# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十四条 (Article 84)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84. 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: 第八十四条 (Article 84)（報酬、料金等の支払調書） — address `art-84`
- 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-84
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-84
- 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.

---

### 第八十四条（報酬、料金等の支払調書） — Payment Report on Remuneration, Fees, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-84 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84 · https://japanlaw.org/l/340M50000040011/art-84</sup>

  **第一項**  居住者又は内国法人に対し国内において法第二百四条第一項各号（報酬、料金等に係る源泉徴収義務）に掲げる報酬若しくは料金、契約金又は賞金（法第二百四条第二項各号に掲げるものを除く。以下この条において「報酬等」という。）の支払をする者は、法第二百二十五条第一項第三号（報酬、料金等の支払調書）の規定により、その報酬等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその報酬等の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
  <sup>art-84/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1 · https://japanlaw.org/l/340M50000040011/art-84/par-1</sup>
  A person who pays, in Japan, to a Resident or Domestic Corporation, remuneration or fees, contract money or a prize set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act (excluding those set forth in the items of Article 204, paragraph (2) of the Act; hereinafter referred to as "remuneration, fees, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iii) (Payment Reports on Remuneration, Fees, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that remuneration, fees, etc., to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that remuneration, fees, etc.:
  <sup>machine translation, not official</sup>

    **一**  その支払を受ける者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号
    <sup>art-84/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-1</sup>
    the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
    <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した報酬等の金額（広告宣伝のための賞金については、金銭以外のもので支払われる場合には、令第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定により計算した金額）
    <sup>art-84/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-2</sup>
    the amount of remuneration, fees, etc. for which payment was finalized during the year (for a prize for advertising purposes, where paid in something other than money, the amount calculated pursuant to Article 321 (Value of Prizes Paid in Something Other Than Money) of the Order);
    <sup>machine translation, not official</sup>

    **三**  前号の報酬等につき源泉徴収をされる所得税の額
    <sup>art-84/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-3</sup>
    the amount of income tax subject to Withholding on the remuneration, fees, etc. referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  報酬等の法第二百四条第一項各号に規定する区分
    <sup>art-84/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-4</sup>
    the category of the remuneration, fees, etc. prescribed in the items of Article 204, paragraph (1) of the Act;
    <sup>machine translation, not official</sup>

    **五**  その他参考となるべき事項
    <sup>art-84/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する報酬等に係る同項の調書は、提出することを要しない。
  <sup>art-84/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2 · https://japanlaw.org/l/340M50000040011/art-84/par-2</sup>
  In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the remuneration, fees, etc. that fall under the provisions of the relevant item.
  <sup>machine translation, not official</sup>

    **一**  同一人に対するその年中の法第二百四条第一項第三号に掲げる診療報酬、同項第四号に掲げる職業拳闘家、外交員、集金人若しくは電力量計の検針人の業務に関する報酬若しくは料金又は同項第六号に掲げる報酬若しくは料金の支払金額が五十万円以下である場合
    <sup>art-84/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-1</sup>
    where the amount paid to the same person during the year as medical fees set forth in Article 204, paragraph (1), item (iii) of the Act, remuneration or fees for the work of a professional boxer, salesperson, bill collector or electricity meter reader set forth in item (iv) of that paragraph, or remuneration or fees set forth in item (vi) of that paragraph is 500,000 yen or less.
    <sup>machine translation, not official</sup>

    **二**  同一人に対するその年中の法第二百四条第一項第八号に掲げる広告宣伝のための賞金の支払金額が五十万円以下である場合
    <sup>art-84/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-2</sup>
    where the amount paid to the same person during the year as prizes for advertising purposes set forth in Article 204, paragraph (1), item (viii) of the Act is 500,000 yen or less;
    <sup>machine translation, not official</sup>

    **三**  同一人に対するその年中の法第二百四条第一項第八号に掲げる馬主が受ける競馬の賞金の全部につきそれぞれの一回に支払うべき金額が令第二百九十八条第一項（競馬の賞金に係る控除額）に規定する金額以下である場合
    <sup>art-84/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-3</sup>
    where, for all of the prize money for horse racing received by a racehorse owner, set forth in Article 204, paragraph (1), item (viii) of the Act, paid to the same person during the year, the amount to be paid each time is the amount prescribed in Article 298, paragraph (1) (Deduction Amount for Prize Money for Horse Racing) of the Order or less;
    <sup>machine translation, not official</sup>

    **四**  同一人に対するその年中の前三号に規定する報酬等以外の報酬等の支払金額が五万円以下である場合
    <sup>art-84/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-4</sup>
    where the amount paid to the same person during the year as remuneration, fees, etc. other than the remuneration, fees, etc. prescribed in the preceding three items is 50,000 yen or less.
    <sup>machine translation, not official</sup>

---

## Cites
- art-84/par-1: 法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-84/par-1: 法第二百四条第二項 → 所得税法 第二百四条第二項 (Article 204, paragraph (2)), art-204/par-2 — https://japanlaw.org/en/income-tax-act/art-204/par-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2
- art-84/par-1: この条 → 所得税法施行規則 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84 · https://japanlaw.org/l/340M50000040011/art-84
- art-84/par-1: 法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- art-84/par-1/item-2: 令第三百二十一条 → e-Gov law 340CO0000000096, 第三百二十一条 (Article 321), art-321 — not held in this collection
- art-84/par-1/item-3: 前号 → 所得税法施行規則 第八十四条第一項第二号 (Article 84, paragraph (1), item (ii)), art-84/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-2
- art-84/par-1/item-4: 法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-84/par-2: 前項 → 所得税法施行規則 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1 · https://japanlaw.org/l/340M50000040011/art-84/par-1
- art-84/par-2/item-1: 法第二百四条第一項第三号 → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-3
- art-84/par-2/item-1: 同項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4
- art-84/par-2/item-1: 同項第六号 → 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 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6
- art-84/par-2/item-2: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8
- art-84/par-2/item-3: 法第二百四条第一項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8
- art-84/par-2/item-3: 令第二百九十八条第一項 → e-Gov law 340CO0000000096, 第二百九十八条第一項 (Article 298, paragraph (1)), art-298/par-1 — not held in this collection
- art-84/par-2/item-4: 前三号 → 所得税法施行規則 第八十四条第二項第一号 (Article 84, paragraph (2), item (i)), art-84/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-1
- art-84/par-2/item-4: 前三号 → 所得税法施行規則 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-2
- art-84/par-2/item-4: 前三号 → 所得税法施行規則 第八十四条第二項第三号 (Article 84, paragraph (2), item (iii)), art-84/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-3

## Cited by

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

- 所得税法施行規則 第八十四条第一項（報酬、料金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1 · https://japanlaw.org/l/340M50000040011/art-84/par-1
- 所得税法施行規則 第八十四条第一項第三号（報酬、料金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-84/par-1/item-3
- 所得税法施行規則 第八十四条第二項（報酬、料金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2 · https://japanlaw.org/l/340M50000040011/art-84/par-2
- 所得税法施行規則 第八十四条第二項第四号（報酬、料金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-4
- 所得税法施行規則 第九十一条第一項（支払調書の書式） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1
- 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-25/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3429-25/par-4
- 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-25/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3429-25/par-5
- 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第六項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3499-25/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-6
- 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4
- 所得税法施行規則 附則第五条第一項（支払調書の提出等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/par-1
- 所得税法施行規則 附則第六十一条第一項（報酬、料金等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-61/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-61/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-20261027T143811-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-064, 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