# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の二 (Article 319-2)

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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: 第三百十九条の二 (Article 319-2)（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供） — address `art-319-2`
- 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-319-2
- 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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### 第三百十九条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供） — Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-319-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2</sup>

    **第一項**  法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する政令で定める要件は、次に掲げる要件とする。
    <sup>art-319-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1</sup>
    The requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are to be the following requirements:
    <sup>machine translation, not official</sup>

      **一**  法第百九十八条第二項に規定する給与等の支払を受ける居住者（次号において「給与等の支払を受ける居住者」という。）が行う同項に規定する電磁的方法（次項において「電磁的方法」という。）による同条第二項に規定する記載事項（以下この項において「記載事項」という。）の提供を適正に受けることができる措置を講じていること。
      <sup>art-319-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1/item-1</sup>
      measures have been taken to enable proper receipt of the provision of the required particulars prescribed in Article 198, paragraph (2) of the Act (hereinafter in this paragraph referred to as "required particulars"), by the electronic or magnetic means prescribed in that paragraph (referred to as "electronic or magnetic means" in the following paragraph), made by a Resident receiving salary or other wage prescribed in paragraph (2) of that Article (referred to as a "Resident receiving salary or other wage" in the following item);
      <sup>machine translation, not official</sup>

      **二**  法第百九十八条第二項の規定により提供を受けた記載事項について、その提供をした給与等の支払を受ける居住者を特定するための必要な措置を講じていること。
      <sup>art-319-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1/item-2</sup>
      necessary measures have been taken to identify the Resident receiving salary or other wage who provided the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act;
      <sup>machine translation, not official</sup>

      **三**  法第百九十八条第二項の規定により提供を受けた記載事項について、電子計算機の映像面への表示及び書面への出力をするための必要な措置を講じていること。
      <sup>art-319-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1/item-3</sup>
      necessary measures have been taken to display the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act on the screen of a computer and to output them in writing.
      <sup>machine translation, not official</sup>

    **第二項**  法第百九十八条第五項に規定する給与等の支払を受ける居住者は、法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書の提出の際に経由すべき給与等の支払者に対し、前条に規定する書類に記載されるべき事項を電磁的方法により提供するときは、当該書類に記載されるべき事項が記録された電子証明書等を当該申告書に記載すべき事項と併せて提供しなければならない。
    <sup>art-319-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-2</sup>
    A Resident receiving salary or other wage prescribed in Article 198, paragraph (5) of the Act must, where providing, by electronic or magnetic means, the matters to be stated in the documents prescribed in the preceding Article to the person paying the salary or other wage through whom the Resident is to submit the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, provide an electronic certificate, etc. in which the matters to be stated in those documents are recorded, together with the matters to be stated in that return form.
    <sup>machine translation, not official</sup>

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## Cites
- art-319-2/par-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033)
- art-319-2/par-1/item-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033)
- art-319-2/par-1/item-1: 次号 → 所得税法施行令 第三百十九条の二第一項第二号 (Article 319-2, paragraph (1), item (ii)), art-319-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1/item-2
- art-319-2/par-1/item-1: 同項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1
- art-319-2/par-1/item-1: 次項 → 所得税法施行令 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-2
- art-319-2/par-1/item-2: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033)
- art-319-2/par-1/item-3: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033)
- art-319-2/par-2: 法第百九十八条第五項 → 所得税法 第百九十八条第五項 (Article 198, paragraph (5)), art-198/par-5 — https://japanlaw.org/en/income-tax-act/art-198/par-5 (e-Gov law ID 340AC0000000033)
- art-319-2/par-2: 法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033)
- art-319-2/par-2: 前条 → 所得税法施行令 第三百十九条 (Article 319), art-319 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三百十九条第一項（保険料控除申告書に関する書類等の提出又は提示） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1
- 所得税法施行令 第三百十九条の二第一項第一号（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1/item-1
- 所得税法施行令 第三百十九条の四第一項（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-4/par-1
- 所得税法施行令 第三百十九条の十一第一項（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-11/par-1
- 所得税法施行令 附則第十九条第一項（給与所得者の源泉徴収に関する申告書等に記載すべき事項の電磁的方法による提供に係る承認等に関する手続に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19/par-1
- 所得税法施行令 附則第十四条第一項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-145/art-14/par-1

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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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-082, 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