第一項
削除
この部分の英訳はまだありません。
この条文はまだされていません2027年1月1日から施行予定（2か月後）
いまの条文を読む →所得税法施行令
第一章 給与所得に係る源泉徴収（第三百七条から第三百十七条まで）
所得税法施行令の一部を改正する政令（令和八年政令第九十三号）による改正後の条文です。変わる言葉に印をつけています。
本則は章ごとのページで読みます。長い章は、さらに条のまとまりごとに分けています。本則の全条文と、この改正が変える附則・別表を示します。この改正が触れていない附則や別表は、いま施行されている条文のページでご覧ください。
第四編 源泉徴収
第一章 給与所得に係る源泉徴収
第一節 源泉徴収義務及び徴収税額
第三百七条
第三百八条
（給与等の月割額等の意義）Meaning of the Monthly Amount of Salary or Other Wage, etc.
第一項
法第百八十五条第一項第一号又は第二号（賞与以外の給与等に係る徴収税額）に規定する給与等の月割額は、法第二十八条第一項（給与所得）に規定する給与等（以下この章において「給与等」という。）の支給すべき額をその給与等の計算期間につき定められている月の整数倍の倍数で除して計算した金額とする。
The monthly amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid, which is the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Chapter referred to as "salary or other wage"), by the multiple, being a whole-number multiple of one month, that is determined for the calculation period for salary of that salary or other wage.
第二項
法第百八十五条第一項第一号又は第二号に規定する給与等の日割額は、給与等の支給すべき額をその給与等の計算の基礎となつた日数で除して計算した金額とする。
The daily amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid by the number of days that formed the basis of the calculation of that salary or other wage.
第三百九条
（日払の給与等の意義）Meaning of Salary or Other Wage Paid on a Daily Basis
第一項
法第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に規定する政令で定める給与等は、日日雇い入れられる者が支払を受ける給与等（一の給与等の支払者から継続して二月をこえて支払を受ける場合におけるその二月をこえて支払を受けるものを除く。）とする。
The salary or other wage specified by Cabinet Order prescribed in Article 185, paragraph (1), item (iii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is salary or other wage received by a person hired on a day-to-day basis (excluding, in the case where the person continuously receives payment from a single person paying the salary or other wage for more than two months, the salary or other wage received for the period exceeding the two months).
第三百十条
（再就職者等の給与等）Salary or Other Wage of a Person Re-employed, etc.
第一項
法第百八十六条第三項（賞与に係る徴収税額）に規定する政令で定める給与等は、同項に規定する他の給与等の支払者が同項に規定する居住者に対して支払うべき給与等のうちその年一月一日から当該支払者が法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者でなくなる日（当該支払者がその年中において当該主たる給与等の支払者でなくなる日が二以上ある場合には、最後に主たる給与等の支払者でなくなる日）までの間に支払うべきことが確定した給与等とする。
The salary or other wage specified by Cabinet Order prescribed in Article 186, paragraph (3) (Amount Withheld from Bonuses) of the Act is, of the salary or other wage that the other person paying the salary or other wage prescribed in that paragraph is to pay to the Resident prescribed in that paragraph, the salary or other wage the payment of which has been finalized during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (if there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day).
第二節 年末調整
第三百十一条
（再就職者等の年末調整の対象となる給与等）Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.
第一項
法第百九十条第一号（年末調整）に規定する政令で定める給与等は、同号に規定する他の給与等の支払者が同号に規定する居住者に対して支払うべき給与等のうちその年一月一日から当該支払者が法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者でなくなる日（当該支払者がその年中において当該主たる給与等の支払者でなくなる日が二以上ある場合には、最後に主たる給与等の支払者でなくなる日）までの間に支払うべきことが確定した給与等とする。
The salary or other wage specified by Cabinet Order prescribed in Article 190, item (i) (Year-End Adjustment) of the Act is to be, out of the salary or other wage that the other person paying the salary or other wage prescribed in that item is to pay to the Resident prescribed in that item, the salary or other wage the payment of which has become fixed during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (where there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day).
