# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百九条 (Article 309) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-309. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三百九条 (Article 309)（日払の給与等の意義） — address `art-309` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-309 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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 caption: machine translation, not official art-309 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-309 **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。 art-309/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-309/par-1 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). machine translation, not official --- ## Cites - art-309/par-1: 法第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-3 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十七条第一項（その他の源泉徴収に係る所得税に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-100, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06