第一章から前章まで（源泉徴収）の規定により所得税を徴収して納付すべき者がその所得税を納付しなかつたときは、税務署長は、その所得税をその者から徴収する。
If a person required to withhold and pay over income taxes pursuant to the provisions of Chapter I through the preceding Chapter (Withholding) fails to pay those income taxes, the district director collects those income taxes from that person.
税務署長は、前項の場合において、次の各号に掲げる支払の日又は支払金額（これらのうち、青色申告書を提出した個人の不動産所得、事業所得及び山林所得を生ずべき業務に係る支払に係るもの並びに法人税法第二条第三十六号（定義）に規定する青色申告書を提出した法人の支払（その法人が同法第百三十一条（推計による更正又は決定）に規定する通算法人である場合には、当該通算法人の同条に規定する各事業年度に係る支払を除く。）に係るものを除く。）の区分に応じ当該各号に定める事項により、当該各号に掲げる支払の日を推定し、又は当該各号に掲げる支払金額を推計して、同項に規定する所得税を同項に規定する者から徴収することができる。
In the case referred to in the preceding paragraph, the district director may collect the income taxes prescribed in that paragraph from the person prescribed in that paragraph by presuming the day of a payment set forth in each of the following items or estimating the amount of a payment set forth in each of those items, based on the matters specified in the relevant item according to the category of the day of payment or the amount of payment set forth in that item (excluding, among these, those relating to payments connected with a business that generates the real property income, business income, or timber income of an individual who has filed a Blue Return, and those relating to payments of a corporation that has filed a Blue Return prescribed in Article 2, item (xxxvi) (Definitions) of the Corporation Tax Act (if that corporation is a group tax sharing corporation prescribed in Article 131 (Reassessment or Determination by Estimation) of that Act, excluding payments of that group tax sharing corporation for each business year prescribed in that Article)):
第二章（給与所得に係る源泉徴収）の規定による源泉徴収の対象となる第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）の支払の日又は給与等の支払を受けた者ごとの給与等の支払金額 当該給与等の支払をした者が定めている給与等の支払に関する規程並びに当該給与等の支払を受けた者の労務に従事した期間、労務の性質及びその提供の程度
the day of payment of salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) that are subject to withholding pursuant to the provisions of Chapter II (Withholding from Salary Income) (hereinafter referred to as "salary or other wages" in this Article), or the amount of salary or other wages paid to each person who received payment of salary or other wages: the rules on the payment of salary or other wages established by the person who paid the salary or other wages, and the period during which the person who received payment of the salary or other wages engaged in work, the nature of that work, and the extent to which it was provided;
第三章（退職所得に係る源泉徴収）の規定による源泉徴収の対象となる第百九十九条（源泉徴収義務）に規定する退職手当等（以下この条において「退職手当等」という。）の支払の日又は退職手当等の支払を受けた者ごとの退職手当等の支払金額 当該退職手当等の支払をした者が定めている退職手当等の支払に関する規程並びに当該退職手当等の支払を受けた者の労務に従事した期間、労務の性質及びその提供の程度
the day of payment of severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) that is subject to withholding pursuant to the provisions of Chapter III (Withholding from Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this Article), or the amount of severance pay or other such compensation paid to each person who received payment of severance pay or other such compensation: the rules on the payment of severance pay or other such compensation established by the person who paid the severance pay or other such compensation, and the period during which the person who received payment of the severance pay or other such compensation engaged in work, the nature of that work, and the extent to which it was provided;
第四章第一節（報酬、料金、契約金又は賞金に係る源泉徴収）の規定による源泉徴収の対象となる第二百四条第一項（源泉徴収義務）に規定する報酬若しくは料金、契約金若しくは賞金（以下この条において「報酬等」という。）の支払の日又は報酬等の支払を受けた者ごとの報酬等の支払金額 当該報酬又は料金の支払を受けた者の業務を行つた期間、業務の内容及びその提供の程度、当該契約金の支払を受けた者の約する役務の提供の内容並びに当該賞金の支払の事由
the day of payment of remuneration or fees, contract money, or monetary awards prescribed in Article 204, paragraph (1) (Obligation to Withhold Taxes) that are subject to withholding pursuant to the provisions of Chapter IV, Section 1 (Withholding from Remuneration, Fees, Contract Money, or Monetary Awards) (hereinafter referred to as "remuneration or similar payments" in this Article), or the amount of remuneration or similar payments paid to each person who received payment of remuneration or similar payments: the period during which the person who received payment of the remuneration or fees performed services, the content of those services and the extent to which they were provided, the content of the services which the person who received payment of the contract money agreed to provide, and the grounds for payment of the monetary award;
第五章（非居住者又は法人の所得に係る源泉徴収）の規定による源泉徴収の対象となる第二百十二条第一項（源泉徴収義務）に規定する国内源泉所得（給与等、退職手当等又は報酬等に相当するものに限る。以下この条において「国内源泉所得」という。）の支払の日又は国内源泉所得の支払を受けた者ごとの国内源泉所得の支払金額 当該国内源泉所得の前三号の区分に応じ前三号に定める事項
the day of payment of domestic source income prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) that is subject to withholding pursuant to the provisions of Chapter V (Withholding from the Income of Nonresidents and Corporations) (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article), or the amount of domestic source income paid to each person who received payment of domestic source income: the matters specified in the preceding three items according to the category of the domestic source income under the preceding three items.
