# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三章 (Part 2, Chapter 3)
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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: 第三章 (Part 2, Chapter 3) — address `pt-2/ch-3`
- 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-2/ch-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/pt-2/ch-3
- 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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## 第三章 申告、納付及び還付 — Chapter III Filing of Returns, Payment, and Refunds
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-2/ch-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3
## 第一節 予定納税 — Section 1 Tax Prepayments
heading: machine translation, not official
pt-2/ch-3/sec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-1 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-1
### 第四十五条（特別農業所得者の申請書に記載すべき事項） — Matters to Be Stated in a Written Application of a Special Farming Income Earner
caption: machine translation, not official
art-45 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45 · https://japanlaw.org/l/340M50000040011/art-45
**第一項** 法第百十条第二項（特別農業所得者の申請）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-45/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1 · https://japanlaw.org/l/340M50000040011/art-45/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 110, paragraph (2) (Application for Acknowledgment as a Special Farming Income Earner) of the Act are to be the following:
machine translation, not official
**一** 法第百十条第二項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-45/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-45/par-1/item-1
the name and domicile of the person who submits the written application prescribed in Article 110, paragraph (2) of the Act (where the person has no domicile in Japan, the residence), and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** その年分の総所得金額の見積額、その年中の法第二条第一項第三十五号（定義）に規定する農業所得の金額の見積額及び当該農業所得の金額の見積額のうちその年九月一日以後に生ずる部分の金額の見積額
art-45/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-45/par-1/item-2
the estimated amount of gross income for the year, the estimated amount of agricultural income prescribed in Article 2, paragraph (1), item (xxxv) (Definitions) of the Act for the year, and the estimated amount of the portion of that estimated amount of agricultural income that arises on or after September 1 of the year;
machine translation, not official
**三** その他参考となるべき事項
art-45/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-45/par-1/item-3
any other matters for reference.
machine translation, not official
### 第四十六条（予定納税額減額承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval for a Reduction of Tax Prepayments
caption: machine translation, not official
art-46 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46 · https://japanlaw.org/l/340M50000040011/art-46
**第一項** 法第百十二条第一項（予定納税額の減額の承認の申請手続）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-46/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1 · https://japanlaw.org/l/340M50000040011/art-46/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act are the following:
machine translation, not official
**一** 法第百十二条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-46/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-1
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 112, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** その年分の総所得金額及び山林所得金額並びに課税総所得金額及び課税山林所得金額の見積額
art-46/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-2
the estimated amounts of the gross income and amount of timber income for the year, and of the taxable gross income and taxable timber income for the year;
machine translation, not official
**三** 法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受けようとする場合には、その年分の変動所得及び臨時所得の金額の見積額並びに同条第三項に規定する平均課税対象金額の見積額
art-46/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-3
if the person intends to be subject to the application of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act, the estimated amount of Fluctuating Income and Ad Hoc Income for the year and the estimated amount of the averaging taxation target amount prescribed in paragraph (3) of that Article;
machine translation, not official
**四** 前二号に掲げるもののほか、法第百十二条第一項に規定する申請書に記載された同項に規定する申告納税見積額の計算の基礎
art-46/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-4
in addition to what is set out in the preceding two items, the basis for calculating the estimated tax due on filing, as prescribed in Article 112, paragraph (1) of the Act, that is stated in the written application prescribed in that paragraph;
machine translation, not official
**五** 法第百四条第一項（予定納税額の納付）に規定する予定納税基準額
art-46/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-5
the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act;
machine translation, not official
**六** 次に掲げる場合の区分に応じ、それぞれ次に掲げる金額
art-46/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6
the respective amounts set out below, according to the following categories of cases:
machine translation, not official
**イ** 法第百十一条第一項（予定納税額の減額の承認の申請）の規定による申請をする場合 同項に規定する申告納税見積額の三分の一に相当する金額
art-46/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6/sub-1 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6/sub-1
in the case of filing an application under the provisions of Article 111, paragraph (1) (Applying for Approval for a Reduction of Tax Prepayments) of the Act: an amount equivalent to one third of the estimated tax due on filing prescribed in that paragraph;
machine translation, not official
**ロ** 法第百十一条第二項第一号に掲げる居住者が同項の規定による申請をする場合 同項に規定する申告納税見積額から法第百四条第一項の規定により第一期において納付すべき予定納税額（令和六年分の所得税につき当該居住者が当該申請をする場合には、租税特別措置法第四十一条の三の六第四項第一号（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する控除前第一期予定納税額）を控除した金額の二分の一に相当する金額
art-46/par-1/item-6/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6/sub-2 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6/sub-2
in the case where a Resident set out in Article 111, paragraph (2), item (i) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the amount obtained by deducting, from the estimated tax due on filing prescribed in that paragraph, the tax prepayment amount to be paid in the first period pursuant to the provisions of Article 104, paragraph (1) of the Act (where that Resident files the application with respect to income tax for 2024, the first-period tax prepayment amount before deduction prescribed in Article 41-3-6, paragraph (4), item (i) (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) of the Act on Special Measures Concerning Taxation);
machine translation, not official
**ハ** 法第百十一条第二項第二号に掲げる居住者が同項の規定による申請をする場合 同項に規定する申告納税見積額の二分の一に相当する金額
art-46/par-1/item-6/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6/sub-3 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6/sub-3
in the case where a Resident set out in Article 111, paragraph (2), item (ii) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the estimated tax due on filing prescribed in that paragraph;
machine translation, not official
**七** 令和六年分の所得税につき法第百十一条第一項又は第二項の規定による申請をする場合において、租税特別措置法第四十一条の三の五第一項若しくは第二項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）又は第四十一条の三の六第一項の規定の適用があるときは、同法第四十一条の三の五第三項に規定する予定納税特別控除額又は同法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額
art-46/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-7
in the case of filing an application under the provisions of Article 111, paragraph (1) or (2) of the Act for income tax for 2024, if Article 41-3-5, paragraph (1) or (2) (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) or Article 41-3-6, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the special tax prepayment deduction amount prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation or the special tax prepayment deduction amount relating to approval of a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**八** 租税特別措置法第四十一条の三の六第四項第一号に規定する控除未済等予定納税特別控除額がある場合には、当該控除未済等予定納税特別控除額
art-46/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-8
if there is a special tax prepayment deduction amount not yet deducted, etc. prescribed in Article 41-3-6, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, that special tax prepayment deduction amount not yet deducted, etc.;
machine translation, not official
**九** その他参考となるべき事項
art-46/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-9
any other matters for reference.
machine translation, not official
## 第二節 確定申告並びにこれに伴う納付及び還付 — Section 2 Tax Returns and Payment and Refunds of Tax Based Thereon
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-2/ch-3/sec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-2 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-2
## 第一款 確定申告 — Subsection 1 Tax Returns
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-2/ch-3/sec-2/subsec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-2/subsec-1 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-2/subsec-1
### 第四十七条（確定所得申告書の記載事項） — Matters to Be Stated in a Final Return Showing Income
caption: machine translation, not official
art-47 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47 · https://japanlaw.org/l/340M50000040011/art-47
**第一項** 法第百二十条第一項（確定所得申告）に規定する財務省令で定める事項は、法第七十四条から第七十七条まで（社会保険料控除等）、第七十九条から第八十四条の二まで（障害者控除等）及び第八十六条（基礎控除）の規定による控除のうち居住者のその年分の所得税に係るこれらの控除の額が同項に規定する給与等に係る法第百九十条第二号（年末調整）に規定する給与所得控除後の給与等の金額から控除された同号イからヘまでに掲げる金額と同額であるものに係る当該控除の金額、当該控除の金額の計算の基礎並びに第三項第十九号から第二十一号まで及び第二十四号に掲げる事項とする。
art-47/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (1) (Filing Income Tax Returns) of the Act are the amount of the deductions, and the basis for calculating the amount of the deductions, with respect to those among the deductions under the provisions of Articles 74 to 77 (Social Insurance Premium Deduction, etc.), Articles 79 to 84-2 (Disability Deduction, etc.) and Article 86 (Basic Personal Exemption) of the Act for which the amount of those deductions relating to a Resident's income tax for the year is the same as the amounts set out in Article 190, item (ii), (a) to (f) (Year-End Adjustment) of the Act that were deducted from the amount of salary or other wage after deduction of salary income deduction, as prescribed in that item, with respect to the salary or other wage prescribed in Article 120, paragraph (1) of the Act, and the matters set out in items (xix) to (xxi) and item (xxiv) of paragraph (3).
machine translation, not official
**第二項** 法第百二十条第一項後段の規定による同項の申告書の記載は、前項に規定する同額である法第七十四条から第七十七条まで、第七十九条から第八十四条の二まで及び第八十六条の規定による控除については、これらの控除の額（これらの控除の額の合計額が同項に規定する給与所得控除後の給与等の金額から控除された法第百九十条第二号イからヘまでに掲げる金額の合計額と同額である場合にあつては、当該合計額）の記載とする。
art-47/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2
The entry in the return prescribed in Article 120, paragraph (1) of the Act that is made pursuant to the provisions of the latter part of that paragraph is, with respect to the deductions under the provisions of Articles 74 to 77, Articles 79 to 84-2 and Article 86 of the Act for which the amounts are the same as prescribed in the preceding paragraph, to be the entry of the amount of those deductions (or, where the total amount of the amounts of those deductions is the same as the total amount of the amounts set out in Article 190, item (ii), (a) to (f) of the Act that were deducted from the amount of salary or other wage after deduction of salary income deduction prescribed in Article 120, paragraph (1) of the Act, that total amount).
machine translation, not official
**第三項** 法第百二十条第一項第八号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-47/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (1), item (viii) of the Act are the following:
machine translation, not official
**一** 法第百二十条第一項、第百二十二条第一項若しくは第二項（還付等を受けるための申告）、第百二十五条第一項若しくは第二項（年の中途で死亡した場合の確定申告）又は第百二十七条第一項若しくは第二項（年の中途で出国をする場合の確定申告）の規定による申告書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所））並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-47/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-1
the name, domicile (or, if the person has no domicile in Japan, residence) and individual number (for a person who has no individual number, the name and domicile (or, if the person has no domicile in Japan, residence)) of the person who submits a return under the provisions of Article 120, paragraph (1), Article 122, paragraph (1) or (2) (Filing a Return to Receive a Refund), Article 125, paragraph (1) or (2) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (1) or (2) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** 法第百二十四条第一項（確定申告書を提出すべき者等が死亡した場合の確定申告）又は第百二十五条第一項若しくは第二項の規定に該当してこれらの規定に規定する申告書を提出する場合には、これらの規定に規定する死亡をした者の氏名及びその死亡の時における住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-47/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-2
in the case of submitting a return prescribed in Article 124, paragraph (1) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraph (1) or (2) of the Act because the person falls under those provisions, the name of the deceased person prescribed in those provisions and the deceased person's domicile at the time of death (or, if the deceased person had no domicile in Japan, residence) and, if the place of domicile (or, if there was no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**三** 各種所得の基因となる資産若しくは事業の所在地又は当該各種所得の生ずる場所（当該各種所得の生ずる場所が当該各種所得に係る収入金額の支払者の住所若しくは居所又は本店若しくは主たる事務所若しくは支店若しくは従たる事務所（以下この号において「本店等」という。）の所在地となる場合には、当該支払者の氏名又は名称及び住所若しくは居所又は本店等の所在地若しくは法人番号）
art-47/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-3
the location of the asset or business that is the basis of Each Class of Income, or the place where Each Class of Income arises (where the place where the Class of Income arises is the location of the domicile or residence, or of the head office, principal office, branch office or subordinate office (hereinafter referred to as the "head office, etc." in this item) of the payer of the revenue relating to that Class of Income, the name or title of that payer and the domicile or residence, or the location of the head office, etc. or the corporate number);
machine translation, not official
**四** 各種所得のうち譲渡所得の基因となつた資産につき次に掲げる事項（当該資産について第十一号又は第十四号に掲げる事項を記載する場合にあつてはロ及びハに掲げる事項とし、第十二号又は第十三号に掲げる事項を記載する場合にあつてはロに掲げる事項とする。）
art-47/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4
the following matters with respect to the asset that is the basis of capital gains among Each Class of Income (where the matters set out in item (xi) or item (xiv) are to be stated for that asset, the matters set out in (b) and (c), and where the matters set out in item (xii) or item (xiii) are to be stated, the matters set out in (b)):
machine translation, not official
**イ** 当該資産の種類及び数量並びに当該資産の譲渡の年月日及び取得の年月日
art-47/par-3/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4/sub-1
the type and quantity of the asset, and the date of transfer and the date of acquisition of the asset;
machine translation, not official
**ロ** 当該資産の譲渡による収入金額並びに当該資産の法第三十三条第三項（譲渡所得）に規定する取得費及びその譲渡に要した費用の額
art-47/par-3/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4/sub-2
the revenue from the transfer of the asset, and the acquisition cost of the asset prescribed in Article 33, paragraph (3) (Capital Gains) of the Act and the amount of expenses required for its transfer;
machine translation, not official
**ハ** 当該資産が法第三十八条第二項（譲渡所得の金額の計算上控除する取得費）の規定に該当するもの（ニ又はホに規定する資産を除く。）である場合には、同項各号に定める金額の合計額
art-47/par-3/item-4/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4/sub-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4/sub-3
if the asset falls under Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding an asset prescribed in (d) or (e)), the total amount of the amounts specified in each item of that paragraph;
machine translation, not official
**ニ** 当該資産が法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる相続又は遺贈により取得した配偶者居住権である場合には、当該配偶者居住権の消滅について令第百六十九条の二第二項（贈与等により取得した資産の取得費等）の規定により計算した金額
art-47/par-3/item-4/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4/sub-4 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4/sub-4
if the asset is a spouse's right of residence acquired by inheritance or bequest as set out in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act, the amount calculated pursuant to the provisions of Article 169-2, paragraph (2) (Acquisition Costs of Assets Acquired as Gifts) of the Order for the extinguishment of that spouse's right of residence;
machine translation, not official
**ホ** 当該資産が法第六十条第一項第一号に掲げる相続又は遺贈により取得した配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。）を当該配偶者居住権に基づき使用する権利である場合には、当該権利の消滅について令第百六十九条の二第四項の規定により計算した金額
art-47/par-3/item-4/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4/sub-5 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4/sub-5
if the asset is a right to use, based on a spouse's right of residence acquired by inheritance or bequest as set out in Article 60, paragraph (1), item (i) of the Act, land (including a right existing on land) that is used as the site of the building that is the object of that spouse's right of residence, the amount calculated pursuant to the provisions of Article 169-2, paragraph (4) of the Order for the extinguishment of that right;
machine translation, not official
**五** 法第四十二条第一項若しくは第二項（国庫補助金等の総収入金額不算入）又は第四十三条第一項（条件付国庫補助金等の総収入金額不算入）の規定の適用を受けようとする場合には、それぞれ法第四十二条第三項又は第四十三条第四項に規定する事項
art-47/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-5
if the person intends to be subject to the application of Article 42, paragraph (1) or (2) (Exclusion of Government Subsidies and Their Equivalent in Gross Revenue) or Article 43, paragraph (1) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act, the matters prescribed in Article 42, paragraph (3) or Article 43, paragraph (4) of the Act, respectively;
machine translation, not official
**六** その年分の事業所得の金額の計算上必要経費に算入した金額の計算の基礎となつた棚卸資産の価額の評価につき選定した法第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法）に規定する評価の方法の種類、当該基礎となつた有価証券の価額の評価につき選定した法第四十八条第一項（有価証券の譲渡原価等の計算及びその評価の方法）に規定する評価の方法の種類又は当該基礎となつた法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産の価額の評価につき選定した同項に規定する評価の方法の種類
art-47/par-3/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-6 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-6
the type of valuation method prescribed in Article 47, paragraph (1) (Methods of Calculating and Valuing Cost of Sales, etc. of Inventory) of the Act that was selected for valuing the Inventory forming the basis of the amount included in necessary expenses in calculating the amount of business income for the year, the type of valuation method prescribed in Article 48, paragraph (1) (Methods of Calculating and Valuing Cost of Securities Transferred, etc.) of the Act that was selected for valuing the Securities that formed that basis, or the type of valuation method prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act that was selected for valuing the cryptoassets prescribed in that paragraph that formed that basis;
machine translation, not official
**七** その年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入した償却費の額の計算につき選定した法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却の方法の種類
art-47/par-3/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-7 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-7
the type of depreciation method prescribed in Article 49, paragraph (1) (Calculation of Depreciation Allowances for Depreciable Assets and Depreciation Methods) of the Act that was selected for calculating the amount of depreciation allowances included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for the year;
machine translation, not official
**八** 法第五十二条第一項若しくは第二項（貸倒引当金）又は第五十四条第一項（退職給与引当金）の規定の適用を受けようとする場合には、それぞれ法第五十二条第四項又は第五十四条第四項に規定する明細
art-47/par-3/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-8 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-8
if the person intends to be subject to the application of Article 52, paragraph (1) or (2) (Allowance for Doubtful Accounts) or Article 54, paragraph (1) (Allowance for Retirement Benefits) of the Act, the details prescribed in Article 52, paragraph (4) or Article 54, paragraph (4) of the Act, respectively;
machine translation, not official
**九** 法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けようとする場合には、同項に規定する事業専従者の氏名及び個人番号並びに同条第五項に規定する事項
art-47/par-3/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-9 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-9
if the person intends to be subject to the application of Article 57, paragraph (3) (Special Provisions on Necessary Expenses If There Is a Relative Employed Only by the Business, etc.) of the Act, the name and individual number of the relative employed only by the Resident prescribed in that paragraph, and the matters prescribed in paragraph (5) of that Article;
machine translation, not official
**十** 法第五十七条の二第一項（給与所得者の特定支出の控除の特例）の規定の適用を受けようとする場合には、同条第三項に規定する事項
art-47/par-3/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-10 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-10
if the person intends to be subject to the application of Article 57-2, paragraph (1) (Special Provisions on Deduction of Specific Expenses of Salary Income Earners) of the Act, the matters prescribed in paragraph (3) of that Article;
machine translation, not official
**十一** 法第五十八条第一項（固定資産の交換の場合の譲渡所得の特例）の規定の適用を受けようとする場合には、同条第三項に規定する事項
art-47/par-3/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-11 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-11
if the person intends to be subject to the application of Article 58, paragraph (1) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act, the matters prescribed in paragraph (3) of that Article;
machine translation, not official
**十二** 法第六十条の二第一項から第三項まで（国外転出をする場合の譲渡所得等の特例）の規定の適用がある場合には、次に掲げる事項
art-47/par-3/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-12 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12
if Article 60-2, paragraphs (1) to (3) (Special Provisions on Capital Gains upon Departure from Japan) of the Act apply, the following matters:
machine translation, not official
**イ** 当該適用に係る法第六十条の二第一項に規定する国外転出の日又はその予定日
art-47/par-3/item-12/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-12/sub-1 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12/sub-1
the date of departure from Japan prescribed in Article 60-2, paragraph (1) of the Act relating to that application, or the scheduled date of that departure;
machine translation, not official
**ロ** 当該適用に係る法第六十条の二第一項に規定する有価証券等、同条第二項に規定する未決済信用取引等に係る契約又は同条第三項に規定する未決済デリバティブ取引に係る契約（次号において「対象資産」という。）の種類別及び名称又は銘柄別の数量、同条第一項各号、第二項各号又は第三項各号に掲げる金額、取得費並びに取得又は取引開始の年月日
art-47/par-3/item-12/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-12/sub-2 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12/sub-2
the quantity, by type and by name or brand, of the Securities, etc. prescribed in Article 60-2, paragraph (1) of the Act, the contracts relating to unsettled margin transactions, etc. prescribed in paragraph (2) of that Article, or the contracts relating to unsettled derivative transactions prescribed in paragraph (3) of that Article, relating to that application (referred to as "covered assets" in the following item), the amounts set out in the items of paragraph (1), the items of paragraph (2) or the items of paragraph (3) of that Article, the acquisition cost, and the date of acquisition or commencement of the transaction;
machine translation, not official
**十三** 法第六十条の三第一項から第三項まで（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定の適用がある場合には、次に掲げる事項
art-47/par-3/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
if Article 60-3, paragraphs (1) to (3) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act apply, the following matters:
machine translation, not official
**イ** 当該適用に係る贈与の日又は相続の開始の日
art-47/par-3/item-13/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13/sub-1 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13/sub-1
the date of the gift or the date of commencement of the succession relating to that application;
machine translation, not official
**ロ** 当該適用に係る対象資産の移転を受けた受贈者、相続人又は受遺者の氏名及び住所又は居所
art-47/par-3/item-13/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13/sub-2 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13/sub-2
the name and domicile or residence of the donee, heir or legatee who received the transfer of the covered assets relating to that application;
machine translation, not official
**ハ** 当該適用に係る対象資産の種類別及び名称又は銘柄別の数量、法第六十条の三第一項に規定する贈与等の時における価額に相当する金額又は同条第二項若しくは第三項に規定する利益の額若しくは損失の額に相当する金額、取得費並びに取得又は取引開始の年月日
art-47/par-3/item-13/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13/sub-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13/sub-3
the quantity, by type and by name or brand, of the covered assets relating to that application, the amount equivalent to the value at the time of the gift or similar transfer prescribed in Article 60-3, paragraph (1) of the Act or the amount equivalent to the amount of profit or the amount of loss prescribed in paragraph (2) or (3) of that Article, the acquisition cost, and the date of acquisition or commencement of the transaction;
machine translation, not official
**ニ** 法第百五十一条の五第一項から第三項まで（遺産分割等があつた場合の期限後申告等の特例）の規定に該当してこれらの規定に規定する申告書を提出する場合には、これらの規定の適用がある旨、当該適用に係る同条第一項に規定する遺産分割等の事由の別及び当該遺産分割等の事由が生じた年月日
art-47/par-3/item-13/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13/sub-4 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13/sub-4
in the case of submitting a return prescribed in Article 151-5, paragraphs (1) to (3) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Act because the person falls under those provisions, the fact that those provisions apply, the category of the grounds for the division of the estate or similar event prescribed in paragraph (1) of that Article relating to that application, and the date on which those grounds for the division of the estate or similar event arose;
machine translation, not official
**十四** その年分の各種所得につき法第六十三条（事業を廃止した場合の必要経費の特例）又は第六十四条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）の規定の適用を受けようとする場合には、これらの規定の適用に関する事項
art-47/par-3/item-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-14 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-14
if the person intends to be subject to the application of Article 63 (Special Provisions on Necessary Expenses If a Business Is Discontinued) or Article 64 (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act with respect to Each Class of Income for the year, matters concerning the application of those provisions;
machine translation, not official
**十五** 法第六十六条第二項（工事の請負に係る収入及び費用の帰属時期）又は第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受けようとする場合には、その旨
art-47/par-3/item-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-15 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-15
if the person intends to be subject to the application of Article 66, paragraph (2) (Periods to Which Revenue and Expenses Relating to Construction Contracts Are Attributed) or Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act, a statement to that effect;
machine translation, not official
**十六** 法第七十条第一項若しくは第二項（純損失の繰越控除）の規定によりその年において控除すべき純損失の金額又は法第七十一条第一項（雑損失の繰越控除）の規定によりその年において控除すべき雑損失の金額及びこれらの金額の計算の基礎
art-47/par-3/item-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-16 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-16
the Net Loss to be deducted in the year pursuant to Article 70, paragraph (1) or (2) (Carryover Deduction of Net Loss) of the Act or the Casualty Loss to be deducted in the year pursuant to Article 71, paragraph (1) (Carryover Deduction of Casualty Loss) of the Act, and the basis for calculating those amounts;
machine translation, not official
**十七** 法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受けようとする場合には、その旨及びその計算に関する明細
art-47/par-3/item-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-17 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-17
if the person intends to be subject to the application of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act, a statement to that effect and the particulars of the calculation;
machine translation, not official
**十八** 法第百二十三条第二項第二号、第四号又は第五号（確定損失申告書の記載事項）に掲げる金額及びその計算の基礎
art-47/par-3/item-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-18 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-18
the amounts set out in Article 123, paragraph (2), item (ii), item (iv) or item (v) (Matters to Be Stated in a Final Return Showing Losses) of the Act and the basis for calculating those amounts;
machine translation, not official
**十九** 雑損控除、医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除又は配当控除に関する事項
art-47/par-3/item-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-19 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-19
matters concerning the Casualty Loss deduction, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction or dividend deduction;
machine translation, not official
**二十** 控除対象配偶者又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者の氏名、生年月日及び個人番号（個人番号を有しない者にあつては、氏名及び生年月日）並びにこれらの者が令第二百六十二条第三項（確定申告書に関する書類等の提出又は提示）に規定する国外居住配偶者である場合には、その旨
art-47/par-3/item-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-20 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-20
the name, date of birth and individual number (for a person who has no individual number, the name and date of birth) of a Claimable Spouse or a spouse whose living expenses are paid from the same resources as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act, and, if those persons are spouses residing outside Japan prescribed in Article 262, paragraph (3) (Submission or Presentation of Documents, etc. Relating to a Tax Return) of the Order, that fact;
machine translation, not official
**二十一** 控除対象扶養親族又は法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この号において「特定親族」という。）の氏名、生年月日、これらの者を有する居住者との続柄及び個人番号（個人番号を有しない者にあつては、氏名、生年月日及びこれらの者を有する居住者との続柄）並びにこれらの者が令第二百六十二条第四項各号列記以外の部分に規定する国外居住扶養親族等である場合には、その旨及び控除対象扶養親族又は特定親族に該当する事実
art-47/par-3/item-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21
the name, date of birth, relationship to the Resident who has them, and individual number (for a person who has no individual number, the name, date of birth and relationship to the Resident who has them) of a Claimable Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as a "specified relative" in this item), and, if those persons are dependent relatives, etc. residing outside Japan prescribed in the portion of Article 262, paragraph (4) of the Order preceding each item, that fact and the facts by which they fall under a Claimable Dependent or specified relative;
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**二十二** 分配時調整外国税相当額控除又は外国税額控除に関する規定の適用を受けようとする場合には、これらの控除を受けるべき金額及びその計算に関する明細
art-47/par-3/item-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-22 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-22
if the person intends to be subject to the application of the provisions concerning the credit for the amount equivalent to the foreign tax adjusted at distribution or the foreign tax credit, the amount to be received as those credits and the particulars of its calculation;
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**二十三** 租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定の適用がある場合には、次に掲げる事項
art-47/par-3/item-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-23 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-23
if Article 41-3-3, paragraph (1) (Special Deduction from Income Tax Amount for 2024) of the Act on Special Measures Concerning Taxation applies, the following matters:
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**イ** 租税特別措置法第四十一条の三の三第二項に規定する令和六年分特別税額控除額（ロ及びハにおいて「令和六年分特別税額控除額」という。）
art-47/par-3/item-23/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-23/sub-1 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-23/sub-1
the special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation (referred to as the "special tax credit amount for 2024" in (b) and (c));
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**ロ** 令和六年分特別税額控除額に係る租税特別措置法第四十一条の三の三第二項に規定する同一生計配偶者を有する場合には、当該同一生計配偶者の氏名、生年月日及び個人番号（個人番号を有しない者にあつては、氏名及び生年月日）並びに当該同一生計配偶者が控除対象配偶者でない場合には、その旨
art-47/par-3/item-23/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-23/sub-2 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-23/sub-2
if the person has a spouse in the same household prescribed in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation relating to the special tax credit amount for 2024, the name, date of birth and individual number (for a person who has no individual number, the name and date of birth) of that spouse in the same household and, if that spouse in the same household is not a Claimable Spouse, that fact;
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**ハ** 令和六年分特別税額控除額に係る租税特別措置法第四十一条の三の三第二項に規定する扶養親族を有する場合には、当該扶養親族の氏名、生年月日、当該扶養親族を有する居住者との続柄及び個人番号（個人番号を有しない者にあつては、氏名、生年月日及び当該扶養親族を有する居住者との続柄）
art-47/par-3/item-23/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-23/sub-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-23/sub-3
if the person has a Dependent prescribed in Article 41-3-3, paragraph (2) of the Act on Special Measures Concerning Taxation relating to the special tax credit amount for 2024, the name, date of birth, relationship to the Resident who has that Dependent, and individual number (for a person who has no individual number, the name, date of birth and relationship to the Resident who has that Dependent) of that Dependent;
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**二十四** 租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）の規定の適用がある場合には、同項に規定する扶養親族の氏名、生年月日、当該扶養親族を有する居住者との続柄及び個人番号（個人番号を有しない者にあつては、氏名、生年月日及び当該扶養親族を有する居住者との続柄）
art-47/par-3/item-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-24 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-24
if Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction If There Is a Dependent Under 23 Years of Age) of the Act on Special Measures Concerning Taxation applies, the name, date of birth, relationship to the Resident who has the Dependent, and individual number (for a person who has no individual number, the name, date of birth and relationship to the Resident who has the Dependent) of the Dependent prescribed in that paragraph;
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**二十五** その他参考となるべき事項
art-47/par-3/item-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-25 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-25
any other matters for reference.
