# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十六条の二 (Article 96-2)

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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: 第九十六条の二 (Article 96-2)（有限責任事業組合等に係る組合員所得に関する計算書） — address `art-96-2`
- 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-96-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-96-2
- 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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### 第九十六条の二（有限責任事業組合等に係る組合員所得に関する計算書） — Statement of Partner Income from a Limited Liability Business Partnership
<sup>caption: machine translation, not official</sup>
<sup>art-96-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2 · https://japanlaw.org/l/340M50000040011/art-96-2</sup>

  **第一項**  有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約（第四号において「有限責任事業組合契約」という。）によつて成立する同法第二条（定義）に規定する有限責任事業組合（以下この項において「有限責任事業組合」という。）の業務を執行する同法第二十九条第三項（会計帳簿の作成及び保存）に規定する組合員又は投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約（第四号において「投資事業有限責任組合契約」という。）によつて成立する同法第二条第二項（定義）に規定する投資事業有限責任組合（以下この項において「投資事業有限責任組合」という。）の業務を執行する無限責任組合員は、法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により、当該有限責任事業組合又は投資事業有限責任組合（以下この項において「事業組合」という。）に係る同条に規定する各組合員（以下この項において「事業組合に係る組合員」という。）別に、次に掲げる事項を記載した計算書を、当該事業組合の主たる事務所の所在地の所轄税務署長に提出しなければならない。
  <sup>art-96-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1</sup>
  A partner prescribed in Article 29, paragraph (3) (Preparation and Retention of Accounting Books) of the Limited Liability Partnership Act (Act No. 40 of 2005) who executes the business of a limited liability partnership prescribed in Article 2 (Definitions) of that Act formed by a limited liability partnership agreement prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreement) of that Act (referred to as a "limited liability partnership agreement" in item (iv)) (hereinafter in this paragraph referred to as a "limited liability partnership"), or an unlimited liability partner who executes the business of an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998) formed by an investment limited partnership agreement prescribed in Article 3, paragraph (1) (Investment Limited Partnership Agreement) of that Act (referred to as an "investment limited partnership agreement" in item (iv)) (hereinafter in this paragraph referred to as an "investment limited partnership"), must, pursuant to Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act, submit a statement stating the following matters, for each partner prescribed in Article 227-2 of the Act relating to that limited liability partnership or investment limited partnership (hereinafter in this paragraph referred to as a "business partnership") (hereinafter in this paragraph referred to as a "partner of a business partnership"), to the district director having jurisdiction over the location of the principal office of that business partnership.
  <sup>machine translation, not official</sup>

    **一**  当該事業組合に係る組合員の氏名又は名称、住所若しくは居所（国内に居所を有しない者にあつては、国外におけるその住所。以下この号において同じ。）又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地）
    <sup>art-96-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-1</sup>
    the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the partner of the business partnership (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);
    <sup>machine translation, not official</sup>

    **二**  当該事業組合の名称及び主たる事務所の所在地並びに当該有限責任事業組合の会計帳簿を作成した組合員（有限責任事業組合契約に関する法律第二十九条第三項に規定する会計帳簿を作成した組合員をいう。）又は投資事業有限責任組合の業務を執行する無限責任組合員の氏名又は名称及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称）
    <sup>art-96-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-2</sup>
    the name and location of the principal office of the business partnership, and the name or title and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title) of the partner who prepared the accounting books of that limited liability partnership (meaning the partner who prepared the accounting books prescribed in Article 29, paragraph (3) of the Limited Liability Partnership Act) or of the unlimited liability partner who executes the business of the investment limited partnership;
    <sup>machine translation, not official</sup>

    **三**  当該事業組合の計算期間（有限責任事業組合契約に関する法律第四条第三項第八号（組合契約書の作成）の有限責任事業組合の事業年度の期間又は投資事業有限責任組合契約に関する法律第八条第一項（財務諸表等の備付け及び閲覧等）の投資事業有限責任組合の事業年度の期間をいう。以下この項において同じ。）及び当該事業組合の事業の内容
    <sup>art-96-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-3</sup>
    the calculation period of the partnership (meaning the period of the business year of the limited liability partnership under Article 4, paragraph (3), item (viii) (Preparation of the Partnership Agreement) of the Limited Liability Partnership Act or the period of the business year of the investment limited partnership under Article 8, paragraph (1) (Keeping and Inspection, etc. of Financial Statements, etc.) of the Limited Partnership Act for Investment; hereinafter the same in this paragraph) and the content of the business of that business partnership;
    <sup>machine translation, not official</sup>

