# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十三条の二 (Article 73-2)

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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: 第七十三条の二 (Article 73-2)（給与所得者の扶養控除等申告書に添付すべき書類等） — address `art-73-2`
- 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-73-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-73-2
- 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.

---

### 第七十三条の二（給与所得者の扶養控除等申告書に添付すべき書類等） — Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-73-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2 · https://japanlaw.org/l/340M50000040011/art-73-2</sup>

  **第一項**  令第三百十六条の二第一項（給与所得者の扶養控除等申告書に関する書類の提出又は提示）に規定する財務省令で定める書類は、第四十七条の二第十一項各号（確定所得申告書に添付すべき書類等）に定める書類とする。
  <sup>art-73-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-1</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (1) (Submission or Presentation of Documents Relating to a Salary Income Earner's Return for Deduction for Dependents, etc.) of the Order are to be the documents provided for in the items of Article 47-2, paragraph (11) (Documents, etc. to Be Attached to a Final Return Showing Income).
  <sup>machine translation, not official</sup>

  **第二項**  令第三百十六条の二第二項に規定する財務省令で定める書類は、次の各号に掲げる国外居住親族（同項に規定する国外居住親族をいう。以下この条において同じ。）の区分に応じ当該各号に定める書類とする。
  <sup>art-73-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (2) of the Order are to be the documents provided for in the following items according to the categories of relatives residing outside Japan listed in those items (meaning the relatives residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article).
  <sup>machine translation, not official</sup>

    **一**  令第三百十六条の二第二項第一号又は第二号に掲げる国外居住親族　当該国外居住親族に係る次に掲げるいずれかの書類であつて、同項第一号又は第二号に掲げる者の区分に応じ同項第一号又は第二号に定める旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）
    <sup>art-73-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-1</sup>
    for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or item (ii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies, according to the category of person listed in item (i) or item (ii) of that paragraph, the matter provided for in item (i) or item (ii) of that paragraph (including, where the document is prepared in a foreign language, its translation):
    <sup>machine translation, not official</sup>

      **イ**  戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券（出入国管理及び難民認定法第二条第五号（定義）に規定する旅券をいう。次号イにおいて同じ。）の写し
      <sup>art-73-2/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-1/sub-1</sup>
      a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport (meaning the passport prescribed in Article 2, item (v) (Definition) of the Immigration Control and Refugee Recognition Act; the same applies in (a) of the following item);
      <sup>machine translation, not official</sup>

      **ロ**  外国政府又は外国の地方公共団体が発行した書類（当該国外居住親族の氏名、生年月日及び住所又は居所の記載があるものに限る。）
      <sup>art-73-2/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-1/sub-2</sup>
      a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan);
      <sup>machine translation, not official</sup>

    **二**  令第三百十六条の二第二項第三号に掲げる国外居住親族　当該国外居住親族に係る次に掲げるいずれかの書類であつて、当該国外居住親族が同項に規定する居住者の配偶者以外の親族に該当する旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）（当該国外居住親族の法第百九十四条第一項第七号（給与所得者の扶養控除等申告書）に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当することである場合には、当該証する書類及び外国政府又は外国の地方公共団体が発行した当該国外居住親族に係る第四十七条の二第九項各号に掲げるいずれかの書類であつて、当該国外居住親族が外国における出入国管理及び難民認定法別表第一の四の表（在留資格）の留学の在留資格に相当する資格をもつて当該外国に在留することにより国内に住所及び居所を有しなくなつた旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。））
    <sup>art-73-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-2</sup>
    for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies that the relative residing outside Japan falls under a relative other than the spouse of the Resident prescribed in that paragraph (including, where the document is prepared in a foreign language, its translation) (where the fact that the relative residing outside Japan falls under a relative for Withholding deduction listed in Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act is that the relative falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, both the document that so certifies and any of the documents listed in the items of Article 47-2, paragraph (9) relating to that relative residing outside Japan, issued by a foreign government or a local government of a foreign state, that certifies that the relative residing outside Japan has ceased to have a domicile or residence in Japan by residing in a foreign state with a status corresponding to the status of residence of "Student" in the table of Appended Table I (4) (Status of Residence) of the Immigration Control and Refugee Recognition Act in that foreign state (including, where that document is prepared in a foreign language, its translation)):
    <sup>machine translation, not official</sup>

