# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十条 (Article 50)

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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: 第五十条 (Article 50)（延納届出書の記載事項） — address `art-50`
- 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-50
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-50
- 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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### 第五十条（延納届出書の記載事項） — Matters to Be Stated in a Tax Payment Deferment Notice
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50 · https://japanlaw.org/l/340M50000040011/art-50</sup>

      **第一項**  法第百三十一条第二項（確定申告税額の延納）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。
      <sup>art-50/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1 · https://japanlaw.org/l/340M50000040011/art-50/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 131, paragraph (2) (Deferring Payment of Taxes That Are to Be Paid Upon Filing) of the Act are the following:
      <sup>machine translation, not official</sup>

        **一**  法第百三十一条第一項に規定する延納届出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
        <sup>art-50/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-50/par-1/item-1</sup>
        the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the tax payment deferment notice prescribed in Article 131, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
        <sup>machine translation, not official</sup>

        **二**  法第百三十一条第一項の規定による延納をしようとする所得税の額
        <sup>art-50/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-50/par-1/item-2</sup>
        the amount of income tax for which payment is to be deferred pursuant to Article 131, paragraph (1) of the Act;
        <sup>machine translation, not official</sup>

        **三**  その他参考となるべき事項
        <sup>art-50/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-50/par-1/item-3</sup>
        any other matters for reference.
        <sup>machine translation, not official</sup>

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## Cites
- art-50/par-1: 法第百三十一条第二項 → 所得税法 第百三十一条第二項 (Article 131, paragraph (2)), art-131/par-2 — https://japanlaw.org/ja/income-tax-act/art-131/par-2 · https://japanlaw.org/l/340AC0000000033/art-131/par-2
- art-50/par-1/item-1: 法第百三十一条第一項 → 所得税法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/income-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000033/art-131/par-1
- art-50/par-1/item-2: 法第百三十一条第一項 → 所得税法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/income-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000033/art-131/par-1

## Cited by

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

- 所得税法施行規則 附則第三十一条第一項（延納届出書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-31/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-31/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

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## 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-20261027T143811-036, 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