# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四章 (Part 1, Chapter 4)
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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: 第四章 (Part 1, Chapter 4) — address `pt-1/ch-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-1/ch-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/pt-1/ch-4
- 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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## 第四章 公共法人等及び公益信託等に係る非課税 — Chapter IV Nontaxability of Public Corporations and Public Interest Trusts, etc.
heading: machine translation, not official
pt-1/ch-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-1/ch-4 · https://japanlaw.org/l/340M50000040011/pt-1/ch-4
### 第十六条（公社債等に係る有価証券の記録等） — Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests, etc.
caption: machine translation, not official
art-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16 · https://japanlaw.org/l/340M50000040011/art-16
**第一項** 令第五十一条の三第一項第四号（公社債等に係る有価証券の記録等）に規定する財務省令で定める公社債等は、金融機関の合併及び転換に関する法律第八条第一項（特定社債の発行）（同法第五十五条第四項（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債、信用金庫法第五十四条の二の四第一項（全国連合会債の発行）の規定による全国連合会債、農林中央金庫法第六十条（農林債の発行）の規定による農林債又は株式会社商工組合中央金庫法第三十三条（商工債の発行）の規定による商工債とする。
art-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-1 · https://japanlaw.org/l/340M50000040011/art-16/par-1
The public and corporate bonds or similar interests specified by Ministry of Finance Order as prescribed in Article 51-3, paragraph (1), item (iv) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order are specified corporate bonds under Article 8, paragraph (1) (Issuance of Specified Corporate Bonds) of the Act on Financial Institutions' Merger and Conversion (including as applied mutatis mutandis pursuant to Article 55, paragraph (4) (Conversion of a Long-Term Credit Bank into an Ordinary Bank) of that Act), national federation bonds under Article 54-2-4, paragraph (1) (Issuance of National Federation Bonds) of the Shinkin Bank Act, Norinchukin Bank bonds under Article 60 (Issuance of Norinchukin Bank Bonds) of the Norinchukin Bank Act, or Shoko Chukin Bank bonds under Article 33 (Issuance of Shoko Chukin Bank Bonds) of the Shoko Chukin Bank Limited Act.
machine translation, not official
**第二項** 令第五十一条の三第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-16/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2 · https://japanlaw.org/l/340M50000040011/art-16/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 51-3, paragraph (2) of the Order are the following matters:
machine translation, not official
**一** 金融機関の振替口座簿（令第五十一条第一号（貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額）に規定する金融機関の振替口座簿をいう。以下この条及び次条第一項第四号において同じ。）に記載若しくは記録を受け、又は保管の委託をした者の氏名又は名称及び住所若しくは居所又は所在地
art-16/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-1
the name or title, and the domicile, residence or location, of the person who has been entered or recorded in the transfer account book of a financial institution (meaning the transfer account book of a financial institution prescribed in Article 51, item (i) (Portion of the Distribution of Proceeds on Beneficial Interests in Loan Trusts for the Period during Which a Public Corporation, etc. Continued to Hold Them) of the Order; the same applies hereinafter in this Article and in paragraph (1), item (iv) of the following Article), or who has entrusted Securities for custody;
machine translation, not official
**二** 金融機関の振替口座簿に記載若しくは記録をし、若しくは保管の委託を受け、又は振替の取次ぎをした令第五十一条の三第一項に規定する公社債等の種別又は名称及び額面金額
art-16/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-2
the type or name and the face value of the public and corporate bonds or similar interests prescribed in Article 51-3, paragraph (1) of the Order that have been entered or recorded in the transfer account book of a financial institution, entrusted for custody, or the subject of transfer brokerage;
machine translation, not official
**三** 前号に規定する公社債等につき金融機関の振替口座簿に増額の記載若しくは記録をした日及び金融機関の振替口座簿にその減額の記載若しくは記録をした日又は保管の委託がされた日及び保管の委託の取りやめがあつた日
art-16/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-3
with respect to the public and corporate bonds or similar interests prescribed in the preceding item, the date on which an increase was entered or recorded in the transfer account book of a financial institution and the date on which the decrease was entered or recorded in the transfer account book of a financial institution, or the date on which they were entrusted for custody and the date on which the custody entrustment was cancelled;
machine translation, not official