第三百十二条
（年末調整による過納額の還付の方法）Method of Refunding Overpaid Amounts through Year-End Adjustment
第一項
法第百九十一条（過納額の還付）の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条に規定する給与等の支払者が法第百八十三条（源泉徴収義務）、第百九十条（年末調整）、第百九十二条（不足額の徴収）、第百九十九条（退職所得に係る源泉徴収義務）、第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）又は第二百十六条（源泉徴収に係る所得税の納期の特例）の規定により納付すべき金額から控除する。
Where a refund is made pursuant to the provisions of Article 191 (Refund of Overpaid Amounts) of the Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the person paying the salary or other wage prescribed in that Article is to pay pursuant to the provisions of Article 183 (Obligation to Withhold Taxes), Article 190 (Year-End Adjustment), Article 192 (Withholding of Shortfalls), Article 199 (Obligation to Withhold Taxes on Retirement Income), Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.), or Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act.
第三百十三条
（給与等の支払者が還付できなかつた場合の処理）Handling Where the Person Paying the Salary or Other Wage Has Been Unable to Make a Refund
第一項
前条の規定を適用する場合において、同条に規定する給与等の支払者が次の各号のいずれかに該当することとなつたときは、当該給与等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長は、法第百九十一条（過納額の還付）の規定により還付すべき金額のうちまだ還付されていない金額を同条に規定する居住者に還付する。
In the case of applying the provisions of the preceding Article, when the person paying the salary or other wage prescribed in that Article comes to fall under any of the following items, the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 191 (Refund of Overpaid Amounts) of the Act the portion of the amount to be refunded pursuant to the provisions of that Article that has not yet been refunded:
一
法第百八十三条（給与所得に係る源泉徴収義務）若しくは第百九十条（年末調整）に規定する給与等の支払者若しくは法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等の支払者でなくなつたこと又はこれらの規定若しくは法第百九十二条（不足額の徴収）若しくは第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）の規定により徴収して納付すべき所得税の額がなくなつたことにより法第百九十一条の規定による還付をすべき金額の全部又は一部を還付することができないこととなつた場合
where, because the person has ceased to be a person paying the salary or other wage prescribed in Article 183 (Obligation to Withhold Taxes on Salary Income) or Article 190 (Year-End Adjustment) of the Act or a person paying severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes on Retirement Income) of the Act, or because there is no longer any amount of income tax to be collected and paid pursuant to the provisions of these Articles or Article 192 (Withholding of Shortfalls) or Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act, it has become impossible to refund all or part of the amount to be refunded pursuant to the provisions of Article 191 of the Act;
二
法第百九十一条の規定による還付をすべきこととなつた日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合
where, even after two months have elapsed from the first day of the month following the month that includes the day on which the refund under the provisions of Article 191 of the Act became due, the whole of the amount to be refunded has still not been refunded.
第二項
前項の規定の適用を受けようとする支払者は、同項各号のいずれかに該当することとなつた旨を記載した書面に、各人別の法第百九十一条の規定による還付をすべき金額及び当該金額のうちまだ還付をされていない部分の金額その他必要な事項を記載した明細書を添附して、これを同項の税務署長に提出しなければならない。
A payer seeking the application of the provisions of the preceding paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded pursuant to the provisions of Article 191 of the Act, the amount of the portion of that amount that has not yet been refunded, and other necessary matters.
