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Regulation for Enforcement of the Income Tax Act

Article 93, paragraph (2), item (iv)

第九十三条第二項第四号

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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  1. In force today

    where the amount of payment during the year to the same person of salary or other wage other than that prescribed in the preceding three items is 500,000 yen or less.

    同一人に対するその年中の前三号に規定する給与等以外の給与等の支払金額が五十万円以下である場合

  2. Not yet in force Ministry of Finance Order No. 12 of 2023 Removed

    where the amount of payment during the year to the same person of salary or other wage other than that prescribed in the preceding three items is 500,000 yen or less.

    同一人に対するその年中の前三号に規定する給与等以外の給与等の支払金額が五十万円以下である場合

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