# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十六条の二 (Article 76-2)

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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: 第七十六条の二 (Article 76-2)（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） — address `art-76-2`
- 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-76-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-76-2
- 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.

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### 第七十六条の二（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） — Provision, etc. by Electronic or Magnetic Means of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding
<sup>caption: machine translation, not official</sup>
<sup>art-76-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2 · https://japanlaw.org/l/340M50000040011/art-76-2</sup>

  **第一項**  法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する財務省令で定める方法は、次に掲げる方法とする。
  <sup>art-76-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-1</sup>
  The methods specified by Ministry of Finance Order as prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are the following methods:
  <sup>machine translation, not official</sup>

    **一**  電子情報処理組織を使用する方法のうち送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この項において同じ。）を自己の管理する電子計算機に備え置く者をいう。以下この項において同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じてその提供すべき事項に係る情報（次号及び次項において「記載情報」という。）を送信し、受信者等の使用に係る電子計算機に備えられた受信者ファイルに記録する方法
    <sup>art-76-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-1/item-1</sup>
    among methods using an electronic data processing system, a method of transmitting the information relating to the matters to be provided (referred to as "information to be provided" in the following item and the following paragraph), through a telecommunications line connecting a computer used by a sender or similar person (meaning a sender, or a person who, under a contract with that sender, keeps a file on a computer under that person's management and makes it available for use by a recipient or that sender) with a computer used by a recipient or similar person (meaning a recipient, or a person who, under a contract with that recipient, keeps a recipient file (meaning a file used exclusively by that recipient; the same applies hereinafter in this paragraph) on a computer under that person's management; the same applies hereinafter in this paragraph), and recording it in the recipient file kept on the computer used by the recipient or similar person;
    <sup>machine translation, not official</sup>

    **二**  光ディスク、磁気ディスクその他これらに準ずる方法により一定の事項を確実に記録しておくことができる物をもつて調製する受信者ファイルに記載情報を記録したものを交付する方法
    <sup>art-76-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-1/item-2</sup>
    a method of delivering a recipient file, prepared on an optical disc, a magnetic disc or any other object on which certain matters can be reliably recorded by a method equivalent thereto, in which the information to be provided has been recorded.
    <sup>machine translation, not official</sup>

  **第二項**  法第百九十八条第二項に規定する財務省令で定める措置は、次に掲げる措置とする。
  <sup>art-76-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2</sup>
  The measures specified by Ministry of Finance Order as prescribed in Article 198, paragraph (2) of the Act are the following measures:
  <sup>machine translation, not official</sup>

    **一**  法第百九十八条第二項の規定により同項に規定する電磁的方法により同項に規定する記載事項（次号において「記載事項」という。）の提供をしようとする同項に規定する給与等の支払を受ける居住者（同号において「給与等の受領者」という。）が記載情報に電子署名を行い、当該電子署名に係る電子証明書を当該記載情報と併せて同項に規定する給与等の支払者（同号において「給与等の支払者」という。）に送信すること。
    <sup>art-76-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2/item-1</sup>
    for a Resident who receives payment of salary or other wage prescribed in Article 198, paragraph (2) of the Act and who intends to provide, pursuant to that paragraph, the required particulars prescribed in that paragraph (hereinafter referred to as "required particulars" in the following item) by the electronic or magnetic means prescribed in that paragraph (hereinafter referred to as the "recipient of the salary or other wage" in that item), to affix an electronic signature to the information to be provided and transmit the electronic certificate relating to that electronic signature, together with that information to be provided, to the person paying the salary or other wage prescribed in that paragraph (hereinafter referred to as the "person paying the salary or other wage" in that item);
    <sup>machine translation, not official</sup>

    **二**  法第百九十八条第二項の規定により同項に規定する電磁的方法により記載事項の提供をしようとする給与等の受領者が、給与等の支払者から通知を受けた識別符号（当該給与等の受領者を他の者と区別して識別するための符号をいう。）及び暗証符号を用いて、当該給与等の支払者に記載情報を送信すること。
    <sup>art-76-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2/item-2</sup>
    for a recipient of the salary or other wage who intends to provide the required particulars pursuant to Article 198, paragraph (2) of the Act by the electronic or magnetic means prescribed in that paragraph, to transmit the information to be provided to the person paying the salary or other wage, using the identification code (meaning a code for identifying that recipient of the salary or other wage as distinct from other persons) and the password notified by that person paying the salary or other wage.
    <sup>machine translation, not official</sup>

