# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十九条 (Article 99)
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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: 第九十九条 (Article 99)（給与等の支払をする事務所の開設等の届出） — address `art-99`
- 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-99
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-99
- 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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### 第九十九条（給与等の支払をする事務所の開設等の届出） — Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
caption: machine translation, not official
art-99 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99
**第一項** 国内において法第二十八条第一項（給与所得）に規定する給与等（以下この条において「給与等」という。）の支払事務を取り扱う事務所、事業所その他これらに準ずるもの（以下この条において「給与支払事務所等」という。）を設け、又はこれを移転し、若しくは廃止した者は、その事実につき前条の届出書を提出すべき場合を除き、法第二百三十条（給与等の支払をする事務所の開設等の届出）の規定により、次に掲げる事項を記載した届出書を、その給与支払事務所等の所在地の所轄税務署長（給与支払事務所等を移転する場合には、その移転前の給与支払事務所等の所在地の所轄税務署長）に提出しなければならない。
art-99/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1 · https://japanlaw.org/l/340M50000040011/art-99/par-1
A person who has established, or relocated or abolished, in Japan an office, place of business, or other similar facility that handles the payment affairs of the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Article referred to as "salary or other wage") (hereinafter in this Article referred to as a "salary payment office, etc.") must, except where the written notification under the preceding Article is to be submitted regarding that fact, pursuant to Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act, submit a written notification stating the following matters to the district director with jurisdiction over the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the district director with jurisdiction over the location of the salary payment office, etc. before the relocation).
machine translation, not official
**一** その届出書を提出する者の氏名又は名称、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）
art-99/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-99/par-1/item-1
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person submitting the written notification (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or residence, or location of the head office or principal office);
machine translation, not official
**二** 給与支払事務所等を設け、又はこれを移転し、若しくは廃止した旨及びその年月日
art-99/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-99/par-1/item-2
a statement to the effect that the salary payment office, etc. has been established, relocated, or abolished, and the date thereof;
machine translation, not official
**三** 給与支払事務所等の所在地（給与支払事務所等を移転する場合には、その移転前の給与支払事務所等の所在地及びその移転後の給与支払事務所等の所在地）
art-99/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-99/par-1/item-3
the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the location of the salary payment office, etc. before the relocation and the location after the relocation);
machine translation, not official
**四** その届出書を提出する日の現況におけるその給与支払事務所等において給与等の支払を受ける者の職種等の別の人員数
art-99/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-99/par-1/item-4
the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification, by category such as type of occupation;
machine translation, not official
**五** その他参考となるべき事項
art-99/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-99/par-1/item-5
any other matters for reference.
machine translation, not official
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## Cites
- art-99/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-99/par-1: この条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99
- art-99/par-1: 前条 → 所得税法施行規則 第九十八条 (Article 98), art-98 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-98 · https://japanlaw.org/l/340M50000040011/art-98
- art-99/par-1: 法第二百三十条 → 所得税法 第二百三十条 (Article 230), art-230 — https://japanlaw.org/ja/income-tax-act/art-230 · https://japanlaw.org/l/340AC0000000033/art-230
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 第九十九条第一項（給与等の支払をする事務所の開設等の届出） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99/par-1 · https://japanlaw.org/l/340M50000040011/art-99/par-1
- 所得税法施行規則 附則第五条第二項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5/par-2
- 所得税法施行規則 附則第八十五条第一項（給与等の支払をする事務所の開設等の届出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-85/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-85/par-1
- 所得税法施行規則 附則第四条第一項（給与等の支払をする事務所の開設等の届出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-4/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-20261027T143811-077, 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