**四** 令第五十一条の三第一項第三号に規定する投資信託委託会社の営業所にあつては、同号の振替の取次ぎをした同項第一号に規定する金融機関の営業所等の名称及び所在地
art-16/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-4
in the case of a business office of an Investment Trust management company prescribed in Article 51-3, paragraph (1), item (iii) of the Order, the name and location of the business office, etc. of the financial institution prescribed in item (i) of that paragraph that conducted the transfer brokerage referred to in item (iii) of that paragraph;
machine translation, not official
**五** 第二号に規定する公社債等の利子等（法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する利子等をいう。次条第一項第三号において同じ。）で法第十一条第一項又は第二項の規定の適用を受けるものの支払年月日及びその適用を受ける金額
art-16/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-5
the payment date of the interest and similar income on the public and corporate bonds or similar interests prescribed in item (ii) (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act (Nontaxability of Public Corporations and Public Interest Trusts, etc.); the same applies in paragraph (1), item (iii) of the following Article) to which Article 11, paragraph (1) or (2) of the Act applies, and the amount to which it applies; and
machine translation, not official
**六** その他参考となるべき事項
art-16/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-6
any other matters for reference.
machine translation, not official
**第三項** 令第五十一条の三第二項の金融機関等の営業所等の長は、その作成した帳簿をその帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。
art-16/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-3 · https://japanlaw.org/l/340M50000040011/art-16/par-3
The head of the business office, etc. of the financial institution, etc. referred to in Article 51-3, paragraph (2) of the Order must retain the books that the head has prepared for five years from the year following the year that includes the day on which the books were closed.
machine translation, not official
### 第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項） — Matters to Be Stated in a Statement of Nontaxability of Public Corporations and Public Interest Trusts, etc.
caption: machine translation, not official
art-16-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2
**第一項** 法第十一条第三項（公共法人等及び公益信託等に係る非課税）に規定する申告書に記載すべき財務省令で定める事項は、次に掲げる事項とする。
art-16-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1
The matters specified by Ministry of Finance Order to be stated in the statement prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Public Interest Trusts, etc.) of the Act are the following matters:
machine translation, not official
**一** 当該申告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
art-16-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-1
the name or title, the domicile or residence or the location of the head office or principal office, and the individual number or corporate number of the person who submits the statement;
machine translation, not official
**二** 法第十一条第一項又は第二項の規定の適用を受けようとする公社債又は令第五十一条の二各号（公社債等の範囲）に掲げる受益権の別及び名称
art-16-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-2
the type and name of the public and corporate bonds, or of the beneficial interests set out in the items of Article 51-2 (Scope of Public and Corporate Bonds or Similar Interests) of the Order, to which the person intends to apply Article 11, paragraph (1) or (2) of the Act;
machine translation, not official
**三** 法第十一条第一項又は第二項の規定の適用を受けようとする同条第三項に規定する公社債等（以下この項において「公社債等」という。）の利子等の支払期及び当該公社債等の利子等の額
art-16-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-3
the payment due dates of the interest and similar income on the public and corporate bonds or similar interests prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "public and corporate bonds or similar interests") to which the person intends to apply Article 11, paragraph (1) or (2) of the Act, and the amount of the interest and similar income on those public and corporate bonds or similar interests;
machine translation, not official
**四** 前号に規定する公社債等に係る有価証券につき令第五十一条の三第一項（公社債等に係る有価証券の記録等）の規定により金融機関の振替口座簿に増額の記載若しくは記録を受け、又は保管の委託をした年月日及び当該記載若しくは記録をし、若しくは保管の委託を受けた同項第一号に規定する金融機関の営業所等又は同項第二号に規定する金融商品取引業者等の同条第二項に規定する営業所等の名称（同条第一項第三号に規定する投資信託委託会社の営業所を通じて公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録を受ける場合には、その旨及び当該公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録をする者の名称）
art-16-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-4