      **イ**  戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券の写し
      <sup>art-73-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-2/sub-1</sup>
      a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport;
      <sup>machine translation, not official</sup>

      **ロ**  外国政府又は外国の地方公共団体が発行した書類（当該国外居住親族の氏名、生年月日及び住所又は居所の記載があるものに限る。）
      <sup>art-73-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-2/sub-2</sup>
      a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan).
      <sup>machine translation, not official</sup>

  **第三項**  令第三百十六条の二第三項に規定する生計を一にすることを明らかにする書類として財務省令で定める書類は、次に掲げるいずれかの書類であつて、同項に規定する居住者がその年において国外居住親族の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
  <sup>art-73-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-3 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3</sup>
  The documents specified by Ministry of Finance Order as the documents that clarify that living expenses are paid from the same resources, as prescribed in Article 316-2, paragraph (3) of the Order, are to be any of the following documents that clarify that the Resident prescribed in that paragraph made payments to each person, as necessary on each occasion in that year, for the living expenses or educational expenses of the relative residing outside Japan (including, where the document is prepared in a foreign language, its translation).
  <sup>machine translation, not official</sup>

    **一**  内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第二条第三号（定義）に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住親族に支払をしたことを明らかにするもの
    <sup>art-73-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3/item-1</sup>
    a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through an exchange transaction carried out by that financial institution;
    <sup>machine translation, not official</sup>

    **二**  第四十七条の二第六項第二号に規定するクレジットカード等購入あつせん業者の書類又はその写しで、同号に規定するクレジットカード等を当該国外居住親族が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は同号に規定する特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
    <sup>art-73-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3/item-2</sup>
    a document of the credit card, etc. purchase intermediary prescribed in Article 47-2, paragraph (6), item (ii), or a copy thereof, that clarifies that the credit card, etc. purchase intermediary has received, or is to receive, from the Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of the relative residing outside Japan presenting or notifying the credit card, etc. prescribed in that item and purchasing goods or rights from a specific seller, or receiving the provision of services for a fee from the specific service provider prescribed in that item;
    <sup>machine translation, not official</sup>

    **三**  第四十七条の二第六項第三号に規定する電子決済手段等取引業者の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う同号に規定する電子決済手段の移転によつて当該居住者から当該国外居住親族に支払をしたことを明らかにするもの（同号に規定するみなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する同号に規定する電子決済手段に係るものに限る。）
    <sup>art-73-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3/item-3</sup>
    a document of the electronic payment instruments service provider prescribed in Article 47-2, paragraph (6), item (iii), or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through a transfer of an electronic payment instrument prescribed in that item carried out by that electronic payment instruments service provider at the request of the Resident (in the case of a document of a deemed electronic payment instruments service provider prescribed in that item, or a copy thereof, limited to one relating to an electronic payment instrument prescribed in that item that is issued by that deemed electronic payment instruments service provider).
    <sup>machine translation, not official</sup>

  **第四項**  令第三百十六条の二第三項に規定する法第二条第一項第三十四号の二ロ（３）に掲げる者に該当することを明らかにする書類として財務省令で定める書類は、前項に規定する財務省令で定める書類であつて、令第三百十六条の二第三項に規定する居住者から国外居住親族である各人へのその年における前項に規定する支払の金額の合計額が三十八万円以上であることを明らかにするものとする。
  <sup>art-73-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-4 · https://japanlaw.org/l/340M50000040011/art-73-2/par-4</sup>
  The documents specified by Ministry of Finance Order as the documents that clarify that a person falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, as prescribed in Article 316-2, paragraph (3) of the Order, are to be the documents specified by Ministry of Finance Order prescribed in the preceding paragraph that clarify that the total amount of the payments prescribed in the preceding paragraph made in that year from the Resident prescribed in Article 316-2, paragraph (3) of the Order to each relative residing outside Japan is 380,000 yen or more.
  <sup>machine translation, not official</sup>

