# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十三条 (Article 313) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-313. 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: 第三百十三条 (Article 313)（給与等の支払者が還付できなかつた場合の処理） — address `art-313` - 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-313 - 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 caption: machine translation, not official art-313 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-313 **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。 art-313/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-1 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: machine translation, not official **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 art-313/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-1/item-1 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; machine translation, not official **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 art-313/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-1/item-2 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. machine translation, not official **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。 art-313/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-2 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. machine translation, not official --- ## Cites - art-313/par-1: 前条 → 所得税法施行令 第三百十二条 (Article 312), art-312 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-312 - art-313/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - art-313/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033) - art-313/par-1: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/en/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/en/income-tax-act/art-183 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/en/income-tax-act/art-192 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-1: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/en/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-313/par-1/item-2: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/en/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-313/par-2: 前項 → 所得税法施行令 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-1 - art-313/par-2: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/en/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百十三条第二項（給与等の支払者が還付できなかつた場合の処理） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-2 - 所得税法施行令 附則第八条第一項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-8/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-20261106T173921-080, 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