# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十四条の四 (Article 74-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-4. 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: 第七十四条の四 (Article 74-4)（給与所得者の配偶者控除等申告書に添付すべき書類等） — address `art-74-4` - 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-74-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-74-4 - 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. --- ### 第七十四条の四（給与所得者の配偶者控除等申告書に添付すべき書類等） — Documents, etc. to Be Attached to Salary Income Earner's Return for Spousal Deduction, etc. caption: machine translation, not official art-74-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-4 · https://japanlaw.org/l/340M50000040011/art-74-4 **第一項** 第四十七条の二第五項（確定所得申告書に添付すべき書類等）の規定は令第三百十八条の三第一号（給与所得者の配偶者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について、第四十七条の二第六項の規定は令第三百十八条の三第二号に規定する財務省令で定める書類について、それぞれ準用する。この場合において、第四十七条の二第五項中「同号イ又はロに掲げる者に係る」とあるのは「令第三百十八条の三（給与所得者の配偶者控除等申告書に関する書類の提出又は提示）に規定する記載がされた控除対象配偶者又は配偶者に係る」と、「同号イ又はロに掲げる者の区分に応じ同号イ又はロに定める旨」とあるのは「その控除対象配偶者又は配偶者が当該居住者の配偶者に該当する旨」と、「令第二百六十二条第三項第一号イ又はロに掲げる者」とあるのは「その控除対象配偶者又は配偶者」と、同条第六項中「同項の」とあるのは「令第三百十八条の三に規定する」と、「同項に規定する国外居住障害者又は国外居住配偶者（以下この項において「国外居住障害者等」という。）」とあるのは「同条に規定する記載がされた控除対象配偶者又は配偶者」と、「各人」とあり、及び「当該国外居住障害者等」とあるのは「その控除対象配偶者又は配偶者」と、それぞれ読み替えるものとする。 art-74-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-4/par-1 · https://japanlaw.org/l/340M50000040011/art-74-4/par-1 The provisions of Article 47-2, paragraph (5) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order, and the provisions of Article 47-2, paragraph (6) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (5), the phrase "relating to the persons listed in (a) or (b) of that item" is deemed to be replaced with "relating to the Claimable Spouse or the spouse for whom the entry prescribed in Article 318-3 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order has been made"; the phrase "the effect prescribed in (a) or (b) of that item, according to the category of persons listed in (a) or (b) of that item" is deemed to be replaced with "the effect that the Claimable Spouse or the spouse falls under a spouse of that Resident"; the phrase "persons listed in Article 262, paragraph (3), item (i), (a) or (b) of the Order" is deemed to be replaced with "that Claimable Spouse or spouse"; in Article 47-2, paragraph (6), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-3 of the Order"; the phrase "Person with a Disability residing outside Japan or spouse residing outside Japan prescribed in that paragraph (hereinafter referred to as "Person with a Disability, etc. residing outside Japan" in this paragraph)" is deemed to be replaced with "Claimable Spouse or spouse for whom the entry prescribed in Article 318-3 of the Order has been made"; and the phrases "each person" and "that Person with a Disability, etc. residing outside Japan" are deemed to be replaced with "that Claimable Spouse or spouse". machine translation, not official --- ## Cites - art-74-4/par-1: 第四十七条の二第五項 → 所得税法施行規則 第四十七条の二第五項 (Article 47-2, paragraph (5)), art-47-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5 - art-74-4/par-1: 令第三百十八条の三第一号 → e-Gov law 340CO0000000096, 第三百十八条の三第一項第一号 (Article 318-3, paragraph (1), item (i)), art-318-3/par-1/item-1 — not held in this collection - art-74-4/par-1: 第四十七条の二第六項 → 所得税法施行規則 第四十七条の二第六項 (Article 47-2, paragraph (6)), art-47-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6 - art-74-4/par-1: 令第三百十八条の三第二号 → e-Gov law 340CO0000000096, 第三百十八条の三第一項第二号 (Article 318-3, paragraph (1), item (ii)), art-318-3/par-1/item-2 — not held in this collection - art-74-4/par-1: 令第三百十八条の三 → e-Gov law 340CO0000000096, 第三百十八条の三 (Article 318-3), art-318-3 — not held in this collection - art-74-4/par-1: 令第二百六十二条第三項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — not held in this collection ## 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（給与所得者の扶養控除等申告書等に添付すべき書類等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/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-20261027T143811-046, 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