---

## Cites
- art-73-2/par-1: 令第三百十六条の二第一項 → e-Gov law 340CO0000000096, 第三百十六条の二第一項 (Article 316-2, paragraph (1)), art-316-2/par-1 — not held in this collection
- art-73-2/par-1: 第四十七条の二第十一項 → 所得税法施行規則 第四十七条の二第十一項 (Article 47-2, paragraph (11)), art-47-2/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11
- art-73-2/par-2: 令第三百十六条の二第二項 → e-Gov law 340CO0000000096, 第三百十六条の二第二項 (Article 316-2, paragraph (2)), art-316-2/par-2 — not held in this collection
- art-73-2/par-2: この条 → 所得税法施行規則 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2 · https://japanlaw.org/l/340M50000040011/art-73-2
- art-73-2/par-2/item-1: 令第三百十六条の二第二項第一号 → e-Gov law 340CO0000000096, 第三百十六条の二第二項第一号 (Article 316-2, paragraph (2), item (i)), art-316-2/par-2/item-1 — not held in this collection
- art-73-2/par-2/item-1: 第二号 → e-Gov law 340CO0000000096, 第三百十六条の二第二項第二号 (Article 316-2, paragraph (2), item (ii)), art-316-2/par-2/item-2 — not held in this collection
- art-73-2/par-2/item-1/sub-1: 出入国管理及び難民認定法第二条第五号 → 出入国管理及び難民認定法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/immigration-control-act/art-2/par-1/item-5 · https://japanlaw.org/l/326CO0000000319/art-2/par-1/item-5
- art-73-2/par-2/item-1/sub-1: 次号 → 所得税法施行規則 第七十三条の二第二項第二号 (Article 73-2, paragraph (2), item (ii)), art-73-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-2
- art-73-2/par-2/item-2: 令第三百十六条の二第二項第三号 → e-Gov law 340CO0000000096, 第三百十六条の二第二項第三号 (Article 316-2, paragraph (2), item (iii)), art-316-2/par-2/item-3 — not held in this collection
- art-73-2/par-2/item-2: 同項 → e-Gov law 340CO0000000096, 第三百十六条の二第二項 (Article 316-2, paragraph (2)), art-316-2/par-2 — not held in this collection
- art-73-2/par-2/item-2: 法第百九十四条第一項第七号 → 所得税法 第百九十四条第一項第七号 (Article 194, paragraph (1), item (vii)), art-194/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-7
- art-73-2/par-2/item-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-73-2/par-2/item-2: 第四十七条の二第九項 → 所得税法施行規則 第四十七条の二第九項 (Article 47-2, paragraph (9)), art-47-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-9 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9
- art-73-2/par-2/item-2: 出入国管理及び難民認定法別表第一の四 → 出入国管理及び難民認定法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/immigration-control-act/appdx-1 · https://japanlaw.org/l/326CO0000000319/appdx-1
- art-73-2/par-3: 令第三百十六条の二第三項 → e-Gov law 340CO0000000096, 第三百十六条の二第三項 (Article 316-2, paragraph (3)), art-316-2/par-3 — not held in this collection
- art-73-2/par-3/item-2: 第四十七条の二第六項第二号 → 所得税法施行規則 第四十七条の二第六項第二号 (Article 47-2, paragraph (6), item (ii)), art-47-2/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-2
- art-73-2/par-3/item-3: 第四十七条の二第六項第三号 → 所得税法施行規則 第四十七条の二第六項第三号 (Article 47-2, paragraph (6), item (iii)), art-47-2/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-3
- art-73-2/par-4: 令第三百十六条の二第三項 → e-Gov law 340CO0000000096, 第三百十六条の二第三項 (Article 316-2, paragraph (3)), art-316-2/par-3 — not held in this collection
- art-73-2/par-4: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-73-2/par-4: 前項 → 所得税法施行規則 第七十三条の二第三項 (Article 73-2, paragraph (3)), art-73-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-3 · https://japanlaw.org/l/340M50000040011/art-73-2/par-3

## Cited by

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

- 所得税法施行規則 第七十三条の二第二項（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2
- 所得税法施行規則 第七十三条の二第二項第一号イ（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-1/sub-1
- 所得税法施行規則 第七十三条の二第四項（給与所得者の扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73-2/par-4 · https://japanlaw.org/l/340M50000040011/art-73-2/par-4
- 所得税法施行規則 第七十四条の二第一項（従たる給与についての扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-2/par-1 · https://japanlaw.org/l/340M50000040011/art-74-2/par-1
- 所得税法施行規則 第七十七条の五第一項（公的年金等の受給者の扶養親族等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-5/par-1 · https://japanlaw.org/l/340M50000040011/art-77-5/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-20261027T143811-045, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-045, 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