  **第三項**  前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-76-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-3 · https://japanlaw.org/l/340M50000040011/art-76-2/par-3</sup>
  In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
  <sup>machine translation, not official</sup>

    **一**  電子署名　電子署名及び認証業務に関する法律第二条第一項（定義）に規定する電子署名をいう。
    <sup>art-76-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-3/item-1</sup>
    electronic signature: means an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business;
    <sup>machine translation, not official</sup>

    **二**  電子証明書　電子署名を行つた個人を確認するために用いられる事項が当該個人に係るものであることを証明するために作成された電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）をいう。
    <sup>art-76-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-3/item-2</sup>
    electronic certificate: means an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) created to certify that the matters used to confirm the individual who has affixed an electronic signature relate to that individual.
    <sup>machine translation, not official</sup>

  **第四項**  法第百九十八条第二項の規定の適用がある場合における第七十三条第四項（給与所得者の扶養控除等申告書の記載事項）、第七十四条第三項（従たる給与についての扶養控除等申告書の記載事項）、第七十四条の三第二項（給与所得者の配偶者控除等申告書の記載事項）、第七十四条の五第二項（給与所得者の特定親族特別控除申告書の記載事項）、第七十四条の七第二項（給与所得者の基礎控除申告書の記載事項）及び第七十五条第二項（給与所得者の保険料控除申告書の記載事項）の規定の適用については、これらの規定中「当該申告書」とあるのは、「法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法により提供された当該申告書に記載すべき事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）」とする。
  <sup>art-76-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4</sup>
  In the application of the provisions of Article 73, paragraph (4) (Matters to Be Stated in Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraph (3) (Matters to Be Stated in Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.), Article 74-5, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives), Article 74-7, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption) and Article 75, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) in the case where the provisions of Article 198, paragraph (2) of the Act apply, the phrase "that return" in these provisions is deemed to be replaced with "an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) recording the matters to be stated in that return that have been provided by the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act".
  <sup>machine translation, not official</sup>

  **第五項**  法第百九十八条第四項に規定する給与等の支払者（以下この条において「給与等の支払者」という。）が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に次に掲げる事項を記載しなければならない。
  <sup>art-76-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5</sup>
  In the case where a person paying the salary or other wage prescribed in Article 198, paragraph (4) of the Act (hereinafter referred to as the "person paying the salary or other wage" in this Article) prepares books pursuant to that paragraph, that person must state the following matters in those books:
  <sup>machine translation, not official</sup>

    **一**  法第百九十八条第四項各号に掲げる申告書に記載された同項に規定する源泉控除対象配偶者等の氏名、住所及び個人番号
    <sup>art-76-2/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5/item-1</sup>
    the name, domicile and individual number of the spouse, etc. for Withholding deduction prescribed in Article 198, paragraph (4) of the Act, stated in the return listed in the items of that paragraph;
    <sup>machine translation, not official</sup>

    **二**  前号の申告書の提出を受けた年月及び当該申告書の名称
    <sup>art-76-2/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5/item-2</sup>
    the year and month in which the return set forth in the preceding item was received and the name of that return;
    <sup>machine translation, not official</sup>

    **三**  その他参考となるべき事項
    <sup>art-76-2/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5/item-3</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第六項**  給与等の支払者は、前項の帳簿を、最後に法第百九十八条第四項の規定の適用を受けて提出された同項に規定する扶養控除等申告書（次項において「扶養控除等申告書」という。）に係る次条ただし書の規定による期限まで保存しなければならない。
  <sup>art-76-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-6 · https://japanlaw.org/l/340M50000040011/art-76-2/par-6</sup>
  A person paying the salary or other wage must retain the books under the preceding paragraph until the time limit under the proviso to the following Article with respect to the return for deduction for Dependents, etc. prescribed in Article 198, paragraph (4) of the Act that was last submitted under the application of that paragraph (hereinafter referred to as the "return for deduction for Dependents, etc." in the following paragraph).
  <sup>machine translation, not official</sup>

