# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十七条の四 (Article 47-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4. 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: 第四十七条の四 (Article 47-4)（非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項） — address `art-47-4` - 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-47-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-47-4 - 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. --- ### 第四十七条の四（非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項） — (Matters to Be Indicated in Documents to Be Attached to the Tax Returns of Residents Who Used to Be Non-permanent Residents) caption: Ministry of Justice translation — Japanese Law Translation Database System art-47-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4 · https://japanlaw.org/l/340M50000040011/art-47-4 **第一項** 法第百二十条第七項（確定所得申告）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-47-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) (Filing Income Tax Returns) of the Act are the following: machine translation, not official **一** 法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所 art-47-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-1 the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence; machine translation, not official **二** その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間 art-47-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-2 the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan; Ministry of Justice translation — Japanese Law Translation Database System **三** その年において非永住者（法第二条第一項第四号（定義）に規定する非永住者をいう。以下この号及び次号において同じ。）、非永住者以外の居住者及び非居住者であつたそれぞれの期間 art-47-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-3 the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year; Ministry of Justice translation — Japanese Law Translation Database System **四** その年において非永住者であつた期間内に生じた次に掲げる金額 art-47-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4 the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year: Ministry of Justice translation — Japanese Law Translation Database System **イ** 法第七条第一項第二号（課税所得の範囲）に規定する国外源泉所得（ロにおいて「国外源泉所得」という。）以外の所得の金額 art-47-4/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4/sub-1 the amount of income other than the foreign source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act (referred to as "foreign source income" in (b)); machine translation, not official **ロ** 国外源泉所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額 art-47-4/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4/sub-2 the amount of foreign source income, and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan; machine translation, not official **五** その他参考となるべき事項 art-47-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-5 any other matters for reference. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "other reference materials." — https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb **第二項** 前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第七項の規定により確定申告書に添付すべき同項の書類に記載する同項に規定する財務省令で定める事項について、それぞれ準用する。 art-47-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively. machine translation, not official --- ## Cites - art-47-4/par-1: 法第百二十条第七項 → 所得税法 第百二十条第七項 (Article 120, paragraph (7)), art-120/par-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-7 · https://japanlaw.org/l/340AC0000000033/art-120/par-7 - art-47-4/par-1/item-1: 法第百二十条第七項 → 所得税法 第百二十条第七項 (Article 120, paragraph (7)), art-120/par-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-7 · https://japanlaw.org/l/340AC0000000033/art-120/par-7 - art-47-4/par-1/item-3: 法第二条第一項第四号 → 所得税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-4 - art-47-4/par-1/item-3: この号 → 所得税法施行規則 第四十七条の四第一項第三号 (Article 47-4, paragraph (1), item (iii)), art-47-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-3 - art-47-4/par-1/item-3: 次号 → 所得税法施行規則 第四十七条の四第一項第四号 (Article 47-4, paragraph (1), item (iv)), art-47-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4 - art-47-4/par-1/item-4/sub-1: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-2 - art-47-4/par-2: 前項 → 所得税法施行規則 第四十七条の四第一項 (Article 47-4, paragraph (1)), art-47-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1 - art-47-4/par-2: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3 - art-47-4/par-2: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3 - art-47-4/par-2: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4 - art-47-4/par-2: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4 - art-47-4/par-2: 法第百二十条第七項 → 所得税法 第百二十条第七項 (Article 120, paragraph (7)), art-120/par-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-7 · https://japanlaw.org/l/340AC0000000033/art-120/par-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十七条の四第一項第三号（非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-3 - 所得税法施行規則 第四十七条の四第二項（非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-2 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-27 - 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 (所得税法施行規則), Article 47-4, paragraph (1), item (v) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), 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-20261027T143811-035, 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