# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十一条 (Article 71) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71. 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: 第七十一条 (Article 71)（退職所得の選択課税による還付のための申告書への添附書類） — address `art-71` - 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-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-71 - 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. --- ### 第七十一条（退職所得の選択課税による還付のための申告書への添附書類） — (Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-71 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71 · https://japanlaw.org/l/340M50000040011/art-71 **第一項** 令第二百九十七条第一項（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、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地若しくは法人番号とする。 art-71/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-1 · https://japanlaw.org/l/340M50000040011/art-71/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 297, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Order are a breakdown, by payer, of the severance pay or other such compensation prescribed in Article 171 (Elective Treatment for Taxation of Retirement Income) of the Act that is received during the year and from which income tax has been collected pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act, the date and place of its payment, the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number. machine translation, not official **第二項** 法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書に法第二百二十五条第一項第八号（支払調書）に規定する支払に関する同項の調書の写しが添付されている場合においては、前項に規定する事項のうち当該調書の写しに記載されている事項は、令第二百九十七条第一項の明細書に記載することを要しない。 art-71/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-2 · https://japanlaw.org/l/340M50000040011/art-71/par-2 In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in the same paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Act, the matters already entered in the copy of the record, out of the matters prescribed in the preceding paragraph, need not be entered in a detailed statement set forth in Article 297, paragraph (1) of the Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-71/par-1: 令第二百九十七条第一項 → e-Gov law 340CO0000000096, 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — not held in this collection - art-71/par-1: 法第百七十一条 → 所得税法 第百七十一条 (Article 171), art-171 — https://japanlaw.org/ja/income-tax-act/art-171 · https://japanlaw.org/l/340AC0000000033/art-171 - art-71/par-1: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - art-71/par-2: 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-71/par-2: 法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8 - art-71/par-2: 同項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - art-71/par-2: 前項 → 所得税法施行規則 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-1 · https://japanlaw.org/l/340M50000040011/art-71/par-1 - art-71/par-2: 令第二百九十七条第一項 → e-Gov law 340CO0000000096, 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十一条第二項（退職所得の選択課税による還付のための申告書への添附書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-2 · https://japanlaw.org/l/340M50000040011/art-71/par-2 - 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への添附書類に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/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