# 所得税法 / Income Tax Act — 第二百二十七条の二 (Article 227-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-227-2. 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: 第二百二十七条の二 (Article 227-2)（有限責任事業組合等に係る組合員所得に関する計算書） — address `art-227-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-227-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-227-2 - 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. --- ### 第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書） — (Statement of Partner Income from a Limited Liability Business Partnership) caption: Ministry of Justice translation — Japanese Law Translation Database System art-227-2 · https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2 **第一項** 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項（有限責任事業組合契約）に規定する有限責任事業組合契約によつて成立する同法第二条（定義）に規定する有限責任事業組合の業務を執行する同法第二十九条第三項（会計帳簿の作成及び保存）に規定する組合員又は投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項（投資事業有限責任組合契約）に規定する投資事業有限責任組合契約によつて成立する同法第二条第二項（定義）に規定する投資事業有限責任組合の業務を執行する無限責任組合員は、財務省令で定めるところにより、当該有限責任事業組合又は投資事業有限責任組合に係る各組合員（当該有限責任事業組合契約又は投資事業有限責任組合契約に定める計算期間の中途において脱退又は加入をした組合員を含む。）に生ずる利益の額又は損失の額につき、当該有限責任事業組合又は投資事業有限責任組合に係る組合員所得に関する計算書を、当該計算期間の終了の日の属する年の翌年一月三十一日（当該投資事業有限責任組合の無限責任組合員が提出する場合には、同日又は政令で定める日のいずれか遅い日）までに、税務署長に提出しなければならない。 art-227-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-227-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-227-2/par-1 A partner as prescribed in Article 29, paragraph (3) (Preparation and Filing of Accounting Books) of the Limited Liability Partnership Act (Act No. 40 of 2005) that undertakes the executive management of the business of a limited liability business partnership as prescribed in Article 2 (Definitions) of that Act which is formed based on a limited liability business partnership agreement as prescribed in Article 3, paragraph (1) (Limited Liability Business Partnership Agreement) of that Act, or a general partner with unlimited liability that undertakes the executive management of the business of an investment limited partnership as prescribed in Article 2, paragraph (2) (Definitions) of the Act on Limited Liability Partnership Agreements for Investment (Act No. 90 of 1998) which is formed based on a limited liability partnership agreement for investment prescribed in Article 3, paragraph (1) (Limited Liability Partnership Agreements for Investment) of that Act must submit a statement of partner income from the limited liability business partnership or the investment limited partnership to the district tax office director, for the profits arising or losses incurred by each partner of the limited liability business partnership or investment limited partnership (this includes any partner withdrawing from or joining the partnership partway through the accounting period stipulated in the limited liability business partnership agreement or investment limited partnership agreement), pursuant to Ministry of Finance Order, by January 31 of the year after that in which the final day of the accounting period falls (or by either that day or the day specified by Cabinet Order, whichever comes later, if a general partner with unlimited liability in the investment limited partnership submits that statement). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-227-2/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-227-2/par-1: 同法第二条 → e-Gov law 417AC0000000040, 第二条 (Article 2), art-2 — not held in this collection - art-227-2/par-1: 同法第二十九条第三項 → e-Gov law 417AC0000000040, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection - art-227-2/par-1: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-227-2/par-1: 同法第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection ## Cited by 16 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項第一号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1/sub-2 - 所得税法 第二百二十八条第一項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1 - 所得税法 第二百二十八条第二項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2 - 所得税法 第二百二十八条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1 - 所得税法 第二百二十八条の四第三項（支払調書等の提出の特例） — https://japanlaw.org/ja/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3 - 所得税法 第二百二十八条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/ja/income-tax-act/art-228-4/par-4 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-4 - 所得税法 第二百四十二条第一項第五号 — https://japanlaw.org/ja/income-tax-act/art-242/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-5 - 所得税法 附則第三十条第一項（支払調書等の提出に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-1 - 所得税法 附則第二十九条第一項（有限責任事業組合等に係る組合員所得に関する計算書に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-29/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-29/par-1 - 所得税法 附則第三十条第三項（名義人受領の配当所得等の調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-30/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-30/par-3 - 所得税法施行規則 第一条の五第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-5/par-2 · https://japanlaw.org/l/340M50000040011/art-1-5/par-2 - 所得税法施行規則 第九十六条の二第一項（有限責任事業組合等に係る組合員所得に関する計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1 - 所得税法施行規則 第九十七条第一項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1 - 所得税法施行規則 第九十七条第五項（名義人受領の配当所得等の調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5 - 租税特別措置法 第四十一条の二十一第十五項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/ja/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05