1 条
居住者に対し国内において第百七十四条第三号から第八号まで（内国法人に係る所得税の課税標準）に掲げる給付補てん金、利息、利益又は差益の支払をする者は、その支払の際、その給付補てん金、利息、利益又は差益について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
A person paying a Resident, in Japan, compensation for periodic deposits, finance charges, profits, or margin profits as set forth in Article 174, items (iii) through (viii) (Tax Base for a Domestic Corporation's Income Taxes) must withhold income taxes from that compensation for periodic deposits, finance charges, profits, or margin profits at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.