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Order for Enforcement of the Income Tax Act

Article 319-12, paragraph (1)

第三百十九条の十二第一項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,180,000 yen.

    法第二百三条の七(源泉徴収を要しない公的年金等)に規定する政令で定める金額は、百十八万円とする。

  2. Not yet in force Cabinet Order No. 93 of 2026 Reworded

    The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,180,0001,220,000 yen.

    法第二百三条の七(源泉徴収を要しない公的年金等)に規定する政令で定める金額は、百十八万百二十二万円とする。

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