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**第四項** 第一項及び第二項の規定は、法第百二十二条第三項、第百二十五条第四項及び第百二十七条第四項並びに令第二百六十三条第一項後段（死亡の場合の確定申告の特例）において準用する法第百二十条第一項後段に規定する財務省令で定める事項及び同項後段の規定による同項の申告書の記載について、それぞれ準用する。
art-47/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-4 · https://japanlaw.org/l/340M50000040011/art-47/par-4
The provisions of paragraphs (1) and (2) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in the latter part of Article 120, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act and the latter part of Article 263, paragraph (1) (Special Provisions on Tax Returns in the Case of Death) of the Order, and to the entries in the return prescribed in Article 120, paragraph (1) of the Act made pursuant to the provisions of the latter part of that paragraph, respectively.
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### 第四十七条の二（確定所得申告書に添付すべき書類等） — Documents, etc. to Be Attached to a Final Return Showing Income
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art-47-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2 · https://japanlaw.org/l/340M50000040011/art-47-2
**第一項** 令第二百六十二条第一項第四号（確定申告書に関する書類等の提出又は提示）に規定する財務省令で定める事項は、次の各号に掲げる保険料の区分に応じ当該各号に定める事項とする。
art-47-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 262, paragraph (1), item (iv) (Submission or Presentation of Documents, etc. Relating to a Tax Return) of the Order are the matters specified in each of the following items for the category of premiums set out in that item.
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**一** 法第七十六条第一項（生命保険料控除）に規定する新生命保険料 当該新生命保険料に係る同条第五項に規定する新生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該新生命保険契約等に係る保険料又は掛金が同条第一項に規定する新生命保険料に該当する旨
art-47-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-1
new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act: the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in paragraph (5) of that Article relating to that new life insurance premium, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in paragraph (1) of that Article;
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**二** 法第七十六条第一項に規定する旧生命保険料 当該旧生命保険料に係る同条第六項に規定する旧生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該旧生命保険契約等に係る保険料又は掛金が同条第一項に規定する旧生命保険料に該当する旨
art-47-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-2
old life insurance premium prescribed in Article 76, paragraph (1) of the Act: the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in paragraph (6) of that Article relating to that old life insurance premium, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in paragraph (1) of that Article;
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**三** 法第七十六条第二項に規定する介護医療保険料 当該介護医療保険料に係る同条第七項に規定する介護医療保険契約等の保険契約者又は共済契約者の氏名及び当該介護医療保険契約等に係る保険料又は掛金が同条第二項に規定する介護医療保険料に該当する旨
art-47-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-3
nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act: the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in paragraph (7) of that Article relating to that nursing care and medical insurance premium, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in paragraph (2) of that Article;
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**四** 法第七十六条第三項に規定する新個人年金保険料 当該新個人年金保険料に係る同条第八項に規定する新個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該新個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する新個人年金保険料に該当する旨
art-47-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-4
new individual annuity insurance premium prescribed in Article 76, paragraph (3) of the Act: the type of the new individual annuity insurance policy or similar contract prescribed in paragraph (8) of that Article relating to that new individual annuity insurance premium, the name of the policyholder or mutual aid policyholder, the name and date of birth of the annuity recipient, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual annuity insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual annuity insurance premium prescribed in paragraph (3) of that Article;
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**五** 法第七十六条第三項に規定する旧個人年金保険料 当該旧個人年金保険料に係る同条第九項に規定する旧個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該旧個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する旧個人年金保険料に該当する旨
art-47-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-1/item-5
old individual annuity insurance premium prescribed in Article 76, paragraph (3) of the Act: the type of the old individual annuity insurance policy or similar contract prescribed in paragraph (9) of that Article relating to that old individual annuity insurance premium, the name of the policyholder or mutual aid policyholder, the name and date of birth of the annuity recipient, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual annuity insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual annuity insurance premium prescribed in paragraph (3) of that Article.
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**第二項** 令第二百六十二条第一項第五号に規定する財務省令で定める事項は、法第七十七条第一項（地震保険料控除）に規定する地震保険料に係る同条第二項に規定する損害保険契約等の保険契約者又は共済契約者の氏名、保険又は共済の種類及びその目的並びに当該損害保険契約等に係る保険料又は掛金が同条第一項に規定する地震保険料に該当する旨とする。
art-47-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-2
The matters specified by Ministry of Finance Order as prescribed in Article 262, paragraph (1), item (v) of the Order are the name of the policyholder or mutual aid policyholder of the casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) of the Act relating to earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act, the type and subject of the insurance or mutual aid, and the fact that the premium or contribution relating to that casualty insurance policy or similar contract falls under earthquake insurance premiums prescribed in Article 77, paragraph (1) of the Act.
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**第三項** 令第二百六十二条第一項第六号に規定する財務省令で定める書類は、次の各号に掲げる法第七十八条第二項（寄附金控除）に規定する特定寄附金（以下この項において「特定寄附金」という。）の区分に応じ当該各号に定める書類とする。
art-47-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (1), item (vi) of the Order are the documents specified in each of the following items for the category of specified donations prescribed in Article 78, paragraph (2) (Donation Deduction) of the Act (hereinafter referred to as "specified donations" in this paragraph) set out in that item.
machine translation, not official
**一** 特定寄附金で次号及び第三号に掲げるもの以外のもの 次に掲げる書類
art-47-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1
specified donations other than those set out in the following item and item (iii): the following documents:
machine translation, not official
**イ** 次に掲げるいずれかの書類
art-47-2/par-3/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1
any of the following documents:
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**（１）** 当該特定寄附金を受領した者の受領した旨（当該受領した者が次に掲げる者に該当する場合には、それぞれ次に定める旨を含む。）、当該特定寄附金の額及びその受領した年月日を証する書類
art-47-2/par-3/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-1
a document certifying that the person who received the specified donation received it (including, where that person falls under any of the following persons, the respective fact specified below), and certifying the amount of the specified donation and the date on which it was received;
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**（ｉ）** 令第二百十七条各号（公益の増進に著しく寄与する法人の範囲）に掲げる法人 当該特定寄附金が当該法人の主たる目的である業務に関連する法第七十八条第二項第三号に規定する寄附金である旨
art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1
a corporation set out in the items of Article 217 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Order: the fact that the specified donation is a donation prescribed in Article 78, paragraph (2), item (iii) of the Act that relates to the business that is the principal purpose of that corporation;
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**（ｉｉ）** 法第七十八条第二項第四号に規定する公益信託の受託者 当該特定寄附金が当該公益信託に係る信託事務に関連する同号に規定する寄附金である旨
art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2
a trustee of a public interest trust prescribed in Article 78, paragraph (2), item (iv) of the Act: the fact that the specified donation is a donation prescribed in that item that relates to the trust affairs of that public interest trust;
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**（２）** 特定事業者（地方公共団体と特定寄附金の仲介に関する契約を締結している者であつて特定寄附金が支出された事実を適正かつ確実に管理することができると認められるものとして国税庁長官が指定したものをいう。）の地方公共団体が当該特定寄附金を受領した旨、当該地方公共団体の名称、当該特定寄附金の額及び当該特定寄附金を受領した年月日を証する書類
art-47-2/par-3/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-1/sub2-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-1/sub2-2
a document certifying that the local government of a specified business operator (meaning a person that has concluded a contract with a local government concerning the brokering of specified donations and that the Commissioner of the National Tax Agency has designated as a person recognized as able to properly and reliably manage the fact that specified donations have been made) received the specified donation, and certifying the name of that local government, the amount of the specified donation and the date on which the specified donation was received;
machine translation, not official
**ロ** 当該特定寄附金を受領した者が令第二百十七条第一号の二に掲げる法人に該当する場合には、地方独立行政法人法（平成十五年法律第百十八号）第六条第三項（財産的基礎）に規定する設立団体のその旨を証する書類（当該特定寄附金を支出する日以前五年内に発行されたものに限る。）の写しとして当該法人から交付を受けたもの
art-47-2/par-3/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-2
where the person who received the specified donation falls under a corporation set out in Article 217, item (i)-2 of the Order, a copy of a document (limited to one issued within five years on or before the date on which the specified donation is made) in which the founding body prescribed in Article 6, paragraph (3) (Financial Basis) of the Local Independent Administrative Agency Act (Act No. 118 of 2003) certifies that fact, which has been delivered by that corporation;
machine translation, not official
**ハ** 当該特定寄附金を受領した者が令第二百十七条第四号に掲げる法人に該当する場合には、私立学校法（昭和二十四年法律第二百七十号）第四条（所轄庁）に規定する所轄庁のその旨を証する書類（当該特定寄附金を支出する日以前五年内に発行されたものに限る。）の写しとして当該法人から交付を受けたもの
art-47-2/par-3/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1/sub-3
where the person who received the specified donation falls under a corporation set out in Article 217, item (iv) of the Order, a copy of a document (limited to one issued within five years on or before the date on which the specified donation is made) in which the competent authority prescribed in Article 4 (Competent Authority) of the Private Schools Act (Act No. 270 of 1949) certifies that fact, which has been delivered by that corporation;
machine translation, not official
**二** 租税特別措置法第四十一条の十八第一項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除）の規定により特定寄附金とみなされるもの 総務大臣、都道府県の選挙管理委員会、中央選挙管理会又は同項第四号イに規定する指定都市の選挙管理委員会の当該特定寄附金が政治資金規正法（昭和二十三年法律第百九十四号）第十二条（報告書の提出）若しくは第十七条（解散の届出等）又は公職選挙法（昭和二十五年法律第百号）第百八十九条（選挙運動に関する収入及び支出の報告書の提出）の規定による報告書により報告されたものである旨及びその特定寄附金を受領したものが租税特別措置法第四十一条の十八第一項各号に掲げる団体又は同項第四号イに規定する公職の候補者として公職選挙法第八十六条（衆議院小選挙区選出議員の選挙における候補者の立候補の届出等）、第八十六条の三（参議院比例代表選出議員の選挙における名簿による立候補の届出等）又は第八十六条の四（衆議院議員又は参議院比例代表選出議員の選挙以外の選挙における候補者の立候補の届出等）の規定により届出のあつた者（以下この号において「届出のあつた公職の候補者」という。）である旨を証する書類で当該報告書により報告された又は政治資金規正法第六条から第七条まで（政治団体の届出等）若しくは公職選挙法第八十六条から第八十六条の四まで（立候補の届出等）の規定により届出のあつた次に掲げる事項の記載があるもの
art-47-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2
those deemed to be specified donations pursuant to Article 41-18, paragraph (1) (Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation: a document that certifies that the Minister for Internal Affairs and Communications, the election administration commission of a prefecture, the Central Election Management Council, or the election administration commission of a designated city prescribed in Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation has had the specified donation reported in a report under the provisions of Article 12 (Submission of Reports) or Article 17 (Notification of Dissolution, etc.) of the Political Funds Control Act (Act No. 194 of 1948) or Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of the Public Offices Election Act (Act No. 100 of 1950), and that the person who received the specified donation is an organization set out in the items of Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation or a person for whom notification has been given, pursuant to the provisions of Article 86 (Notification of Candidacy of Candidates in Elections of Members of the House of Representatives Elected from Single-Seat Constituencies, etc.), Article 86-3 (Notification of Candidacy by List in Elections of Members of the House of Councillors Elected by Proportional Representation, etc.) or Article 86-4 (Notification of Candidacy of Candidates in Elections Other Than Elections of Members of the House of Representatives or Members of the House of Councillors Elected by Proportional Representation, etc.) of the Public Offices Election Act, as a candidate for public office prescribed in Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "registered candidate for public office" in this item), and that states the following matters that were reported in that report or notified pursuant to the provisions of Articles 6 to 7 (Notification of Political Organizations, etc.) of the Political Funds Control Act or Articles 86 to 86-4 (Notification of Candidacy, etc.) of the Public Offices Election Act:
machine translation, not official
**イ** その特定寄附金を支出した者の氏名及び住所
art-47-2/par-3/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-1
the name and domicile of the person who made the specified donation;
machine translation, not official
**ロ** その特定寄附金の額
art-47-2/par-3/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-2
the amount of the specified donation;
machine translation, not official
**ハ** その特定寄附金を受領した団体又は届出のあつた公職の候補者がその受領した年月日
art-47-2/par-3/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-3
the date on which the organization or registered candidate for public office that received the specified donation received it;
machine translation, not official
**ニ** その特定寄附金を受領した団体又は届出のあつた公職の候補者の名称又は氏名及び主たる事務所の所在地又は住所
art-47-2/par-3/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-4
the name or personal name, and the location of the principal office or the domicile, of the organization or registered candidate for public office that received the specified donation;
machine translation, not official
**ホ** その特定寄附金を受領した団体が租税特別措置法第四十一条の十八第一項第三号に掲げる団体に該当する場合には、当該団体の主宰者又は主要な構成員である衆議院議員若しくは参議院議員の氏名
art-47-2/par-3/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-5
if the organization that received the specified donation falls under an organization set out in Article 41-18, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the name of the member of the House of Representatives or the House of Councillors who is the leader or a principal member of that organization;
machine translation, not official
**ヘ** その特定寄附金を受領した団体が租税特別措置法第四十一条の十八第一項第四号に掲げる団体に該当する場合には、当該団体が推薦し、又は支持する者の氏名（当該団体が同号ロに掲げる団体に該当する場合には、当該団体が推薦し、又は支持する者の氏名、その者が同号ロに規定する特定の公職の候補者に該当することとなつた年月日及び当該特定の公職の候補者となつた選挙名）
art-47-2/par-3/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-6
if the organization that received the specified donation falls under an organization set out in Article 41-18, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation, the name of the person whom that organization recommends or supports (where that organization falls under an organization set out in item (iv), (b) of that paragraph, the name of the person whom that organization recommends or supports, the date on which that person came to fall under the specific candidate for public office prescribed in item (iv), (b) of that paragraph, and the name of the election in which that person became that specific candidate for public office);
machine translation, not official
**ト** その特定寄附金を受領した者が届出のあつた公職の候補者に該当する場合には、その者が届出のあつた公職の候補者に該当することとなつた年月日及び当該届出のあつた公職の候補者となつた選挙名
art-47-2/par-3/item-2/sub-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2/sub-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2/sub-7
if the person who received the specified donation falls under a registered candidate for public office, the date on which that person came to fall under a registered candidate for public office and the name of the election in which that person became that registered candidate for public office.
machine translation, not official
**三** 租税特別措置法第四十一条の十八の二第一項（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除）の規定により特定寄附金とみなされるもの 当該特定寄附金を受領した同項に規定する認定特定非営利活動法人等の受領した旨（当該特定寄附金が当該認定特定非営利活動法人等の行う同項に規定する特定非営利活動に係る事業に関連する寄附に係る支出金である旨を含む。）、当該特定寄附金の額及びその受領した年月日を証する書類
art-47-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-3
those deemed to be specified donations pursuant to Article 41-18-2, paragraph (1) (Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation: a document certifying that the certified specified nonprofit corporation, etc. prescribed in that paragraph that received the specified donation received it (including the fact that the specified donation is an expenditure for a donation relating to the business pertaining to the specified nonprofit activity prescribed in that paragraph that is conducted by that certified specified nonprofit corporation, etc.), and certifying the amount of the specified donation and the date on which it was received.
machine translation, not official
**第四項** 令第二百六十二条第二項に規定する財務省令で定める電磁的記録は、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第二条第一項第二号イからハまで（定義）に掲げるもののいずれかに該当するものとする。
art-47-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-4
The electronic or magnetic records specified by Ministry of Finance Order as prescribed in Article 262, paragraph (2) of the Order are to be those falling under any of those set out in Article 2, paragraph (1), item (ii), (a) to (c) (Definitions) of the Ministerial Order on the Promotion, etc. of Administration Utilizing Information and Communications Technology Relating to National Tax-Related Laws and Regulations (Ministry of Finance Order No. 71 of 2003).
machine translation, not official
**第五項** 令第二百六十二条第三項第一号に規定する財務省令で定める書類は、同号イ又はロに掲げる者に係る次に掲げるいずれかの書類であつて、同号イ又はロに掲げる者の区分に応じ同号イ又はロに定める旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
art-47-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (3), item (i) of the Order are any of the following documents relating to a person set out in (a) or (b) of that item, which certify the fact specified in (a) or (b) of that item for the category of person set out in (a) or (b) of that item (including a translation, where the document is made in a foreign language):
machine translation, not official
**一** 戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券（出入国管理及び難民認定法第二条第五号（定義）に規定する旅券をいう。第七項第一号において同じ。）の写し
art-47-2/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5/item-1
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of a passport (meaning a passport prescribed in Article 2, item (v) (Definitions) of the Immigration Control and Refugee Recognition Act; the same applies in paragraph (7), item (i));
machine translation, not official
**二** 外国政府又は外国の地方公共団体が発行した書類（令第二百六十二条第三項第一号イ又はロに掲げる者の氏名、生年月日及び住所又は居所の記載があるものに限る。）
art-47-2/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-5/item-2
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of a person set out in Article 262, paragraph (3), item (i), (a) or (b) of the Order).
machine translation, not official
**第六項** 令第二百六十二条第三項第二号に規定する財務省令で定める書類は、次に掲げる書類であつて、同項の居住者がその年において同項に規定する国外居住障害者又は国外居住配偶者（以下この項において「国外居住障害者等」という。）の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
art-47-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (3), item (ii) of the Order are the following documents that make clear that the Resident prescribed in that paragraph made payments, as needed, to each person for the purpose of covering the living expenses or education expenses of a Person with a Disability residing outside Japan or a spouse residing outside Japan prescribed in that paragraph (hereinafter referred to as a "Person with a Disability, etc. residing outside Japan" in this paragraph) in that year (including a translation, where the document is made in a foreign language).
machine translation, not official
**一** 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号）第二条第三号（定義）に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住障害者等に支払をしたことを明らかにするもの
art-47-2/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-1
a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation (Act No. 110 of 1997), or a copy thereof, that makes clear that payment was made from that Resident to that Person with a Disability, etc. residing outside Japan by an exchange transaction conducted by that financial institution;
machine translation, not official
**二** クレジットカード等購入あつせん業者（それを提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者（役務の提供の事業を営む者をいう。以下この号及び第八項第二号において同じ。）から有償で役務の提供を受けることができるカードその他の物又は番号、記号その他の符号（以下この号及び同項第二号において「クレジットカード等」という。）をこれにより商品若しくは権利を購入しようとする者又は役務の提供を受けようとする者（以下この号において「利用者たる顧客」という。）に交付し又は付与し、当該利用者たる顧客が当該クレジットカード等を提示し又は通知して特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者から有償で役務の提供を受けたときは、当該販売業者又は役務提供事業者に当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を直接に又は第三者を経由して交付するとともに、当該利用者たる顧客から、あらかじめ定められた時期までに当該代金若しくは当該対価の合計額の金銭を受領し、又はあらかじめ定められた時期ごとに当該合計額を基礎としてあらかじめ定められた方法により算定して得た額の金銭を受領する業務を行う者をいう。同項第二号において同じ。）の書類又はその写しで、クレジットカード等を当該国外居住障害者等が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
art-47-2/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-2
a document of a credit card, etc. purchase intermediary (meaning a person that delivers or grants, to a person who intends to purchase goods or rights or to receive the provision of services thereby (hereinafter referred to as a "customer as user" in this item), a card or other object, or a number, symbol or other code, by presenting or notifying which one can purchase goods or rights from a specific seller or receive the provision of services for consideration from a specific service provider (meaning a person who engages in the business of providing services; hereinafter the same applies in this item and paragraph (8), item (ii)) (hereinafter referred to as a "credit card, etc." in this item and paragraph (8), item (ii)), and that, when that customer as user presents or notifies that credit card, etc. and purchases goods or rights from a specific seller or receives the provision of services for consideration from a specific service provider, delivers, directly or via a third party, to that seller or service provider an amount of money equivalent to the price of those goods or rights or the consideration for those services, and engages in the business of receiving from that customer as user, by a predetermined time, the total amount of money for that price or consideration, or of receiving at each predetermined time an amount of money calculated by a predetermined method on the basis of that total amount; the same applies in paragraph (8), item (ii)), or a copy thereof, that makes clear that the intermediary receives, or is to receive, from that Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of that Person with a Disability, etc. residing outside Japan presenting or notifying a credit card, etc. and purchasing goods or rights from a specific seller or receiving the provision of services for consideration from a specific service provider;
machine translation, not official
**三** 資金決済に関する法律（平成二十一年法律第五十九号）第二条第十二項（定義）に規定する電子決済手段等取引業者（同法第六十二条の八第二項（電子決済手段を発行する者に関する特例）の規定により同法第二条第十二項に規定する電子決済手段等取引業者とみなされる者（以下この号及び第八項第三号において「みなし電子決済手段等取引業者」という。）を含む。以下この号及び第八項第三号において「電子決済手段等取引業者」という。）の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う同条第五項に規定する電子決済手段（以下この号及び第八項第三号において「電子決済手段」という。）の移転によつて当該居住者から当該国外居住障害者等に支払をしたことを明らかにするもの（みなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する電子決済手段に係るものに限る。）
art-47-2/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-3
a document of an electronic payment instruments service provider prescribed in Article 2, paragraph (12) (Definitions) of the Payment Services Act (Act No. 59 of 2009) (including a person deemed to be an electronic payment instruments service provider prescribed in Article 2, paragraph (12) of that Act pursuant to Article 62-8, paragraph (2) (Special Provisions for Issuers of Electronic Payment Instruments) of that Act (hereinafter referred to as a "deemed electronic payment instruments service provider" in this item and paragraph (8), item (iii)); hereinafter referred to as an "electronic payment instruments service provider" in this item and paragraph (8), item (iii)), or a copy thereof, that makes clear that payment was made from that Resident to that Person with a Disability, etc. residing outside Japan by a transfer of an electronic payment instrument prescribed in Article 2, paragraph (5) of the Payment Services Act (hereinafter referred to as an "electronic payment instrument" in this item and paragraph (8), item (iii)) conducted by that electronic payment instruments service provider at the request of that Resident (in the case of a document of a deemed electronic payment instruments service provider or a copy thereof, limited to one relating to an electronic payment instrument issued by that deemed electronic payment instruments service provider).
machine translation, not official
**第七項** 令第二百六十二条第四項第一号イに規定する財務省令で定める書類は、同項各号列記以外の部分に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）に係る次に掲げるいずれかの書類であつて、当該国外居住扶養親族等が同条第四項の居住者の配偶者以外の親族に該当する旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
art-47-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (i), (a) of the Order are any of the following documents relating to the dependent relative, etc. residing outside Japan prescribed in the portion of that paragraph preceding the items (hereinafter referred to as the "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph) that certify that the dependent relative, etc. residing outside Japan falls under a relative other than the spouse of the Resident prescribed in Article 262, paragraph (4) of the Order (including a translation, where the document is made in a foreign language).
machine translation, not official
**一** 戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券の写し
art-47-2/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-1
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of a passport;
machine translation, not official
**二** 外国政府又は外国の地方公共団体が発行した書類（当該国外居住扶養親族等の氏名、生年月日及び住所又は居所の記載があるものに限る。）
art-47-2/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-2
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of that dependent relative, etc. residing outside Japan).
machine translation, not official
**第八項** 令第二百六十二条第四項第一号ロに規定する財務省令で定める書類は、次に掲げる書類であつて、同項の居住者がその年において国外居住扶養親族等の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
art-47-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (i), (b) of the Order are the following documents that make clear that the Resident prescribed in Article 262, paragraph (4) of the Order made payments, as needed, to each person for the purpose of covering the living expenses or education expenses of a dependent relative, etc. residing outside Japan in that year (including a translation, where the document is made in a foreign language).
machine translation, not official
**一** 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第二条第三号に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住扶養親族等に支払をしたことを明らかにするもの
art-47-2/par-8/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-1
a document of a financial institution prescribed in Article 2, item (iii) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that makes clear that payment was made from that Resident to that dependent relative, etc. residing outside Japan by an exchange transaction conducted by that financial institution;
machine translation, not official
**二** クレジットカード等購入あつせん業者の書類又はその写しで、クレジットカード等を当該国外居住扶養親族等が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
art-47-2/par-8/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-2
a document of a credit card, etc. purchase intermediary, or a copy thereof, that makes clear that the intermediary receives, or is to receive, from that Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of that dependent relative, etc. residing outside Japan presenting or notifying a credit card, etc. and purchasing goods or rights from a specific seller or receiving the provision of services for consideration from a specific service provider;
machine translation, not official
**三** 電子決済手段等取引業者の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う電子決済手段の移転によつて当該居住者から当該国外居住扶養親族等に支払をしたことを明らかにするもの（みなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する電子決済手段に係るものに限る。）
art-47-2/par-8/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-3
a document of an electronic payment instruments service provider, or a copy thereof, that makes clear that payment was made from that Resident to that dependent relative, etc. residing outside Japan by a transfer of an electronic payment instrument conducted by that electronic payment instruments service provider at the request of that Resident (in the case of a document of a deemed electronic payment instruments service provider or a copy thereof, limited to one relating to an electronic payment instrument issued by that deemed electronic payment instruments service provider).
machine translation, not official
**第九項** 令第二百六十二条第四項第二号ハに規定する財務省令で定める書類は、外国政府又は外国の地方公共団体が発行した同号に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）に係る次に掲げるいずれかの書類であつて、当該国外居住扶養親族等が外国における出入国管理及び難民認定法別表第一の四の表（在留資格）の留学の在留資格に相当する資格をもつて当該外国に在留することにより国内に住所及び居所を有しなくなつた旨を証するもの（当該書類が外国語で作成されている場合には、その翻訳文を含む。）とする。
art-47-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-9 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (ii), (c) of the Order are any of the following documents, issued by a foreign government or a local government of a foreign state, relating to the dependent relative, etc. residing outside Japan prescribed in that item (hereinafter referred to as the "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph), that certify that the dependent relative, etc. residing outside Japan has come to have neither a domicile nor a residence in Japan by residing in a foreign state with a status equivalent to the status of residence of "Student" in Appended Table I (4) (Status of Residence) of the Immigration Control and Refugee Recognition Act (including a translation, where the document is made in a foreign language).
