Regulation for Enforcement of the Income Tax Act
Article 93, paragraph (2)
第九十三条第二項
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
In force today
In the case of the preceding paragraph, where any of the cases set forth in the following items applies, the Withholding receipt under that paragraph for the salary or other wage falling under that item need not be submitted to the district director.
前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する給与等に係る同項の源泉徴収票は、税務署長に提出することを要しない。
In the case of the preceding paragraph, where
any of the cases set forth in the following items appliesthe amount of salary or other wage paid during the year to the same person (limited to a person who retired in the course of the year) is 300,000 yen or less, the Withholding receipt under that paragraph forthethat salary or other wagefalling under that itemneed not be submitted to the district director.前項の場合において、
次の各号に掲げる場合に該当するときは、当該各号の規定に該当する同一人（その年の中途において退職した者に限る。）に対するその年中の給与等の支払金額が三十万円以下であるときは、当該給与等に係る同項の源泉徴収票は、税務署長に提出することを要しない。