    **四**  当該有限責任事業組合の計算期間の終了の時までに当該有限責任事業組合に係る組合員が当該有限責任事業組合契約に基づいて有限責任事業組合契約に関する法律第十一条（組合員の出資）の規定により出資をした同条の金銭その他の財産の価額で同法第二十九条第二項の規定により当該有限責任事業組合の会計帳簿に記載された同項の出資の価額の合計額に相当する金額その他出資に関する事項又は当該投資事業有限責任組合の計算期間の終了の時までに当該投資事業有限責任組合に係る組合員が当該投資事業有限責任組合契約に基づいて投資事業有限責任組合契約に関する法律第六条第二項（組合員の出資）の規定により出資をした同項の金銭その他の財産の価額で当該投資事業有限責任組合の会計帳簿に記載された出資の価額の合計額に相当する金額その他出資に関する事項
    <sup>art-96-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-4</sup>
    the amount corresponding to the total amount of the values of the money or other property prescribed in Article 11 (Contributions by Partners) of the Limited Liability Partnership Act for which, by the end of the calculation period of that limited liability partnership, the partner of the limited liability partnership made a contribution under the limited liability partnership agreement pursuant to that Article, which values are recorded in the accounting books of that limited liability partnership as the value of contributions prescribed in Article 29, paragraph (2) of that Act, and other matters concerning contributions; or the amount corresponding to the total amount of the values of the money or other property prescribed in Article 6, paragraph (2) (Contributions by Partners) of the Limited Partnership Act for Investment for which, by the end of the calculation period of that investment limited partnership, the partner of the investment limited partnership made a contribution under the investment limited partnership agreement pursuant to that paragraph, which values are recorded in the accounting books of that investment limited partnership as the value of contributions, and other matters concerning contributions;
    <sup>machine translation, not official</sup>

    **五**  当該事業組合の計算期間において当該事業組合に係る組合員が交付を受けた金銭その他の資産に係る有限責任事業組合契約に関する法律第三十五条第一項（財産分配に関する責任）に規定する分配額又は投資事業有限責任組合契約に関する法律第十条第一項（財産分配の制限）に規定する組合財産の価額のうち、当該組合員がその交付を受けた部分に相当する金額及び当該事業組合の計算期間の終了の時までに当該組合員がその交付を受けた部分に相当する金額の合計額
    <sup>art-96-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-5</sup>
    out of the distribution amount prescribed in Article 35, paragraph (1) (Liability for Distribution of Property) of the Limited Liability Partnership Act, or the value of partnership property prescribed in Article 10, paragraph (1) (Restriction on Distribution of Property) of the Limited Partnership Act for Investment, relating to money or other assets delivered to the partner of the business partnership during the calculation period of the partnership, the total amount of the amount corresponding to the portion delivered to that partner and the amount corresponding to the portion delivered to that partner by the end of the calculation period of the partnership;
    <sup>machine translation, not official</sup>

    **六**  当該事業組合に係る組合員の有限責任事業組合契約に関する法律第三十三条（組合員の損益分配の割合）に規定する損益分配の割合又は投資事業有限責任組合契約に関する法律第十六条（民法の準用）において準用する民法第六百七十四条（組合員の損益分配の割合）の規定による損益分配の割合
    <sup>art-96-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-6</sup>
    the proportion of distribution of profits and losses of the partner of the business partnership prescribed in Article 33 (Proportions of Partners' Distributions of Profits and Losses) of the Limited Liability Partnership Act, or the proportion of distribution of profits and losses under Article 674 (Proportions of Partners' Distributions of Profits and Losses) of the Civil Code as applied mutatis mutandis pursuant to Article 16 (Mutatis Mutandis Application of the Civil Code) of the Limited Partnership Act for Investment;
    <sup>machine translation, not official</sup>

    **七**  当該事業組合の計算期間における当該事業組合の損益計算書に計上されている収益及び費用の内訳並びに当該収益及び費用のうち当該事業組合に係る組合員の当該収益及び費用の額に相当する額
    <sup>art-96-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-7</sup>
    the breakdown of the proceeds and expenses recorded in the profit and loss statement of the business partnership for the calculation period of the partnership, and, out of those proceeds and expenses, the amount corresponding to the amount of those proceeds and expenses of the partner of the business partnership;
    <sup>machine translation, not official</sup>