machine translation, not official
**一** 外国における査証に類する書類の写し
art-47-2/par-9/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-9/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9/item-1
a copy of a document in a foreign state similar to a visa;
machine translation, not official
**二** 外国における出入国管理及び難民認定法第十九条の三（中長期在留者）に規定する在留カードに相当する書類の写し
art-47-2/par-9/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-9/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9/item-2
a copy of a document in a foreign state equivalent to the residence card prescribed in Article 19-3 (Mid- to Long-Term Residents) of the Immigration Control and Refugee Recognition Act.
machine translation, not official
**第十項** 令第二百六十二条第四項第三号ロに規定する財務省令で定める書類は、第八項に規定する財務省令で定める書類であつて、同条第四項の居住者から国外居住扶養親族等である各人へのその年における第八項に規定する支払の金額の合計額が三十八万円以上であることを明らかにするものとする。
art-47-2/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-10 · https://japanlaw.org/l/340M50000040011/art-47-2/par-10
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (4), item (iii), (b) of the Order are the documents specified by Ministry of Finance Order as prescribed in paragraph (8) that make clear that the total amount of the payments prescribed in paragraph (8) made in that year from the Resident prescribed in Article 262, paragraph (4) of the Order to each person who is a dependent relative, etc. residing outside Japan is 380,000 yen or more.
machine translation, not official
**第十一項** 令第二百六十二条第五項に規定する財務省令で定める書類は、次の各号に掲げる場合の区分に応じ当該各号に定める書類とする。
art-47-2/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11
The documents specified by Ministry of Finance Order as prescribed in Article 262, paragraph (5) of the Order are the documents specified in each of the following items for the category of cases set out in that item.
machine translation, not official
**一** その者が、法第二条第一項第三十二号ロ（定義）に規定する専修学校又は各種学校（以下この号において「専修学校等」という。）の学生又は生徒である場合 次に掲げる書類
art-47-2/par-11/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1
where the person is a student or pupil of a specialized training college or miscellaneous school prescribed in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the Act (hereinafter referred to as a "specialized training college, etc." in this item): the following documents:
machine translation, not official
**イ** 当該専修学校等の設置する課程が、令第十一条の三第二項第一号（勤労学生の範囲）に掲げる課程である場合には同号に定める事項に、同項第二号に掲げる課程である場合には同号に定める事項に、同項第三号に掲げる課程である場合には同号に定める事項に、同項第四号に掲げる課程である場合には同号に定める事項に該当するものである旨を文部科学大臣が証する書類（当該専修学校等の設置をする者が同条第一項第二号に掲げる者である場合には、当該書類及び当該専修学校等が同号に規定する文部科学大臣が定める基準を満たすものである旨を文部科学大臣が証する書類）の写しとして当該専修学校等の長から交付を受けたもの
art-47-2/par-11/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1/sub-1
a copy of a document by which the Minister of Education, Culture, Sports, Science and Technology certifies that a course established by that specialized training college, etc. falls under the matters specified in Article 11-3, paragraph (2), item (i) (Scope of Working Students) of the Order where it is a course set out in that item, the matters specified in item (ii) of that paragraph where it is a course set out in that item, the matters specified in item (iii) of that paragraph where it is a course set out in that item, or the matters specified in item (iv) of that paragraph where it is a course set out in that item (where the person who establishes that specialized training college, etc. is a person set out in Article 11-3, paragraph (1), item (ii) of the Order, that document and a document by which the Minister of Education, Culture, Sports, Science and Technology certifies that the specialized training college, etc. satisfies the standards specified by the Minister of Education, Culture, Sports, Science and Technology as prescribed in that item), which has been delivered by the head of that specialized training college, etc.;
machine translation, not official
**ロ** 令第十一条の三第二項第一号に掲げる課程を履修する者である場合には同号に定める事項に、同項第二号に掲げる課程を履修する者である場合には同号に定める事項に、同項第三号に掲げる課程を履修する者である場合には同号に定める事項に、同項第四号に掲げる課程を履修する者である場合には同号に定める事項に該当する課程を履修する者である旨をイの専修学校等の長が証する書類
art-47-2/par-11/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1/sub-2
a document by which the head of the specialized training college, etc. set out in (a) certifies that the person is taking a course that falls under the matters specified in Article 11-3, paragraph (2), item (i) of the Order where the person is taking a course set out in that item, the matters specified in item (ii) of that paragraph where the person is taking a course set out in that item, the matters specified in item (iii) of that paragraph where the person is taking a course set out in that item, or the matters specified in item (iv) of that paragraph where the person is taking a course set out in that item.
machine translation, not official
**二** その者が、法第二条第一項第三十二号ハに規定する職業訓練法人の行う同号ハに規定する認定職業訓練を受ける者である場合 次に掲げる書類
art-47-2/par-11/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-2
where the person is a person who receives the certified vocational training prescribed in Article 2, paragraph (1), item (xxxii), (c) of the Act that is conducted by a vocational training corporation prescribed in that item: the following documents:
machine translation, not official
**イ** 当該職業訓練法人の行う当該認定職業訓練の課程が令第十一条の三第二項第四号に定める事項に該当するものである旨を厚生労働大臣が証する書類の写しとして当該職業訓練法人の代表者から交付を受けたもの
art-47-2/par-11/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-2/sub-1
a copy of a document by which the Minister of Health, Labour and Welfare certifies that the course of that certified vocational training conducted by that vocational training corporation falls under the matters specified in Article 11-3, paragraph (2), item (iv) of the Order, which has been delivered by the representative of that vocational training corporation;
machine translation, not official
**ロ** 令第十一条の三第二項第四号に定める事項に該当する課程を履修する者である旨をイの職業訓練法人の代表者が証する書類
art-47-2/par-11/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-2/sub-2
a document by which the representative of the vocational training corporation set out in (a) certifies that the person is taking a course that falls under the matters specified in Article 11-3, paragraph (2), item (iv) of the Order.
machine translation, not official
**第十二項** 法第百二十条第四項第一号（確定所得申告）に規定する財務省令で定める事項は、確定申告書に記載した医療費控除を受ける金額の計算の基礎となる次に掲げる事項とする。
art-47-2/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (4), item (i) (Filing Income Tax Returns) of the Act are the following matters that form the basis for calculating the amount for which the medical expense deduction is claimed, as stated in the Tax Return:
machine translation, not official
**一** その年中において支払つた法第七十三条第二項（医療費控除）に規定する医療費（次号及び第三号において「医療費」という。）の額
art-47-2/par-12/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-1
the amount of medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act that were paid during the year (referred to as "medical expenses" in the following item and item (iii));
machine translation, not official
**二** 当該医療費に係る令第二百七条各号（医療費の範囲）に掲げるもの（次号において「診療等」という。）を受けた者の氏名
art-47-2/par-12/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-2
the name of the person who received what is set out in the items of Article 207 (Scope of Medical Expenses) of the Order relating to those medical expenses (referred to as "medical care, etc." in the following item);
machine translation, not official
**三** 当該医療費に係る診療等を行つた病院、診療所その他の者の名称又は氏名
art-47-2/par-12/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-3
the name of the hospital, clinic or other person that provided the medical care, etc. relating to those medical expenses;
machine translation, not official
**四** その他参考となるべき事項
art-47-2/par-12/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-4
any other matters for reference.
machine translation, not official
**第十三項** 法第百二十条第四項第二号に規定する財務省令で定める書類は、次に掲げる書類又は当該書類に記載すべき事項を記録した電子証明書等（令第二百六十二条第二項に規定する電子証明書等をいう。）に係る電磁的記録印刷書面（令第二百六十二条第一項に規定する電磁的記録印刷書面をいう。）とする。
art-47-2/par-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13
The documents specified by Ministry of Finance Order as prescribed in Article 120, paragraph (4), item (ii) of the Act are the following documents, or the printed paper of an electronic or magnetic record (meaning the printed paper of an electronic or magnetic record prescribed in Article 262, paragraph (1) of the Order) relating to an electronic certificate, etc. (meaning an electronic certificate, etc. prescribed in Article 262, paragraph (2) of the Order) in which the matters to be stated in those documents are recorded:
machine translation, not official
**一** 健康保険法施行規則（大正十五年内務省令第三十六号）第百十二条の二（医療費の通知）の保険者の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-1
a document stating the matters set out in the items of Article 112-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Health Insurance Act (Ministry of Home Affairs Order No. 36 of 1926), issued by the insurer under that Article;
machine translation, not official
**二** 国民健康保険法施行規則（昭和三十三年厚生省令第五十三号）第三十二条の七の二（医療費の通知）の保険者の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-2
a document stating the matters set out in the items of Article 32-7-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the National Health Insurance Act (Ministry of Health and Welfare Order No. 53 of 1958), issued by the insurer under that Article.
machine translation, not official
**三** 高齢者の医療の確保に関する法律施行規則（平成十九年厚生労働省令第百二十九号）第八十二条の二（医療費の通知）の後期高齢者医療広域連合の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-3
a document of a wide-area union for late-stage elderly medical care under Article 82-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Act on Assurance of Medical Care for Elderly People (Ministry of Health, Labour and Welfare Order No. 129 of 2007), in which the matters listed in the items of that Article are stated;
machine translation, not official
**四** 船員保険法施行規則（昭和十五年厚生省令第五号）第百五十五条の二（医療費の通知）の協会の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-4
a document of the Association under Article 155-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Mariners Insurance Act (Ministry of Health and Welfare Order No. 5 of 1940), in which the matters listed in the items of that Article are stated;
machine translation, not official
**五** 国家公務員共済組合法施行規則（昭和三十三年大蔵省令第五十四号）第百十三条の三の二（医療費の通知）の組合の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-5
a document of an association under Article 113-3-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the National Public Officers Mutual Aid Association Act (Ministry of Finance Order No. 54 of 1958), in which the matters listed in the items of that Article are stated;
machine translation, not official
**六** 地方公務員等共済組合法施行規程（昭和三十七年総理府・文部省・自治省令第一号）第百十九条の五（医療費の通知）の組合の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-6
a document of an association under Article 119-5 (Notification of Medical Expenses) of the Rules for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Prime Minister's Office, Ministry of Education and Ministry of Home Affairs Order No. 1 of 1962), in which the matters listed in the items of that Article are stated;
machine translation, not official
**七** 私立学校教職員共済法施行規則（昭和二十八年文部省令第二十八号）第十六条の四（医療費の通知）の事業団の同条各号に掲げる事項が記載された書類
art-47-2/par-13/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-7
a document of the Corporation under Article 16-4 (Notification of Medical Expenses) of the Regulation for Enforcement of the Private School Personnel Mutual Aid Association Act (Ministry of Education Order No. 28 of 1953), in which the matters listed in the items of that Article are stated;
machine translation, not official
**八** 医療情報基盤・診療報酬審査支払機構又は法第百二十条第四項第二号に規定する国民健康保険団体連合会の前各号に掲げる書類に記載すべき事項が記載された書類
art-47-2/par-13/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-8
a document of the Medical Information Infrastructure and Medical Fee Review and Payment Organization or of a Federation of National Health Insurance Associations prescribed in Article 120, paragraph (4), item (ii) of the Act, in which the matters to be stated in the documents listed in the preceding items are stated.
machine translation, not official
**第十四項** 前二項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第四項の規定により確定申告書に添付すべき同項に規定する書類について、それぞれ準用する。
art-47-2/par-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-14 · https://japanlaw.org/l/340M50000040011/art-47-2/par-14
The provisions of the preceding two paragraphs apply mutatis mutandis to the documents prescribed in Article 120, paragraph (4) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
machine translation, not official
### 第四十七条の三（事業所得等に係る総収入金額及び必要経費の内訳書） — Itemized Statement of Gross Revenues and Necessary Expenses Relating to Business Income, etc.
caption: machine translation, not official
art-47-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3 · https://japanlaw.org/l/340M50000040011/art-47-3
**第一項** 法第百二十条第六項（確定所得申告）の規定により確定申告書に添付すべき同項の書類は、不動産所得、事業所得若しくは山林所得又は雑所得を生ずべき業務に係る雑所得のそれぞれについて作成するものとし、当該書類には、不動産所得、事業所得若しくは山林所得又は雑所得を生ずべき業務に係る雑所得の金額の計算上総収入金額及び必要経費に算入される金額を、次の各号に規定する項目の別に区分し当該項目別の金額を記載しなければならない。この場合において、その業種、業態、規模等の状況からみて当該項目により難い項目については、当該項目に準ずる他の項目によることができるものとする。
art-47-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1
The document referred to in Article 120, paragraph (6) (Filing Income Tax Returns) of the Act that is to be attached to a Tax Return pursuant to the provisions of that paragraph is to be prepared for each of real property income, business income or timber income, and miscellaneous income relating to a business that generates miscellaneous income, and in that document the amounts to be included in gross revenue and necessary expenses in calculating the amount of real property income, business income or timber income, or the amount of miscellaneous income relating to a business that generates miscellaneous income, must be divided by the categories prescribed in the following items and stated as an amount for each such category. In this case, for a category that is difficult to apply in view of the type of industry, form of business, scale or other circumstances, another category equivalent to that category may be used.
machine translation, not official
**一** 総収入金額については、商品製品等の売上高（加工その他の役務の給付等売上と同様の性質を有する収入金額を含む。）、農産物（法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する農産物をいう。以下この項において同じ。）の売上高及び年末において有する農産物の収穫した時の価額の合計額、賃貸料、山林の伐採又は譲渡による売上高、家事消費の高並びにその他の収入の別
art-47-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1/item-1
as for gross revenue, by the categories of sales of goods, products, etc. (including revenue of a nature similar to sales from processing or other provision of services), the total amount of the sales of crops (meaning the crops prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act; the same applies hereinafter in this paragraph) and the value, at the time of harvest, of crops held at year-end, rent, sales from the felling or transfer of forests, the value consumed in the household, and other revenue;
machine translation, not official
**二** 必要経費については、商品製品等の売上原価、年初において有する農産物の棚卸高、雇人費、小作料、外注工賃、減価償却費、貸倒金、地代家賃、利子割引料及びその他の経費の別
art-47-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1/item-2
as for necessary expenses, by the categories of cost of sales of goods, products, etc., inventory value of crops held at the beginning of the year, personnel expenses, tenant farming rent, outsourcing fees, depreciation allowance, bad debts, land and building rent, interest and discount charges, and other expenses.
machine translation, not official
**第二項** 前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第六項の規定により確定申告書に添付すべき同項の書類について、それぞれ準用する。
art-47-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-2 · https://japanlaw.org/l/340M50000040011/art-47-3/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (6) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
machine translation, not official
### 第四十七条の四（非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項） — (Matters to Be Indicated in Documents to Be Attached to the Tax Returns of Residents Who Used to Be Non-permanent Residents)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-47-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4 · https://japanlaw.org/l/340M50000040011/art-47-4
**第一項** 法第百二十条第七項（確定所得申告）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-47-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) (Filing Income Tax Returns) of the Act are the following:
machine translation, not official
**一** 法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所
art-47-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-1
the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence;
machine translation, not official
**二** その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間
art-47-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-2
the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;
Ministry of Justice translation — Japanese Law Translation Database System
**三** その年において非永住者（法第二条第一項第四号（定義）に規定する非永住者をいう。以下この号及び次号において同じ。）、非永住者以外の居住者及び非居住者であつたそれぞれの期間
art-47-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-3
the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;
Ministry of Justice translation — Japanese Law Translation Database System
**四** その年において非永住者であつた期間内に生じた次に掲げる金額
art-47-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4
the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 法第七条第一項第二号（課税所得の範囲）に規定する国外源泉所得（ロにおいて「国外源泉所得」という。）以外の所得の金額
art-47-4/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4/sub-1
the amount of income other than the foreign source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act (referred to as "foreign source income" in (b));
machine translation, not official
**ロ** 国外源泉所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額
art-47-4/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4/sub-2
the amount of foreign source income, and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;
machine translation, not official
**五** その他参考となるべき事項
art-47-4/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-5
any other matters for reference.
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "other reference materials." — https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb
**第二項** 前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第七項の規定により確定申告書に添付すべき同項の書類に記載する同項に規定する財務省令で定める事項について、それぞれ準用する。
art-47-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-2 · https://japanlaw.org/l/340M50000040011/art-47-4/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
machine translation, not official
### 第四十七条の五（還付を受けるための申告書の記載事項） — Matters to Be Stated in a Return for Receiving a Refund
caption: machine translation, not official
art-47-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-5 · https://japanlaw.org/l/340M50000040011/art-47-5
**第一項** 法第百二十二条第一項第四号（還付等を受けるための申告）に規定する財務省令で定める事項は、同項第一号から第三号までに掲げる金額又はこれらの金額の計算の基礎に関し、参考となるべき事項とする。
art-47-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-5/par-1 · https://japanlaw.org/l/340M50000040011/art-47-5/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1), item (iv) (Filing a Return to Receive a Refund) of the Act are to be matters that serve as a reference regarding the amounts set out in items (i) to (iii) of that paragraph or the basis for calculating those amounts.
machine translation, not official
### 第四十八条（確定損失申告書の記載事項） — Matters to Be Stated in a Final Return Showing Losses
caption: machine translation, not official
art-48 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48 · https://japanlaw.org/l/340M50000040011/art-48
**第一項** 法第百二十三条第二項第九号（確定損失申告）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-48/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1 · https://japanlaw.org/l/340M50000040011/art-48/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 123, paragraph (2), item (ix) (Filing Tax Returns Showing Losses) of the Act are to be the following:
machine translation, not official
**一** 法第百二十三条第一項、第百二十五条第三項（年の中途で死亡した場合の確定申告）又は第百二十七条第三項（年の中途で出国をする場合の確定申告）の規定による申告書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所））並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-48/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-1
the name, domicile (where the person has no domicile in Japan, the residence) and individual number (for a person who has no individual number, the name and domicile (where the person has no domicile in Japan, the residence)) of the person who submits the return under Article 123, paragraph (1), Article 125, paragraph (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** 法第百二十四条第二項（確定申告書を提出すべき者等が死亡した場合の確定申告）又は第百二十五条第三項（年の中途で死亡した場合の確定申告）の規定に該当してこれらの規定に規定する申告書を提出する場合には、これらの規定に規定する死亡をした者の氏名及びその死亡の時における住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-48/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-2
where the person falls under the provisions of Article 124, paragraph (2) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraph (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act and submits the return prescribed in those provisions, the name of the person who died as prescribed in those provisions and the domicile at the time of death (where the person had no domicile in Japan, the residence), and, where the place of domicile (where the person had no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**三** 法第百二十三条第二項第一号の純損失若しくは雑損失若しくは各種所得の基因となる資産若しくは事業の所在地又は当該純損失若しくは雑損失若しくは各種所得の生じた場所（各種所得（当該純損失の金額の計算の基礎となつた各種所得を含む。以下この号において同じ。）の生じた場所が当該各種所得に係る収入金額の支払者の住所若しくは居所又は本店若しくは主たる事務所若しくは支店若しくは従たる事務所（以下この号において「本店等」という。）の所在地となる場合には、当該支払者の氏名又は名称及び住所若しくは居所又は本店等の所在地若しくは法人番号）
art-48/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-3
the location of the assets or business that give rise to the Net Loss, Casualty Loss or Each Class of Income referred to in Article 123, paragraph (2), item (i) of the Act, or the place where that Net Loss, Casualty Loss or Each Class of Income arose (where the place where the Each Class of Income (including the Each Class of Income that was the basis for calculating the amount of that Net Loss; hereinafter the same in this item) arose is the domicile or residence, the head office or principal office, or the branch office or subordinate office (hereinafter referred to as the "head office, etc." in this item) of the payer of the revenue pertaining to that Each Class of Income, the name of that payer and the domicile or residence, or the location of the head office, etc. or the corporate number);
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**四** 第四十七条第三項第四号から第十六号まで及び第十九号から第二十四号まで（確定所得申告書の記載事項）に掲げる事項
art-48/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-4
the matters listed in Article 47, paragraph (3), items (iv) to (xvi) and items (xix) to (xxiv) (Matters to Be Stated in a Final Return Showing Income);
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**五** その他参考となるべき事項
art-48/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** その年において支払を受けるべき法第二十八条第一項（給与所得）に規定する給与等で法第百九十条（年末調整）の規定の適用を受けたものを有する居住者の法第七十四条から第七十七条まで（社会保険料控除等）、第七十九条から第八十四条の二まで（障害者控除等）の規定による控除のうちその年分の所得税に係るこれらの控除の額が当該給与等に係る法第百九十条第二号に規定する給与所得控除後の給与等の金額から控除された同号イからホまでに掲げる金額と同額であるものに係る第四十七条第三項第十九号から第二十一号まで及び第二十四号に掲げる事項については、前項第四号の規定にかかわらず、同項第一号又は第二号に規定する申告書への記載を要しないものとする。
art-48/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-2 · https://japanlaw.org/l/340M50000040011/art-48/par-2
Notwithstanding the provisions of item (iv) of the preceding paragraph, with regard to the matters listed in Article 47, paragraph (3), items (xix) to (xxi) and item (xxiv) that pertain to those of the deductions under Articles 74 to 77 (Social Insurance Premium Deduction, etc.) and Articles 79 to 84-2 (Disability Deduction, etc.) of the Act of a Resident who has salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act that is to be paid in that year and to which the provisions of Article 190 (Year-End Adjustment) of the Act have applied, for which the amount of those deductions pertaining to the income tax for that year is the same as the amounts listed in Article 190, item (ii), (a) to (e) of the Act that were deducted from the amount of the salary or other wage after the salary income deduction prescribed in item (ii) of that Article pertaining to that salary or other wage, it is not required to state them in the return prescribed in item (i) or item (ii) of the preceding paragraph.
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### 第四十九条（死亡の場合の確定申告書の記載事項） — Matters to Be Stated in a Tax Return in the Case of Death
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art-49 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49 · https://japanlaw.org/l/340M50000040011/art-49
**第一項** 令第二百六十三条第一項（死亡の場合の確定申告の特例）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-49/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 263, paragraph (1) (Special Provisions on Tax Returns in the Case of Death) of the Order are the following:
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**一** 各相続人の氏名、住所（国内に住所がない場合には、居所。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）、被相続人との続柄、民法（明治二十九年法律第八十九号）第九百条から第九百二条まで（法定相続分・代襲相続人の相続分・遺言による相続分の指定）の規定によるその相続分並びに相続又は遺贈によつて得た財産の価額
art-49/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
the name, domicile (where the person has no domicile in Japan, the residence; hereinafter the same in this item) and individual number (for a person who has no individual number, the name and domicile) of each heir, the relationship to the decedent, the share of inheritance of that heir under the provisions of Articles 900 to 902 (Statutory Inheritance Shares, Inheritance Shares of Heirs by Representation, and Designation of Inheritance Shares by Will) of the Civil Code (Act No. 89 of 1896), and the value of the property obtained by inheritance or bequest;
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**二** 相続人が限定承認をした場合には、その旨
art-49/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-2
if the heir has made a qualified acceptance, a statement to that effect;
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**三** 相続人が二人以上ある場合には、法第百二十条第一項第三号（確定所得申告）に掲げる所得税の額（同項第四号に規定する源泉徴収税額があり、かつ、同項第五号に規定する予納税額がない場合には、同項第四号に掲げる金額とし、同項第五号に規定する予納税額がある場合には、同号に掲げる金額とする。）を第一号の各相続人の相続分により按分して計算した額に相当する所得税の額
art-49/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-3
if there are two or more heirs, the amount of income tax equivalent to the amount calculated by apportioning the amount of income tax set out in Article 120, paragraph (1), item (iii) (Filing Income Tax Returns) of the Act (where there is a withheld tax amount prescribed in item (iv) of that paragraph and there is no prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in item (iv) of that paragraph, and where there is a prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in that item) according to the share of inheritance of each heir in item (i);
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**第二項** 令第二百六十三条第二項ただし書の方法により同項に規定する申告書を提出する場合には、当該申告書には、前項第一号に掲げる事項のうち同条第二項ただし書の規定により氏名を付記する他の相続人の個人番号は、記載することを要しない。
art-49/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-2 · https://japanlaw.org/l/340M50000040011/art-49/par-2
Where the return prescribed in Article 263, paragraph (2) of the Order is submitted by the method set out in the proviso to that paragraph, it is not required to state in that return the individual number of another heir whose name is added pursuant to the proviso to Article 263, paragraph (2) of the Order, among the matters set out in item (i) of the preceding paragraph.
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## 第二款 延納 — Subsection 2 Tax Payment Deferment
heading: machine translation, not official
pt-2/ch-3/sec-2/subsec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-2/subsec-2 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-2/subsec-2
### 第五十条（延納届出書の記載事項） — Matters to Be Stated in a Tax Payment Deferment Notice
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art-50 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50 · https://japanlaw.org/l/340M50000040011/art-50
**第一項** 法第百三十一条第二項（確定申告税額の延納）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-50/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1 · https://japanlaw.org/l/340M50000040011/art-50/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 131, paragraph (2) (Deferring Payment of Taxes That Are to Be Paid Upon Filing) of the Act are the following:
machine translation, not official
**一** 法第百三十一条第一項に規定する延納届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-50/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-50/par-1/item-1
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the tax payment deferment notice prescribed in Article 131, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
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**二** 法第百三十一条第一項の規定による延納をしようとする所得税の額
art-50/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-50/par-1/item-2
the amount of income tax for which payment is to be deferred pursuant to Article 131, paragraph (1) of the Act;
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**三** その他参考となるべき事項
art-50/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-50/par-1/item-3
any other matters for reference.