第三百十四条
第一項
削除
この部分の英訳はまだありません。
第三百十五条
（税引給与等の月割額の計算）Calculation of Monthly Amount of Salary or Other Wage Net of Tax
第一項
法第百九十二条第二項第二号（不足額の徴収）に規定する月割額として政令で定めるところにより計算した金額は、その年一月からその年最後に給与等の支払を受ける日の属する月（以下この条において「給与の最終支払月」という。）の前月までの間に同号に規定する給与等の支払者から支払を受けた給与等の金額の総額から当該給与等につき法第百八十三条第一項（源泉徴収義務）の規定により徴収された又はされるべき所得税の額の合計額を控除した残額を、その年一月（その年の中途において当該支払者から給与等の支払を受けることとなつた場合には、最初に当該給与等の支払を受けた日の属する月）から給与の最終支払月の前月までの月数で除して計算した金額とする。
The amount calculated as specified by Cabinet Order as the monthly amount prescribed in Article 192, paragraph (2), item (ii) (Withholding of Shortfalls) of the Act is to be the amount calculated by dividing the remainder, obtained by deducting the sum of the amounts of income tax withheld or to be withheld on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) of the Act from the total amount of salary and other wages received from the person paying the salary or other wage prescribed in that item during the period from January of that year until the month preceding the month that includes the day on which the final salary or other wage of that year is received (hereinafter in this Article referred to as the "month of the final salary payment"), by the number of months from January of that year (where one has come to receive salary or other wage from that payer in the middle of that year, the month that includes the day on which one first received that salary or other wage) to the month preceding the month of the final salary payment.
第三百十六条
（年末調整の不足額の徴収猶予を受けるための手続）Procedures for Obtaining Deferment of Collection of Shortfalls in Year-End Adjustment
第一項
法第百九十二条第二項（不足額の徴収）の税務署長の承認を受けようとする者は、次に掲げる事項を記載した申請書を、同項に規定する給与等の支払者を経由して、その年最後に給与等の支払を受ける日の前日までに、当該税務署長に提出しなければならない。この場合において、当該申請書を受理した当該給与等の支払者は、当該申請書に、当該給与等の支払者の個人番号又は法人番号を付記するものとする。
A person who wishes to obtain the approval of the district director under Article 192, paragraph (2) (Withholding of Shortfalls) of the Act must submit a written application stating the following matters to that district director, through the person paying the salary or other wage prescribed in that paragraph, by the day before the day on which the final salary or other wage of that year is received. In this case, the person paying the salary or other wage who has received the written application is to add the individual number or corporate number of that person paying the salary or other wage to that written application:
一
申請者の氏名及び住所（国内に住所がないときは、居所）
the applicant's name and domicile (or residence, if there is no domicile in Japan);
二
当該支払者の氏名又は名称
the name of that payer;
三
前条に規定する給与の最終支払月中に当該支払者から支払を受ける給与等の金額の総額から、当該給与等につき法第百八十三条第一項（源泉徴収義務）及び第百九十条（年末調整）の規定により徴収された又は徴収されるべき所得税の額を控除した残額に相当する金額
the amount equivalent to the remainder obtained by deducting the amount of income tax collected or to be collected on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190 (Year-End Adjustment) of the Act from the total amount of salary and other wages to be received from that payer during the month of the final salary payment prescribed in the preceding Article;
四
前条に定める金額
the amount provided for in the preceding Article;
五
法第百九十条に規定する不足額及びそのうち法第百九十二条第二項の承認を受けようとする金額
the shortfall prescribed in Article 190 of the Act and, out of that amount, the amount for which the applicant seeks the approval under Article 192, paragraph (2) of the Act;
六
その他参考となるべき事項
other matters useful for reference purposes.
第二項
前項の申請書の提出があつた場合において、同項第三号に掲げる金額が同項第四号に掲げる金額の十分の七に相当する金額に満たないときは、税務署長は、法第百九十二条第二項の承認をしなければならない。
Where the written application referred to in the preceding paragraph has been submitted, if the amount listed in item (iii) of that paragraph is less than the amount equivalent to seven-tenths of the amount listed in item (iv) of that paragraph, the district director must grant the approval under Article 192, paragraph (2) of the Act.
第三項
税務署長は、法第百九十二条第二項の承認をする場合には、第一項の給与等の支払者を経由して、申請者に対し、書面によりその旨を通知する。
When granting the approval under Article 192, paragraph (2) of the Act, the district director is to notify the applicant in writing to that effect through the person paying the salary or other wage referred to in paragraph (1).
第三節 給与所得者の源泉徴収に関する申告
第三百十六条の二
（給与所得者の扶養控除等申告書に関する書類の提出又は提示）Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Deduction for Dependents, etc.
