# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第百条 (Article 100)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第百条 (Article 100)（給与等、退職手当等又は公的年金等の支払明細書） — address `art-100`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-100
- Every provision below carries its address and both URLs 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.

---

### 第百条（給与等、退職手当等又は公的年金等の支払明細書） — Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>art-100 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100 · https://japanlaw.org/l/340M50000040011/art-100</sup>

  **第一項**  法第二百三十一条第一項（給与等、退職手当等又は公的年金等の支払明細書）に規定する給与等、退職手当等又は公的年金等の支払をする者は、同項の規定により、次に掲げる事項を記載した支払明細書を、その支払の際、その支払を受ける者に交付しなければならない。
  <sup>art-100/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1</sup>
  A person who pays the salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (1) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act must, pursuant to Article 231, paragraph (1) of the Act, deliver a payment slip stating the following matters to the person receiving the payment at the time of the payment.
  <sup>machine translation, not official</sup>

    **一**  その支払に係る法第二百三十一条第一項に規定する給与等、退職手当等又は公的年金等の金額
    <sup>art-100/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-1</sup>
    the amount of the salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (1) of the Act pertaining to the payment;
    <sup>machine translation, not official</sup>

    **二**  前号の給与等、退職手当等又は公的年金等につき法第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により徴収された所得税の額（法第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等）の規定により控除された金額を含む。）
    <sup>art-100/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-2</sup>
    the amount of income tax collected on the salary or other wage, severance pay or other such compensation, or public pension or retirement package set forth in the preceding item under the provisions of Part IV, Chapter II (Withholding on Salary Income), Chapter III (Withholding on Retirement Income), or Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act (including the amount deducted under Article 222 (Deduction of Unwithheld Tax Amounts from Amounts Payable and Demands for Payment) of the Act);
    <sup>machine translation, not official</sup>

    **三**  法第百九十一条（過納額の還付）の規定により還付した金額
    <sup>art-100/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-3</sup>
    the amount refunded under Article 191 (Refund of Overpaid Amounts) of the Act;
    <sup>machine translation, not official</sup>

    **四**  租税特別措置法第四十一条の三の七第三項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等）に規定する給与特別控除額のうち同条第一項又は第二項の規定により控除した金額
    <sup>art-100/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-4</sup>
    the amount deducted under paragraph (1) or (2) of Article 41-3-7 of the Act on Special Measures Concerning Taxation, out of the special salary deduction amount prescribed in paragraph (3) of that Article (Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024).
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、同項に規定する公的年金等の支払をする者が、その支払の際、当該支払に係る支払明細書に当該支払に係る同項各号に掲げる事項と併せて当該支払に係る月分（当該月分が二以上ある場合には、最後の月分）と同一年度内の月分の当該公的年金等の当該支払後の支払（以下この条において「次回以後の支払」という。）に係る次に掲げる事項を記載し、これを交付したときは、当該次回以後の支払に係る支払明細書は、交付することを要しない。ただし、当該次回以後の支払について、当該記載をした事項に変更が生じたとき又は同項第三号に掲げる金額があることとなつたときは、当該変更が生じた支払又は当該金額があることとなつた支払以後の当該次回以後の支払に係る支払明細書の交付については、この限りでない。
  <sup>art-100/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-2 · https://japanlaw.org/l/340M50000040011/art-100/par-2</sup>
  In the case referred to in the preceding paragraph, where a person who pays the public pension or retirement package prescribed in that paragraph has, at the time of payment, stated in the payment slip pertaining to that payment, together with the matters set forth in the items of the preceding paragraph pertaining to that payment, the following matters pertaining to the payment, after that payment, of that public pension or retirement package for a month falling in the same fiscal year as the month for which that payment is made (where there are two or more such months, the last month) (hereinafter in this Article referred to as "subsequent payment"), and has delivered the payment slip, a payment slip pertaining to the subsequent payment need not be delivered; provided, however, that this does not apply, where a change has occurred in the matters so stated with respect to the subsequent payment or an amount set forth in item (iii) of the preceding paragraph has come to exist, to the delivery of payment slips pertaining to the subsequent payment on or after the payment in which that change has occurred or that amount has come to exist.
  <sup>machine translation, not official</sup>

    **一**  当該公的年金等の次回以後の支払に係る前項第一号及び第二号に掲げる事項
    <sup>art-100/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-100/par-2/item-1</sup>
    the matters set forth in items (i) and (ii) of the preceding paragraph pertaining to the subsequent payment of that public pension or retirement package;
    <sup>machine translation, not official</sup>

    **二**  当該公的年金等の次回以後の支払に係る支払の予定日
    <sup>art-100/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-100/par-2/item-2</sup>
    the scheduled date of payment pertaining to the subsequent payment of that public pension or retirement package.
    <sup>machine translation, not official</sup>

  **第三項**  前項ただし書の場合において、同項の公的年金等の支払をする者が、その変更が生じた事項又はそのあることとなつた第一項第三号に掲げる金額について、当該変更が生じた支払又は当該あることとなつた支払以後最初に行われる当該公的年金等の支払の際に、当該支払及び当該支払に係る次回以後の支払に係る前項本文の規定による記載をした支払明細書の交付をしたときは、当該次回以後の支払に係る支払明細書の交付については、同項の規定の適用があるものとする。
  <sup>art-100/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-3 · https://japanlaw.org/l/340M50000040011/art-100/par-3</sup>
  In the case of the proviso to the preceding paragraph, where the person who pays the public pension or retirement package referred to in the preceding paragraph has, with respect to the matter in which the change has occurred or the amount set forth in paragraph (1), item (iii) that has come to exist, at the time of the first payment of that public pension or retirement package made on or after the payment in which that change has occurred or that amount has come to exist, delivered a payment slip bearing the statement under the main clause of the preceding paragraph pertaining to that payment and to the subsequent payment pertaining to that payment, the provisions of the preceding paragraph are to apply to the delivery of payment slips pertaining to the subsequent payment.
  <sup>machine translation, not official</sup>

