Regulation for Enforcement of the Income Tax Act
Article 94-2, paragraph (3)
第九十四条の二第三項
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
The provisions of Article 93, paragraph (3) (Procedures for Approval by the District Director) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.
第九十三条第三項（税務署長の承認に係る手続）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。
The provisions of Article 93, paragraph (3) (
Procedures for Approval by the District DirectorWithholding Receipts for Salaries or Other Wages) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.第九十三条第三項（
税務署長の承認に係る手続給与等の源泉徴収票）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。