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### 第五十一条（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — Matters to Be Stated in a Written Application for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
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art-51 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51 · https://japanlaw.org/l/340M50000040011/art-51
**第一項** 法第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続）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-51/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1 · https://japanlaw.org/l/340M50000040011/art-51/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 133, paragraph (1) (Procedures for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:
machine translation, not official
**一** 法第百三十三条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-51/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-1
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 133, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
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**二** 法第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定により納付すべき所得税の額（法第百三十二条第四項（延払条件付譲渡に係る所得税額の延納）に規定する延払条件付譲渡に係る税額が当該所得税の額に満たない場合には、その延払条件付譲渡に係る税額）
art-51/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-2
the amount of income tax to be paid pursuant to Article 128 (Payment upon Filing a Tax Return) or Article 129 (Payment upon Filing a Tax Return in the Event of the Taxpayer's Death) of the Act (where the tax amount relating to the transfer on deferred payment terms prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act is less than that amount of income tax, the tax amount relating to that transfer on deferred payment terms);
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**三** 前号の延払条件付譲渡に係る税額の計算に関する明細
art-51/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-3
particulars of the calculation of the tax amount relating to the transfer on deferred payment terms referred to in the preceding item;
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**四** 第一号の申請書を提出する者に係る法第百三十二条第一項各号に掲げる要件の全てに該当する事実及び当該申請書に係る同項に規定する延払条件付譲渡が同条第三項各号に掲げる条件に該当する事実
art-51/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-4
the facts by which the person who submits the written application referred to in item (i) satisfies all of the requirements set out in the items of Article 132, paragraph (1) of the Act, and by which the transfer on deferred payment terms prescribed in that paragraph relating to that written application falls under the conditions set out in the items of paragraph (3) of that Article;
machine translation, not official
**五** 法第百三十二条第二項の規定により担保を提供する場合には、その担保の種類並びにその担保として提供する財産の内容、数量、価額及びその所在場所（その担保が保証人の保証である場合には、その保証人の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-51/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-5
if security is provided pursuant to Article 132, paragraph (2) of the Act, the type of security and the description, quantity, value and location of the property provided as security (where the security is a guarantee by a guarantor, the name or title of the guarantor and the domicile or residence, or the location of the head office or principal office);
machine translation, not official
**六** その他参考となるべき事項
art-51/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-6
any other matters for reference.
machine translation, not official
### 第五十二条（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項） — Matters to Be Stated in a Written Application for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
caption: machine translation, not official
art-52 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52 · https://japanlaw.org/l/340M50000040011/art-52
**第一項** 法第百三十四条第一項（延払条件付譲渡に係る所得税額の延納条件の変更の手続）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-52/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1 · https://japanlaw.org/l/340M50000040011/art-52/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 134, paragraph (1) (Procedures for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:
machine translation, not official
**一** 法第百三十四条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-52/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-1
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 134, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
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**二** 法第百三十四条第一項の規定により延納の条件の変更を求めようとする理由
art-52/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-2
the reason for seeking a change of the conditions of deferment pursuant to Article 134, paragraph (1) of the Act;
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**三** 法第百三十二条第一項（延払条件付譲渡に係る所得税額の延納）の規定による延納の許可を受けた所得税の額及び期間（二回以上に分割して納付する場合には、各分納税額に係る延納の期間及びその額）
art-52/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-3
the amount of income tax and the period for which permission for deferment was received pursuant to Article 132, paragraph (1) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act (where payment is to be made in two or more installments, the period of deferment and the amount for each installment of tax);
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**四** その他参考となるべき事項
art-52/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-52/par-1/item-4
any other matters for reference.
machine translation, not official
## 第三款 納税の猶予 — Subsection 3 Tax Payment Grace Period
heading: machine translation, not official
pt-2/ch-3/sec-2/subsec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-2/subsec-3 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-2/subsec-3
### 第五十二条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
caption: machine translation, not official
art-52-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2 · https://japanlaw.org/l/340M50000040011/art-52-2
**第一項** 令第二百六十六条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する財務省令で定める書類は、法第百三十七条の二第十一項第二号（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）に規定する非上場株式等（以下この項において「非上場株式等」という。）の次の各号に掲げる区分に応じ当該各号に定める書類とする。
art-52-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Order are the documents specified in each of the following items for the category of unlisted shares or similar interests prescribed in Article 137-2, paragraph (11), item (ii) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act (hereinafter referred to as "unlisted shares or similar interests" in this paragraph) set out in that item.
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**一** 次号に掲げる非上場株式等以外のもの 次に掲げる書類
art-52-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1
unlisted shares or similar interests other than those set out in the following item: the following documents:
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**イ** 法第百三十七条の二第一項の規定の適用を受けようとする個人が非上場株式等である株式に質権の設定をすることについて承諾した旨を記載した書類（当該個人が自署したものに限るものとし、ロ（１）に掲げる書類を提出する場合には自己の印を押しているものに限る。）
art-52-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-1
a document stating that an individual intending to be subject to the application of Article 137-2, paragraph (1) of the Act has consented to the creation of a pledge over shares that are unlisted shares or similar interests (limited to one signed by that individual in his or her own hand, and, where the document set out in (b)(1) is submitted, limited to one on which the individual's own seal is affixed);
machine translation, not official
**ロ** 次に掲げるいずれかの書類
art-52-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2
any of the following documents:
machine translation, not official
**（１）** イの個人の印に係る印鑑証明書
art-52-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2/sub2-1
a certificate of seal impression for the seal of the individual referred to in (a);
machine translation, not official
**（２）** イの個人の自署に係る領事官（領事官の職務を行う大使館若しくは公使館の長又はその事務を代理する者を含む。次号ロ（２）において同じ。）が証する書類
art-52-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-2/sub2-2
a document certified by a consular officer (including a head of an embassy or legation performing the duties of a consular officer, or a person acting for that head in those affairs; the same applies in (b)(2) of the following item) with respect to the individual's own signature referred to in (a);
machine translation, not official
**ハ** 当該非上場株式等に係る株式会社が交付した会社法（平成十七年法律第八十六号）第百四十九条第一項（株主名簿の記載事項を記載した書面の交付等）の書面（当該株式会社の代表権を有する者が自署し、自己の印を押しているものに限る。）及び当該株式会社の代表権を有する者の印に係る印鑑証明書
art-52-2/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1/sub-3
the document prescribed in Article 149, paragraph (1) (Delivery of Documents Showing the Information Entered in the Shareholder Register) of the Companies Act (Act No. 86 of 2005) that was delivered by the stock company relating to those unlisted shares or similar interests (limited to one signed in his or her own hand, and bearing the seal, of the person having authority to represent that stock company), and a certificate of seal impression for the seal of the person having authority to represent that stock company.
machine translation, not official
**二** 合名会社、合資会社又は合同会社に係る非上場株式等 次に掲げる書類
art-52-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
unlisted shares or similar interests relating to a general partnership company, limited partnership company or limited liability company: the following documents:
machine translation, not official
**イ** 法第百三十七条の二第一項の規定の適用を受けようとする個人が非上場株式等である当該合名会社、合資会社又は合同会社の社員の持分に質権の設定をすることについて承諾した旨を記載した書類（当該個人が自署したものに限るものとし、ロ（１）に掲げる書類を提出する場合には自己の印を押しているものに限る。）
art-52-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-1
a document stating that an individual intending to be subject to the application of Article 137-2, paragraph (1) of the Act has consented to the creation of a pledge over the membership interest of a member of that general partnership company, limited partnership company or limited liability company that constitutes the unlisted shares or similar interests (limited to one signed by that individual in his or her own hand, and, where the document set out in (b)(1) is submitted, limited to one on which the individual's own seal is affixed);
machine translation, not official
**ロ** 次に掲げるいずれかの書類
art-52-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-2
any of the following documents:
machine translation, not official
**（１）** イの個人の印に係る印鑑証明書
art-52-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-2/sub2-1
a certificate of seal impression for the seal of the individual referred to in (a);
machine translation, not official
**（２）** イの個人の自署に係る領事官が証する書類
art-52-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-2/sub2-2
a document certified by a consular officer with respect to the individual's own signature referred to in (a);
machine translation, not official
**ハ** 当該合名会社、合資会社又は合同会社がイの質権の設定について承諾したことを証する書類で次に掲げるいずれかのもの
art-52-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3
a document certifying that the general partnership company, limited partnership company or limited liability company has consented to the creation of the pledge referred to in (a), being any of the following:
machine translation, not official
**（１）** 当該質権の設定について承諾した旨が記載された公正証書
art-52-2/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3/sub2-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3/sub2-1
a notarized deed stating that consent to that creation of a pledge has been given;
machine translation, not official
**（２）** 当該質権の設定について承諾した旨が記載された私署証書で登記所又は公証人役場において日付のある印章が押されているもの（当該合名会社、合資会社又は合同会社の印を押しているものに限る。）及び当該合名会社、合資会社又は合同会社の印に係る印鑑証明書
art-52-2/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3/sub2-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3/sub2-2
a private instrument stating that consent to that creation of a pledge has been given, on which a dated seal has been affixed at a registry office or a notary public's office (limited to one bearing the seal of that general partnership company, limited partnership company or limited liability company), and a certificate of seal impression for the seal of that general partnership company, limited partnership company or limited liability company;
machine translation, not official
**（３）** 当該質権の設定について承諾した旨が記載された書類（当該合名会社、合資会社又は合同会社の印を押しているものに限る。）で郵便法（昭和二十二年法律第百六十五号）第四十八条第一項（内容証明）の規定により内容証明を受けたもの及び当該合名会社、合資会社又は合同会社の印に係る印鑑証明書
art-52-2/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2/sub-3/sub2-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2/sub-3/sub2-3
a document stating that consent to that creation of a pledge has been given (limited to one bearing the seal of that general partnership company, limited partnership company or limited liability company) for which certification of contents has been received pursuant to Article 48, paragraph (1) (Certification of Contents) of the Postal Act (Act No. 165 of 1947), and a certificate of seal impression for the seal of that general partnership company, limited partnership company or limited liability company.
machine translation, not official
**第二項** 令第二百六十六条の二第二項に規定する財務省令で定める書類は、前項第一号イ及びハ又は同項第二号イ及びハに掲げる書類とする。
art-52-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-2
The documents specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (2) of the Order are the documents set out in item (i), (a) and (c) of the preceding paragraph or in item (ii), (a) and (c) of that paragraph.
machine translation, not official
**第三項** 法第百三十七条の二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-52-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (2) of the Act are the following:
machine translation, not official
**一** 法第百三十七条の二第二項の届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所。以下この款において同じ。）
art-52-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-1
the name and domicile (or, if the person has no domicile in Japan, residence; the same applies hereinafter in this Subsection) of the person who submits the written notification referred to in Article 137-2, paragraph (2) of the Act;
machine translation, not official
**二** 法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出（以下この条において「国外転出」という。）をした年月日
art-52-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-2
the date of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act (hereinafter referred to as "departure from Japan" in this Article);
machine translation, not official
**三** 法第六十条の二第六項第一号に規定する帰国をする予定年月日（当該帰国をする予定がない場合には、その旨）
art-52-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-3
the scheduled date of return to Japan prescribed in Article 60-2, paragraph (6), item (i) of the Act (if there is no plan to return to Japan, a statement to that effect);
machine translation, not official
**四** その他参考となるべき事項
art-52-2/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-4
any other matters for reference.
machine translation, not official
**第四項** 法第百三十七条の二第三項に規定する財務省令で定める事項は、第四十七条第三項第十二号イ及びロ（確定所得申告書の記載事項）に掲げる事項その他参考となるべき事項とする。
art-52-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-4
The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (3) of the Act are the matters set out in Article 47, paragraph (3), item (xii), (a) and (b) (Matters to Be Stated in a Final Return Showing Income) and any other matters for reference.
machine translation, not official
**第五項** 法第百三十七条の二第六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-52-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5
The matters specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (6) of the Act are the following:
machine translation, not official
**一** 法第百三十七条の二第六項に規定する継続適用届出書を提出する者の氏名及び住所
art-52-2/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-1
the name and domicile of the person who submits the notification of continued application prescribed in Article 137-2, paragraph (6) of the Act;
machine translation, not official
**二** 国外転出をした年月日及び当該国外転出の時における国内の住所
art-52-2/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-2
the date of the departure from Japan and the domicile in Japan at the time of that departure from Japan;
machine translation, not official
**三** 法第百三十七条の二第一項に規定する適用資産のうち、その年十二月三十一日（その者が年の中途において死亡した場合には、その死亡の時。次条第六項第三号において同じ。）まで引き続き有しているものの種類別及び名称又は銘柄別の数量及び法第六十条の二第一項各号、第二項各号又は第三項各号に掲げる金額
art-52-2/par-5/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-3
among the applicable assets prescribed in Article 137-2, paragraph (1) of the Act, the quantity, by type and by name or brand, of those continuously held until December 31 of the year (where the person dies partway through the year, until the time of death; the same applies in paragraph (6), item (iii) of the following Article), and the amounts set out in the items of Article 60-2, paragraph (1), the items of paragraph (2) or the items of paragraph (3) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-52-2/par-5/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5/item-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-4
any other matters for reference.
machine translation, not official
**第六項** 令第二百六十六条の二第八項に規定する財務省令で定める事実は、国税通則法（昭和三十七年法律第六十六号）第百十七条第一項（納税管理人）に規定する納税管理人が破産手続開始の決定又は後見開始の審判を受けたこととする。
art-52-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-6 · https://japanlaw.org/l/340M50000040011/art-52-2/par-6
The facts specified by Ministry of Finance Order as prescribed in Article 266-2, paragraph (8) of the Order are that the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes (Act No. 66 of 1962) has received a decision to commence bankruptcy proceedings or an order commencing guardianship.
machine translation, not official
**第七項** 法第百三十七条の二第十一項第二号に規定するその他財務省令で定める要件は、次に掲げる要件とする。
art-52-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7
The other requirements specified by Ministry of Finance Order as prescribed in Article 137-2, paragraph (11), item (ii) of the Act are the following requirements:
machine translation, not official
**一** 当該株式が金融商品取引法第二条第十六項（定義）に規定する金融商品取引所に類するものであつて外国に所在するものに上場がされていないこと。
art-52-2/par-7/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-1
that the shares are not listed on an institution that is similar to a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act and that is located in a foreign state.
machine translation, not official
**二** 当該株式が金融商品取引法第六十七条の十一第一項（店頭売買有価証券登録原簿への登録）に規定する店頭売買有価証券登録原簿（次号において「店頭売買有価証券登録原簿」という。）に登録がされていないこと。
art-52-2/par-7/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-2
that the shares are not registered in the over-the-counter traded Securities register prescribed in Article 67-11, paragraph (1) (Registration in the Over-the-Counter Traded Securities Register) of the Financial Instruments and Exchange Act (referred to as the "register of over-the-counter traded Securities" in the following item).
machine translation, not official
**三** 当該株式が店頭売買有価証券登録原簿に類するものであつて外国に備えられるものに登録がされていないこと。
art-52-2/par-7/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-3
that the shares are not registered in a register that is similar to the register of over-the-counter traded Securities and that is kept in a foreign state.
machine translation, not official
**四** 当該株式に係る株式会社が会社法第百十七条第七項（株式の価格の決定等）に規定する株券発行会社以外の株式会社であること。
art-52-2/par-7/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-4 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-4
that the stock company relating to the shares is a stock company other than a company issuing share certificates as prescribed in Article 117, paragraph (7) (Determination of the Price of Shares) of the Companies Act.
machine translation, not official
**五** 第九項に規定する要件を満たすものであること。
art-52-2/par-7/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-5
that the shares satisfy the requirements prescribed in paragraph (9).
machine translation, not official
**第八項** 前項第一号、第三号及び第五号の規定は、法第百三十七条の二第十一項第二号に規定する合名会社、合資会社又は合同会社の社員の持分で財務省令で定める要件について準用する。
art-52-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-8 · https://japanlaw.org/l/340M50000040011/art-52-2/par-8
The provisions of items (i), (iii) and (v) of the preceding paragraph apply mutatis mutandis to the requirements specified by Ministry of Finance Order for a membership interest in a general partnership company, limited partnership company or limited liability company prescribed in Article 137-2, paragraph (11), item (ii) of the Act.
machine translation, not official
**第九項** 法第百三十七条の二第十一項第二号の規定により読み替えて適用する国税通則法第五十条第二号（担保の種類）に規定する財務省令で定める要件は、当該有価証券及び社員の持分について、質権の設定がされていないこと、差押えがされていないことその他の当該有価証券及び社員の持分について担保の設定又は処分の制限（民事執行法（昭和五十四年法律第四号）その他の法令の規定による処分の制限をいう。）がされていないこと及び譲渡についての制限が解除されていることとする。
art-52-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-9 · https://japanlaw.org/l/340M50000040011/art-52-2/par-9
The requirements specified by Ministry of Finance Order prescribed in Article 50, item (ii) (Types of Security) of the Act on General Rules for National Taxes, as applied with replacement of terms pursuant to Article 137-2, paragraph (11), item (ii) of the Act, are that no creation of a pledge has been made on the Securities or the membership interests, that no seizure has been made, that no other creation of security on, or restriction on disposition of, the Securities or the membership interests (meaning a restriction on disposition under the provisions of the Civil Enforcement Act (Act No. 4 of 1979) or other laws and regulations) has been made, and that the restriction on transfer has been lifted.
machine translation, not official
### 第五十二条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
caption: machine translation, not official
art-52-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3 · https://japanlaw.org/l/340M50000040011/art-52-3
**第一項** 前条第一項の規定は、令第二百六十六条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）（同条第五項において準用する場合を含む。）に規定する財務省令で定める書類について準用する。
art-52-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-1
The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in Article 266-3, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article).
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**第二項** 前条第二項の規定は、令第二百六十六条の三第二項（同条第五項において準用する場合を含む。）に規定する財務省令で定める書類について準用する。
art-52-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the documents specified by Ministry of Finance Order prescribed in Article 266-3, paragraph (2) of the Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article).
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**第三項** 法第百三十七条の三第三項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）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-52-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3
The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (3) (Tax Payment Grace Period Where the Special Provisions on Capital Gains, etc. If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act are the following matters:
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**一** 法第百三十七条の三第三項の届出書を提出する者の氏名及び住所
art-52-3/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-1
the name and domicile of the person who submits the written notification under Article 137-3, paragraph (3) of the Act;
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**二** 法第百三十七条の三第一項又は第二項の規定の適用に係る贈与又は相続の開始があつた年月日（同条第三項第二号に掲げる者にあつては、当該年月日及び当該相続に係る法第百五十一条の五第一項（遺産分割等があつた場合の期限後申告等の特例）に規定する遺産分割等の事由が生じた年月日）
art-52-3/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-2
the date of the gift or the commencement of the succession pertaining to the application of Article 137-3, paragraph (1) or (2) of the Act (for a person listed in paragraph (3), item (ii) of that Article, that date and the date on which the cause for division of the estate or similar event prescribed in Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Act arose in relation to that succession);
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**三** 当該贈与に係る受贈者の氏名及び住所若しくは居所又は当該相続若しくは遺贈に係る被相続人若しくは遺贈者の氏名及び死亡の時における住所若しくは居所
art-52-3/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-3
the name and domicile or residence of the donee pertaining to the gift, or the name of the decedent or testator pertaining to the succession or bequest and his/her domicile or residence at the time of death;
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**四** 当該贈与又は相続を受けた非居住者が前条第三項第三号に規定する帰国をする予定年月日（当該帰国をする予定がない場合には、その旨）
art-52-3/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-4
the scheduled date on which the Nonresident who received the gift or succession will make the return to Japan prescribed in paragraph (3), item (iii) of the preceding Article (or, if there is no plan to make that return, a statement to that effect);
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**五** その他参考となるべき事項
art-52-3/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-5
any other matters for reference.
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**第四項** 法第百三十七条の三第四項に規定する財務省令で定める事項は、第四十七条第三項第十三号イからニまで（確定所得申告書の記載事項）に掲げる事項その他参考となるべき事項とする。
art-52-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-4
The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (4) of the Act are the matters listed in Article 47, paragraph (3), item (xiii), (a) to (d) (Matters to Be Stated in Final Return Showing Income) and any other matters for reference.
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**第五項** 令第二百六十六条の三第十一項に規定する財務省令で定める事項は、第四十七条第三項第十三号イからニまでに掲げる事項で令第二百六十六条の三第十一項の修正申告書の提出に係るもの並びに同項に規定する適用被相続人等について生じた法第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）に規定する遺産分割等の事由の別及び当該遺産分割等の事由が生じた年月日とする。
art-52-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-5 · https://japanlaw.org/l/340M50000040011/art-52-3/par-5
The matters specified by Ministry of Finance Order as prescribed in Article 266-3, paragraph (11) of the Order are the matters listed in Article 47, paragraph (3), item (xiii), (a) to (d) that pertain to the submission of the amended return under Article 266-3, paragraph (11) of the Order, and the type of the cause for division of the estate or similar event prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act that arose with respect to the applicable decedent, etc. prescribed in Article 266-3, paragraph (11) of the Order and the date on which that cause for division of the estate or similar event arose.
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**第六項** 法第百三十七条の三第七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-52-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6
The matters specified by Ministry of Finance Order as prescribed in Article 137-3, paragraph (7) of the Act are the following matters:
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**一** 法第百三十七条の三第七項に規定する継続適用届出書を提出する者の氏名及び住所
art-52-3/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-1
the name and domicile of the person who submits the notification of continued application prescribed in Article 137-3, paragraph (7) of the Act;
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**二** 法第百三十七条の三第一項又は第二項の規定の適用に係る贈与又は相続の開始があつた年月日
art-52-3/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-2
the date of the gift or the commencement of the succession pertaining to the application of Article 137-3, paragraph (1) or (2) of the Act;
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**三** 法第百三十七条の三第一項に規定する適用贈与資産又は同条第二項に規定する適用相続等資産のうち、その年十二月三十一日まで引き続き有しているものの種類別及び名称又は銘柄別の数量及び法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等の時における価額に相当する金額又は同条第二項若しくは第三項に規定する利益の額若しくは損失の額に相当する金額
art-52-3/par-6/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-3
the quantity, by type and by name or issue, of the applicable assets received by gift prescribed in Article 137-3, paragraph (1) of the Act or the applicable assets received by succession, etc. prescribed in paragraph (2) of that Article, that have continued to be held until December 31 of that year, and the amount equivalent to the value at the time of the gift, etc. prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, or the amount equivalent to the amount of profit or the amount of loss prescribed in paragraph (2) or (3) of that Article;
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**四** その他参考となるべき事項
art-52-3/par-6/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-4 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-4
any other matters for reference.
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**第七項** 法第百三十七条の三第十三項第二号の規定により読み替えて適用する国税通則法第五十条第二号（担保の種類）に規定する財務省令で定める要件は、前条第九項に規定する要件とする。
art-52-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-7 · https://japanlaw.org/l/340M50000040011/art-52-3/par-7
The requirements specified by Ministry of Finance Order prescribed in Article 50, item (ii) (Types of Security) of the Act on General Rules for National Taxes, as applied with replacement of terms pursuant to Article 137-3, paragraph (13), item (ii) of the Act, are the requirements prescribed in paragraph (9) of the preceding Article.
