# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百二十五条 (Article 325)

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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: 第三百二十五条 (Article 325)（源泉徴収の免除の要件に該当しなくなつた場合の手続等） — address `art-325`
- 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-325
- 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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### 第三百二十五条（源泉徴収の免除の要件に該当しなくなつた場合の手続等） — Procedures Required When a Person No Longer Satisfies the Requirements for Exemption from Withholding
<sup>caption: machine translation, not official</sup>
<sup>art-325 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325</sup>

    **第一項**  法第二百六条第一項（源泉徴収を要しない報酬又は料金）の証明書の交付を受けている居住者は、同条第二項の規定に該当する場合には、次に掲げる事項を記載した届出書に当該証明書を添付して、これを納税地の所轄税務署長に提出しなければならない。
    <sup>art-325/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-1</sup>
    A Resident who has obtained a certificate set forth in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act must, in the case falling under paragraph (2) of that Article, attach the certificate to a written notice stating the following matters and submit these to the competent district director with jurisdiction over the place for tax payment:
    <sup>machine translation, not official</sup>

      **一**  その者の氏名及び住所（国内に住所がないときは、居所）
      <sup>art-325/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-1/item-1</sup>
      the person's name and domicile (or residence, where the person has no domicile in Japan);
      <sup>machine translation, not official</sup>

      **二**  法第二百六条第一項に規定する要件に該当しないこととなる旨
      <sup>art-325/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-1/item-2</sup>
      the fact that the person will no longer satisfy the requirements prescribed in Article 206, paragraph (1) of the Act;
      <sup>machine translation, not official</sup>

      **三**  その他参考となるべき事項
      <sup>art-325/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-1/item-3</sup>
      other matters useful for reference purposes.
      <sup>machine translation, not official</sup>

    **第二項**  前項に規定する証明書の交付を受けている居住者は、その交付を受けた後、その者の氏名又は住所若しくは居所を変更した場合には、変更前の氏名及び変更後の氏名又は変更前の住所若しくは居所及び変更後の住所若しくは居所を記載した届出書にその証明書を添付し、これを納税地の所轄税務署長に提出しなければならない。この場合において、その提出があつたときは、当該税務署長は、新たな当該証明書の交付をするものとする。
    <sup>art-325/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-2</sup>
    A Resident who has obtained the certificate prescribed in the preceding paragraph must, where the Resident changes the Resident's name, domicile or residence after obtaining it, attach the certificate to a written notice stating the name before the change and the name after the change, or the domicile or residence before the change and the domicile or residence after the change, and submit these to the competent district director with jurisdiction over the place for tax payment. In this case, when that submission has been made, that district director is to issue a new certificate.
    <sup>machine translation, not official</sup>

    **第三項**  法第二百六条第三項第三号の通知をした税務署長は、遅滞なくその旨を公示するものとする。
    <sup>art-325/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-3</sup>
    The district director who has given the notice under Article 206, paragraph (3), item (iii) of the Act is to publicly announce that fact without delay.
    <sup>machine translation, not official</sup>

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## Cites
- art-325/par-1: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/en/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-325/par-1: 同条第二項 → 所得税法 第二百六条第二項 (Article 206, paragraph (2)), art-206/par-2 — https://japanlaw.org/en/income-tax-act/art-206/par-2 (e-Gov law ID 340AC0000000033)
- art-325/par-1/item-2: 法第二百六条第一項 → 所得税法 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/en/income-tax-act/art-206/par-1 (e-Gov law ID 340AC0000000033)
- art-325/par-2: 前項 → 所得税法施行令 第三百二十五条第一項 (Article 325, paragraph (1)), art-325/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-1
- art-325/par-3: 法第二百六条第三項第三号 → 所得税法 第二百六条第三項第三号 (Article 206, paragraph (3), item (iii)), art-206/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-206/par-3/item-3 (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 第三百二十五条第二項（源泉徴収の免除の要件に該当しなくなつた場合の手続等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-325/par-2
- 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-20261106T163957-105, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-084, 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