Article 226 · (Withholding Receipts)第二百二十六条（源泉徴収票）
Read it in the amended law- ChangedArticle 226, paragraph (3)
A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (
Definition of Public Pensions and Retirement PackagesMiscellaneous Income) (hereinafter referred to as a "public pension or retirement package" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the public pension or retirement package that it has been decided will be paid in that year, for each person being paid a public pension or retirement package, and must submit one copy to the district tax office director and issue the other to the person being paid the public pension or retirement package by January 31 of the following year. The proviso to paragraph (1) applies mutatis mutandis in such a case.居住者に対し国内において第三十五条第三項（
公的年金等の定義雑所得）に規定する公的年金等（以下この章において「公的年金等」という。）の支払をする者は、財務省令で定めるところにより、その年において支払の確定した公的年金等について、その公的年金等の支払を受ける者の各人別に源泉徴収票二通を作成し、その年の翌年一月三十一日までに、一通を税務署長に提出し、他の一通を公的年金等の支払を受ける者に交付しなければならない。この場合においては、第一項ただし書の規定を準用する。 - AddedArticle 226, paragraph (6)
If a person paying a salary or other wage as referred to in paragraph (1) or a public pension or retirement package as referred to in paragraph (3) submits a report set forth in one of the following items (limited to a report stating the particulars specified by Ministry of Finance Order as those to be stated in a withholding receipt under paragraph (1) or (3)) to the mayor of the municipality specified in that item, the person paying that salary or other wage or public pension or retirement package is deemed to have submitted a withholding receipt under paragraph (1) or (3) for the salary or other wage or public pension or retirement package stated in that report:
第一項の給与等又は第三項の公的年金等の支払をする者が次の各号に掲げる報告書（第一項又は第三項の規定による源泉徴収票に記載すべきものとして財務省令で定める事項の記載のあるものに限る。）を当該各号に定める市町村の長に提出した場合には、これらの報告書に記載された給与等又は公的年金等については、当該給与等又は公的年金等の支払をする者は、第一項又は第三項の規定による源泉徴収票の提出をしたものとみなす。
- AddedArticle 226, paragraph (6), item (i)
a salary payment report required to be submitted pursuant to Article 317-6, paragraph (1) or (3) (Obligation to Submit Salary Payment Reports, etc.) of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 1, paragraph (2) (Terms) of that Act; the same applies hereinafter in this item): the mayor of the municipality prescribed in Article 317-6, paragraph (1) or (3) of that Act;
地方税法第三百十七条の六第一項又は第三項（給与支払報告書等の提出義務）（これらの規定を同法第一条第二項（用語）において準用する場合を含む。以下この号において同じ。）の規定により提出すべき給与支払報告書 同法第三百十七条の六第一項又は第三項に規定する市町村の長
- AddedArticle 226, paragraph (6), item (ii)
a public pension or retirement package payment report required to be submitted pursuant to Article 317-6, paragraph (4) of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 1, paragraph (2) of that Act; the same applies hereinafter in this item): the mayor of the municipality prescribed in Article 317-6, paragraph (4) of that Act.
地方税法第三百十七条の六第四項（同法第一条第二項において準用する場合を含む。以下この号において同じ。）の規定により提出すべき公的年金等支払報告書 同法第三百十七条の六第四項に規定する市町村の長