# 所得税法 / Income Tax Act — 第百五十八条 (Article 158) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-158. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第百五十八条 (Article 158)（事業所の所得の帰属の推定） — address `art-158` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-158 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百五十八条（事業所の所得の帰属の推定） — (Presuming the Attribution of Income of a Place of Business) caption: Ministry of Justice translation — Japanese Law Translation Database System art-158 · https://japanlaw.org/ja/income-tax-act/art-158 **第一項** 法人に十五以上の支店、工場その他の事業所がある場合において、その事業所の三分の二以上に当たる事業所につき、その事業所の所長、主任その他のその事業所に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人が前に当該事業所において個人として同一事業を営んでいた事実があるときは、その法人の各事業所における資金の預入及び借入れ、商品の仕入れ及び販売その他の取引のすべてがその法人の名で行なわれている場合を除き、税務署長は、当該各事業所の主宰者が当該各事業所から生ずる収益を享受する者であると推定して、更正又は決定をすることができる。 art-158/par-1 · https://japanlaw.org/ja/income-tax-act/art-158/par-1 If a corporation has 15 or more branch offices, factories, and other places of business, and at two-thirds or more of its places of business, the director or chief officer of that place of business or any other person in charge of business at that place of business, the relative of the person in charge or any other individual uniquely related to the person in charge as prescribed by Cabinet Order formerly conducted business at that place of business as an individual, the district tax office director, in making a Reassessment or reaching a Tax-Office Decision, may presume that the person in charge of each of the corporation's places of business has the enjoyment of the proceeds arising from that place of business, unless all deposits and borrowings of funds, purchases and sales of commodities, and other transactions at the corporation's places of business are conducted in the name of the corporation. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第三十六条第一項第一号（実質課税額等の第二次納税義務） — https://japanlaw.org/ja/national-tax-collection-act/art-36/par-1/item-1 (e-Gov law ID 334AC0000000147) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05