Income Tax Act
Article 226, paragraph (3)
第二百二十六条第三項
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
A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (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）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。
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 districttax officedirector 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。