  **第四項**  第九十五条の二（源泉徴収票に係る電磁的方法による提供の承諾）の規定は、令第三百五十六条第一項（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）の規定により承諾を得る場合について準用する。
  <sup>art-100/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-4 · https://japanlaw.org/l/340M50000040011/art-100/par-4</sup>
  The provisions of Article 95-2 (Consent to Provision of Withholding Receipts by Electronic or Magnetic Means) apply mutatis mutandis to the case where consent is obtained pursuant to Article 356, paragraph (1) of the Order (Consent, etc. to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages).
  <sup>machine translation, not official</sup>

  **第五項**  第一項の規定は、法第二百三十一条第二項ただし書の規定により給与等、退職手当等又は公的年金等の支払を受ける者に交付する同項の給与等、退職手当等又は公的年金等の支払明細書について準用する。
  <sup>art-100/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-5 · https://japanlaw.org/l/340M50000040011/art-100/par-5</sup>
  The provisions of paragraph (1) apply mutatis mutandis to the payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in Article 231, paragraph (2) of the Act that is delivered to the person receiving payment of the same pursuant to the proviso to Article 231, paragraph (2) of the Act.
  <sup>machine translation, not official</sup>

---

## Cites
- art-100/par-1: 法第二百三十一条第一項 → 所得税法 第二百三十一条第一項 (Article 231, paragraph (1)), art-231/par-1 — https://japanlaw.org/en/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1
- art-100/par-1/item-1: 法第二百三十一条第一項 → 所得税法 第二百三十一条第一項 (Article 231, paragraph (1)), art-231/par-1 — https://japanlaw.org/en/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1
- art-100/par-1/item-2: 前号 → 所得税法施行規則 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-1
- art-100/par-1/item-2: 法第二百二十二条 → 所得税法 第二百二十二条 (Article 222), art-222 — https://japanlaw.org/en/income-tax-act/art-222 · https://japanlaw.org/l/340AC0000000033/art-222
- art-100/par-1/item-3: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/en/income-tax-act/art-191 · https://japanlaw.org/l/340AC0000000033/art-191
- art-100/par-1/item-4: 租税特別措置法第四十一条の三の七第三項 → 租税特別措置法 第四十一条の三の七第三項 (Article 41-3-7, paragraph (3)), art-41-3-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3
- art-100/par-1/item-4: 同条第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-100/par-1/item-4: 第二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-100/par-2: 前項 → 所得税法施行規則 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1
- art-100/par-2: この条 → 所得税法施行規則 第百条 (Article 100), art-100 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100 · https://japanlaw.org/l/340M50000040011/art-100
- art-100/par-2: 同項第三号 → 所得税法施行規則 第百条第一項第三号 (Article 100, paragraph (1), item (iii)), art-100/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-3
- art-100/par-2/item-1: 前項第一号 → 所得税法施行規則 第百条第一項第一号 (Article 100, paragraph (1), item (i)), art-100/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-1
- art-100/par-2/item-1: 第二号 → 所得税法施行規則 第百条第一項第二号 (Article 100, paragraph (1), item (ii)), art-100/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-2
- art-100/par-3: 前項 → 所得税法施行規則 第百条第二項 (Article 100, paragraph (2)), art-100/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-2 · https://japanlaw.org/l/340M50000040011/art-100/par-2
- art-100/par-3: 第一項第三号 → 所得税法施行規則 第百条第一項第三号 (Article 100, paragraph (1), item (iii)), art-100/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-3
- art-100/par-4: 第九十五条の二 → 所得税法施行規則 第九十五条の二 (Article 95-2), art-95-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95-2 · https://japanlaw.org/l/340M50000040011/art-95-2
- art-100/par-4: 令第三百五十六条第一項 → e-Gov law 340CO0000000096, 第三百五十六条第一項 (Article 356, paragraph (1)), art-356/par-1 — not held in this collection
- art-100/par-5: 第一項 → 所得税法施行規則 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1
- art-100/par-5: 法第二百三十一条第二項 → 所得税法 第二百三十一条第二項 (Article 231, paragraph (2)), art-231/par-2 — https://japanlaw.org/en/income-tax-act/art-231/par-2 · https://japanlaw.org/l/340AC0000000033/art-231/par-2

## Cited by

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

- 所得税法施行規則 第百条第一項第二号（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-2
- 所得税法施行規則 第百条第二項（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-2 · https://japanlaw.org/l/340M50000040011/art-100/par-2
- 所得税法施行規則 第百条第二項第一号（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-100/par-2/item-1
- 所得税法施行規則 第百条第三項（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-3 · https://japanlaw.org/l/340M50000040011/art-100/par-3
- 所得税法施行規則 第百条第五項（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-5 · https://japanlaw.org/l/340M50000040011/art-100/par-5
- 所得税法施行規則 附則第十二条第一項（源泉徴収票に係る電磁的方法による提供の承諾に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-12/par-1
- 所得税法施行規則 附則第八条第一項（給与等、退職手当等又は公的年金等の支払明細書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-078, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27