# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十四条の五 (Article 74-5)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5. 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: 第七十四条の五 (Article 74-5)（給与所得者の特定親族特別控除申告書の記載事項） — address `art-74-5`
- 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-74-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-74-5
- 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.

---

### 第七十四条の五（給与所得者の特定親族特別控除申告書の記載事項） — Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives
<sup>caption: machine translation, not official</sup>
<sup>art-74-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5 · https://japanlaw.org/l/340M50000040011/art-74-5</sup>

  **第一項**  法第百九十五条の三第一項第三号（給与所得者の特定親族特別控除申告書）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-74-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 195-3, paragraph (1), item (iii) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act are the following matters:
  <sup>machine translation, not official</sup>

    **一**  法第百九十五条の三第一項の規定による申告書を提出する者（次号において「申告者」という。）の氏名及び住所
    <sup>art-74-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-1</sup>
    the name and domicile of the person who submits the return under Article 195-3, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);
    <sup>machine translation, not official</sup>

    **二**  法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（次号において「特定親族」という。）の生年月日、住所及び申告者との続柄
    <sup>art-74-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-2</sup>
    the date of birth, domicile and relationship to the filer of the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in the following item);
    <sup>machine translation, not official</sup>

    **三**  特定親族の合計所得金額又はその見積額に応じ、法第八十四条の二の規定に準じて計算した特定親族特別控除の額に相当する金額及びその計算の基礎
    <sup>art-74-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-3</sup>
    the amount equivalent to the amount of special deduction for specified relatives calculated in accordance with the provisions of Article 84-2 of the Act, according to the total income of the specified relative or the estimated amount thereof, and the basis for the calculation;
    <sup>machine translation, not official</sup>

    **四**  その他参考となるべき事項
    <sup>art-74-5/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  法第百九十五条の三第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者（個人を除く。）の法人番号を付記するものとする。
  <sup>art-74-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-2 · https://japanlaw.org/l/340M50000040011/art-74-5/par-2</sup>
  A person paying the salary or other wage prescribed in Article 195-3, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.
  <sup>machine translation, not official</sup>

---

## Cites
- art-74-5/par-1: 法第百九十五条の三第一項第三号 → 所得税法 第百九十五条の三第一項第三号 (Article 195-3, paragraph (1), item (iii)), art-195-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1/item-3
- art-74-5/par-1/item-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1
- art-74-5/par-1/item-1: 次号 → 所得税法施行規則 第七十四条の五第一項第二号 (Article 74-5, paragraph (1), item (ii)), art-74-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-2
- art-74-5/par-1/item-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-74-5/par-1/item-2: 次号 → 所得税法施行規則 第七十四条の五第一項第三号 (Article 74-5, paragraph (1), item (iii)), art-74-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-3
- art-74-5/par-1/item-3: 法第八十四条の二 → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-74-5/par-2: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1

## Cited by

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

- 所得税法施行規則 第七十四条の五第一項第一号（給与所得者の特定親族特別控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-1
- 所得税法施行規則 第七十四条の五第一項第二号（給与所得者の特定親族特別控除申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-74-5/par-1/item-2
- 所得税法施行規則 第七十六条の二第四項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4

---

## 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