# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十五条 (Article 45) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45. 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: 第四十五条 (Article 45)（特別農業所得者の申請書に記載すべき事項） — address `art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-45 - 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. --- ### 第四十五条（特別農業所得者の申請書に記載すべき事項） — Matters to Be Stated in a Written Application of a Special Farming Income Earner caption: machine translation, not official art-45 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45 · https://japanlaw.org/l/340M50000040011/art-45 **第一項** 法第百十条第二項（特別農業所得者の申請）に規定する財務省令で定める事項は、次に掲げる事項とする。 art-45/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1 · https://japanlaw.org/l/340M50000040011/art-45/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 110, paragraph (2) (Application for Acknowledgment as a Special Farming Income Earner) of the Act are to be the following: machine translation, not official **一** 法第百十条第二項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地 art-45/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-45/par-1/item-1 the name and domicile of the person who submits the written application prescribed in Article 110, paragraph (2) of the Act (where the person has no domicile in Japan, the residence), and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment; machine translation, not official **二** その年分の総所得金額の見積額、その年中の法第二条第一項第三十五号（定義）に規定する農業所得の金額の見積額及び当該農業所得の金額の見積額のうちその年九月一日以後に生ずる部分の金額の見積額 art-45/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-45/par-1/item-2 the estimated amount of gross income for the year, the estimated amount of agricultural income prescribed in Article 2, paragraph (1), item (xxxv) (Definitions) of the Act for the year, and the estimated amount of the portion of that estimated amount of agricultural income that arises on or after September 1 of the year; machine translation, not official **三** その他参考となるべき事項 art-45/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-45/par-1/item-3 any other matters for reference. machine translation, not official --- ## Cites - art-45/par-1: 法第百十条第二項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act/art-110/par-2 · https://japanlaw.org/l/340AC0000000033/art-110/par-2 - art-45/par-1/item-1: 法第百十条第二項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act/art-110/par-2 · https://japanlaw.org/l/340AC0000000033/art-110/par-2 - art-45/par-1/item-2: 法第二条第一項第三十五号 → 所得税法 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-35 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-35 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第二十六条第一項（特別農業所得者の申請書に記載すべき事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-26/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-26/par-1 - 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/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-20261027T143811-030, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-031, 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