# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十一条 (Article 91) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-91. 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: 第九十一条 (Article 91)（支払調書の書式） — address `art-91` - 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-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-91 - 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. --- ### 第九十一条（支払調書の書式） — Forms of Payment Reports caption: machine translation, not official art-91 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-91 · https://japanlaw.org/l/340M50000040011/art-91 **第一項** 第八十二条から前条まで（支払調書）に規定する調書の書式は、別表第五（一）から別表第五（三十二）までによる。 art-91/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1 The forms of the reports prescribed in Article 82 through the preceding Article (Payment Reports) are as per Appended Table V (1) through Appended Table V (32). machine translation, not official --- ## Cites - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82 · https://japanlaw.org/l/340M50000040011/art-82 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84 · https://japanlaw.org/l/340M50000040011/art-84 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2 · https://japanlaw.org/l/340M50000040011/art-84-2 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85 · https://japanlaw.org/l/340M50000040011/art-85 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十八条 (Article 88), art-88 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88 · https://japanlaw.org/l/340M50000040011/art-88 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89 · https://japanlaw.org/l/340M50000040011/art-89 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90 · https://japanlaw.org/l/340M50000040011/art-90 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2 · https://japanlaw.org/l/340M50000040011/art-90-2 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の三 (Article 90-3), art-90-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-3 · https://japanlaw.org/l/340M50000040011/art-90-3 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の四 (Article 90-4), art-90-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4 · https://japanlaw.org/l/340M50000040011/art-90-4 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5 - art-91/par-1: 第八十二条から前条まで → 所得税法施行規則 第九十条の六 (Article 90-6), art-90-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-6 · https://japanlaw.org/l/340M50000040011/art-90-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-26/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/par-2 - 所得税法施行規則 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3639-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-5 - 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-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-20261027T143811-070, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-070, translated 2026-10-27 - 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