the date on which, with respect to the Securities pertaining to the public and corporate bonds or similar interests prescribed in the preceding item, an increase was entered or recorded in the transfer account book of a financial institution, or the Securities were entrusted for custody, pursuant to Article 51-3, paragraph (1) (Recording of Securities Pertaining to Public and Corporate Bonds or Similar Interests) of the Order, and the name of the business office, etc. of the financial institution prescribed in item (i) of that paragraph, or of the business office, etc. prescribed in paragraph (2) of that Article of the financial instruments business operator, etc. prescribed in paragraph (1), item (ii) of that Article, at which the entry or record was made or the custody was accepted (where an increase is entered or recorded in the transfer account book of a financial institution for the Securities pertaining to the public and corporate bonds or similar interests through a business office of an Investment Trust management company prescribed in paragraph (1), item (iii) of that Article, a statement to that effect and the name of the person who enters or records the increase in the transfer account book of a financial institution for the Securities pertaining to those public and corporate bonds or similar interests);
machine translation, not official
**五** 当該申告書の提出の際に経由すべき支払者（法第十一条第三項に規定する支払者をいう。次項において同じ。）の名称
art-16-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-5
the name of the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies in the following paragraph) through which the statement is to be submitted when it is submitted; and
machine translation, not official
**六** その他参考となるべき事項
art-16-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-6
any other matters for reference.
machine translation, not official
**第二項** 前項に規定する申告書を受理した支払者（法人番号を有しない者を除く。以下この項において同じ。）は、当該申告書（法第十一条第四項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法第十条第二項（障害者等の少額預金の利子所得等の非課税）に規定する電磁的記録を含む。）に、当該支払者の法人番号を付記するものとする。
art-16-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2
A payer that has received the statement prescribed in the preceding paragraph (excluding a person that has no corporate number; the same applies hereinafter in this paragraph) is to add the corporate number of that payer to the statement (including the electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) recording the matters to be stated in the statement that were provided by the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act).
machine translation, not official
### 第十七条（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — Matters to Be Stated in a Written Application for Designation of a Federation of Agricultural Cooperatives Falling Under a Public Corporation, etc., and Other Matters
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17 · https://japanlaw.org/l/340M50000040011/art-17
**第一項** 令第五十一条の五第二項（公共法人等に該当する農業協同組合連合会の要件等）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1 · https://japanlaw.org/l/340M50000040011/art-17/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 51-5, paragraph (2) (Requirements for a Federation of Agricultural Cooperatives Falling Under a Public Corporation, etc.) of the Order are the following matters:
machine translation, not official
**一** 令第五十一条の五第二項の規定による申請書を提出する農業協同組合連合会（以下この条において「申請法人」という。）の名称及び主たる事務所の所在地
art-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-1
the name and the location of the principal office of the federation of agricultural cooperatives that submits the written application under Article 51-5, paragraph (2) of the Order (hereinafter referred to as the "applicant corporation" in this Article);
machine translation, not official
**二** 申請法人が設置する病院又は診療所の名称及び所在地
art-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-2
the name and location of the hospitals or clinics established by the applicant corporation;
machine translation, not official
**三** 申請法人が農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十二号（老人の福祉に関する施設）に掲げる事業を行う場合には、その設置する老人の福祉に関する施設の名称及び所在地
art-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-3
if the applicant corporation conducts the business set out in Article 10, paragraph (1), item (xii) (Facilities for the Welfare of the Elderly) of the Agricultural Co-operatives Act (Act No. 132 of 1947), the name and location of the facilities for the welfare of the elderly that it has established;
machine translation, not official
**四** 申請法人の理事の氏名及び住所又は居所
art-17/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-4
the name and domicile or residence of the directors of the applicant corporation;
machine translation, not official
**五** 申請法人の行う事業の概要
art-17/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-5
an outline of the business conducted by the applicant corporation; and
machine translation, not official
**六** その他参考となるべき事項
art-17/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-6
any other matters for reference.