  **第七項**  法第百九十八条第四項の規定の適用を受けて扶養控除等申告書を提出した居住者が当該扶養控除等申告書に記載すべき氏名、住所又は個人番号を変更した場合には、その者は、遅滞なく、当該扶養控除等申告書を受理した給与等の支払者に、変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号を記載した届出書を提出しなければならない。当該届出書を提出した後、再び当該届出書に記載した氏名、住所又は個人番号を変更した場合も、同様とする。
  <sup>art-76-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-7 · https://japanlaw.org/l/340M50000040011/art-76-2/par-7</sup>
  If a Resident who has submitted a return for deduction for Dependents, etc. under the application of Article 198, paragraph (4) of the Act has changed the name, domicile or individual number to be stated in that return for deduction for Dependents, etc., that Resident must, without delay, submit to the person paying the salary or other wage who received that return for deduction for Dependents, etc. a written notification stating the name, domicile or individual number before the change and the name, domicile or individual number after the change. The same applies where, after submitting that written notification, the Resident again changes the name, domicile or individual number stated in that written notification.
  <sup>machine translation, not official</sup>

  **第八項**  第五項の規定により同項の帳簿を作成した給与等の支払者は、前項の届出書を受理した場合には、当該帳簿の第五項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
  <sup>art-76-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-8 · https://japanlaw.org/l/340M50000040011/art-76-2/par-8</sup>
  A person paying the salary or other wage who has prepared the books under paragraph (5) pursuant to that paragraph must, upon receiving the written notification under the preceding paragraph, correct the matters set forth in the items of paragraph (5) in those books to the matters stated in that written notification.
  <sup>machine translation, not official</sup>

  **第九項**  給与等の支払者は、その受理をした第七項に規定する届出書を、当該受理をした日の属する年の翌年から三年間保存しなければならない。
  <sup>art-76-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-9 · https://japanlaw.org/l/340M50000040011/art-76-2/par-9</sup>
  A person paying the salary or other wage must retain the written notification prescribed in paragraph (7) that the person has received for three years starting from the year following the year that includes the day of receipt.
  <sup>machine translation, not official</sup>

  **第十項**  法第百九十八条第四項に規定する財務省令で定める者は、給与等の支払者に対して同項の規定による申告書を提出する者及び当該申告書を提出する者の同一生計配偶者又は扶養親族のうち法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である者とする。
  <sup>art-76-2/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-10 · https://japanlaw.org/l/340M50000040011/art-76-2/par-10</sup>
  The persons specified by Ministry of Finance Order as prescribed in Article 198, paragraph (4) of the Act are the person who submits the return under that paragraph to the person paying the salary or other wage, and, among the spouses in the same household or Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or other Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, or a Person with a Disability other than a Person with a Particular Disability.
  <sup>machine translation, not official</sup>