第一項
法第百九十四条第一項又は第三項（給与所得者の扶養控除等申告書）の規定による申告書に勤労学生に該当する旨の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）で法第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するものは、これらの者に該当する旨を証する書類として財務省令で定めるものを当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident falls under a working student (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) and who falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) of the Act must attach to that return form, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying that the Resident falls under those persons.
第二項
法第百九十四条第一項又は第三項の規定による申告書に同条第一項第七号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる国外居住親族（同条第五項に規定する国外居住親族をいう。以下この条において同じ。）の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
A Resident who has stated in the return form under Article 194, paragraph (1) or paragraph (3) of the Act the matters listed in paragraph (1), item (vii) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of relatives residing outside Japan listed in the following items (meaning the relatives residing outside Japan prescribed in paragraph (5) of that Article; the same applies hereinafter in this Article), attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.
一
法第百九十四条第一項第七号の同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である国外居住親族（次号及び第三号に掲げる国外居住親族を除く。） 当該国外居住親族が当該居住者の親族に該当する旨
a relative residing outside Japan who is a cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, set forth in Article 194, paragraph (1), item (vii) of the Act (excluding a relative residing outside Japan listed in the following item and item (iii)): that the relative residing outside Japan falls under a relative of that Resident;
二
法第百九十四条第一項第七号に規定する源泉控除対象配偶者である国外居住親族 当該国外居住親族が当該居住者の配偶者に該当する旨
a relative residing outside Japan who is a spouse for withholding deduction prescribed in Article 194, paragraph (1), item (vii) of the Act: that the relative residing outside Japan falls under the spouse of that Resident;
三
法第百九十四条第一項第七号に規定する源泉控除対象親族である国外居住親族 当該国外居住親族が当該居住者の配偶者以外の親族に該当する旨（当該国外居住親族の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）に掲げる者に該当することである場合には、当該国外居住親族が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨）
a relative residing outside Japan who is a relative for withholding deduction prescribed in Article 194, paragraph (1), item (vii) of the Act: that the relative residing outside Japan falls under a relative of that Resident other than the spouse (where the fact by which the relative residing outside Japan falls under a relative for withholding deduction listed in that item is that the relative falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) of the Act, that the relative residing outside Japan falls under a relative of that Resident other than the spouse and falls under a person listed in (b), (1) of that item).
第三項
法第百九十四条第六項の規定による申告書を提出する居住者は、国外居住親族が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの（当該国外居住親族が法第二条第一項第三十四号の二ロ（３）に掲げる者に該当するものとして扶養控除の額に相当する金額の控除を受けようとする場合には、当該国外居住親族が同号ロ（３）に掲げる者に該当することを明らかにする書類として財務省令で定めるもの）を各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
A Resident who submits the return form under Article 194, paragraph (6) of the Act must attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan shares a livelihood with that Resident (where the Resident seeks to receive the deduction of an amount equivalent to the amount of the deduction for Dependents on the basis that the relative residing outside Japan falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, a document specified by Ministry of Finance Order that makes clear that the relative residing outside Japan falls under a person listed in (b), (3) of that item).
第三百十七条
（従たる給与についての扶養控除等申告書の提出ができる場合の判定）Determination of Cases Where a Return for Deduction for Dependents, etc. Regarding Secondary Salaries May Be Submitted
第一項
法第百九十五条第一項（従たる給与についての扶養控除等申告書）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。
The amount calculated as specified by Cabinet Order prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
一
その年中に主たる給与等の支払者から支払を受ける給与等の金額の見積額を法第二十八条第二項（給与所得の金額）に規定する給与等の収入金額とみなして計算した場合における同項に規定する給与所得の金額
the amount of salary income prescribed in Article 28, paragraph (2) (Amount of Salary Income) of the Act, in the case calculated by deeming the estimated amount of salary and other wages to be received during that year from the person paying the principal salary or other wage to be the revenue from salary or other wage prescribed in that paragraph;
二
前号に規定する給与等の金額の見積額から控除されるべき法第七十四条第二項（社会保険料控除）に規定する社会保険料の額の見積額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額の見積額の合計額
the sum of the estimated amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from the estimated amount of salary and other wages prescribed in the preceding item.