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## 第四款 還付 — Subsection 4 Refund
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pt-2/ch-3/sec-2/subsec-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-2/subsec-4 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-2/subsec-4
### 第五十三条（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. When Receiving a Refund
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art-53 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53 · https://japanlaw.org/l/340M50000040011/art-53
**第一項** 令第二百六十七条第二項（還付を受ける場合の源泉徴収税額等の明細書）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-53/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 267, paragraph (2) (Statement of Details of Withheld Tax Amounts, etc. When Receiving a Refund) of the Order are the following matters:
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**一** 法第百八十一条第一項（利子所得及び配当所得に係る源泉徴収義務）の規定により徴収された所得税の額がある場合には、公社債、預貯金、合同運用信託、株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。）、出資、基金（保険業法（平成七年法律第百五号）第三十条の三第一項（基金の払込み）に規定する基金をいう。）、投資信託又は特定受益証券発行信託の受益権及び社債的受益権（法第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権をいう。以下同じ。）について、その支払者及び種類ごとに、その元本又は数量、法第百八十一条第一項に規定する利子等又は配当等の収入金額及び徴収された所得税の額並びにその支払者の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若しくは法人番号
art-53/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-1
if there is an amount of income tax collected pursuant to Article 181, paragraph (1) (Obligation to Withhold Taxes on Interest Income and Dividend Income) of the Act, with respect to public and corporate bonds, Deposits and Savings, jointly managed trusts, shares (including investment equity prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations), capital contributions, funds (meaning funds prescribed in Article 30-3, paragraph (1) (Payment of Funds) of the Insurance Business Act (Act No. 105 of 1995)), beneficial interests in Investment Trusts or Specified Trusts That Issue Beneficiary Certificates, and bond-type beneficial interests (meaning bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act; the same applies hereinafter), for each payer and type, the principal or quantity thereof, the amount of revenue from the interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) of the Act and the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;
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**二** 法第百八十三条（給与所得に係る源泉徴収義務）、第百九十条（年末調整に係る源泉徴収義務）、第百九十二条（年末調整に係る不足額の源泉徴収義務）及び第百九十九条（退職所得に係る源泉徴収義務）の規定により徴収された所得税の額がある場合には、法第二十八条第一項（給与所得）に規定する給与等又は法第三十条第一項（退職所得）に規定する退職手当等について、その支払者及び種類ごとに、その収入金額（法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）に規定する退職一時金については、その金額のうち同条の規定により退職手当等の支払を受けたものとみなされる額に相当する金額）、その徴収された所得税の額並びにその支払者の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若しくは法人番号
art-53/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-2
if there is an amount of income tax collected pursuant to Article 183 (Obligation to Withhold Taxes on Salary Income), Article 190 (Obligation to Withhold Taxes Pertaining to Year-End Adjustment), Article 192 (Obligation to Withhold Taxes on Shortfall Pertaining to Year-End Adjustment) and Article 199 (Obligation to Withhold Taxes on Retirement Income) of the Act, with respect to the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act or the severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act, for each payer and type, the revenue thereof (for a lump-sum retirement payment prescribed in Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the Act, the amount equivalent to the portion of that amount that is deemed under that Article to have been received as severance pay or other such compensation), the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;
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**三** 法第二百三条の二（源泉徴収義務）の規定により徴収された所得税の額がある場合には、法第三十五条第三項（雑所得）に規定する公的年金等について、その支払者及び種類ごとに、その収入金額（法第二百三条の五第二号又は第三号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する年金については、その金額のうち同号の規定により公的年金等の支払を受けたものとみなされる額に相当する金額）、その徴収された所得税の額並びにその支払者の名称及び主たる事務所の所在地又は法人番号
art-53/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-3
if there is an amount of income tax collected pursuant to Article 203-2 (Obligation to Withhold Taxes) of the Act, with respect to the public pension or retirement package prescribed in Article 35, paragraph (3) (Miscellaneous Income) of the Act, for each payer and type, the revenue thereof (for a pension prescribed in Article 203-5, item (ii) or (iii) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act, the amount equivalent to the portion of that amount that is deemed under the provisions of the same item to have been received as a public pension or retirement package), the amount of income tax collected, and the name of the payer and the location of its principal office, or its corporate number;
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**四** 法第二百四条（報酬、料金等に係る源泉徴収義務）、第二百七条（生命保険契約等に基づく年金に係る源泉徴収義務）又は第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）の規定により徴収された所得税の額がある場合には、これらの規定に規定する報酬、料金、契約金、賞金、年金又は利益の分配について、その支払者及び種類ごとに、その金額（賞金のうち金銭以外のもので支払われたものについては令第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定により計算した金額とし、年金についてはその年金の年額からその年金に係る令第三百二十六条第三項（生命保険契約等に基づく年金の額から控除する掛金額の計算）の規定により計算した金額を控除した金額とする。）、その徴収された所得税の額並びにその支払者の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若しくは法人番号
art-53/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-4
if there is an amount of income tax collected pursuant to Article 204 (Obligation to Withhold Taxes on Remuneration, Fees, etc.), Article 207 (Obligation to Withhold Taxes on Annuities Based on Life Insurance Policies or Similar Contracts) or Article 210 (Obligation to Withhold Taxes on Distributions of Proceeds under Silent Partnership Contracts, etc.) of the Act, with respect to the remuneration, fees, contract money, prize money, annuities or distributions of proceeds prescribed in these provisions, for each payer and type, the amount thereof (for prize money paid in something other than money, the amount calculated pursuant to Article 321 (Value of Prize Money Paid in Something Other Than Money) of the Order, and for an annuity, the amount obtained by deducting from the annual amount of the annuity the amount calculated, with respect to that annuity, pursuant to Article 326, paragraph (3) (Calculation of Premium Amounts to Be Deducted from the Amount of Annuities Based on Life Insurance Policies or Similar Contracts) of the Order), the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;
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**五** 法第二百十二条第一項（非居住者の所得に係る源泉徴収義務）の規定により徴収された所得税の額（法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により所得税の徴収が行われたものとみなされるものを含み、令第二百六十四条（各種所得につき源泉徴収された所得税等の額から控除する所得税の額）に規定する金額を除く。）がある場合には、同項に規定する国内源泉所得についてその支払者及び種類ごとに、その国内源泉所得の金額（法第二百十三条第一項第一号ロ（非居住者の所得に係る徴収税額）に掲げる賞金のうち金銭以外のもので支払われたものについては令第三百二十九条第一項（金銭以外のもので支払われる賞金の価額等）の規定により計算した金額とし、法第二百十三条第一項第一号ハに掲げる年金についてはその年金の年額からその年金に係る令第三百二十九条第二項の規定により計算した金額を控除した残額とする。）、その徴収された所得税の額並びにその支払者の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若しくは法人番号
art-53/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-5
if there is an amount of income tax collected pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes on the Income of Nonresidents) of the Act (including an amount for which the collection of income tax is deemed to have been made pursuant to Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act, and excluding the amount prescribed in Article 264 (Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income) of the Order), with respect to the domestic source income prescribed in Article 212, paragraph (1) of the Act, for each payer and type, the amount of that domestic source income (for prize money listed in Article 213, paragraph (1), item (i), (b) (Amount of Tax Collected on the Income of Nonresidents) of the Act that is paid in something other than money, the amount calculated pursuant to Article 329, paragraph (1) (Value, etc. of Prize Money Paid in Something Other Than Money) of the Order, and for an annuity listed in Article 213, paragraph (1), item (i), (c) of the Act, the balance obtained by deducting from the annual amount of the annuity the amount calculated, with respect to that annuity, pursuant to Article 329, paragraph (2) of the Order), the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;
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**六** 租税特別措置法第三条の三第三項（国外で発行された公社債等の利子所得の分離課税等）（同条第一項に規定する国外一般公社債等の利子等に係る部分を除く。）、第八条の三第三項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）（同条第二項第二号に係る部分に限る。）、第九条の二第二項（国外で発行された株式の配当所得の源泉徴収等の特例）又は第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により徴収された所得税の額がある場合には、同法第三条の三第二項に規定する国外公社債等の利子等、同法第八条の三第三項に規定する国外投資信託等の配当等、同法第九条の二第二項に規定する国外株式の配当等又は同法第九条の三の二第一項に規定する上場株式等の配当等（次号に規定する未成年者口座内上場株式等の配当等を除く。以下この号において「配当等」という。）について、その支払者又はこれらの規定に規定する支払の取扱者及び種類ごとに、その元本又は数量、配当等の収入金額及び徴収された所得税の額（同法第三十七条の十一の六第六項（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例）の適用がある場合には、その適用後の金額）並びにその支払者の名称及び本店若しくは主たる事務所の所在地若しくは法人番号又はその支払の取扱者の名称及びその者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの（第十号において「事務所等」という。）の所在地若しくは法人番号
art-53/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-6
if there is an amount of income tax collected pursuant to Article 3-3, paragraph (3) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) (excluding the portion pertaining to the interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article), Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) (limited to the portion pertaining to paragraph (2), item (ii) of that Article), Article 9-2, paragraph (2) (Special Provisions on Withholding at the Source, etc. on Dividend Income from Shares Issued outside Japan) or Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, with respect to the interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) of that Act, the dividends and similar income on foreign Investment Trusts, etc. prescribed in Article 8-3, paragraph (3) of that Act, the dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (2) of that Act, or the dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act (excluding the dividends and similar income on listed shares, etc. in a minor's account prescribed in the following item; hereinafter referred to as "dividends and similar income" in this item), for each payer, or handler of payment prescribed in these provisions, and type, the principal or quantity thereof, the revenue from the dividends and similar income and the amount of income tax collected (if Article 37-11-6, paragraph (6) (Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account) of that Act applies, the amount after that application), and the name of the payer and the location of its head office or principal office, or its corporate number, or the name of the handler of payment and the location of its office, place of business or other similar place that handles the payment business (referred to as "office or similar place" in item (x)), or its corporate number;
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**七** 租税特別措置法第九条の九第二項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する契約不履行等事由が生じたことにより同条第一項の規定の適用がなかつたものとみなされた同項に規定する未成年者口座内上場株式等の配当等について、当該未成年者口座内上場株式等の配当等に係る同項に規定する非課税口座が開設されていた同項に規定する金融商品取引業者等の営業所（同項に規定する営業所をいう。）ごとに、その未成年者口座内上場株式等の配当等の額、当該未成年者口座内上場株式等の配当等につき同法第八条の三第三項、第九条の二第二項又は第九条の三の二第一項の規定により徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号
art-53/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-7
with respect to the dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) of the Act on Special Measures Concerning Taxation for which the provisions of that paragraph have been deemed not to apply because a cause such as non-performance of the contract prescribed in Article 9-9, paragraph (2) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act has arisen, for each business office of a financial instruments business operator, etc. prescribed in Article 9-9, paragraph (1) of that Act (meaning a business office prescribed in that paragraph) at which the tax-exempt account prescribed in that paragraph pertaining to those dividends and similar income on listed shares, etc. in a minor's account had been opened, the amount of those dividends and similar income on listed shares, etc. in a minor's account, the amount of income tax collected on those dividends and similar income on listed shares, etc. in a minor's account pursuant to Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) of that Act, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;
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**八** 租税特別措置法第三十七条の十一の四（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例）の規定により徴収された所得税の額がある場合には、同法第三十七条の十一の三第三項第一号（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例）に規定する特定口座に係る同条第一項に規定する特定口座内保管上場株式等の譲渡及び当該特定口座において処理された同条第二項に規定する信用取引等の同法第三十七条の十一の四第一項に規定する差金決済について、その特定口座が開設されている同号に規定する金融商品取引業者等の営業所（同号に規定する営業所をいう。）ごとに、当該特定口座内保管上場株式等の譲渡に係る収入金額及び当該信用取引等による同法第三十七条の十一第二項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等の譲渡に係る収入金額の合計額、その徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号
art-53/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-8
if there is an amount of income tax collected pursuant to Article 37-11-4 (Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account) of the Act on Special Measures Concerning Taxation, with respect to the transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of that Act pertaining to the specified account prescribed in Article 37-11-3, paragraph (3), item (i) (Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account) of that Act, and the cash settlement prescribed in Article 37-11-4, paragraph (1) of that Act of the margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of that Act that were processed in that specified account, for each business office of a financial instruments business operator, etc. (meaning a business office prescribed in Article 37-11-3, paragraph (3), item (i) of that Act) at which that specified account is opened, the total amount of the revenue from the transfer of those listed shares, etc. held in a specified account and the revenue from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act through those margin transactions, etc., the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;
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**九** 租税特別措置法第三十七条の十四の二第八項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税）の規定により徴収された所得税の額がある場合には、同条第五項第一号に規定する未成年者口座が開設されていた同号に規定する金融商品取引業者等の営業所（同号に規定する営業所をいう。）ごとに、同条第八項第一号に掲げる金額から同項第二号に掲げる金額を控除した金額、その徴収された所得税の額並びにその金融商品取引業者等の営業所の名称及び所在地又は法人番号
art-53/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-9
if there is an amount of income tax collected pursuant to Article 37-14-2, paragraph (8) (Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the minor's account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;
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**十** 租税特別措置法第四十一条の十二の二第二項から第四項まで（割引債の差益金額に係る源泉徴収等の特例）の規定により徴収された所得税の額がある場合には、同条第二項に規定する割引債の償還金、同条第三項に規定する特定割引債の同項の償還金又は同条第一項第二号に規定する国外割引債の償還金（以下この号において「償還金」という。）について、その支払者又は同条第三項に規定する特定割引債取扱者若しくは同条第一項第二号に規定する国外割引債取扱者及び種類ごとに、その償還金の額、徴収された所得税の額並びにその支払者の名称及び本店若しくは主たる事務所の所在地若しくは法人番号又はその特定割引債取扱者若しくは国外割引債取扱者の名称及びその事務所等の所在地若しくは法人番号
art-53/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-10
if there is an amount of income tax collected pursuant to Article 41-12-2, paragraphs (2) to (4) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of the Act on Special Measures Concerning Taxation, with respect to the redemption money of a discount bond prescribed in paragraph (2) of that Article, the redemption money under paragraph (3) of that Article of a specified discount bond prescribed in that paragraph, or the redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article (hereinafter referred to as "redemption money" in this item), for each payer, or handler of specified discount bonds prescribed in paragraph (3) of that Article or handler of foreign discount bonds prescribed in paragraph (1), item (ii) of that Article, and type, the amount of the redemption money, the amount of income tax collected, and the name of the payer and the location of its head office or principal office, or its corporate number, or the name of the handler of specified discount bonds or handler of foreign discount bonds and the location of its office or similar place, or its corporate number;
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**十一** 前各号に掲げる所得税の額のうちその納付期日が到来していないものがある場合には、その税額
art-53/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-11 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-11
if there is an amount of income tax listed in the preceding items for which the due date for payment has not arrived, that amount of tax;
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**十二** その他参考となるべき事項
art-53/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-12 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-12
any other matters for reference.
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**第二項** 確定申告書に法第二百二十五条第一項（支払調書）に規定する調書の写し、同条第二項若しくは第三項ただし書に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの、租税特別措置法第八条の四第四項、第五項若しくは第六項ただし書（上場株式等に係る配当所得等の課税の特例）に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの、同法第三十七条の十一の三第七項若しくは第九項ただし書に規定する報告書若しくは同項本文の規定による提供を受けた当該報告書に記載すべき事項を書面に出力したもの、同法第三十七条の十四の二第二十八項若しくは第二十九項ただし書に規定する報告書若しくは同項本文の規定による提供を受けた当該報告書に記載すべき事項を書面に出力したもの、同法第四十一条の十二の二第八項、第九項若しくは第十項ただし書に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの又は法第二百二十六条第一項から第三項まで若しくは第四項ただし書（源泉徴収票）に規定する源泉徴収票若しくは同項本文の規定による提供を受けた当該源泉徴収票に記載すべき事項を書面に出力したものが添付されている場合においては、令第二百六十七条第二項に規定する明細書には、前項各号に掲げる事項のうち当該調書の写し又はこれらの通知書、報告書若しくは源泉徴収票（以下この項において「通知書等」という。）若しくは当該通知書等に記載すべき事項を書面に出力したものに記載されている事項は、記載することを要しない。
art-53/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-2 · https://japanlaw.org/l/340M50000040011/art-53/par-2
In the case where there is attached to a Tax Return a copy of the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act, the written notice prescribed in paragraph (2) of that Article or the proviso to paragraph (3) of that Article, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (3) of that Article, the written notice prescribed in Article 8-4, paragraph (4) or (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (6) of that Article, the report prescribed in Article 37-11-3, paragraph (7) or the proviso to paragraph (9) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (9) of that Article, the report prescribed in Article 37-14-2, paragraph (28) or the proviso to paragraph (29) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (29) of that Article, the written notice prescribed in Article 41-12-2, paragraph (8) or (9) or the proviso to paragraph (10) of that Act, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (10) of that Article, or the Withholding receipt prescribed in Article 226, paragraphs (1) to (3) or the proviso to paragraph (4) (Withholding Receipts) of the Act, or a paper printout of the matters to be stated in that Withholding receipt provided pursuant to the main clause of paragraph (4) of that Article, the matters entered in that copy of the report or in these written notices, reports or Withholding receipts (hereinafter referred to as "notices, etc." in this paragraph), or in the paper printout of the matters to be stated in those notices, etc., among the matters listed in the items of the preceding paragraph, need not be entered in the statement prescribed in Article 267, paragraph (2) of the Order.
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### 第五十四条（純損失の繰戻しによる還付請求書の記載事項） — Matters to Be Stated in a Claim for a Refund Based on Carryback of Net Loss
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art-54 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54 · https://japanlaw.org/l/340M50000040011/art-54
**第一項** 法第百四十条第一項又は第五項（純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合における法第百四十二条第一項（純損失の繰戻しによる還付の手続）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-54/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1
In the case of a claim for a refund under Article 140, paragraph (1) or (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) of the Act, the matters specified by Ministry of Finance Order as prescribed in Article 142, paragraph (1) (Procedure for Refund Based on Carryback of Net Loss) of the Act are the following matters:
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**一** 法第百四十二条第一項に規定する還付請求書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所）。次項第一号において同じ。）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-54/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1
the name, domicile (residence, if the person has no domicile in Japan) and individual number (for a person who has no individual number, the name and domicile (residence, if the person has no domicile in Japan); the same applies in item (i) of the following paragraph) of the person who submits the claim for a refund prescribed in Article 142, paragraph (1) of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
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**二** 前号の請求書に係る純損失の金額を生じた年の前年分の総所得金額、退職所得金額又は山林所得金額に係る所得税の額
art-54/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-2
the amount of income tax pertaining to the gross income, the amount of retirement income or the amount of timber income for the year preceding the year in which the Net Loss pertaining to the written claim referred to in the preceding item arose;
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**三** 法第百四十条第一項若しくは第五項（純損失の繰戻しによる還付の請求）の規定の適用を受けようとする純損失の金額
art-54/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-3
the amount of Net Loss for which the person wishes to receive application of Article 140, paragraph (1) or (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) of the Act;
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**四** 第一号の請求書に係る青色申告書がその提出期限後に提出された場合において、当該請求書を提出しようとするときは、当該青色申告書がその提出期限までに提出されなかつた事情の詳細
art-54/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-4
if the Blue Return pertaining to the written claim referred to in item (i) has been submitted after the deadline for its submission, and the person intends to submit that written claim, the details of the circumstances under which that Blue Return was not submitted by the deadline for its submission;
machine translation, not official
**五** その他参考となるべき事項
art-54/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-5
any other matters for reference.
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**第二項** 法第百四十一条第一項又は第四項（相続人等の純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合における法第百四十二条第一項に規定する財務省令で定める事項は、前項各号に掲げる事項のほか、次に掲げる事項とする。
art-54/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2 · https://japanlaw.org/l/340M50000040011/art-54/par-2
In the case of a claim for a refund under Article 141, paragraph (1) or (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, the matters specified by Ministry of Finance Order as prescribed in Article 142, paragraph (1) of the Act are, in addition to the matters listed in the items of the preceding paragraph, the following matters:
machine translation, not official
**一** 各相続人の氏名、住所（国内に住所がない場合には、居所）及び個人番号並びに被相続人との続柄
art-54/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-1
the name, domicile (residence, if the person has no domicile in Japan) and individual number of each heir, and the relationship to the decedent;
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**二** 法第百四十一条第一項又は第四項の規定の適用を受けようとする純損失の金額
art-54/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-2
the amount of Net Loss for which the person wishes to receive application of Article 141, paragraph (1) or (4) of the Act;
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**三** 法第百四十一条第一項又は第四項に規定する死亡をした者の氏名及びその死亡の時における住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-54/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-3
the name of the person who died as prescribed in Article 141, paragraph (1) or (4) of the Act and that person's domicile at the time of death (residence, if the person had no domicile in Japan), and, if the place of domicile (place of residence, if the person had no domicile in Japan) differs from the place for tax payment, that place for tax payment;
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**四** 相続人が二人以上ある場合には、各相続人別の還付を受けようとする所得税の額
art-54/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-4
if there are two or more heirs, the amount of income tax for which each heir wishes to receive a refund;
machine translation, not official
**第三項** 令第二百七十三条第一項ただし書（相続人等による還付の請求）の方法により同項の請求書を提出する場合には、当該請求書には、前項第一号に掲げる事項のうち同条第一項ただし書の規定により氏名を付記する他の相続人の個人番号は、記載することを要しない。
art-54/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-3 · https://japanlaw.org/l/340M50000040011/art-54/par-3
In the case where the written claim under Article 273, paragraph (1) of the Order is submitted by the method set forth in the proviso to Article 273, paragraph (1) (Claim for Refund by Heirs, etc.) of the Order, the individual number of another heir whose name is to be added pursuant to the proviso to paragraph (1) of that Article, among the matters listed in item (i) of the preceding paragraph, need not be entered in that written claim.
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## 第三節 青色申告 — Section 3 Blue Returns
heading: machine translation, not official
pt-2/ch-3/sec-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-2/ch-3/sec-3 · https://japanlaw.org/l/340M50000040011/pt-2/ch-3/sec-3
### 第五十五条（青色申告承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval to File a Blue Return
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art-55 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55 · https://japanlaw.org/l/340M50000040011/art-55
**第一項** 法第百四十四条（青色申告の承認の申請）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-55/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 144 (Application for Approval to File a Blue Return) of the Act are the following matters:
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**一** 法第百四十四条に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-55/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-1
the name and domicile (residence, if the person has no domicile in Japan) of the person who submits the written application prescribed in Article 144 of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
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**二** 前号の申請書を提出した後最初に青色申告書を提出しようとする年
art-55/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-2
the year in which the person intends to submit a Blue Return for the first time after submitting the written application in the preceding item;
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**三** 法第百五十条第一項（青色申告の承認の取消し）の規定により青色申告書の提出の承認を取り消され、又は法第百五十一条第一項（青色申告の取りやめ）の規定により青色申告書による申告書の提出をやめる旨の届出書を提出した後再び第一号の申請書を提出しようとする場合には、その取消しに係る同条第二項の規定による通知を受けた日又は取りやめの届出書の提出をした日
art-55/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-3
if, after the approval to submit a Blue Return was rescinded pursuant to Article 150, paragraph (1) (Rescission of Approval to File a Blue Return) of the Act, or after a written notification to the effect of ceasing to submit returns by Blue Return was submitted pursuant to Article 151, paragraph (1) (Discontinuation of Blue Returns) of the Act, the person intends to submit the written application in item (i) again, the date on which the person received the notice under Article 150, paragraph (2) of the Act pertaining to the rescission, or the date on which the person submitted the written notification of discontinuation;
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**四** その年一月十六日以後新たに法第百四十三条（青色申告）に規定する業務を開始した場合には、その開始した年月日
art-55/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-4
if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;
machine translation, not official
**五** その他参考となるべき事項
art-55/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-5
any other matters for reference.
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### 第五十六条（青色申告者の備え付けるべき帳簿書類） — Books and Documents to Be Kept by Blue-Return Filers
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art-56 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56 · https://japanlaw.org/l/340M50000040011/art-56
**第一項** 青色申告者（法第百四十三条（青色申告）の承認を受けている居住者をいう。以下この節において同じ。）は、法第百四十八条第一項（青色申告者の帳簿書類）の規定により、その不動産所得、事業所得又は山林所得を生ずべき業務につき備え付ける帳簿書類については、次条から第六十四条まで（青色申告者の帳簿書類の備付け等）に定めるところによらなければならない。ただし、当該帳簿書類については、次条から第五十九条まで（青色申告者の帳簿書類）、第六十一条（貸借対照表及び損益計算書）及び第六十四条（帳簿書類の記載事項等の省略又は変更）の規定に定めるところに代えて、財務大臣の定める簡易な記録の方法及び記載事項によることができる。
art-56/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1
A blue-return filer (meaning a Resident who has received the approval under Article 143 (Blue Returns) of the Act; the same applies hereinafter in this Section) must, with respect to the books and documents to be kept for the business that generates real property income, business income or timber income pursuant to Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) of the Act, comply with the provisions of the following Article through Article 64 (Keeping of Books and Documents by Blue-Return Filers, etc.); provided, however, that for those books and documents, the blue-return filer may follow the simple recording method and matters to be recorded prescribed by the Minister of Finance in lieu of what is provided for in the provisions of the following Article through Article 59 (Books and Documents of Blue-Return Filers), Article 61 (Balance Sheet and Profit and Loss Statement) and Article 64 (Omission or Alteration of Matters to Be Stated in Books and Documents, etc.).
machine translation, not official
**第二項** 法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける青色申告者は、前項の規定にかかわらず、第六十条（決算）の規定による棚卸資産の棚卸を行うことを要しない。
art-56/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-2 · https://japanlaw.org/l/340M50000040011/art-56/par-2
A blue-return filer to whom Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act applies is not required, notwithstanding the preceding paragraph, to take a physical count of Inventory pursuant to Article 60 (Settlement of Accounts).
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**第三項** 財務大臣は、第一項ただし書の定めをしたときは、これを告示する。
art-56/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-3 · https://japanlaw.org/l/340M50000040011/art-56/par-3
When the Minister of Finance has made the determination under the proviso to paragraph (1), the Minister of Finance is to give public notice thereof.
machine translation, not official
### 第五十七条（取引の記録等） — Recording of Transactions, etc.
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art-57 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57 · https://japanlaw.org/l/340M50000040011/art-57
**第一項** 青色申告者は、青色申告書を提出することができる年分の不動産所得の金額、事業所得の金額及び山林所得の金額が正確に計算できるように次の各号に掲げる資産、負債及び資本に影響を及ぼす一切の取引（以下この節において「取引」という。）を正規の簿記の原則に従い、整然と、かつ、明りように記録し、その記録に基づき、貸借対照表及び損益計算書を作成しなければならない。
art-57/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1 · https://japanlaw.org/l/340M50000040011/art-57/par-1
A blue-return filer must, so that the amount of real property income, the amount of business income and the amount of timber income for the year for which the blue-return filer can file a Blue Return can be accurately calculated, record all transactions that affect the assets, liabilities and capital set forth in the following items (hereinafter referred to as "transactions" in this Section) in an orderly and clear manner in accordance with the principles of regular bookkeeping, and must prepare a balance sheet and a profit and loss statement based on those records:
machine translation, not official
**一** 不動産所得については、その不動産所得を生ずべき法第二十六条第一項（不動産所得）に規定する不動産等の貸付けに係る資産、負債及び資本
art-57/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-57/par-1/item-1
with respect to real property income, the assets, liabilities and capital pertaining to the leasing, which is to give rise to that real property income, of real estate and other such property prescribed in Article 26, paragraph (1) (Real Property Income) of the Act;
machine translation, not official
**二** 事業所得については、その事業所得を生ずべき事業に係る資産、負債及び資本
art-57/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-57/par-1/item-2
with respect to business income, the assets, liabilities and capital pertaining to the business that is to give rise to that business income;
machine translation, not official
**三** 山林所得については、その山林所得を生ずべき業務に係る資産、負債及び資本
art-57/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-57/par-1/item-3
with respect to timber income, the assets, liabilities and capital pertaining to the operations that are to give rise to that timber income.
machine translation, not official
**第二項** 青色申告者は、取引のうち事業所得、不動産所得及び山林所得に係る総収入金額又は必要経費に算入されない収入又は支出を含むものについては、そのつどその総収入金額又は必要経費に算入されない部分の金額を除いて記録しなければならない。ただし、そのつど区分整理し難いものは年末において、一括して区分整理することができる。
art-57/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-2 · https://japanlaw.org/l/340M50000040011/art-57/par-2
A blue-return filer must record, each time they occur, those transactions that include revenue or expenditure not included in gross revenue or necessary expenses pertaining to business income, real property income and timber income, excluding the amount of the portion not included in that gross revenue or those necessary expenses; provided, however, that those that are difficult to classify and organize each time may be classified and organized collectively at the end of the year.
machine translation, not official
### 第五十八条（取引に関する帳簿及び記載事項） — Books and Entries Related to Transactions
caption: machine translation, not official
art-58 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58 · https://japanlaw.org/l/340M50000040011/art-58
**第一項** 青色申告者は、すべての取引を借方及び貸方に仕訳する帳簿（次条において「仕訳帳」という。）、すべての取引を勘定科目の種類別に分類して整理計算する帳簿（次条において「総勘定元帳」という。）その他必要な帳簿を備え、財務大臣の定める取引に関する事項を記載しなければならない。
art-58/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58/par-1 · https://japanlaw.org/l/340M50000040011/art-58/par-1
A blue-return filer must keep a book in which all transactions are entered as journal entries by debit and credit (referred to as the "journal" in the following Article), a book in which all transactions are classified and calculated by type of account title (referred to as the "general ledger" in the following Article), and other necessary books, and must enter in them the matters concerning transactions that the Minister of Finance specifies.
machine translation, not official
**第二項** 財務大臣は、前項の定めをしたときは、これを告示する。
art-58/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58/par-2 · https://japanlaw.org/l/340M50000040011/art-58/par-2
When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
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### 第五十九条（仕訳帳及び総勘定元帳の記載方法） — Method of Entry in the Journal and General Ledger
caption: machine translation, not official
art-59 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-59 · https://japanlaw.org/l/340M50000040011/art-59
**第一項** 青色申告者は、仕訳帳には、取引の発生順に、取引の年月日、内容、勘定科目及び金額を記載しなければならない。
art-59/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-59/par-1 · https://japanlaw.org/l/340M50000040011/art-59/par-1
A blue-return filer must enter in the journal, in the order in which transactions occur, the date, content, account title and amount of each transaction.
machine translation, not official
**第二項** 青色申告者は、総勘定元帳には、その勘定ごとに、記載の年月日、相手方の勘定科目及び金額を記載しなければならない。
art-59/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-59/par-2 · https://japanlaw.org/l/340M50000040011/art-59/par-2
A blue-return filer must enter in the general ledger, for each account, the date of entry, the title of the contra account and the amount.
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### 第六十条（決算） — Settlement of Accounts
caption: machine translation, not official
art-60 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60
**第一項** 青色申告者（法第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定の適用がある場合には、同条第一項の規定による申告書を提出すべき者又は同条第二項若しくは第三項の規定による申告書を提出することができる者）は、毎年十二月三十一日（同条又は法第百二十七条（年の中途で出国をする場合の確定申告）の規定の適用がある場合には、青色申告者の死亡の日又は出国の時。次条において同じ。）において棚卸資産の棚卸しその他決算のために必要な事項の整理を行い、その事績を明瞭に記録しなければならない。
art-60/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1
A blue-return filer (in the case where the provisions of Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act apply, a person who is to file a return under paragraph (1) of that Article or a person who may file a return under paragraph (2) or (3) of that Article) must, on December 31 of each year (in the case where that Article or Article 127 (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act applies, the date of the blue-return filer's death or the time of the start of the blue-return filer's Absence From Japan; the same applies in the following Article), take stock of Inventory and otherwise organize the matters necessary for the settlement of accounts, and clearly record the results.
machine translation, not official
**第二項** その年において新たに青色申告者となつた者は、その年一月一日（年の中途において新たに不動産所得、事業所得又は山林所得を生ずべき業務を開始した場合には、当該業務を開始した日）において、棚卸資産（事業所得の基因となる有価証券及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産を含む。以下この条において同じ。）の棚卸し及び諸勘定科目についての必要な整理を行い、その事績を明瞭に記録しなければならない。
art-60/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-2 · https://japanlaw.org/l/340M50000040011/art-60/par-2
A person who has newly become a blue-return filer in that year must, on January 1 of that year (in the case where the person has newly commenced, partway through the year, operations that are to give rise to real property income, business income or timber income, the date on which the person commenced those operations), take stock of Inventory (including Securities that give rise to business income and cryptoassets prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act; the same applies hereinafter in this Article) and organize the necessary matters concerning the various account titles, and clearly record the results.
machine translation, not official
**第三項** 前二項に規定する棚卸しを行う場合には、棚卸表を作成し、棚卸資産の種類、品質、型等の異なるごとに、数量、単価及び金額を記載しなければならない。この場合において、棚卸資産に付すべき単価は、令第九十九条第一項（棚卸資産の評価の方法）に規定する評価の方法若しくは令第九十九条の二（棚卸資産の特別な評価の方法）の規定により税務署長の承認を受けた評価の方法、令第百五条第一項（有価証券の評価の方法）に規定する評価の方法又は令第百十九条の二第一項（暗号資産の評価の方法）に規定する評価の方法のうちその青色申告者が選定した方法（令第百一条（棚卸資産の評価の方法の変更手続）、第百七条（有価証券の評価の方法の変更手続）又は第百十九条の四（暗号資産の評価の方法の変更手続）の規定により評価の方法の変更につき税務署長の承認を受けた場合には、その承認を受けた方法とし、令第百二条第一項（棚卸資産の法定評価方法）、第百八条第一項（有価証券の法定評価方法）又は第百十九条の五第一項（暗号資産の法定評価方法）の規定の適用を受ける青色申告者については、これらの規定によりその者が用いるべきものとして定められた方法とする。）により計算した価額を記載するものとする。
art-60/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-3 · https://japanlaw.org/l/340M50000040011/art-60/par-3
When taking stock as prescribed in the preceding two paragraphs, a blue-return filer must prepare an inventory list and enter the quantity, unit price and amount for each different type, quality, model, etc. of Inventory. In this case, the unit price to be assigned to Inventory is to be entered as the value calculated by the method, from among the following, that the blue-return filer has selected: the valuation method prescribed in Article 99, paragraph (1) (Valuation Methods for Inventory) of the Order or the valuation method approved by the district director pursuant to Article 99-2 (Special Valuation Methods for Inventory) of the Order, the valuation method prescribed in Article 105, paragraph (1) (Valuation Methods for Securities) of the Order, or the valuation method prescribed in Article 119-2, paragraph (1) (Valuation Methods for Cryptoassets) of the Order (in the case where the approval of the district director has been obtained for a change of valuation method pursuant to Article 101 (Procedures for Changing the Valuation Method for Inventory), Article 107 (Procedures for Changing the Valuation Method for Securities) or Article 119-4 (Procedures for Changing the Valuation Method for Cryptoassets) of the Order, the method for which that approval was obtained, and for a blue-return filer to whom Article 102, paragraph (1) (Statutory Valuation Method for Inventory), Article 108, paragraph (1) (Statutory Valuation Method for Securities) or Article 119-5, paragraph (1) (Statutory Valuation Method for Cryptoassets) of the Order applies, the method determined under those provisions as the one that person is to use).
