# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百三十四条の二 (Article 334-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2. 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: 第三百三十四条の二 (Article 334-2) — address `art-334-2` - 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-334-2 - 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. --- ### 第三百三十四条の二 art-334-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2 **第一項** 法第二百二十一条第三項第一号から第三号まで（源泉徴収に係る所得税の徴収）に規定する政令で定める期間は、同条第二項第一号に規定する給与等、同項第二号に規定する退職手当等又は同項第三号に規定する報酬等の支払をした次の各号に掲げる者の区分に応じ当該各号に定める期間（その期間が明らかでないときは、その年の一月一日から十二月三十一日までの期間）とする。 art-334-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-1 The periods specified by Cabinet Order prescribed in Article 221, paragraph (3), items (i) through (iii) (Collection of Withheld Income Taxes) of the Act are to be, according to the category of persons listed in the following items who have paid the salary or other wage prescribed in Article 221, paragraph (2), item (i) of the Act, the severance pay and other such compensation prescribed in item (ii) of that paragraph, or the remuneration or similar payments prescribed in item (iii) of that paragraph, the periods specified in those respective items (or, if the period is not clear, the period from January 1 to December 31 of that year). machine translation, not official **一** 個人　その年において業務を営んでいた期間 art-334-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-1/item-1 an individual: the period during which the individual carried on business in that year; machine translation, not official **二** 法人　法人税法第十三条（事業年度の意義）及び第十四条（事業年度の特例）に規定する事業年度 art-334-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-1/item-2 a corporation: the business year prescribed in Article 13 (Meaning of Business Year) and Article 14 (Special Provisions on Business Year) of the Corporation Tax Act. machine translation, not official **第二項** 法第二百二十一条第三項の規定により、同項第三号に規定する報酬等の計算期間における同条第二項第三号に掲げる支払の日を同条第三項第三号イに掲げる日として同条第一項に規定する所得税の額を計算する場合における第三百二十二条（支払金額から控除する金額）の規定の適用については、同条の表の中欄に掲げる金額は、同日における法第二百二十一条第二項の規定により推計した同項第三号に掲げる支払金額又は同条第三項第三号ロに掲げる金額とする。 art-334-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-2 With regard to the application of the provisions of Article 322 (Amount to Be Deducted from the Amount Paid) in the case of calculating the amount of income tax prescribed in Article 221, paragraph (1) of the Act by treating, pursuant to the provisions of paragraph (3) of that Article, the date of payment listed in paragraph (2), item (iii) of that Article in the calculation period for remuneration prescribed in paragraph (3), item (iii) of that Article as the date listed in paragraph (3), item (iii), (a) of that Article, the amount listed in the middle column of the table in Article 322 is to be, as of that date, the amount paid listed in Article 221, paragraph (2), item (iii) of the Act as estimated pursuant to the provisions of paragraph (2) of that Article, or the amount listed in Article 221, paragraph (3), item (iii), (b) of the Act. machine translation, not official **第三項** 税務署長は、前項の場合（同項に規定する報酬等が法第二百四条第一項第六号（源泉徴収義務）に掲げる報酬又は料金である場合に限る。）において、同号に規定するホステス等のその業務を行つた期間、業務の内容及びその提供の程度により第三百二十二条の表の下欄に規定する支払金額の計算期間の日数を推計して、同条の規定を適用することができる。 art-334-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-3 In the case referred to in the preceding paragraph (limited to the case where the remuneration or similar payments prescribed in that paragraph are remuneration or fees listed in Article 204, paragraph (1), item (vi) (Obligation to Withhold Taxes) of the Act), the district director may apply the provisions of Article 322 by estimating the number of days in the calculation period for the amount paid prescribed in the right-hand column of the table in that Article, based on the period during which the hostess or similar worker prescribed in that item carried out the work, the content of the work, and the extent to which it was provided. machine translation, not official --- ## Cites - art-334-2/par-1: 法第二百二十一条第三項第一号から第三号まで → 所得税法 第二百二十一条第三項第一号 (Article 221, paragraph (3), item (i)), art-221/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-221/par-3/item-1 (e-Gov law ID 340AC0000000033) - art-334-2/par-1: 法第二百二十一条第三項第一号から第三号まで → 所得税法 第二百二十一条第三項第二号 (Article 221, paragraph (3), item (ii)), art-221/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-221/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-334-2/par-1: 法第二百二十一条第三項第一号から第三号まで → 所得税法 第二百二十一条第三項第三号 (Article 221, paragraph (3), item (iii)), art-221/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-221/par-3/item-3 (e-Gov law ID 340AC0000000033) - art-334-2/par-1: 同条第二項第一号 → 所得税法 第二百二十一条第二項第一号 (Article 221, paragraph (2), item (i)), art-221/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-221/par-2/item-1 (e-Gov law ID 340AC0000000033) - art-334-2/par-1: 同項第二号 → 所得税法 第二百二十一条第二項第二号 (Article 221, paragraph (2), item (ii)), art-221/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-221/par-2/item-2 (e-Gov law ID 340AC0000000033) - art-334-2/par-1: 同項第三号 → 所得税法 第二百二十一条第二項第三号 (Article 221, paragraph (2), item (iii)), art-221/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-221/par-2/item-3 (e-Gov law ID 340AC0000000033) - art-334-2/par-1/item-2: 法人税法第十三条 → 法人税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/corporation-tax-act/art-13 (e-Gov law ID 340AC0000000034) - art-334-2/par-1/item-2: 第十四条 → 法人税法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/corporation-tax-act/art-14 (e-Gov law ID 340AC0000000034) - art-334-2/par-2: 法第二百二十一条第三項 → 所得税法 第二百二十一条第三項 (Article 221, paragraph (3)), art-221/par-3 — https://japanlaw.org/en/income-tax-act/art-221/par-3 (e-Gov law ID 340AC0000000033) - art-334-2/par-2: 同項第三号 → 所得税法 第二百二十一条第三項第三号 (Article 221, paragraph (3), item (iii)), art-221/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-221/par-3/item-3 (e-Gov law ID 340AC0000000033) - art-334-2/par-2: 同条第二項第三号 → 所得税法 第二百二十一条第二項第三号 (Article 221, paragraph (2), item (iii)), art-221/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-221/par-2/item-3 (e-Gov law ID 340AC0000000033) - art-334-2/par-2: 同条第一項 → 所得税法 第二百二十一条第一項 (Article 221, paragraph (1)), art-221/par-1 — https://japanlaw.org/en/income-tax-act/art-221/par-1 (e-Gov law ID 340AC0000000033) - art-334-2/par-2: 第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-322 - art-334-2/par-2: 法第二百二十一条第二項 → 所得税法 第二百二十一条第二項 (Article 221, paragraph (2)), art-221/par-2 — https://japanlaw.org/en/income-tax-act/art-221/par-2 (e-Gov law ID 340AC0000000033) - art-334-2/par-3: 前項 → 所得税法施行令 第三百三十四条の二第二項 (Article 334-2, paragraph (2)), art-334-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-2 - art-334-2/par-3: 法第二百四条第一項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-334-2/par-3: 第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-322 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第三百三十四条の二第三項 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-334-2/par-3 --- ## 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-20261106T173921-085, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-085, 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