# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十四条の六 (Article 74-6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-6. 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: 第七十四条の六 (Article 74-6)（給与所得者の特定親族特別控除申告書に添付すべき書類等） — address `art-74-6` - 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-74-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-74-6 - 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. --- ### 第七十四条の六（給与所得者の特定親族特別控除申告書に添付すべき書類等） — Documents, etc. to Be Attached to Salary Income Earner's Return for Special Deduction for Specified Relatives caption: machine translation, not official art-74-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-6 · https://japanlaw.org/l/340M50000040011/art-74-6 **第一項** 第四十七条の二第七項（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四第一号（給与所得者の特定親族特別控除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、第四十七条の二第八項の規定は令第三百十八条の四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、第四十七条の二第七項中「同項各号列記以外の部分に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）」とあるのは「令第三百十八条の四（給与所得者の特定親族特別控除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同条に規定する特定親族（以下この項及び次項において「特定親族」という。）」と、「国外居住扶養親族等が同条第四項の」とあるのは「特定親族が同条に規定する」と、同項第二号中「国外居住扶養親族等」とあるのは「特定親族」と、同条第八項中「同項の」とあるのは「令第三百十八条の四に規定する」と、「国外居住扶養親族等の」とあるのは「同条に規定する記載がされた特定親族の」と、同項各号中「国外居住扶養親族等」とあるのは「特定親族」と、それぞれ読み替えるものとする。 art-74-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-6/par-1 · https://japanlaw.org/l/340M50000040011/art-74-6/par-1 The provisions of Article 47-2, paragraph (7) (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 318-4, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, and the provisions of Article 47-2, paragraph (8) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan prescribed in the portion of that paragraph other than the items (hereinafter referred to as "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph)" is deemed to be replaced with "specified relative prescribed in Article 318-4 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, for whom the entry prescribed in that Article has been made (hereinafter referred to as "specified relative" in this paragraph and the following paragraph)"; the phrase "the dependent relative, etc. residing outside Japan falls under a relative other than the spouse of the Resident in Article 262, paragraph (4) of the Order" is deemed to be replaced with "the specified relative falls under a relative other than the spouse of the Resident prescribed in Article 318-4 of the Order"; in item (ii) of Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative"; in Article 47-2, paragraph (8), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-4 of the Order"; the phrase "of the dependent relative, etc. residing outside Japan" is deemed to be replaced with "of the specified relative for whom the entry prescribed in Article 318-4 of the Order has been made"; and in the items of Article 47-2, paragraph (8), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative". machine translation, not official --- ## Cites - art-74-6/par-1: 第四十七条の二第七項 → 所得税法施行規則 第四十七条の二第七項 (Article 47-2, paragraph (7)), art-47-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7 - art-74-6/par-1: 令第三百十八条の四第一号 → e-Gov law 340CO0000000096, 第三百十八条の四第一項第一号 (Article 318-4, paragraph (1), item (i)), art-318-4/par-1/item-1 — not held in this collection - art-74-6/par-1: 第四十七条の二第八項 → 所得税法施行規則 第四十七条の二第八項 (Article 47-2, paragraph (8)), art-47-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8 - art-74-6/par-1: 令第三百十八条の四第二号 → e-Gov law 340CO0000000096, 第三百十八条の四第一項第二号 (Article 318-4, paragraph (1), item (ii)), art-318-4/par-1/item-2 — not held in this collection - art-74-6/par-1: 令第三百十八条の四 → e-Gov law 340CO0000000096, 第三百十八条の四 (Article 318-4), art-318-4 — not held in this collection - art-74-6/par-1: 同項第二号 → 所得税法施行規則 第四十七条の二第七項第二号 (Article 47-2, paragraph (7), item (ii)), art-47-2/par-7/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-2 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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