# Article 319-12, paragraph (1), its wordings — Order for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/history/art-319-12/par-1. 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.

How the wording of Article 319-12, paragraph (1) (第三百十九条の十二第一項) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Income Tax Act (所得税法施行令) — https://japanlaw.org/en/income-tax-act-enforcement-order
- Provision: Article 319-12, paragraph (1) (第三百十九条の十二第一項) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-12/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-319-12/par-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 93 of 2026

- State: In force

Japanese:

> 法第二百三条の七（源泉徴収を要しない公的年金等）に規定する政令で定める金額は、百十八万円とする。

English (Machine translation, not official):

> The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,180,000 yen.

## 2. 1 January 2027 — Cabinet Order No. 93 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Cabinet Order No. 93 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093

Japanese:

> 法第二百三条の七（源泉徴収を要しない公的年金等）に規定する政令で定める金額は、百二十二万円とする。

English (Machine translation, not official):

> The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,220,000 yen.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093)