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### 第六十一条（貸借対照表及び損益計算書） — Balance Sheet and Profit and Loss Statement
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art-61 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61
**第一項** 前条第一項に規定する青色申告者は、毎年十二月三十一日において、財務大臣の定める科目に従い、貸借対照表及び損益計算書を作成しなければならない。
art-61/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-1 · https://japanlaw.org/l/340M50000040011/art-61/par-1
A blue-return filer prescribed in paragraph (1) of the preceding Article must, on December 31 of each year, prepare a balance sheet and a profit and loss statement in accordance with the account titles specified by the Minister of Finance.
machine translation, not official
**第二項** 財務大臣は、前項の定めをしたときは、これを告示する。
art-61/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-2 · https://japanlaw.org/l/340M50000040011/art-61/par-2
When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
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### 第六十二条（親族の労務に従事した期間等の記帳） — Recording of Periods of Labor Services by Relatives, etc.
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art-62 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-62 · https://japanlaw.org/l/340M50000040011/art-62
**第一項** 税務署長が必要があると認める場合には、青色申告者でその者と生計を一にする親族に給与の支払をする者に対し、帳簿を備え、その親族の労務に従事した期間、労務の性質その他その労務の事績を明らかにする事項の記載を命ずることができる。
art-62/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-62/par-1 · https://japanlaw.org/l/340M50000040011/art-62/par-1
If the district director finds it necessary, the district director may order a blue-return filer who pays a salary to a relative who shares a livelihood with that blue-return filer to keep books and to enter in them the period during which the relative engaged in labor services, the nature of the labor services and other matters that make clear the record of those labor services.
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### 第六十三条（帳簿書類の整理保存） — Organization and Retention of Books and Documents
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art-63 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63 · https://japanlaw.org/l/340M50000040011/art-63
**第一項** 第六十条第一項（決算）に規定する青色申告者は、次に掲げる帳簿及び書類を整理し、起算日から七年間（第三号に掲げる書類のうち、現金預金取引等関係書類に該当する書類以外のものにあつては、五年間）、これをその者の住所地若しくは居所地又はその営む事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-63/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1
A blue-return filer prescribed in Article 60, paragraph (1) (Settlement of Accounts) must organize the following books and documents and keep them for seven years from the first day for the calculation (five years for those documents set forth in item (iii) other than documents that fall under cash and deposit transaction-related documents), at the location of the person's place of domicile or place of residence, or of the office, place of business or other similar place pertaining to the business the person carries on:
machine translation, not official
**一** 第五十八条（取引に関する帳簿及び記載事項）に規定する帳簿並びに当該青色申告者の資産、負債及び資本に影響を及ぼす一切の取引に関して作成されたその他の帳簿
art-63/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-1
the books prescribed in Article 58 (Books and Entries Related to Transactions) and other books prepared in relation to all transactions that affect the assets, liabilities and capital of that blue-return filer;
machine translation, not official
**二** 棚卸表、貸借対照表及び損益計算書並びに計算、整理又は決算に関して作成されたその他の書類
art-63/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-2
inventory lists, balance sheets and profit and loss statements, and other documents prepared in relation to calculation, organization or the settlement of accounts;
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**三** 取引に関して相手方から受け取つた注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類及び自己の作成したこれらの書類でその写しのあるものはその写し
art-63/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3
order forms, contracts, invoices, receipts, estimates and other similar documents received from counterparties in relation to transactions and, for those documents prepared by the filer of which copies exist, the copies.
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**第二項** 前項の青色申告者で、その年三月十五日における前々年分の不動産所得の金額及び事業所得の金額の合計額（令第百九十五条第一号（小規模事業者の要件）に規定する合計額をいい、法第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定の適用がある場合には、これらの規定に規定する居住者に係る当該合計額とする。）が同号に規定する金額以下であるものは、前項の規定にかかわらず、その年において作成し、又は受領した同項第三号に掲げる書類については、起算日から五年間を超えて保存することを要しない。
art-63/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-2 · https://japanlaw.org/l/340M50000040011/art-63/par-2
A blue-return filer under the preceding paragraph whose total amount of the amount of real property income and the amount of business income for the year before last, as of March 15 of that year (meaning the total amount prescribed in Article 195, item (i) of the Order (Requirements for a Small Enterprise) and, in the case where Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act apply, that total amount pertaining to the Resident prescribed in those provisions), is the amount prescribed in that item or less is not required, notwithstanding the preceding paragraph, to keep the documents set forth in item (iii) of that paragraph that were prepared or received in that year for more than five years from the first day for the calculation.
machine translation, not official
**第三項** 第一項に規定する現金預金取引等関係書類とは、同項第三号に掲げる書類のうち、現金の収受若しくは払出し又は預貯金の預入若しくは引出しに際して作成されたもの及び帳簿に第五十八条第一項に規定する取引に関する事項を個別に記載することに代えて日々の合計金額の一括記載をした場合における当該一括記載に係る取引に関する事項を確認するための書類をいう。
art-63/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-3 · https://japanlaw.org/l/340M50000040011/art-63/par-3
The cash and deposit transaction-related documents prescribed in paragraph (1) means, among the documents set forth in item (iii) of that paragraph, those prepared at the time of receiving or paying out cash or of depositing or withdrawing Deposits and Savings, and, in the case where daily total amounts have been entered collectively in books in place of individually entering the matters concerning transactions prescribed in Article 58, paragraph (1), documents for confirming the matters concerning the transactions pertaining to that collective entry.
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**第四項** 第一項及び第二項に規定する起算日とは、帳簿についてはその閉鎖の日の属する年の翌年三月十五日の翌日をいい、書類についてはその作成又は受領の日の属する年の翌年三月十五日の翌日をいう。
art-63/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-4 · https://japanlaw.org/l/340M50000040011/art-63/par-4
The first day for the calculation prescribed in paragraphs (1) and (2) means, for books, the day following March 15 of the year following the year that includes the date of their closing, and for documents, the day following March 15 of the year following the year that includes the date of their preparation or receipt.
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**第五項** 第一項各号に掲げる帳簿及び書類のうち次の表の各号の上欄に掲げるものについての当該各号の中欄に掲げる期間における同項の規定による保存については、当該各号の下欄に掲げる方法によることができる。
一 第一項第三号に掲げる書類のうち国税庁長官が定めるもの 前項に規定する起算日以後三年を経過した日から当該起算日以後五年を経過する日までの期間 財務大臣の定める方法
二 第一項各号に掲げる帳簿及び書類 前項に規定する起算日から五年を経過した日以後の期間 財務大臣の定める方法
art-63/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5
Among the books and documents set forth in the items of paragraph (1), for the retention under that paragraph of those set forth in the left-hand column of each item of the following table during the period set forth in the middle column of that item, the method set forth in the right-hand column of that item may be used.
(i) Among the documents set forth in paragraph (1), item (iii), those specified by the Commissioner of the National Tax Agency The period from the day on which three years have elapsed from the first day for the calculation prescribed in the preceding paragraph through the day on which five years elapse from that first day for the calculation The method specified by the Minister of Finance
(ii) The books and documents set forth in the items of paragraph (1) The period on or after the day on which five years have elapsed from the first day for the calculation prescribed in the preceding paragraph The method specified by the Minister of Finance
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**第六項** 国税庁長官は、前項の表の第一号の規定により書類を定めたときは、これを告示する。
art-63/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-6 · https://japanlaw.org/l/340M50000040011/art-63/par-6
When the Commissioner of the National Tax Agency has specified documents pursuant to the provisions of item (i) of the table in the preceding paragraph, the Commissioner is to give public notice of the same.
machine translation, not official
**第七項** 財務大臣は、第五項の表の各号の規定により方法を定めたときは、これを告示する。
art-63/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-7 · https://japanlaw.org/l/340M50000040011/art-63/par-7
When the Minister of Finance has specified methods pursuant to the provisions of the items of the table in paragraph (5), the Minister is to give public notice of the same.
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### 第六十四条（帳簿書類の記載事項等の省略又は変更） — Omission or Modification of Matters, etc. to Be Stated in Books and Documents
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art-64 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-64 · https://japanlaw.org/l/340M50000040011/art-64
**第一項** 青色申告者は、その業種、業態、規模等により、第五十八条から第六十二条まで（青色申告者の帳簿書類等）の規定により難いときは、納税地の所轄税務署長の承認を受け、これらの規定に規定する記載事項の一部を省略し又は変更することができる。
art-64/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-64/par-1 · https://japanlaw.org/l/340M50000040011/art-64/par-1
Where, owing to the type of industry, form of business, scale or other circumstances, it is difficult for a blue-return filer to comply with the provisions of Articles 58 to 62 (Books and Documents, etc. of Blue-Return Filers), the blue-return filer may, with the approval of the competent district director with jurisdiction over the place for tax payment, omit or modify part of the matters to be stated as prescribed in those provisions.
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### 第六十五条（青色申告書に添付すべき書類） — Documents to Be Attached to a Blue Return
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art-65 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65 · https://japanlaw.org/l/340M50000040011/art-65
**第一項** 法第百四十九条（青色申告書に添付すべき書類）の規定により青色申告書に添付すべき書類は、次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）とする。
art-65/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1
The documents to be attached to a Blue Return pursuant to the provisions of Article 149 (Documents to Be Attached to a Blue Return) of the Act are to be those listed in the following items (where those listed in the items are prepared as electronic or magnetic records (meaning records made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which are used in information processing by a computer; the same applies hereinafter in this paragraph), or where, in lieu of preparing those listed in the items, an electronic or magnetic record recording the information to be stated in those listed in the items has been prepared, the documents stating the content of the information recorded in those electronic or magnetic records).
machine translation, not official
**一** 貸借対照表及び損益計算書
art-65/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1/item-1
the balance sheet and profit and loss statement;
machine translation, not official
**二** 不動産所得の金額、事業所得の金額又は山林所得の金額の計算に関する明細書（事業所得の金額のうちに変動所得の金額又は臨時所得の金額がある場合には、当該変動所得の金額又は臨時所得の金額とその他の事業所得の金額とに区分し、不動産所得の金額のうちに臨時所得の金額がある場合には、当該臨時所得の金額とその他の不動産所得の金額とに区分した明細書）
art-65/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-65/par-1/item-2
a detailed statement of the calculation of the amount of real property income, the amount of business income or the amount of timber income (where there is an amount of Fluctuating Income or Ad Hoc Income within the amount of business income, a detailed statement that divides it into that amount of Fluctuating Income or Ad Hoc Income and the amount of other business income, and where there is an amount of Ad Hoc Income within the amount of real property income, a detailed statement that divides it into that amount of Ad Hoc Income and the amount of other real property income);
machine translation, not official
**三** 純損失の金額の計算に関する明細書
art-65/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-65/par-1/item-3
a detailed statement of the calculation of the amount of Net Loss;
machine translation, not official
**第二項** 第五十六条第一項ただし書（青色申告者の備え付けるべき帳簿書類）の規定の適用を受ける青色申告者は、前項の規定にかかわらず、貸借対照表を青色申告書に添付することを要しない。
art-65/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-2 · https://japanlaw.org/l/340M50000040011/art-65/par-2
A blue-return filer to whom the provisions of the proviso to Article 56, paragraph (1) (Books and Documents to Be Kept by Blue-Return Filers) apply is not required to attach a balance sheet to a Blue Return, notwithstanding the provisions of the preceding paragraph.
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### 第六十六条（青色申告をやめようとする場合の届出） — Notification When Intending to Discontinue Filing Blue Returns
caption: machine translation, not official
art-66 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66 · https://japanlaw.org/l/340M50000040011/art-66
**第一項** 法第百五十一条第一項（青色申告の取りやめ等）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-66/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66/par-1 · https://japanlaw.org/l/340M50000040011/art-66/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 151, paragraph (1) (Ending Blue Return Filings) of the Act are the following:
machine translation, not official
**一** 法第百五十一条第一項の規定による届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
art-66/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66/par-1/item-1
the name and domicile (where the person has no domicile in Japan, the residence) of the person who submits the written notification under Article 151, paragraph (1) of the Act, and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
machine translation, not official
**二** その他参考となるべき事項
art-66/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66/par-1/item-2
any other matters for reference.
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---
## Cites
- art-45/par-1: 法第百十条第二項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act/art-110/par-2 · https://japanlaw.org/l/340AC0000000033/art-110/par-2
- art-45/par-1/item-1: 法第百十条第二項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act/art-110/par-2 · https://japanlaw.org/l/340AC0000000033/art-110/par-2
- art-45/par-1/item-2: 法第二条第一項第三十五号 → 所得税法 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-35 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-35
- art-46/par-1: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1
- art-46/par-1/item-1: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1
- art-46/par-1/item-3: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1
- art-46/par-1/item-3: 同条第三項 → 所得税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/income-tax-act/art-90/par-3 · https://japanlaw.org/l/340AC0000000033/art-90/par-3
- art-46/par-1/item-4: 前二号 → 所得税法施行規則 第四十六条第一項第二号 (Article 46, paragraph (1), item (ii)), art-46/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-2
- art-46/par-1/item-4: 前二号 → 所得税法施行規則 第四十六条第一項第三号 (Article 46, paragraph (1), item (iii)), art-46/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-3
- art-46/par-1/item-4: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1
- art-46/par-1/item-5: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-46/par-1/item-6/sub-1: 法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/ja/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-46/par-1/item-6/sub-2: 法第百十一条第二項第一号 → 所得税法 第百十一条第二項第一号 (Article 111, paragraph (2), item (i)), art-111/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-1
- art-46/par-1/item-6/sub-2: 同項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-46/par-1/item-6/sub-2: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-46/par-1/item-6/sub-2: 租税特別措置法第四十一条の三の六第四項第一号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
- art-46/par-1/item-6/sub-3: 法第百十一条第二項第二号 → 所得税法 第百十一条第二項第二号 (Article 111, paragraph (2), item (ii)), art-111/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-2
- art-46/par-1/item-6/sub-3: 同項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-46/par-1/item-7: 法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/ja/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-46/par-1/item-7: 第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-46/par-1/item-7: 租税特別措置法第四十一条の三の五第一項 → 租税特別措置法 第四十一条の三の五第一項 (Article 41-3-5, paragraph (1)), art-41-3-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1
- art-46/par-1/item-7: 第二項 → 租税特別措置法 第四十一条の三の五第二項 (Article 41-3-5, paragraph (2)), art-41-3-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2
- art-46/par-1/item-7: 第四十一条の三の六第一項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-46/par-1/item-7: 同法第四十一条の三の五第三項 → 租税特別措置法 第四十一条の三の五第三項 (Article 41-3-5, paragraph (3)), art-41-3-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3
- art-46/par-1/item-7: 同法第四十一条の三の六第六項 → 租税特別措置法 第四十一条の三の六第六項 (Article 41-3-6, paragraph (6)), art-41-3-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6
- art-46/par-1/item-8: 租税特別措置法第四十一条の三の六第四項第一号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
- art-47/par-1: 法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-47/par-1: 法第七十四条から第七十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-47/par-1: 法第七十四条から第七十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-47/par-1: 法第七十四条から第七十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-47/par-1: 法第七十四条から第七十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/ja/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-47/par-1: 第七十九条から第八十四条の二まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-47/par-1: 第八十六条 → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-47/par-1: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-47/par-1: 第三項第十九号から第二十一号まで → 所得税法施行規則 第四十七条第三項第十九号 (Article 47, paragraph (3), item (xix)), art-47/par-3/item-19 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-19 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-19
- art-47/par-1: 第三項第十九号から第二十一号まで → 所得税法施行規則 第四十七条第三項第二十号 (Article 47, paragraph (3), item (xx)), art-47/par-3/item-20 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-20 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-20
- art-47/par-1: 第三項第十九号から第二十一号まで → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21
- art-47/par-1: 第二十四号 → 所得税法施行規則 第四十七条第三項第二十四号 (Article 47, paragraph (3), item (xxiv)), art-47/par-3/item-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-24 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-24
- art-47/par-2: 法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-47/par-2: 前項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1
- art-47/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-47/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-47/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-47/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/ja/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-47/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-47/par-2: 第八十六条 → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-47/par-2: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-47/par-3: 法第百二十条第一項第八号 → 所得税法 第百二十条第一項第八号 (Article 120, paragraph (1), item (viii)), art-120/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-8
- art-47/par-3/item-1: 法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-47/par-3/item-1: 第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1
- art-47/par-3/item-1: 第二項 → 所得税法 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — https://japanlaw.org/ja/income-tax-act/art-122/par-2 · https://japanlaw.org/l/340AC0000000033/art-122/par-2
- art-47/par-3/item-1: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1
- art-47/par-3/item-1: 第二項 → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-47/par-3/item-1: 第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000033/art-127/par-1
- art-47/par-3/item-1: 第二項 → 所得税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/income-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000033/art-127/par-2
- art-47/par-3/item-2: 法第百二十四条第一項 → 所得税法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act/art-124/par-1 · https://japanlaw.org/l/340AC0000000033/art-124/par-1
- art-47/par-3/item-2: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1
- art-47/par-3/item-2: 第二項 → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-47/par-3/item-3: この号 → 所得税法施行規則 第四十七条第三項第三号 (Article 47, paragraph (3), item (iii)), art-47/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-3
- art-47/par-3/item-4: 第十一号 → 所得税法施行規則 第四十七条第三項第十一号 (Article 47, paragraph (3), item (xi)), art-47/par-3/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-11 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-11
- art-47/par-3/item-4: 第十四号 → 所得税法施行規則 第四十七条第三項第十四号 (Article 47, paragraph (3), item (xiv)), art-47/par-3/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-14 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-14
- art-47/par-3/item-4: 第十二号 → 所得税法施行規則 第四十七条第三項第十二号 (Article 47, paragraph (3), item (xii)), art-47/par-3/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-12 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12
- art-47/par-3/item-4: 第十三号 → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-47/par-3/item-4/sub-2: 法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- art-47/par-3/item-4/sub-3: 法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/income-tax-act/art-38/par-2 · https://japanlaw.org/l/340AC0000000033/art-38/par-2
- art-47/par-3/item-4/sub-4: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-60/par-1/item-1
- art-47/par-3/item-4/sub-4: 令第百六十九条の二第二項 → e-Gov law 340CO0000000096, 第百六十九条の二第二項 (Article 169-2, paragraph (2)), art-169-2/par-2 — not held in this collection
- art-47/par-3/item-4/sub-5: 法第六十条第一項第一号 → 所得税法 第六十条第一項第一号 (Article 60, paragraph (1), item (i)), art-60/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-60/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-60/par-1/item-1
- art-47/par-3/item-4/sub-5: 令第百六十九条の二第四項 → e-Gov law 340CO0000000096, 第百六十九条の二第四項 (Article 169-2, paragraph (4)), art-169-2/par-4 — not held in this collection
- art-47/par-3/item-5: 法第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1
- art-47/par-3/item-5: 第二項 → 所得税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/income-tax-act/art-42/par-2 · https://japanlaw.org/l/340AC0000000033/art-42/par-2
- art-47/par-3/item-5: 第四十三条第一項 → 所得税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000033/art-43/par-1
- art-47/par-3/item-5: 法第四十二条第三項 → 所得税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/ja/income-tax-act/art-42/par-3 · https://japanlaw.org/l/340AC0000000033/art-42/par-3
- art-47/par-3/item-5: 第四十三条第四項 → 所得税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/income-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000033/art-43/par-4
- art-47/par-3/item-6: 法第四十七条第一項 → 所得税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act/art-47/par-1 · https://japanlaw.org/l/340AC0000000033/art-47/par-1
- art-47/par-3/item-6: 法第四十八条第一項 → 所得税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/income-tax-act/art-48/par-1 · https://japanlaw.org/l/340AC0000000033/art-48/par-1
- art-47/par-3/item-6: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1
- art-47/par-3/item-7: 法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-47/par-3/item-8: 法第五十二条第一項 → 所得税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/income-tax-act/art-52/par-1 · https://japanlaw.org/l/340AC0000000033/art-52/par-1
- art-47/par-3/item-8: 第二項 → 所得税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/income-tax-act/art-52/par-2 · https://japanlaw.org/l/340AC0000000033/art-52/par-2
- art-47/par-3/item-8: 第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000033/art-54/par-1
- art-47/par-3/item-8: 法第五十二条第四項 → 所得税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/income-tax-act/art-52/par-4 · https://japanlaw.org/l/340AC0000000033/art-52/par-4
- art-47/par-3/item-8: 第五十四条第四項 → 所得税法 第五十四条第四項 (Article 54, paragraph (4)), art-54/par-4 — https://japanlaw.org/ja/income-tax-act/art-54/par-4 · https://japanlaw.org/l/340AC0000000033/art-54/par-4
- art-47/par-3/item-9: 法第五十七条第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/income-tax-act/art-57/par-3 · https://japanlaw.org/l/340AC0000000033/art-57/par-3
- art-47/par-3/item-9: 同条第五項 → 所得税法 第五十七条第五項 (Article 57, paragraph (5)), art-57/par-5 — https://japanlaw.org/ja/income-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000033/art-57/par-5
- art-47/par-3/item-10: 法第五十七条の二第一項 → 所得税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-1
- art-47/par-3/item-10: 同条第三項 → 所得税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-57-2/par-3
- art-47/par-3/item-11: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000033/art-58/par-1
- art-47/par-3/item-11: 同条第三項 → 所得税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/ja/income-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000033/art-58/par-3
- art-47/par-3/item-12: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-47/par-3/item-12: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2
- art-47/par-3/item-12: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3
- art-47/par-3/item-12/sub-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-47/par-3/item-12/sub-2: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-47/par-3/item-12/sub-2: 同条第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2
- art-47/par-3/item-12/sub-2: 同条第三項 → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3
- art-47/par-3/item-12/sub-2: 次号 → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-47/par-3/item-13: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-47/par-3/item-13: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2
- art-47/par-3/item-13: 法第六十条の三第一項から第三項まで → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3
- art-47/par-3/item-13/sub-3: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-47/par-3/item-13/sub-3: 同条第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2
- art-47/par-3/item-13/sub-3: 第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3
- art-47/par-3/item-13/sub-4: 法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1
- art-47/par-3/item-13/sub-4: 法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第二項 (Article 151-5, paragraph (2)), art-151-5/par-2 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-2
- art-47/par-3/item-13/sub-4: 法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第三項 (Article 151-5, paragraph (3)), art-151-5/par-3 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-3 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-3
- art-47/par-3/item-14: 法第六十三条 → 所得税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/income-tax-act/art-63 · https://japanlaw.org/l/340AC0000000033/art-63
- art-47/par-3/item-14: 第六十四条 → 所得税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act/art-64 · https://japanlaw.org/l/340AC0000000033/art-64
- art-47/par-3/item-15: 法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000033/art-66/par-2
- art-47/par-3/item-15: 第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-47/par-3/item-16: 法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- art-47/par-3/item-16: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 · https://japanlaw.org/l/340AC0000000033/art-70/par-2
- art-47/par-3/item-16: 法第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-47/par-3/item-17: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1
- art-47/par-3/item-18: 法第百二十三条第二項第二号 → 所得税法 第百二十三条第二項第二号 (Article 123, paragraph (2), item (ii)), art-123/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-2
- art-47/par-3/item-18: 第四号 → 所得税法 第百二十三条第二項第四号 (Article 123, paragraph (2), item (iv)), art-123/par-2/item-4 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-4
- art-47/par-3/item-18: 第五号 → 所得税法 第百二十三条第二項第五号 (Article 123, paragraph (2), item (v)), art-123/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-5
- art-47/par-3/item-20: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1
- art-47/par-3/item-20: 令第二百六十二条第三項 → e-Gov law 340CO0000000096, 第二百六十二条第三項 (Article 262, paragraph (3)), art-262/par-3 — not held in this collection
- art-47/par-3/item-21: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-47/par-3/item-21: この号 → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21
- art-47/par-3/item-21: 令第二百六十二条第四項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47/par-3/item-23: 租税特別措置法第四十一条の三の三第一項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-47/par-3/item-23/sub-1: 租税特別措置法第四十一条の三の三第二項 → 租税特別措置法 第四十一条の三の三第二項 (Article 41-3-3, paragraph (2)), art-41-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
- art-47/par-3/item-23/sub-2: 租税特別措置法第四十一条の三の三第二項 → 租税特別措置法 第四十一条の三の三第二項 (Article 41-3-3, paragraph (2)), art-41-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
- art-47/par-3/item-23/sub-3: 租税特別措置法第四十一条の三の三第二項 → 租税特別措置法 第四十一条の三の三第二項 (Article 41-3-3, paragraph (2)), art-41-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
- art-47/par-3/item-24: 租税特別措置法第四十一条の十五の五第一項 → 租税特別措置法 第四十一条の十五の五第一項 (Article 41-15-5, paragraph (1)), art-41-15-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1
- art-47/par-4: 第一項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1
- art-47/par-4: 第二項 → 所得税法施行規則 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2
- art-47/par-4: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- art-47/par-4: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- art-47/par-4: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- art-47/par-4: 令第二百六十三条第一項 → e-Gov law 340CO0000000096, 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — not held in this collection
- art-47/par-4: 法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-47-2/par-1: 令第二百六十二条第一項第四号 → e-Gov law 340CO0000000096, 第二百六十二条第一項第四号 (Article 262, paragraph (1), item (iv)), art-262/par-1/item-4 — not held in this collection
- art-47-2/par-1/item-1: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-47-2/par-1/item-1: 同条第五項 → 所得税法 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/income-tax-act/art-76/par-5 · https://japanlaw.org/l/340AC0000000033/art-76/par-5
