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This text is not in force yetIt on 11 December 2026, in 40 days
Read the text in force →所得税法施行規則
Chapter VI Payment of Withheld Income Taxes
The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 17 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The form of the statement prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Act is as set forth in Appended Table III (1) through Appended Table III (6).
法第二百二十条（源泉徴収に係る所得税の納付手続）に規定する計算書の書式は、別表第三（一）から別表第三（六）までによる。