# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の五 (Article 319-5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-5. 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: 第三百十九条の五 (Article 319-5)（公的年金等の月割額） — address `art-319-5` - 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-319-5 - 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. --- ### 第三百十九条の五（公的年金等の月割額） — Monthly Amount of Public Pension or Retirement Package caption: machine translation, not official art-319-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-5 **第一項** 法第二百三条の三第一号イ及び第四号（徴収税額）に規定する公的年金等の月割額として政令で定める金額は、同条に規定する公的年金等の金額をその公的年金等の金額に係る月数で除して計算した金額とする。 art-319-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-5/par-1 The amount specified by Cabinet Order as the monthly amount of public pension or retirement package prescribed in Article 203-3, item (i), (a) and item (iv) (Amount of Taxes Withheld) of the Act is to be the amount calculated by dividing the amount of the public pension or retirement package prescribed in that Article by the number of months pertaining to the amount of that public pension or retirement package. machine translation, not official --- ## Cites - art-319-5/par-1: 法第二百三条の三第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-319-5/par-1: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-319-5/par-1: 同条 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3 (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 第三百十九条の七第一項（公的年金等の月割額等の端数計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-7/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-20261106T173921-082, 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