- art-47-2/par-1/item-2: 法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-47-2/par-1/item-2: 同条第六項 → 所得税法 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/ja/income-tax-act/art-76/par-6 · https://japanlaw.org/l/340AC0000000033/art-76/par-6
- art-47-2/par-1/item-3: 法第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2
- art-47-2/par-1/item-3: 同条第七項 → 所得税法 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/ja/income-tax-act/art-76/par-7 · https://japanlaw.org/l/340AC0000000033/art-76/par-7
- art-47-2/par-1/item-4: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-47-2/par-1/item-4: 同条第八項 → 所得税法 第七十六条第八項 (Article 76, paragraph (8)), art-76/par-8 — https://japanlaw.org/ja/income-tax-act/art-76/par-8 · https://japanlaw.org/l/340AC0000000033/art-76/par-8
- art-47-2/par-1/item-5: 法第七十六条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3
- art-47-2/par-1/item-5: 同条第九項 → 所得税法 第七十六条第九項 (Article 76, paragraph (9)), art-76/par-9 — https://japanlaw.org/ja/income-tax-act/art-76/par-9 · https://japanlaw.org/l/340AC0000000033/art-76/par-9
- art-47-2/par-2: 令第二百六十二条第一項第五号 → e-Gov law 340CO0000000096, 第二百六十二条第一項第五号 (Article 262, paragraph (1), item (v)), art-262/par-1/item-5 — not held in this collection
- art-47-2/par-2: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1
- art-47-2/par-2: 同条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- art-47-2/par-3: 令第二百六十二条第一項第六号 → e-Gov law 340CO0000000096, 第二百六十二条第一項第六号 (Article 262, paragraph (1), item (vi)), art-262/par-1/item-6 — not held in this collection
- art-47-2/par-3: 法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-47-2/par-3: この項 → 所得税法施行規則 第四十七条の二第三項 (Article 47-2, paragraph (3)), art-47-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3
- art-47-2/par-3/item-1: 次号 → 所得税法施行規則 第四十七条の二第三項第二号 (Article 47-2, paragraph (3), item (ii)), art-47-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2
- art-47-2/par-3/item-1: 第三号 → 所得税法施行規則 第四十七条の二第三項第三号 (Article 47-2, paragraph (3), item (iii)), art-47-2/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-3
- art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1: 令第二百十七条 → e-Gov law 340CO0000000096, 第二百十七条 (Article 217), art-217 — not held in this collection
- art-47-2/par-3/item-1/sub-1/sub2-1/sub3-1: 法第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-78/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-3
- art-47-2/par-3/item-1/sub-1/sub2-1/sub3-2: 法第七十八条第二項第四号 → 所得税法 第七十八条第二項第四号 (Article 78, paragraph (2), item (iv)), art-78/par-2/item-4 — https://japanlaw.org/ja/income-tax-act/art-78/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-78/par-2/item-4
- art-47-2/par-3/item-1/sub-2: 令第二百十七条第一号の二 → e-Gov law 340CO0000000096, 第二百十七条第一項第一号の二 (Article 217, paragraph (1), item (i-2)), art-217/par-1/item-1-2 — not held in this collection
- art-47-2/par-3/item-1/sub-2: 地方独立行政法人法（平成十五年法律第百十八号）第六条第三項 → e-Gov law 415AC0000000118, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-47-2/par-3/item-1/sub-3: 令第二百十七条第四号 → e-Gov law 340CO0000000096, 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — not held in this collection
- art-47-2/par-3/item-1/sub-3: 私立学校法（昭和二十四年法律第二百七十号）第四条 → e-Gov law 324AC0000000270, 第四条 (Article 4), art-4 — not held in this collection
- art-47-2/par-3/item-2: 租税特別措置法第四十一条の十八第一項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- art-47-2/par-3/item-2: 同項第四号 → 租税特別措置法 第四十一条の十八第一項第四号 (Article 41-18, paragraph (1), item (iv)), art-41-18/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
- art-47-2/par-3/item-2: 政治資金規正法（昭和二十三年法律第百九十四号）第十二条 → e-Gov law 323AC1000000194, 第十二条 (Article 12), art-12 — not held in this collection
- art-47-2/par-3/item-2: 第十七条 → e-Gov law 323AC1000000194, 第十七条 (Article 17), art-17 — not held in this collection
- art-47-2/par-3/item-2: 公職選挙法（昭和二十五年法律第百号）第百八十九条 → e-Gov law 325AC1000000100, 第百八十九条 (Article 189), art-189 — not held in this collection
- art-47-2/par-3/item-2: 公職選挙法第八十六条 → e-Gov law 325AC1000000100, 第八十六条 (Article 86), art-86 — not held in this collection
- art-47-2/par-3/item-2: 第八十六条の三 → e-Gov law 325AC1000000100, 第八十六条の三 (Article 86-3), art-86-3 — not held in this collection
- art-47-2/par-3/item-2: 第八十六条の四 → e-Gov law 325AC1000000100, 第八十六条の四 (Article 86-4), art-86-4 — not held in this collection
- art-47-2/par-3/item-2: この号 → 所得税法施行規則 第四十七条の二第三項第二号 (Article 47-2, paragraph (3), item (ii)), art-47-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-2
- art-47-2/par-3/item-2: 政治資金規正法第六条 → e-Gov law 323AC1000000194, 第六条 (Article 6), art-6 — not held in this collection
- art-47-2/par-3/item-2: 第七条 → e-Gov law 323AC1000000194, 第七条 (Article 7), art-7 — not held in this collection
- art-47-2/par-3/item-2/sub-5: 租税特別措置法第四十一条の十八第一項第三号 → 租税特別措置法 第四十一条の十八第一項第三号 (Article 41-18, paragraph (1), item (iii)), art-41-18/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-3
- art-47-2/par-3/item-2/sub-6: 租税特別措置法第四十一条の十八第一項第四号 → 租税特別措置法 第四十一条の十八第一項第四号 (Article 41-18, paragraph (1), item (iv)), art-41-18/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
- art-47-2/par-3/item-3: 租税特別措置法第四十一条の十八の二第一項 → 租税特別措置法 第四十一条の十八の二第一項 (Article 41-18-2, paragraph (1)), art-41-18-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
- art-47-2/par-4: 令第二百六十二条第二項 → e-Gov law 340CO0000000096, 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — not held in this collection
- art-47-2/par-5: 令第二百六十二条第三項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — not held in this collection
- art-47-2/par-5/item-1: 出入国管理及び難民認定法第二条第五号 → 出入国管理及び難民認定法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/immigration-control-act/art-2/par-1/item-5 · https://japanlaw.org/l/326CO0000000319/art-2/par-1/item-5
- art-47-2/par-5/item-1: 第七項第一号 → 所得税法施行規則 第四十七条の二第七項第一号 (Article 47-2, paragraph (7), item (i)), art-47-2/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7/item-1
- art-47-2/par-5/item-2: 令第二百六十二条第三項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第一号 (Article 262, paragraph (3), item (i)), art-262/par-3/item-1 — not held in this collection
- art-47-2/par-6: 令第二百六十二条第三項第二号 → e-Gov law 340CO0000000096, 第二百六十二条第三項第二号 (Article 262, paragraph (3), item (ii)), art-262/par-3/item-2 — not held in this collection
- art-47-2/par-6: 同項 → e-Gov law 340CO0000000096, 第二百六十二条第三項 (Article 262, paragraph (3)), art-262/par-3 — not held in this collection
- art-47-2/par-6: この項 → 所得税法施行規則 第四十七条の二第六項 (Article 47-2, paragraph (6)), art-47-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6
- art-47-2/par-6/item-1: 内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律（平成九年法律第百十号）第二条第三号 → e-Gov law 409AC0000000110, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-47-2/par-6/item-2: この号 → 所得税法施行規則 第四十七条の二第六項第二号 (Article 47-2, paragraph (6), item (ii)), art-47-2/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-2
- art-47-2/par-6/item-2: 第八項第二号 → 所得税法施行規則 第四十七条の二第八項第二号 (Article 47-2, paragraph (8), item (ii)), art-47-2/par-8/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-2
- art-47-2/par-6/item-3: 資金決済に関する法律（平成二十一年法律第五十九号）第二条第十二項 → 資金決済に関する法律 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/ja/payment-services-act/art-2/par-12 · https://japanlaw.org/l/421AC0000000059/art-2/par-12
- art-47-2/par-6/item-3: 同法第六十二条の八第二項 → 資金決済に関する法律 第六十二条の八第二項 (Article 62-8, paragraph (2)), art-62-8/par-2 — https://japanlaw.org/ja/payment-services-act/art-62-8/par-2 · https://japanlaw.org/l/421AC0000000059/art-62-8/par-2
- art-47-2/par-6/item-3: この号 → 所得税法施行規則 第四十七条の二第六項第三号 (Article 47-2, paragraph (6), item (iii)), art-47-2/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-6/item-3
- art-47-2/par-6/item-3: 第八項第三号 → 所得税法施行規則 第四十七条の二第八項第三号 (Article 47-2, paragraph (8), item (iii)), art-47-2/par-8/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8/item-3
- art-47-2/par-6/item-3: 同条第五項 → 資金決済に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/payment-services-act/art-2/par-5 · https://japanlaw.org/l/421AC0000000059/art-2/par-5
- art-47-2/par-7: 令第二百六十二条第四項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — not held in this collection
- art-47-2/par-7: 同項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47-2/par-7: この項 → 所得税法施行規則 第四十七条の二第七項 (Article 47-2, paragraph (7)), art-47-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-7
- art-47-2/par-7: 次項 → 所得税法施行規則 第四十七条の二第八項 (Article 47-2, paragraph (8)), art-47-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8
- art-47-2/par-8: 令第二百六十二条第四項第一号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第一号 (Article 262, paragraph (4), item (i)), art-262/par-4/item-1 — not held in this collection
- art-47-2/par-8: 同項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47-2/par-9: 令第二百六十二条第四項第二号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第二号 (Article 262, paragraph (4), item (ii)), art-262/par-4/item-2 — not held in this collection
- art-47-2/par-9: この項 → 所得税法施行規則 第四十七条の二第九項 (Article 47-2, paragraph (9)), art-47-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-9 · https://japanlaw.org/l/340M50000040011/art-47-2/par-9
- art-47-2/par-9: 次項 → 所得税法施行規則 第四十七条の二第十項 (Article 47-2, paragraph (10)), art-47-2/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-10 · https://japanlaw.org/l/340M50000040011/art-47-2/par-10
- art-47-2/par-9: 出入国管理及び難民認定法別表第一の四 → 出入国管理及び難民認定法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/immigration-control-act/appdx-1 · https://japanlaw.org/l/326CO0000000319/appdx-1
- art-47-2/par-9/item-2: 出入国管理及び難民認定法第十九条の三 → 出入国管理及び難民認定法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/immigration-control-act/art-19-3 · https://japanlaw.org/l/326CO0000000319/art-19-3
- art-47-2/par-10: 令第二百六十二条第四項第三号 → e-Gov law 340CO0000000096, 第二百六十二条第四項第三号 (Article 262, paragraph (4), item (iii)), art-262/par-4/item-3 — not held in this collection
- art-47-2/par-10: 第八項 → 所得税法施行規則 第四十七条の二第八項 (Article 47-2, paragraph (8)), art-47-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-8 · https://japanlaw.org/l/340M50000040011/art-47-2/par-8
- art-47-2/par-10: 同条第四項 → e-Gov law 340CO0000000096, 第二百六十二条第四項 (Article 262, paragraph (4)), art-262/par-4 — not held in this collection
- art-47-2/par-11: 令第二百六十二条第五項 → e-Gov law 340CO0000000096, 第二百六十二条第五項 (Article 262, paragraph (5)), art-262/par-5 — not held in this collection
- art-47-2/par-11/item-1: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-47-2/par-11/item-1: この号 → 所得税法施行規則 第四十七条の二第十一項第一号 (Article 47-2, paragraph (11), item (i)), art-47-2/par-11/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-11/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-11/item-1
- art-47-2/par-11/item-1/sub-1: 令第十一条の三第二項第一号 → e-Gov law 340CO0000000096, 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同項第二号 → e-Gov law 340CO0000000096, 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同項第三号 → e-Gov law 340CO0000000096, 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-11/item-1/sub-1: 同条第一項第二号 → e-Gov law 340CO0000000096, 第十一条の三第一項第二号 (Article 11-3, paragraph (1), item (ii)), art-11-3/par-1/item-2 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 令第十一条の三第二項第一号 → e-Gov law 340CO0000000096, 第十一条の三第二項第一号 (Article 11-3, paragraph (2), item (i)), art-11-3/par-2/item-1 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 同項第二号 → e-Gov law 340CO0000000096, 第十一条の三第二項第二号 (Article 11-3, paragraph (2), item (ii)), art-11-3/par-2/item-2 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 同項第三号 → e-Gov law 340CO0000000096, 第十一条の三第二項第三号 (Article 11-3, paragraph (2), item (iii)), art-11-3/par-2/item-3 — not held in this collection
- art-47-2/par-11/item-1/sub-2: 同項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-11/item-2: 法第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-47-2/par-11/item-2/sub-1: 令第十一条の三第二項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-11/item-2/sub-2: 令第十一条の三第二項第四号 → e-Gov law 340CO0000000096, 第十一条の三第二項第四号 (Article 11-3, paragraph (2), item (iv)), art-11-3/par-2/item-4 — not held in this collection
- art-47-2/par-12: 法第百二十条第四項第一号 → 所得税法 第百二十条第四項第一号 (Article 120, paragraph (4), item (i)), art-120/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-1
- art-47-2/par-12/item-1: 法第七十三条第二項 → 所得税法 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/ja/income-tax-act/art-73/par-2 · https://japanlaw.org/l/340AC0000000033/art-73/par-2
- art-47-2/par-12/item-1: 次号 → 所得税法施行規則 第四十七条の二第十二項第二号 (Article 47-2, paragraph (12), item (ii)), art-47-2/par-12/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-2
- art-47-2/par-12/item-1: 第三号 → 所得税法施行規則 第四十七条の二第十二項第三号 (Article 47-2, paragraph (12), item (iii)), art-47-2/par-12/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-3
- art-47-2/par-12/item-2: 令第二百七条 → e-Gov law 340CO0000000096, 第二百七条 (Article 207), art-207 — not held in this collection
- art-47-2/par-12/item-2: 次号 → 所得税法施行規則 第四十七条の二第十二項第三号 (Article 47-2, paragraph (12), item (iii)), art-47-2/par-12/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12/item-3
- art-47-2/par-13: 法第百二十条第四項第二号 → 所得税法 第百二十条第四項第二号 (Article 120, paragraph (4), item (ii)), art-120/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-120/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-2
- art-47-2/par-13: 令第二百六十二条第二項 → e-Gov law 340CO0000000096, 第二百六十二条第二項 (Article 262, paragraph (2)), art-262/par-2 — not held in this collection
- art-47-2/par-13: 令第二百六十二条第一項 → e-Gov law 340CO0000000096, 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — not held in this collection
- art-47-2/par-13/item-8: 法第百二十条第四項第二号 → 所得税法 第百二十条第四項第二号 (Article 120, paragraph (4), item (ii)), art-120/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-120/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-2
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第一号 (Article 47-2, paragraph (13), item (i)), art-47-2/par-13/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-1
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第二号 (Article 47-2, paragraph (13), item (ii)), art-47-2/par-13/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-2 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-2
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第三号 (Article 47-2, paragraph (13), item (iii)), art-47-2/par-13/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-3
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第四号 (Article 47-2, paragraph (13), item (iv)), art-47-2/par-13/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-4 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-4
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第五号 (Article 47-2, paragraph (13), item (v)), art-47-2/par-13/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-5 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-5
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第六号 (Article 47-2, paragraph (13), item (vi)), art-47-2/par-13/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-6 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-6
- art-47-2/par-13/item-8: 前各号 → 所得税法施行規則 第四十七条の二第十三項第七号 (Article 47-2, paragraph (13), item (vii)), art-47-2/par-13/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13/item-7 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13/item-7
- art-47-2/par-14: 前二項 → 所得税法施行規則 第四十七条の二第十二項 (Article 47-2, paragraph (12)), art-47-2/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-12 · https://japanlaw.org/l/340M50000040011/art-47-2/par-12
- art-47-2/par-14: 前二項 → 所得税法施行規則 第四十七条の二第十三項 (Article 47-2, paragraph (13)), art-47-2/par-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-13 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13
- art-47-2/par-14: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- art-47-2/par-14: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3
- art-47-2/par-14: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- art-47-2/par-14: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- art-47-2/par-14: 法第百二十条第四項 → 所得税法 第百二十条第四項 (Article 120, paragraph (4)), art-120/par-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-4
- art-47-3/par-1: 法第百二十条第六項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-6 · https://japanlaw.org/l/340AC0000000033/art-120/par-6
- art-47-3/par-1/item-1: 法第四十一条第一項 → 所得税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act/art-41/par-1 · https://japanlaw.org/l/340AC0000000033/art-41/par-1
- art-47-3/par-1/item-1: この項 → 所得税法施行規則 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1
- art-47-3/par-2: 前項 → 所得税法施行規則 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1
- art-47-3/par-2: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- art-47-3/par-2: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3
- art-47-3/par-2: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- art-47-3/par-2: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- art-47-3/par-2: 法第百二十条第六項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-6 · https://japanlaw.org/l/340AC0000000033/art-120/par-6
- art-47-4/par-1: 法第百二十条第七項 → 所得税法 第百二十条第七項 (Article 120, paragraph (7)), art-120/par-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-7 · https://japanlaw.org/l/340AC0000000033/art-120/par-7
- art-47-4/par-1/item-1: 法第百二十条第七項 → 所得税法 第百二十条第七項 (Article 120, paragraph (7)), art-120/par-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-7 · https://japanlaw.org/l/340AC0000000033/art-120/par-7
- art-47-4/par-1/item-3: 法第二条第一項第四号 → 所得税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-4
- art-47-4/par-1/item-3: この号 → 所得税法施行規則 第四十七条の四第一項第三号 (Article 47-4, paragraph (1), item (iii)), art-47-4/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-3
- art-47-4/par-1/item-3: 次号 → 所得税法施行規則 第四十七条の四第一項第四号 (Article 47-4, paragraph (1), item (iv)), art-47-4/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1/item-4
- art-47-4/par-1/item-4/sub-1: 法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-2
- art-47-4/par-2: 前項 → 所得税法施行規則 第四十七条の四第一項 (Article 47-4, paragraph (1)), art-47-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-4/par-1 · https://japanlaw.org/l/340M50000040011/art-47-4/par-1
- art-47-4/par-2: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- art-47-4/par-2: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3
- art-47-4/par-2: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- art-47-4/par-2: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- art-47-4/par-2: 法第百二十条第七項 → 所得税法 第百二十条第七項 (Article 120, paragraph (7)), art-120/par-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-7 · https://japanlaw.org/l/340AC0000000033/art-120/par-7
- art-47-5/par-1: 法第百二十二条第一項第四号 → 所得税法 第百二十二条第一項第四号 (Article 122, paragraph (1), item (iv)), art-122/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-4
- art-47-5/par-1: 同項第一号から第三号まで → 所得税法 第百二十二条第一項第一号 (Article 122, paragraph (1), item (i)), art-122/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-1
- art-47-5/par-1: 同項第一号から第三号まで → 所得税法 第百二十二条第一項第二号 (Article 122, paragraph (1), item (ii)), art-122/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-2
- art-47-5/par-1: 同項第一号から第三号まで → 所得税法 第百二十二条第一項第三号 (Article 122, paragraph (1), item (iii)), art-122/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-1/item-3
- art-48/par-1: 法第百二十三条第二項第九号 → 所得税法 第百二十三条第二項第九号 (Article 123, paragraph (2), item (ix)), art-123/par-2/item-9 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-9 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-9
- art-48/par-1/item-1: 法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-48/par-1/item-1: 第百二十五条第三項 → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3
- art-48/par-1/item-1: 第百二十七条第三項 → 所得税法 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/ja/income-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000033/art-127/par-3
- art-48/par-1/item-2: 法第百二十四条第二項 → 所得税法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act/art-124/par-2 · https://japanlaw.org/l/340AC0000000033/art-124/par-2
- art-48/par-1/item-2: 第百二十五条第三項 → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3
- art-48/par-1/item-3: 法第百二十三条第二項第一号 → 所得税法 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-1
- art-48/par-1/item-3: この号 → 所得税法施行規則 第四十八条第一項第三号 (Article 48, paragraph (1), item (iii)), art-48/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-3
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十号 (Article 47, paragraph (3), item (x)), art-47/par-3/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-10 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-10
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十一号 (Article 47, paragraph (3), item (xi)), art-47/par-3/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-11 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-11
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十二号 (Article 47, paragraph (3), item (xii)), art-47/par-3/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-12 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十四号 (Article 47, paragraph (3), item (xiv)), art-47/par-3/item-14 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-14 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-14
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十五号 (Article 47, paragraph (3), item (xv)), art-47/par-3/item-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-15 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-15
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第十六号 (Article 47, paragraph (3), item (xvi)), art-47/par-3/item-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-16 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-16
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第四号 (Article 47, paragraph (3), item (iv)), art-47/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-4 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-4
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第五号 (Article 47, paragraph (3), item (v)), art-47/par-3/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-5 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-5
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第六号 (Article 47, paragraph (3), item (vi)), art-47/par-3/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-6 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-6
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第七号 (Article 47, paragraph (3), item (vii)), art-47/par-3/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-7 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-7
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第八号 (Article 47, paragraph (3), item (viii)), art-47/par-3/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-8 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-8
- art-48/par-1/item-4: 第四十七条第三項第四号から第十六号まで → 所得税法施行規則 第四十七条第三項第九号 (Article 47, paragraph (3), item (ix)), art-47/par-3/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-9 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-9
- art-48/par-1/item-4: 第十九号から第二十四号まで → 所得税法施行規則 第四十七条第三項第十九号 (Article 47, paragraph (3), item (xix)), art-47/par-3/item-19 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-19 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-19
- art-48/par-1/item-4: 第十九号から第二十四号まで → 所得税法施行規則 第四十七条第三項第二十号 (Article 47, paragraph (3), item (xx)), art-47/par-3/item-20 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-20 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-20
- art-48/par-1/item-4: 第十九号から第二十四号まで → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21
- art-48/par-1/item-4: 第十九号から第二十四号まで → 所得税法施行規則 第四十七条第三項第二十二号 (Article 47, paragraph (3), item (xxii)), art-47/par-3/item-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-22 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-22
- art-48/par-1/item-4: 第十九号から第二十四号まで → 所得税法施行規則 第四十七条第三項第二十三号 (Article 47, paragraph (3), item (xxiii)), art-47/par-3/item-23 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-23 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-23
- art-48/par-1/item-4: 第十九号から第二十四号まで → 所得税法施行規則 第四十七条第三項第二十四号 (Article 47, paragraph (3), item (xxiv)), art-47/par-3/item-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-24 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-24
- art-48/par-2: 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-48/par-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-48/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-48/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-48/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-48/par-2: 法第七十四条から第七十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/ja/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-48/par-2: 第七十九条から第八十四条の二まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-48/par-2: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-48/par-2: 第四十七条第三項第十九号から第二十一号まで → 所得税法施行規則 第四十七条第三項第十九号 (Article 47, paragraph (3), item (xix)), art-47/par-3/item-19 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-19 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-19
- art-48/par-2: 第四十七条第三項第十九号から第二十一号まで → 所得税法施行規則 第四十七条第三項第二十号 (Article 47, paragraph (3), item (xx)), art-47/par-3/item-20 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-20 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-20
- art-48/par-2: 第四十七条第三項第十九号から第二十一号まで → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21
- art-48/par-2: 第二十四号 → 所得税法施行規則 第四十七条第三項第二十四号 (Article 47, paragraph (3), item (xxiv)), art-47/par-3/item-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-24 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-24
- art-48/par-2: 前項第四号 → 所得税法施行規則 第四十八条第一項第四号 (Article 48, paragraph (1), item (iv)), art-48/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-4
- art-48/par-2: 同項第一号 → 所得税法施行規則 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-1
- art-48/par-2: 第二号 → 所得税法施行規則 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-2
- art-49/par-1: 令第二百六十三条第一項 → e-Gov law 340CO0000000096, 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — not held in this collection
- art-49/par-1/item-1: この号 → 所得税法施行規則 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
- art-49/par-1/item-1: 民法（明治二十九年法律第八十九号）第九百条から第九百二条まで → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/ja/civil-code/art-900 · https://japanlaw.org/l/129AC0000000089/art-900
- art-49/par-1/item-1: 民法（明治二十九年法律第八十九号）第九百条から第九百二条まで → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/ja/civil-code/art-901 · https://japanlaw.org/l/129AC0000000089/art-901
- art-49/par-1/item-1: 民法（明治二十九年法律第八十九号）第九百条から第九百二条まで → 民法 第九百二条 (Article 902), art-902 — https://japanlaw.org/ja/civil-code/art-902 · https://japanlaw.org/l/129AC0000000089/art-902
- art-49/par-1/item-3: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-49/par-1/item-3: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-4
- art-49/par-1/item-3: 同項第五号 → 所得税法 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-5
- art-49/par-1/item-3: 第一号 → 所得税法施行規則 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
- art-49/par-2: 令第二百六十三条第二項 → e-Gov law 340CO0000000096, 第二百六十三条第二項 (Article 263, paragraph (2)), art-263/par-2 — not held in this collection
- art-49/par-2: 前項第一号 → 所得税法施行規則 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
- art-50/par-1: 法第百三十一条第二項 → 所得税法 第百三十一条第二項 (Article 131, paragraph (2)), art-131/par-2 — https://japanlaw.org/ja/income-tax-act/art-131/par-2 · https://japanlaw.org/l/340AC0000000033/art-131/par-2
- art-50/par-1/item-1: 法第百三十一条第一項 → 所得税法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/income-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000033/art-131/par-1
- art-50/par-1/item-2: 法第百三十一条第一項 → 所得税法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/income-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000033/art-131/par-1
- art-51/par-1: 法第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1
- art-51/par-1/item-1: 法第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1
- art-51/par-1/item-2: 法第百二十八条 → 所得税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/income-tax-act/art-128 · https://japanlaw.org/l/340AC0000000033/art-128
- art-51/par-1/item-2: 第百二十九条 → 所得税法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act/art-129 · https://japanlaw.org/l/340AC0000000033/art-129
- art-51/par-1/item-2: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 · https://japanlaw.org/l/340AC0000000033/art-132/par-4
- art-51/par-1/item-3: 前号 → 所得税法施行規則 第五十一条第一項第二号 (Article 51, paragraph (1), item (ii)), art-51/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-2
- art-51/par-1/item-4: 第一号 → 所得税法施行規則 第五十一条第一項第一号 (Article 51, paragraph (1), item (i)), art-51/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-51/par-1/item-1
- art-51/par-1/item-4: 法第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1
- art-51/par-1/item-4: 同条第三項 → 所得税法 第百三十二条第三項 (Article 132, paragraph (3)), art-132/par-3 — https://japanlaw.org/ja/income-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000033/art-132/par-3
- art-51/par-1/item-5: 法第百三十二条第二項 → 所得税法 第百三十二条第二項 (Article 132, paragraph (2)), art-132/par-2 — https://japanlaw.org/ja/income-tax-act/art-132/par-2 · https://japanlaw.org/l/340AC0000000033/art-132/par-2
- art-52/par-1: 法第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1
- art-52/par-1/item-1: 法第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1
- art-52/par-1/item-2: 法第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1
- art-52/par-1/item-3: 法第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1
- art-52-2/par-1: 令第二百六十六条の二第一項 → e-Gov law 340CO0000000096, 第二百六十六条の二第一項 (Article 266-2, paragraph (1)), art-266-2/par-1 — not held in this collection
- art-52-2/par-1: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-1: この項 → 所得税法施行規則 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1
- art-52-2/par-1/item-1: 次号 → 所得税法施行規則 第五十二条の二第一項第二号 (Article 52-2, paragraph (1), item (ii)), art-52-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
- art-52-2/par-1/item-1/sub-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-52-2/par-1/item-1/sub-2/sub2-2: 次号 → 所得税法施行規則 第五十二条の二第一項第二号 (Article 52-2, paragraph (1), item (ii)), art-52-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
- art-52-2/par-1/item-1/sub-3: 会社法（平成十七年法律第八十六号）第百四十九条第一項 → 会社法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/companies-act/art-149/par-1 · https://japanlaw.org/l/417AC0000000086/art-149/par-1