machine translation, not official
**第二項** 令第五十一条の五第二項に規定する財務省令で定める書類は、定款の写し（当該定款が同項に規定する申請書の提出をする日前一年以内に変更をしたものである場合には、当該変更に関する農業協同組合法第四十四条第二項（定款の変更）に規定する行政庁の認可に係る書類の写し又は同条第四項の規定により行政庁に届け出た書類の写しを含む。）並びに同日の属する事業年度の直前の事業年度の損益計算書、貸借対照表、剰余金又は損失の処分表及び事業報告書とする。
art-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-2 · https://japanlaw.org/l/340M50000040011/art-17/par-2
The documents specified by Ministry of Finance Order as prescribed in Article 51-5, paragraph (2) of the Order are a copy of the articles of incorporation (including, if the articles of incorporation have been changed within one year before the date on which the written application prescribed in that paragraph is submitted, a copy of the documents pertaining to the approval of the administrative agency prescribed in Article 44, paragraph (2) (Amendment of Articles of Incorporation) of the Agricultural Co-operatives Act concerning that change or a copy of the documents notified to the administrative agency pursuant to the provisions of paragraph (4) of that Article), and the profit and loss statement, balance sheet, statement of Appropriation of surplus or disposition of loss, and business report for the business year immediately preceding the business year that includes that date.
machine translation, not official
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## Cites
- art-16/par-1: 令第五十一条の三第一項第四号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第四号 (Article 51-3, paragraph (1), item (iv)), art-51-3/par-1/item-4 — not held in this collection
- art-16/par-1: 金融機関の合併及び転換に関する法律第八条第一項 → e-Gov law 343AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-16/par-1: 同法第五十五条第四項 → e-Gov law 343AC0000000086, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection
- art-16/par-1: 信用金庫法第五十四条の二の四第一項 → e-Gov law 326AC1000000238, 第五十四条の二の四第一項 (Article 54-2-4, paragraph (1)), art-54-2-4/par-1 — not held in this collection
- art-16/par-1: 農林中央金庫法第六十条 → e-Gov law 413AC0000000093, 第六十条 (Article 60), art-60 — not held in this collection
- art-16/par-1: 株式会社商工組合中央金庫法第三十三条 → e-Gov law 419AC0000000074, 第三十三条 (Article 33), art-33 — not held in this collection
- art-16/par-2: 令第五十一条の三第二項 → e-Gov law 340CO0000000096, 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — not held in this collection
- art-16/par-2/item-1: 令第五十一条第一号 → e-Gov law 340CO0000000096, 第五十一条第一項第一号 (Article 51, paragraph (1), item (i)), art-51/par-1/item-1 — not held in this collection
- art-16/par-2/item-1: この条 → 所得税法施行規則 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16 · https://japanlaw.org/l/340M50000040011/art-16
- art-16/par-2/item-1: 次条第一項第四号 → 所得税法施行規則 第十六条の二第一項第四号 (Article 16-2, paragraph (1), item (iv)), art-16-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-4
- art-16/par-2/item-2: 令第五十一条の三第一項 → e-Gov law 340CO0000000096, 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — not held in this collection
- art-16/par-2/item-3: 前号 → 所得税法施行規則 第十六条第二項第二号 (Article 16, paragraph (2), item (ii)), art-16/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-2
- art-16/par-2/item-4: 令第五十一条の三第一項第三号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — not held in this collection
- art-16/par-2/item-4: 同項第一号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第一号 (Article 51-3, paragraph (1), item (i)), art-51-3/par-1/item-1 — not held in this collection
- art-16/par-2/item-5: 第二号 → 所得税法施行規則 第十六条第二項第二号 (Article 16, paragraph (2), item (ii)), art-16/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-16/par-2/item-2
- art-16/par-2/item-5: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16/par-2/item-5: 次条第一項第三号 → 所得税法施行規則 第十六条の二第一項第三号 (Article 16-2, paragraph (1), item (iii)), art-16-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-3