税務署長は、前項の規定により、同項各号に掲げる支払の日を推定し、又は同項各号に掲げる支払金額を推計することが困難である場合には、次の各号に掲げる支払の日又は支払金額の区分に応じ当該各号に定めるところにより、第一項に規定する所得税を同項に規定する者から徴収することができる。
If it is difficult to presume the day of a payment set forth in each item of the preceding paragraph or to estimate the amount of a payment set forth in each item of that paragraph pursuant to the provisions of that paragraph, the district director may collect the income taxes prescribed in paragraph (1) from the person prescribed in that paragraph as specified in each of the following items according to the category of the day of payment or the amount of payment set forth in that item:
前項第一号に掲げる支払の日又は支払金額 同号の給与等の支払をした個人がその年において業務を営んでいた期間その他の当該給与等の支払をした者の区分に応じ政令で定める期間（以下この号において「給与等の計算期間」という。）における同項第一号に掲げる支払の日をイに掲げる日とし、又は同号に掲げる支払の日若しくはイに掲げる日における同号に掲げる支払金額をロに掲げる金額とする。
the day of payment or the amount of payment set forth in item (i) of the preceding paragraph: the day of payment set forth in item (i) of that paragraph during the period during which the individual who paid the salary or other wages referred to in that item conducted business in that year, or during any other period specified by Cabinet Order according to the category of the person who paid the salary or other wages (hereinafter referred to as the "calculation period for salary" in this item), is to be the day set forth in (a), or the amount of payment set forth in that item on the day of payment set forth in that item or on the day set forth in (a) is to be the amount set forth in (b):
当該給与等の計算期間に属する各月の末日
the last day of each month within the calculation period for salary;
当該給与等の計算期間における当該給与等の支払をした者の給与等の支払金額の総額を当該給与等の計算期間における当該給与等の支払をした者から給与等の支払を受けた者の人数で除し、これを当該給与等の計算期間の月数で除して計算した金額
the amount calculated by dividing the total amount of salary or other wages paid by the person who paid the salary or other wages during the calculation period for salary by the number of persons who received payment of salary or other wages from that person during the calculation period for salary, and then dividing the result by the number of months in the calculation period for salary.
前項第二号に掲げる支払の日又は支払金額 同号の退職手当等の支払をした個人がその年において業務を営んでいた期間その他の当該退職手当等の支払をした者の区分に応じ政令で定める期間（以下この号において「退職手当等の計算期間」という。）における同項第二号に掲げる支払の日をイに掲げる日とし、又は同号に掲げる支払の日若しくはイに掲げる日における同号に掲げる支払金額をロに掲げる金額とする。
the day of payment or the amount of payment set forth in item (ii) of the preceding paragraph: the day of payment set forth in item (ii) of that paragraph during the period during which the individual who paid the severance pay or other such compensation referred to in that item conducted business in that year, or during any other period specified by Cabinet Order according to the category of the person who paid the severance pay or other such compensation (hereinafter referred to as the "calculation period for severance pay" in this item), is to be the day set forth in (a), or the amount of payment set forth in that item on the day of payment set forth in that item or on the day set forth in (a) is to be the amount set forth in (b):
当該退職手当等の計算期間の末日
the last day of the calculation period for severance pay;
当該退職手当等の計算期間における当該退職手当等の支払をした者の退職手当等の支払金額の総額を当該退職手当等の計算期間における当該退職手当等の支払をした者から退職手当等の支払を受けた者の人数で除して計算した金額
the amount calculated by dividing the total amount of severance pay or other such compensation paid by the person who paid the severance pay or other such compensation during the calculation period for severance pay by the number of persons who received payment of severance pay or other such compensation from that person during the calculation period for severance pay.