- art-52-2/par-1/item-2/sub-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-52-2/par-1/item-2/sub-3/sub2-3: 郵便法（昭和二十二年法律第百六十五号）第四十八条第一項 → e-Gov law 322AC0000000165, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-52-2/par-2: 令第二百六十六条の二第二項 → e-Gov law 340CO0000000096, 第二百六十六条の二第二項 (Article 266-2, paragraph (2)), art-266-2/par-2 — not held in this collection
- art-52-2/par-2: 前項第一号 → 所得税法施行規則 第五十二条の二第一項第一号 (Article 52-2, paragraph (1), item (i)), art-52-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1
- art-52-2/par-2: 同項第二号 → 所得税法施行規則 第五十二条の二第一項第二号 (Article 52-2, paragraph (1), item (ii)), art-52-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-2
- art-52-2/par-3: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2
- art-52-2/par-3/item-1: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2
- art-52-2/par-3/item-2: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-52-2/par-3/item-2: この条 → 所得税法施行規則 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2 · https://japanlaw.org/l/340M50000040011/art-52-2
- art-52-2/par-3/item-3: 法第六十条の二第六項第一号 → 所得税法 第六十条の二第六項第一号 (Article 60-2, paragraph (6), item (i)), art-60-2/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-6/item-1
- art-52-2/par-4: 法第百三十七条の二第三項 → 所得税法 第百三十七条の二第三項 (Article 137-2, paragraph (3)), art-137-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-3
- art-52-2/par-4: 第四十七条第三項第十二号 → 所得税法施行規則 第四十七条第三項第十二号 (Article 47, paragraph (3), item (xii)), art-47/par-3/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-12 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-12
- art-52-2/par-5: 法第百三十七条の二第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-6 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-6
- art-52-2/par-5/item-1: 法第百三十七条の二第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-6 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-6
- art-52-2/par-5/item-3: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-52-2/par-5/item-3: 次条第六項第三号 → 所得税法施行規則 第五十二条の三第六項第三号 (Article 52-3, paragraph (6), item (iii)), art-52-3/par-6/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6/item-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6/item-3
- art-52-2/par-5/item-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-52-2/par-5/item-3: 第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2
- art-52-2/par-5/item-3: 第三項 → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3
- art-52-2/par-6: 令第二百六十六条の二第八項 → e-Gov law 340CO0000000096, 第二百六十六条の二第八項 (Article 266-2, paragraph (8)), art-266-2/par-8 — not held in this collection
- art-52-2/par-6: 国税通則法（昭和三十七年法律第六十六号）第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 · https://japanlaw.org/l/337AC0000000066/art-117/par-1
- art-52-2/par-7: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-7/item-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16
- art-52-2/par-7/item-2: 金融商品取引法第六十七条の十一第一項 → 金融商品取引法 第六十七条の十一第一項 (Article 67-11, paragraph (1)), art-67-11/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-67-11/par-1 · https://japanlaw.org/l/323AC0000000025/art-67-11/par-1
- art-52-2/par-7/item-2: 次号 → 所得税法施行規則 第五十二条の二第七項第三号 (Article 52-2, paragraph (7), item (iii)), art-52-2/par-7/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-3
- art-52-2/par-7/item-4: 会社法第百十七条第七項 → 会社法 第百十七条第七項 (Article 117, paragraph (7)), art-117/par-7 — https://japanlaw.org/ja/companies-act/art-117/par-7 · https://japanlaw.org/l/417AC0000000086/art-117/par-7
- art-52-2/par-7/item-5: 第九項 → 所得税法施行規則 第五十二条の二第九項 (Article 52-2, paragraph (9)), art-52-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-9 · https://japanlaw.org/l/340M50000040011/art-52-2/par-9
- art-52-2/par-8: 前項第一号 → 所得税法施行規則 第五十二条の二第七項第一号 (Article 52-2, paragraph (7), item (i)), art-52-2/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-1
- art-52-2/par-8: 第三号 → 所得税法施行規則 第五十二条の二第七項第三号 (Article 52-2, paragraph (7), item (iii)), art-52-2/par-7/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-3
- art-52-2/par-8: 第五号 → 所得税法施行規則 第五十二条の二第七項第五号 (Article 52-2, paragraph (7), item (v)), art-52-2/par-7/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-7/item-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-7/item-5
- art-52-2/par-8: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-9: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-11/item-2
- art-52-2/par-9: 国税通則法第五十条第二号 → 国税通則法 第五十条第一項第二号 (Article 50, paragraph (1), item (ii)), art-50/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2
- art-52-3/par-1: 前条第一項 → 所得税法施行規則 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1
- art-52-3/par-1: 令第二百六十六条の三第一項 → e-Gov law 340CO0000000096, 第二百六十六条の三第一項 (Article 266-3, paragraph (1)), art-266-3/par-1 — not held in this collection
- art-52-3/par-1: 同条第五項 → e-Gov law 340CO0000000096, 第二百六十六条の三第五項 (Article 266-3, paragraph (5)), art-266-3/par-5 — not held in this collection
- art-52-3/par-2: 前条第二項 → 所得税法施行規則 第五十二条の二第二項 (Article 52-2, paragraph (2)), art-52-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-2 · https://japanlaw.org/l/340M50000040011/art-52-2/par-2
- art-52-3/par-2: 令第二百六十六条の三第二項 → e-Gov law 340CO0000000096, 第二百六十六条の三第二項 (Article 266-3, paragraph (2)), art-266-3/par-2 — not held in this collection
- art-52-3/par-2: 同条第五項 → e-Gov law 340CO0000000096, 第二百六十六条の三第五項 (Article 266-3, paragraph (5)), art-266-3/par-5 — not held in this collection
- art-52-3/par-3: 法第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3
- art-52-3/par-3/item-1: 法第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3
- art-52-3/par-3/item-2: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-52-3/par-3/item-2: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-52-3/par-3/item-2: 同条第三項第二号 → 所得税法 第百三十七条の三第三項第二号 (Article 137-3, paragraph (3), item (ii)), art-137-3/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3/item-2
- art-52-3/par-3/item-2: 法第百五十一条の五第一項 → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1
- art-52-3/par-3/item-4: 前条第三項第三号 → 所得税法施行規則 第五十二条の二第三項第三号 (Article 52-2, paragraph (3), item (iii)), art-52-2/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-52-2/par-3/item-3
- art-52-3/par-4: 法第百三十七条の三第四項 → 所得税法 第百三十七条の三第四項 (Article 137-3, paragraph (4)), art-137-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-4
- art-52-3/par-4: 第四十七条第三項第十三号 → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-52-3/par-5: 令第二百六十六条の三第十一項 → e-Gov law 340CO0000000096, 第二百六十六条の三第十一項 (Article 266-3, paragraph (11)), art-266-3/par-11 — not held in this collection
- art-52-3/par-5: 第四十七条第三項第十三号 → 所得税法施行規則 第四十七条第三項第十三号 (Article 47, paragraph (3), item (xiii)), art-47/par-3/item-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-13 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-13
- art-52-3/par-5: 法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-1
- art-52-3/par-6: 法第百三十七条の三第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7
- art-52-3/par-6/item-1: 法第百三十七条の三第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7
- art-52-3/par-6/item-2: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-52-3/par-6/item-2: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-52-3/par-6/item-3: 法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-52-3/par-6/item-3: 同条第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-52-3/par-6/item-3: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-52-3/par-6/item-3: 同条第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2
- art-52-3/par-6/item-3: 第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3
- art-52-3/par-7: 法第百三十七条の三第十三項第二号 → 所得税法 第百三十七条の三第十三項第二号 (Article 137-3, paragraph (13), item (ii)), art-137-3/par-13/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-13/item-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-13/item-2
- art-52-3/par-7: 国税通則法第五十条第二号 → 国税通則法 第五十条第一項第二号 (Article 50, paragraph (1), item (ii)), art-50/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2
- art-52-3/par-7: 前条第九項 → 所得税法施行規則 第五十二条の二第九項 (Article 52-2, paragraph (9)), art-52-2/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-9 · https://japanlaw.org/l/340M50000040011/art-52-2/par-9
- art-53/par-1: 令第二百六十七条第二項 → e-Gov law 340CO0000000096, 第二百六十七条第二項 (Article 267, paragraph (2)), art-267/par-2 — not held in this collection
- art-53/par-1/item-1: 法第百八十一条第一項 → 所得税法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/ja/income-tax-act/art-181/par-1 · https://japanlaw.org/l/340AC0000000033/art-181/par-1
- art-53/par-1/item-1: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-53/par-1/item-1: 保険業法（平成七年法律第百五号）第三十条の三第一項 → e-Gov law 407AC0000000105, 第三十条の三第一項 (Article 30-3, paragraph (1)), art-30-3/par-1 — not held in this collection
- art-53/par-1/item-1: 法第六条の三第四号 → 所得税法 第六条の三第一項第四号 (Article 6-3, paragraph (1), item (iv)), art-6-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-6-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-4
- art-53/par-1/item-2: 法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- art-53/par-1/item-2: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-53/par-1/item-2: 第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/ja/income-tax-act/art-192 · https://japanlaw.org/l/340AC0000000033/art-192
- art-53/par-1/item-2: 第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-53/par-1/item-2: 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-53/par-1/item-2: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- art-53/par-1/item-2: 法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/ja/income-tax-act/art-202 · https://japanlaw.org/l/340AC0000000033/art-202
- art-53/par-1/item-3: 法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2
- art-53/par-1/item-3: 法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- art-53/par-1/item-3: 法第二百三条の五第二号 → 所得税法 第二百三条の五第一項第二号 (Article 203-5, paragraph (1), item (ii)), art-203-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-2
- art-53/par-1/item-3: 第三号 → 所得税法 第二百三条の五第一項第三号 (Article 203-5, paragraph (1), item (iii)), art-203-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-3
- art-53/par-1/item-4: 法第二百四条 → 所得税法 第二百四条 (Article 204), art-204 — https://japanlaw.org/ja/income-tax-act/art-204 · https://japanlaw.org/l/340AC0000000033/art-204
- art-53/par-1/item-4: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207
- art-53/par-1/item-4: 第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210
- art-53/par-1/item-4: 令第三百二十一条 → e-Gov law 340CO0000000096, 第三百二十一条 (Article 321), art-321 — not held in this collection
- art-53/par-1/item-4: 令第三百二十六条第三項 → e-Gov law 340CO0000000096, 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — not held in this collection
- art-53/par-1/item-5: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-53/par-1/item-5: 法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/ja/income-tax-act/art-215 · https://japanlaw.org/l/340AC0000000033/art-215
- art-53/par-1/item-5: 令第二百六十四条 → e-Gov law 340CO0000000096, 第二百六十四条 (Article 264), art-264 — not held in this collection
- art-53/par-1/item-5: 法第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1
- art-53/par-1/item-5: 令第三百二十九条第一項 → e-Gov law 340CO0000000096, 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — not held in this collection
- art-53/par-1/item-5: 令第三百二十九条第二項 → e-Gov law 340CO0000000096, 第三百二十九条第二項 (Article 329, paragraph (2)), art-329/par-2 — not held in this collection
- art-53/par-1/item-6: 租税特別措置法第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-53/par-1/item-6: 同条第一項 → 租税特別措置法 第三条の三第一項 (Article 3-3, paragraph (1)), art-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-1
- art-53/par-1/item-6: 第八条の三第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-53/par-1/item-6: 同条第二項第二号 → 租税特別措置法 第八条の三第二項第二号 (Article 8-3, paragraph (2), item (ii)), art-8-3/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2/item-2
- art-53/par-1/item-6: 同法第三条の三第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-53/par-1/item-6: 同法第九条の二第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-53/par-1/item-6: 同法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-53/par-1/item-6: 次号 → 所得税法施行規則 第五十三条第一項第七号 (Article 53, paragraph (1), item (vii)), art-53/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-7
- art-53/par-1/item-6: この号 → 所得税法施行規則 第五十三条第一項第六号 (Article 53, paragraph (1), item (vi)), art-53/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-6
- art-53/par-1/item-6: 同法第三十七条の十一の六第六項 → 租税特別措置法 第三十七条の十一の六第六項 (Article 37-11-6, paragraph (6)), art-37-11-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-6
- art-53/par-1/item-6: 第十号 → 所得税法施行規則 第五十三条第一項第十号 (Article 53, paragraph (1), item (x)), art-53/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-10
- art-53/par-1/item-7: 租税特別措置法第九条の九第二項 → 租税特別措置法 第九条の九第二項 (Article 9-9, paragraph (2)), art-9-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-2
- art-53/par-1/item-7: 同条第一項 → 租税特別措置法 第九条の九第一項 (Article 9-9, paragraph (1)), art-9-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1
- art-53/par-1/item-7: 同法第八条の三第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-53/par-1/item-7: 第九条の二第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-53/par-1/item-7: 第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-53/par-1/item-8: 租税特別措置法第三十七条の十一の四 → 租税特別措置法 第三十七条の十一の四 (Article 37-11-4), art-37-11-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-4
- art-53/par-1/item-8: 同法第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- art-53/par-1/item-8: 同条第一項 → 租税特別措置法 第三十七条の十一の三第一項 (Article 37-11-3, paragraph (1)), art-37-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-1
- art-53/par-1/item-8: 同条第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2
- art-53/par-1/item-8: 同法第三十七条の十一の四第一項 → 租税特別措置法 第三十七条の十一の四第一項 (Article 37-11-4, paragraph (1)), art-37-11-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-1
- art-53/par-1/item-8: 同法第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
- art-53/par-1/item-9: 租税特別措置法第三十七条の十四の二第八項 → 租税特別措置法 第三十七条の十四の二第八項 (Article 37-14-2, paragraph (8)), art-37-14-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8
- art-53/par-1/item-9: 同条第五項第一号 → 租税特別措置法 第三十七条の十四の二第五項第一号 (Article 37-14-2, paragraph (5), item (i)), art-37-14-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1
- art-53/par-1/item-9: 同条第八項第一号 → 租税特別措置法 第三十七条の十四の二第八項第一号 (Article 37-14-2, paragraph (8), item (i)), art-37-14-2/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-1
- art-53/par-1/item-9: 同項第二号 → 租税特別措置法 第三十七条の十四の二第八項第二号 (Article 37-14-2, paragraph (8), item (ii)), art-37-14-2/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-8/item-2
- art-53/par-1/item-10: 租税特別措置法第四十一条の十二の二第二項から第四項まで → 租税特別措置法 第四十一条の十二の二第二項 (Article 41-12-2, paragraph (2)), art-41-12-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
- art-53/par-1/item-10: 租税特別措置法第四十一条の十二の二第二項から第四項まで → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-53/par-1/item-10: 租税特別措置法第四十一条の十二の二第二項から第四項まで → 租税特別措置法 第四十一条の十二の二第四項 (Article 41-12-2, paragraph (4)), art-41-12-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
- art-53/par-1/item-10: 同条第一項第二号 → 租税特別措置法 第四十一条の十二の二第一項第二号 (Article 41-12-2, paragraph (1), item (ii)), art-41-12-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2
- art-53/par-1/item-10: この号 → 所得税法施行規則 第五十三条第一項第十号 (Article 53, paragraph (1), item (x)), art-53/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-10
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第一号 (Article 53, paragraph (1), item (i)), art-53/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-1
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第十号 (Article 53, paragraph (1), item (x)), art-53/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-10
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第二号 (Article 53, paragraph (1), item (ii)), art-53/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-2
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第三号 (Article 53, paragraph (1), item (iii)), art-53/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-3
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第四号 (Article 53, paragraph (1), item (iv)), art-53/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-4
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第五号 (Article 53, paragraph (1), item (v)), art-53/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-5
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第六号 (Article 53, paragraph (1), item (vi)), art-53/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-6
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第七号 (Article 53, paragraph (1), item (vii)), art-53/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-7
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第八号 (Article 53, paragraph (1), item (viii)), art-53/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-8
- art-53/par-1/item-11: 前各号 → 所得税法施行規則 第五十三条第一項第九号 (Article 53, paragraph (1), item (ix)), art-53/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-9
- art-53/par-2: 法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-53/par-2: 同条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- art-53/par-2: 第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3
- art-53/par-2: 租税特別措置法第八条の四第四項 → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-4
- art-53/par-2: 第五項 → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-5
- art-53/par-2: 第六項 → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6
- art-53/par-2: 同法第三十七条の十一の三第七項 → 租税特別措置法 第三十七条の十一の三第七項 (Article 37-11-3, paragraph (7)), art-37-11-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
- art-53/par-2: 第九項 → 租税特別措置法 第三十七条の十一の三第九項 (Article 37-11-3, paragraph (9)), art-37-11-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-9
- art-53/par-2: 同法第三十七条の十四の二第二十八項 → 租税特別措置法 第三十七条の十四の二第二十八項 (Article 37-14-2, paragraph (28)), art-37-14-2/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-28
- art-53/par-2: 第二十九項 → 租税特別措置法 第三十七条の十四の二第二十九項 (Article 37-14-2, paragraph (29)), art-37-14-2/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-29
- art-53/par-2: 同法第四十一条の十二の二第八項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-53/par-2: 第九項 → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-53/par-2: 第十項 → 租税特別措置法 第四十一条の十二の二第十項 (Article 41-12-2, paragraph (10)), art-41-12-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
- art-53/par-2: 法第二百二十六条第一項から第三項まで → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-53/par-2: 法第二百二十六条第一項から第三項まで → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2
- art-53/par-2: 法第二百二十六条第一項から第三項まで → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-53/par-2: 第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- art-53/par-2: 令第二百六十七条第二項 → e-Gov law 340CO0000000096, 第二百六十七条第二項 (Article 267, paragraph (2)), art-267/par-2 — not held in this collection
- art-53/par-2: 前項 → 所得税法施行規則 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1
- art-53/par-2: この項 → 所得税法施行規則 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-2 · https://japanlaw.org/l/340M50000040011/art-53/par-2
- art-54/par-1: 法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- art-54/par-1: 第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- art-54/par-1: 法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/income-tax-act/art-142/par-1 · https://japanlaw.org/l/340AC0000000033/art-142/par-1
- art-54/par-1/item-1: 法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/income-tax-act/art-142/par-1 · https://japanlaw.org/l/340AC0000000033/art-142/par-1
- art-54/par-1/item-1: 次項第一号 → 所得税法施行規則 第五十四条第二項第一号 (Article 54, paragraph (2), item (i)), art-54/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-1
- art-54/par-1/item-2: 前号 → 所得税法施行規則 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1
- art-54/par-1/item-3: 法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/ja/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- art-54/par-1/item-3: 第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- art-54/par-1/item-4: 第一号 → 所得税法施行規則 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-1
- art-54/par-2: 法第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-54/par-2: 第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-54/par-2: 法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/income-tax-act/art-142/par-1 · https://japanlaw.org/l/340AC0000000033/art-142/par-1
- art-54/par-2: 前項 → 所得税法施行規則 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1 · https://japanlaw.org/l/340M50000040011/art-54/par-1
- art-54/par-2/item-2: 法第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-54/par-2/item-2: 第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-54/par-2/item-3: 法第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/ja/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-54/par-2/item-3: 第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-54/par-3: 令第二百七十三条第一項 → e-Gov law 340CO0000000096, 第二百七十三条第一項 (Article 273, paragraph (1)), art-273/par-1 — not held in this collection
- art-54/par-3: 前項第一号 → 所得税法施行規則 第五十四条第二項第一号 (Article 54, paragraph (2), item (i)), art-54/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-54/par-2/item-1
- art-55/par-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- art-55/par-1/item-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- art-55/par-1/item-2: 前号 → 所得税法施行規則 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-1
- art-55/par-1/item-3: 法第百五十条第一項 → 所得税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/ja/income-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000033/art-150/par-1
- art-55/par-1/item-3: 法第百五十一条第一項 → 所得税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/income-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000033/art-151/par-1
- art-55/par-1/item-3: 第一号 → 所得税法施行規則 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-1
- art-55/par-1/item-3: 同条第二項 → 所得税法 第百五十一条第二項 (Article 151, paragraph (2)), art-151/par-2 — https://japanlaw.org/ja/income-tax-act/art-151/par-2 · https://japanlaw.org/l/340AC0000000033/art-151/par-2
- art-55/par-1/item-4: 法第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/ja/income-tax-act/art-143 · https://japanlaw.org/l/340AC0000000033/art-143
- art-56/par-1: 法第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/ja/income-tax-act/art-143 · https://japanlaw.org/l/340AC0000000033/art-143
- art-56/par-1: 法第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/ja/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57 · https://japanlaw.org/l/340M50000040011/art-57
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58 · https://japanlaw.org/l/340M50000040011/art-58
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-59 · https://japanlaw.org/l/340M50000040011/art-59
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-62 · https://japanlaw.org/l/340M50000040011/art-62
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63 · https://japanlaw.org/l/340M50000040011/art-63
- art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-64 · https://japanlaw.org/l/340M50000040011/art-64
- art-56/par-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-56/par-2: 前項 → 所得税法施行規則 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1
- art-56/par-2: 第六十条 → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60
- art-56/par-3: 第一項 → 所得税法施行規則 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1
- art-57/par-1/item-1: 法第二十六条第一項 → 所得税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/income-tax-act/art-26/par-1 · https://japanlaw.org/l/340AC0000000033/art-26/par-1
- art-58/par-1: 次条 → 所得税法施行規則 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-59 · https://japanlaw.org/l/340M50000040011/art-59
- art-58/par-2: 前項 → 所得税法施行規則 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58/par-1 · https://japanlaw.org/l/340M50000040011/art-58/par-1
- art-60/par-1: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1
- art-60/par-1: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-60/par-1: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3
- art-60/par-1: 同条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125
- art-60/par-1: 法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- art-60/par-1: 次条 → 所得税法施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61
- art-60/par-2: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1
- art-60/par-2: この条 → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60
- art-60/par-3: 前二項 → 所得税法施行規則 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1
- art-60/par-3: 前二項 → 所得税法施行規則 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-2 · https://japanlaw.org/l/340M50000040011/art-60/par-2
- art-60/par-3: 令第九十九条第一項 → e-Gov law 340CO0000000096, 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — not held in this collection
- art-60/par-3: 令第九十九条の二 → e-Gov law 340CO0000000096, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-60/par-3: 令第百五条第一項 → e-Gov law 340CO0000000096, 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — not held in this collection
- art-60/par-3: 令第百十九条の二第一項 → e-Gov law 340CO0000000096, 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — not held in this collection
- art-60/par-3: 令第百一条 → e-Gov law 340CO0000000096, 第百一条 (Article 101), art-101 — not held in this collection
- art-60/par-3: 第百七条 → e-Gov law 340CO0000000096, 第百七条 (Article 107), art-107 — not held in this collection
- art-60/par-3: 第百十九条の四 → e-Gov law 340CO0000000096, 第百十九条の四 (Article 119-4), art-119-4 — not held in this collection
- art-60/par-3: 令第百二条第一項 → e-Gov law 340CO0000000096, 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — not held in this collection
- art-60/par-3: 第百八条第一項 → e-Gov law 340CO0000000096, 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — not held in this collection
- art-60/par-3: 第百十九条の五第一項 → e-Gov law 340CO0000000096, 第百十九条の五第一項 (Article 119-5, paragraph (1)), art-119-5/par-1 — not held in this collection
- art-61/par-1: 前条第一項 → 所得税法施行規則 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1
- art-61/par-2: 前項 → 所得税法施行規則 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-1 · https://japanlaw.org/l/340M50000040011/art-61/par-1
- art-63/par-1: 第六十条第一項 → 所得税法施行規則 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1
- art-63/par-1: 第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3
- art-63/par-1/item-1: 第五十八条 → 所得税法施行規則 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58 · https://japanlaw.org/l/340M50000040011/art-58
- art-63/par-2: 前項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1
- art-63/par-2: 令第百九十五条第一号 → e-Gov law 340CO0000000096, 第百九十五条第一項第一号 (Article 195, paragraph (1), item (i)), art-195/par-1/item-1 — not held in this collection
- art-63/par-2: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1
- art-63/par-2: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-63/par-2: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3
- art-63/par-2: 同項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3
- art-63/par-3: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1
- art-63/par-3: 同項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3
- art-63/par-3: 第五十八条第一項 → 所得税法施行規則 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58/par-1 · https://japanlaw.org/l/340M50000040011/art-58/par-1
- art-63/par-4: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1
- art-63/par-4: 第二項 → 所得税法施行規則 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-2 · https://japanlaw.org/l/340M50000040011/art-63/par-2
- art-63/par-5: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1
- art-63/par-5: 第一項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3
- art-63/par-5: 前項 → 所得税法施行規則 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-4 · https://japanlaw.org/l/340M50000040011/art-63/par-4
- art-63/par-6: 前項 → 所得税法施行規則 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5
- art-63/par-7: 第五項 → 所得税法施行規則 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5
- art-64/par-1: 第五十八条から第六十二条まで → 所得税法施行規則 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58 · https://japanlaw.org/l/340M50000040011/art-58
- art-64/par-1: 第五十八条から第六十二条まで → 所得税法施行規則 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-59 · https://japanlaw.org/l/340M50000040011/art-59
- art-64/par-1: 第五十八条から第六十二条まで → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60
- art-64/par-1: 第五十八条から第六十二条まで → 所得税法施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61
- art-64/par-1: 第五十八条から第六十二条まで → 所得税法施行規則 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-62 · https://japanlaw.org/l/340M50000040011/art-62
- art-65/par-1: 法第百四十九条 → 所得税法 第百四十九条 (Article 149), art-149 — https://japanlaw.org/ja/income-tax-act/art-149 · https://japanlaw.org/l/340AC0000000033/art-149
- art-65/par-1: この項 → 所得税法施行規則 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1
- art-65/par-2: 第五十六条第一項 → 所得税法施行規則 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1
- art-65/par-2: 前項 → 所得税法施行規則 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1
- art-66/par-1: 法第百五十一条第一項 → 所得税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/income-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000033/art-151/par-1
- art-66/par-1/item-1: 法第百五十一条第一項 → 所得税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/income-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000033/art-151/par-1
---
## Sources
- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-27
- 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 (所得税法施行規則), Article 47-4, paragraph (1), item (v) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), 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-20261027T141748-040, 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-20261027T141748-040, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-030, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-032, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-033, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-034, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-034, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-035, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-035, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-036, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-037, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-002, 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