# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十条 (Article 70) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70. 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: 第七十条 (Article 70)（退職所得の選択課税による還付のための申告書の記載事項） — address `art-70` - 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-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-70 - 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. --- ### 第七十条（退職所得の選択課税による還付のための申告書の記載事項） — (Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-70 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70 · https://japanlaw.org/l/340M50000040011/art-70 **第一項** 法第百七十三条第一項第四号（退職所得の選択課税による還付）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-70/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1 · https://japanlaw.org/l/340M50000040011/art-70/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 173, paragraph (1), item (iv) (Refund Due to Alternative Taxation on Retirement Income) of the Act are as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 法第百七十三条第一項の申告書を提出する者の氏名及び住所並びに国内に居所があるときは当該居所（個人番号を有する者にあつては、氏名、住所及び国内に居所があるときは当該居所並びに個人番号） art-70/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-1 the name and domicile of the person who submits the return under Article 173, paragraph (1) of the Act and, if the person has a residence in Japan, that residence (for a person who has an individual number, the name, the domicile and, if the person has a residence in Japan, that residence, and the individual number); machine translation, not official **二** 法第百七十三条第一項第一号に掲げる退職手当等の総額のうち法第百六十一条第一項第十二号ハ（国内源泉所得）に該当する部分の金額の計算の基礎 art-70/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-2 the basis for calculating the amount of the portion of the total amount of severance pay or other such compensation listed in Article 173, paragraph (1), item (i) of the Act that falls under Article 161, paragraph (1), item (xii), (c) (Domestic Source Income) of the Act; machine translation, not official **三** 法第百七十三条第二項の規定による還付金の支払を受けようとする銀行又は郵便局（簡易郵便局法（昭和二十四年法律第二百十三号）第二条（定義）に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行を銀行法（昭和五十六年法律第五十九号）第二条第十六項（定義等）に規定する所属銀行とする同条第十四項に規定する銀行代理業の業務を行うものをいう。）の名称及び所在地 art-70/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-3 the name and location of the bank or post office (meaning an office of Japan Post Co., Ltd. that carries out the postal counter services prescribed in Article 2 (Definitions) of the Post Office Branch Act (Act No. 213 of 1949) and that has the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005) as its affiliated bank prescribed in Article 2, paragraph (16) (Definitions) of the Banking Act (Act No. 59 of 1981) and carries out the business of bank agency prescribed in paragraph (14) of that Article) through which the person wishes to receive the payment of a refund under Article 173, paragraph (2) of the Act; machine translation, not official **四** その他参考となるべき事項 art-70/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-4 any other matters for reference. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-70/par-1: 法第百七十三条第一項第四号 → 所得税法 第百七十三条第一項第四号 (Article 173, paragraph (1), item (iv)), art-173/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-4 - art-70/par-1/item-1: 法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 - art-70/par-1/item-2: 法第百七十三条第一項第一号 → 所得税法 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-1 - art-70/par-1/item-2: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12 - art-70/par-1/item-3: 法第百七十三条第二項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2 - art-70/par-1/item-3: 簡易郵便局法（昭和二十四年法律第二百十三号）第二条 → e-Gov law 324AC0000000213, 第二条 (Article 2), art-2 — not held in this collection - art-70/par-1/item-3: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection - art-70/par-1/item-3: 銀行法（昭和五十六年法律第五十九号）第二条第十六項 → 銀行法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/banking-act/art-2/par-16 · https://japanlaw.org/l/356AC0000000059/art-2/par-16 - art-70/par-1/item-3: 同条第十四項 → 銀行法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/ja/banking-act/art-2/par-14 · https://japanlaw.org/l/356AC0000000059/art-2/par-14 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第七条第一項（退職所得の選択課税による還付のための申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7/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-20261027T143811-042, 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