---

## Cites
- art-76-2/par-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-1/item-1: この項 → 所得税法施行規則 第七十六条の二第一項 (Article 76-2, paragraph (1)), art-76-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-1
- art-76-2/par-1/item-1: 次号 → 所得税法施行規則 第七十六条の二第一項第二号 (Article 76-2, paragraph (1), item (ii)), art-76-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-1/item-2
- art-76-2/par-1/item-1: 次項 → 所得税法施行規則 第七十六条の二第二項 (Article 76-2, paragraph (2)), art-76-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2
- art-76-2/par-2: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-2/item-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-2/item-1: 次号 → 所得税法施行規則 第七十六条の二第二項第二号 (Article 76-2, paragraph (2), item (ii)), art-76-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2/item-2
- art-76-2/par-2/item-1: 同項 → 所得税法施行規則 第七十六条の二第二項 (Article 76-2, paragraph (2)), art-76-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2
- art-76-2/par-2/item-2: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-3: 前項 → 所得税法施行規則 第七十六条の二第二項 (Article 76-2, paragraph (2)), art-76-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2
- art-76-2/par-3: この項 → 所得税法施行規則 第七十六条の二第三項 (Article 76-2, paragraph (3)), art-76-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-3 · https://japanlaw.org/l/340M50000040011/art-76-2/par-3
- art-76-2/par-3/item-1: 電子署名及び認証業務に関する法律第二条第一項 → e-Gov law 412AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-76-2/par-4: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-76-2/par-4: 第七十三条第四項 → 所得税法施行規則 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-4 · https://japanlaw.org/l/340M50000040011/art-73/par-4
- art-76-2/par-4: 第七十四条第三項 → 所得税法施行規則 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74/par-3 · https://japanlaw.org/l/340M50000040011/art-74/par-3
- art-76-2/par-4: 第七十四条の三第二項 → 所得税法施行規則 第七十四条の三第二項 (Article 74-3, paragraph (2)), art-74-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-3/par-2 · https://japanlaw.org/l/340M50000040011/art-74-3/par-2
- art-76-2/par-4: 第七十四条の五第二項 → 所得税法施行規則 第七十四条の五第二項 (Article 74-5, paragraph (2)), 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
- art-76-2/par-4: 第七十四条の七第二項 → 所得税法施行規則 第七十四条の七第二項 (Article 74-7, paragraph (2)), art-74-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-7/par-2 · https://japanlaw.org/l/340M50000040011/art-74-7/par-2
- art-76-2/par-4: 第七十五条第二項 → 所得税法施行規則 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-2 · https://japanlaw.org/l/340M50000040011/art-75/par-2
- art-76-2/par-5: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-5: この条 → 所得税法施行規則 第七十六条の二 (Article 76-2), art-76-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2 · https://japanlaw.org/l/340M50000040011/art-76-2
- art-76-2/par-5/item-1: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-5/item-2: 前号 → 所得税法施行規則 第七十六条の二第五項第一号 (Article 76-2, paragraph (5), item (i)), art-76-2/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5/item-1
- art-76-2/par-6: 前項 → 所得税法施行規則 第七十六条の二第五項 (Article 76-2, paragraph (5)), art-76-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5
- art-76-2/par-6: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-6: 次項 → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-7 · https://japanlaw.org/l/340M50000040011/art-76-2/par-7
- art-76-2/par-6: 次条 → 所得税法施行規則 第七十六条の三 (Article 76-3), art-76-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-3 · https://japanlaw.org/l/340M50000040011/art-76-3
- art-76-2/par-7: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-8: 第五項 → 所得税法施行規則 第七十六条の二第五項 (Article 76-2, paragraph (5)), art-76-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-5 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5
- art-76-2/par-8: 前項 → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-7 · https://japanlaw.org/l/340M50000040011/art-76-2/par-7
- art-76-2/par-9: 第七項 → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-7 · https://japanlaw.org/l/340M50000040011/art-76-2/par-7
- art-76-2/par-10: 法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-76-2/par-10: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2

## Cited by

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

- 所得税法施行規則 第七十六条の二第一項第一号（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-1/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-1/item-1
- 所得税法施行規則 第七十六条の二第二項第一号（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-2/item-1 · https://japanlaw.org/l/340M50000040011/art-76-2/par-2/item-1
- 所得税法施行規則 第七十六条の二第三項（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-3 · https://japanlaw.org/l/340M50000040011/art-76-2/par-3
- 所得税法施行規則 第七十六条の二第五項（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-5 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5
- 所得税法施行規則 第七十六条の二第五項第二号（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-5/item-2 · https://japanlaw.org/l/340M50000040011/art-76-2/par-5/item-2
- 所得税法施行規則 第七十六条の二第六項（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-6 · https://japanlaw.org/l/340M50000040011/art-76-2/par-6
- 所得税法施行規則 第七十六条の二第八項（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-8 · https://japanlaw.org/l/340M50000040011/art-76-2/par-8
- 所得税法施行規則 第七十六条の二第九項（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-9 · https://japanlaw.org/l/340M50000040011/art-76-2/par-9
- 所得税法施行規則 第七十七条第五項（退職所得の受給に関する申告書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-5 · https://japanlaw.org/l/340M50000040011/art-77/par-5
- 所得税法施行規則 第七十七条の四第三項（公的年金等の受給者の扶養親族等申告書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-3 · https://japanlaw.org/l/340M50000040011/art-77-4/par-3
- 所得税法施行規則 第七十七条の四第五項（公的年金等の受給者の扶養親族等申告書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-5 · https://japanlaw.org/l/340M50000040011/art-77-4/par-5
- 所得税法施行規則 第七十七条の四第八項（公的年金等の受給者の扶養親族等申告書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-8 · https://japanlaw.org/l/340M50000040011/art-77-4/par-8
- 所得税法施行規則 附則第四十一条第一項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-41/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-41/par-1
- 所得税法施行規則 附則第八条第二項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-2

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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-20261027T143811-048, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, 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