    **八**  当該事業組合の計算期間の終了の日における当該事業組合の貸借対照表に計上されている資産及び負債の内訳並びに当該資産及び負債のうち当該事業組合に係る組合員の当該資産及び負債の額に相当する額（当該事業組合に係る組合員が当該計算期間の中途において脱退をした組合員である場合には、当該脱退をした日の直前における当該事業組合の貸借対照表その他これに類するものに計上されている資産及び負債の内訳並びに当該資産及び負債のうち当該脱退をした組合員の当該資産及び負債の額に相当する額）
    <sup>art-96-2/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-8</sup>
    the breakdown of the assets and liabilities recorded in the balance sheet of the business partnership as of the last day of the calculation period of the partnership, and, out of those assets and liabilities, the amount corresponding to the amount of those assets and liabilities of the partner of the business partnership (where the partner of the business partnership is a partner who withdrew during that calculation period, the breakdown of the assets and liabilities recorded in the balance sheet of the business partnership or any similar document immediately before the date of withdrawal, and, out of those assets and liabilities, the amount corresponding to the amount of those assets and liabilities of the partner who withdrew);
    <sup>machine translation, not official</sup>

    **九**  当該事業組合に係る組合員が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
    <sup>art-96-2/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-9</sup>
    if the tax agent notified by the partner of the business partnership pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
    <sup>machine translation, not official</sup>

    **十**  その他参考となるべき事項
    <sup>art-96-2/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-10</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の計算書の書式は、別表第七（二）による。
  <sup>art-96-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-2 · https://japanlaw.org/l/340M50000040011/art-96-2/par-2</sup>
  The form of the statement in the preceding paragraph is as set forth in Appended Table VII (2).
  <sup>machine translation, not official</sup>

---

## Cites
- art-96-2/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-96-2/par-1: 第四号 → 所得税法施行規則 第九十六条の二第一項第四号 (Article 96-2, paragraph (1), item (iv)), art-96-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-4
- art-96-2/par-1: 同法第二条 → e-Gov law 417AC0000000040, 第二条 (Article 2), art-2 — not held in this collection
- art-96-2/par-1: この項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1
- art-96-2/par-1: 同法第二十九条第三項 → e-Gov law 417AC0000000040, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection
- art-96-2/par-1: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-96-2/par-1: 同法第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-96-2/par-1: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-96-2/par-1/item-1: この号 → 所得税法施行規則 第九十六条の二第一項第一号 (Article 96-2, paragraph (1), item (i)), art-96-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-1
- art-96-2/par-1/item-2: 有限責任事業組合契約に関する法律第二十九条第三項 → e-Gov law 417AC0000000040, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection
- art-96-2/par-1/item-3: 有限責任事業組合契約に関する法律第四条第三項第八号 → e-Gov law 417AC0000000040, 第四条第三項第八号 (Article 4, paragraph (3), item (viii)), art-4/par-3/item-8 — not held in this collection
- art-96-2/par-1/item-3: 投資事業有限責任組合契約に関する法律第八条第一項 → e-Gov law 410AC0000000090, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-96-2/par-1/item-3: この項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1
- art-96-2/par-1/item-5: 投資事業有限責任組合契約に関する法律第十条第一項 → e-Gov law 410AC0000000090, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-96-2/par-1/item-6: 投資事業有限責任組合契約に関する法律第十六条 → e-Gov law 410AC0000000090, 第十六条 (Article 16), art-16 — not held in this collection
- art-96-2/par-1/item-6: 民法第六百七十四条 → 民法 第六百七十四条 (Article 674), art-674 — https://japanlaw.org/ja/civil-code/art-674 · https://japanlaw.org/l/129AC0000000089/art-674
- art-96-2/par-1/item-9: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-96-2/par-2: 前項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1

## Cited by

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

- 所得税法施行規則 第九十六条の二第一項（有限責任事業組合等に係る組合員所得に関する計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1
- 所得税法施行規則 第九十六条の二第一項第一号（有限責任事業組合等に係る組合員所得に関する計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-1
- 所得税法施行規則 第九十六条の二第一項第三号（有限責任事業組合等に係る組合員所得に関する計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1/item-3
- 所得税法施行規則 第九十六条の二第二項（有限責任事業組合等に係る組合員所得に関する計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-2 · https://japanlaw.org/l/340M50000040011/art-96-2/par-2
- 所得税法施行規則 附則第七十八条第一項（有限責任事業組合等に係る組合員所得に関する計算書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-78/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-78/par-1

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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-20261027T143811-074, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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