# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 制定文（一） (Enacting Statement 1)

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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: 制定文（一） (Enacting Statement 1) — address `enact-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/enact-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/enact-1
- 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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**制定文（一）**  所得税法及び所得税法施行令の規定に基づき、並びに同法及び同令を実施するため、所得税法施行細則（昭和二十二年大蔵省令第二十九号）の全部を改正する省令を次のように定める。
<sup>enact-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/enact-1 · https://japanlaw.org/l/340M50000040011/enact-1</sup>
Pursuant to the provisions of the Income Tax Act and the Order for Enforcement of the Income Tax Act, and in order to implement that Act and that Order, the Ministerial Order revising the whole of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 29 of 1947) is established as follows.
<sup>machine translation, not official</sup>

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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-20261027T143811-001, 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