- art-16/par-2/item-5: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-16/par-2/item-5: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-16/par-3: 令第五十一条の三第二項 → e-Gov law 340CO0000000096, 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — not held in this collection
- art-16-2/par-1: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16-2/par-1/item-2: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-16-2/par-1/item-2: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-16-2/par-1/item-2: 令第五十一条の二 → e-Gov law 340CO0000000096, 第五十一条の二 (Article 51-2), art-51-2 — not held in this collection
- art-16-2/par-1/item-3: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-16-2/par-1/item-3: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-16-2/par-1/item-3: 同条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16-2/par-1/item-3: この項 → 所得税法施行規則 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1
- art-16-2/par-1/item-4: 前号 → 所得税法施行規則 第十六条の二第一項第三号 (Article 16-2, paragraph (1), item (iii)), art-16-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-3
- art-16-2/par-1/item-4: 令第五十一条の三第一項 → e-Gov law 340CO0000000096, 第五十一条の三第一項 (Article 51-3, paragraph (1)), art-51-3/par-1 — not held in this collection
- art-16-2/par-1/item-4: 同項第一号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第一号 (Article 51-3, paragraph (1), item (i)), art-51-3/par-1/item-1 — not held in this collection
- art-16-2/par-1/item-4: 同項第二号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第二号 (Article 51-3, paragraph (1), item (ii)), art-51-3/par-1/item-2 — not held in this collection
- art-16-2/par-1/item-4: 同条第二項 → e-Gov law 340CO0000000096, 第五十一条の三第二項 (Article 51-3, paragraph (2)), art-51-3/par-2 — not held in this collection
- art-16-2/par-1/item-4: 同条第一項第三号 → e-Gov law 340CO0000000096, 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — not held in this collection
- art-16-2/par-1/item-5: 法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 · https://japanlaw.org/l/340AC0000000033/art-11/par-3
- art-16-2/par-1/item-5: 次項 → 所得税法施行規則 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2
- art-16-2/par-2: 前項 → 所得税法施行規則 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1
- art-16-2/par-2: この項 → 所得税法施行規則 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-2
- art-16-2/par-2: 法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 · https://japanlaw.org/l/340AC0000000033/art-11/par-4
- art-16-2/par-2: 法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-2
- art-17/par-1: 令第五十一条の五第二項 → e-Gov law 340CO0000000096, 第五十一条の五第二項 (Article 51-5, paragraph (2)), art-51-5/par-2 — not held in this collection
- art-17/par-1/item-1: 令第五十一条の五第二項 → e-Gov law 340CO0000000096, 第五十一条の五第二項 (Article 51-5, paragraph (2)), art-51-5/par-2 — not held in this collection
- art-17/par-1/item-1: この条 → 所得税法施行規則 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17 · https://japanlaw.org/l/340M50000040011/art-17
- art-17/par-1/item-3: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十二号 → e-Gov law 322AC0000000132, 第十条第一項第十二号 (Article 10, paragraph (1), item (xii)), art-10/par-1/item-12 — not held in this collection
- art-17/par-2: 令第五十一条の五第二項 → e-Gov law 340CO0000000096, 第五十一条の五第二項 (Article 51-5, paragraph (2)), art-51-5/par-2 — not held in this collection
- art-17/par-2: 農業協同組合法第四十四条第二項 → e-Gov law 322AC0000000132, 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — not held in this collection
- art-17/par-2: 同条第四項 → e-Gov law 322AC0000000132, 第四十四条第四項 (Article 44, paragraph (4)), art-44/par-4 — not held in this collection
---
## 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-20261027T143811-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-012, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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