# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十八条 (Article 318)

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- 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: 第三百十八条 (Article 318)（源泉控除対象親族等を従たる給与についての扶養控除等申告書に追加する場合の手続） — address `art-318`
- 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-318
- 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.

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### 第三百十八条（源泉控除対象親族等を従たる給与についての扶養控除等申告書に追加する場合の手続） — Procedures for Adding a Relative for Withholding Deduction, etc. to a Return for Deduction for Dependents, etc. Regarding Secondary Salaries
<sup>caption: machine translation, not official</sup>
<sup>art-318 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-318</sup>

    **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）の規定により従たる給与についての扶養控除等申告書を提出した居住者が、その年において提出した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記載をした同条第一項第六号に規定する源泉控除対象配偶者又は源泉控除対象親族（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同号に規定する源泉控除対象配偶者又は源泉控除対象親族を含む。）を法第百九十五条第一項第三号に規定する源泉控除対象配偶者又は源泉控除対象親族としようとする場合には、当該源泉控除対象配偶者又は源泉控除対象親族について異動が生じたものとみなして法第百九十四条第三項及び第百九十五条第三項の規定を適用する。
    <sup>art-318/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-318/par-1</sup>
    Where a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries pursuant to the provisions of Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act seeks to make a spouse for withholding deduction or a relative for withholding deduction 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 submitted in that year, as prescribed in paragraph (1), item (vi) of that Article (including a spouse for withholding deduction or a relative for withholding deduction prescribed in that item for whom a statement that there has been no change was made in lieu of that statement pursuant to the provisions of paragraph (2) of that Article), a spouse for withholding deduction or a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iii) of the Act, the provisions of Article 194, paragraph (3) and Article 195, paragraph (3) of the Act apply by deeming that a change has occurred with regard to that spouse for withholding deduction or relative for withholding deduction.
    <sup>machine translation, not official</sup>

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## Cites
- art-318/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033)
- art-318/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033)
- art-318/par-1: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/en/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033)
- art-318/par-1: 同条第一項第六号 → 所得税法 第百九十四条第一項第六号 (Article 194, paragraph (1), item (vi)), art-194/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-318/par-1: 同条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/en/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033)
- art-318/par-1: 法第百九十五条第一項第三号 → 所得税法 第百九十五条第一項第三号 (Article 195, paragraph (1), item (iii)), art-195/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-195/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-318/par-1: 第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 (e-Gov law ID 340AC0000000033)

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## 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-20261106T173921-081, 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