前項第三号に掲げる支払の日又は支払金額 同号の報酬等の支払をした個人がその年において業務を営んでいた期間その他の当該報酬等の支払をした者の区分に応じ政令で定める期間（以下この号において「報酬等の計算期間」という。）における同項第三号に掲げる支払の日をイに掲げる日とし、又は同号に掲げる支払の日若しくはイに掲げる日における同号に掲げる支払金額をロに掲げる金額とする。
the day of payment or the amount of payment set forth in item (iii) of the preceding paragraph: the day of payment set forth in item (iii) of that paragraph during the period during which the individual who paid the remuneration or similar payments referred to in that item conducted business in that year, or during any other period specified by Cabinet Order according to the category of the person who paid the remuneration or similar payments (hereinafter referred to as the "calculation period for remuneration" in this item), is to be the day set forth in (a), or the amount of payment set forth in that item on the day of payment set forth in that item or on the day set forth in (a) is to be the amount set forth in (b):
当該報酬等の計算期間の末日
the last day of the calculation period for remuneration;
当該報酬等の計算期間における当該報酬等の支払をした者の報酬等の種類ごとの支払金額の総額を当該報酬等の計算期間における当該報酬等の種類ごとの当該報酬等の支払をした者から当該報酬等の支払を受けた者の人数で除して計算した金額
the amount calculated by dividing the total amount paid, for each type of remuneration or similar payments, by the person who paid the remuneration or similar payments during the calculation period for remuneration by the number of persons who received payment of the remuneration or similar payments of that type from that person during the calculation period for remuneration.
the day of payment or the amount of payment set forth in item (iv) of the preceding paragraph: as specified in the preceding three items according to the category of the domestic source income under the preceding three items.
前項第一号ロの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
The number of months referred to in item (i), (b) of the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
税務署長は、第三項の場合において、その支払をした者の収入若しくは支出の状況、生産量、販売量その他の取扱量その他事業の規模又は財産若しくは債務の増減の状況により次の各号に掲げる総額又は人数を推計し、同項の規定により第一項に規定する所得税を同項に規定する者から徴収することができる。
In the case referred to in paragraph (3), the district director may estimate the total amounts or numbers of persons set forth in the following items based on the status of the revenue or expenditure of the person who made the payment, the volume of production, the volume of sales or any other volume handled, or any other scale of business, or the status of increases or decreases in assets or liabilities, and collect the income taxes prescribed in paragraph (1) from the person prescribed in that paragraph pursuant to the provisions of paragraph (3):
the total amount of salary or other wages paid as prescribed in paragraph (3), item (i), (b), or the number of persons who received payment of salary or other wages as prescribed in item (i), (b) of that paragraph;
the total amount of severance pay or other such compensation paid as prescribed in paragraph (3), item (ii), (b), or the number of persons who received payment of severance pay or other such compensation as prescribed in item (ii), (b) of that paragraph;
the total amount paid for each type of remuneration or similar payments as prescribed in paragraph (3), item (iii), (b), or the number of persons who received payment of remuneration or similar payments as prescribed in item (iii), (b) of that paragraph;
国内源泉所得の前三号の区分に応じ前三号に掲げる総額又は人数
the total amounts or numbers of persons set forth in the preceding three items according to the category of the domestic source income under the preceding three items.
税務署長は、第一項から第三項まで及び前項の場合において、その支払が、給与等若しくは国内源泉所得のいずれに該当するか、退職手当等若しくは国内源泉所得のいずれに該当するか、又は報酬等若しくは国内源泉所得のいずれに該当するかを推定してこれらの規定により第一項に規定する所得税を同項に規定する者から徴収することができる。この場合において、これらのいずれに該当するかを推定することが困難であるときは、それぞれ給与等、退職手当等又は報酬等に該当するものとすることができる。
In the cases referred to in paragraphs (1) through (3) and the preceding paragraph, the district director may presume whether a payment falls under salary or other wages or domestic source income, whether it falls under severance pay or other such compensation or domestic source income, or whether it falls under remuneration or similar payments or domestic source income, and collect the income taxes prescribed in paragraph (1) from the person prescribed in that paragraph pursuant to those provisions. In such a case, if it is difficult to presume which of these the payment falls under, the district director may treat it as falling under salary or other wages, severance pay or other such compensation, or remuneration or similar payments, respectively.
第二項から前項までに定めるもののほか、第三項の規定により第一項に規定する所得税の額を計算する場合における第二百五条第二号（徴収税額）に規定する政令で定める金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is provided for in paragraph (2) through the preceding paragraph, the calculation of the amount specified by Cabinet Order prescribed in Article 205, item (ii) (Amount of Taxes Withheld) in calculating the amount of the income taxes prescribed in paragraph (1) pursuant to the provisions of paragraph (3), and any other matters necessary for the application of the provisions of paragraph (3), are specified by Cabinet Order.