaw.org/l/322AC0000000026/art-125/par-1 - art-40-9/par-1/item-1: 次号 → 所得税法施行規則 第四十条の九第一項第二号 (Article 40-9, paragraph (1), item (ii)), art-40-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-9/par-1/item-2 - art-40-9/par-1/item-2: 学校教育法第百二十五条第一項 → 学校教育法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/school-education-act/art-125/par-1 · https://japanlaw.org/l/322AC0000000026/art-125/par-1 - art-40-9/par-2: 令第二百十七条第四号 → e-Gov law 340CO0000000096, 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — not held in this collection - art-40-9/par-2: 学校教育法第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/school-education-act/art-134/par-1 · https://japanlaw.org/l/322AC0000000026/art-134/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の九第一項第一号（公益の増進に著しく寄与する法人の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-9/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-9/par-1/item-1 - 所得税法施行規則 附則第二条第一項（公益の増進に著しく寄与する法人の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/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-20261027T143811-027, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-028, 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