# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十四条の二 (Article 94-2)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2. 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: 第九十四条の二 (Article 94-2)（公的年金等の源泉徴収票） — address `art-94-2`
- 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-94-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-94-2
- 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.

---

### 第九十四条の二（公的年金等の源泉徴収票） — Withholding Receipts for Public Pensions or Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>art-94-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2 · https://japanlaw.org/l/340M50000040011/art-94-2</sup>

  **第一項**  居住者に対し国内において法第二百二十六条第三項（公的年金等の源泉徴収票）に規定する公的年金等（以下この条において「公的年金等」という。）の支払をする者は、同項の規定により、その公的年金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源泉徴収票二通を作成し、一通をその公的年金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長（第一号イ及び第七号イ（１）において「所轄税務署長」という。）に提出し、他の一通をその公的年金等の支払を受ける者に交付しなければならない。
  <sup>art-94-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1</sup>
  A person who, in Japan, pays to a Resident a public pension or retirement package prescribed in Article 226, paragraph (3) (Withholding Receipts for Public Pensions or Retirement Packages) of the Act (hereinafter in this Article referred to as "public pension or retirement package") must, pursuant to Article 226, paragraph (3) of the Act, prepare, for each person receiving the payment of that public pension or retirement package, two Withholding receipts stating the following matters, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (referred to as the "competent district director" in item (i), (a) and item (vii), (a)(1)), and deliver the other to the person receiving the payment of that public pension or retirement package.
  <sup>machine translation, not official</sup>

    **一**  次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
    <sup>art-94-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-1</sup>
    the matters specified below in accordance with the category of Withholding receipt set forth below:
    <sup>machine translation, not official</sup>

      **イ**  所轄税務署長に提出する源泉徴収票　その公的年金等の支払を受ける者の氏名、生年月日、住所又は居所及び個人番号
      <sup>art-94-2/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-1/sub-1</sup>
      a Withholding receipt to be submitted to the competent district director: the name, date of birth, domicile or residence and individual number of the person receiving the payment of that public pension or retirement package;
      <sup>machine translation, not official</sup>

      **ロ**  公的年金等の支払を受ける者に交付する源泉徴収票　その公的年金等の支払を受ける者の氏名、生年月日及び住所又は居所
      <sup>art-94-2/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-1/sub-2</sup>
      a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the name, date of birth and domicile or residence of the person receiving the payment of that public pension or retirement package;
      <sup>machine translation, not official</sup>

    **二**  その公的年金等の支払をする者の名称、主たる事務所の所在地、法人番号及び電話番号
    <sup>art-94-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-2</sup>
    the name or title, location of the principal office, corporate number and telephone number of the person paying that public pension or retirement package;
    <sup>machine translation, not official</sup>

    **三**  その年中に支払の確定した公的年金等につき法第二百三条の三第一号若しくは第四号、第二号若しくは第五号、第三号若しくは第六号又は第七号（徴収税額）の規定の適用を受けるものの区分
    <sup>art-94-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-3</sup>
    the category of the public pension or retirement package the payment of which was finalized during the year to which Article 203-3, item (i) or (iv), item (ii) or (v), item (iii) or (vi), or item (vii) (Amount of Taxes Withheld) of the Act applies;
    <sup>machine translation, not official</sup>

    **四**  前号の公的年金等につき同号の区分ごとに法第四編第三章の二（公的年金等に係る源泉徴収）の規定により徴収される所得税の額
    <sup>art-94-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-4</sup>
    the amount of income tax to be collected on the public pension or retirement package in the preceding item, for each category in that item, pursuant to Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act;
    <sup>machine translation, not official</sup>

    **五**  第三号の公的年金等の支払を受ける者が特別障害者若しくはその他の障害者、寡婦又はひとり親に該当する場合には、その旨
    <sup>art-94-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-5</sup>
    where the person receiving the payment of the public pension or retirement package in item (iii) falls under a Person with a Particular Disability or another Person with a Disability, a widow or a single parent, a statement to that effect;
    <sup>machine translation, not official</sup>

    **六**  第三号の公的年金等から控除される法第二百三条の五第一号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する社会保険料の金額
    <sup>art-94-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-6</sup>
    the amount of social insurance premiums prescribed in Article 203-5, item (i) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act that are deducted from the public pension or retirement package in item (iii);
    <sup>machine translation, not official</sup>

    **七**  法第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書に記載されたところに応じ次に掲げる事項
    <sup>art-94-2/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7</sup>
    the following matters in accordance with what is stated in the return under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act:
    <sup>machine translation, not official</sup>

      **イ**  次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
      <sup>art-94-2/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1</sup>
      the matters specified below in accordance with the category of Withholding receipt set forth below:
      <sup>machine translation, not official</sup>

        **（１）**  所轄税務署長に提出する源泉徴収票　次に掲げる事項
        <sup>art-94-2/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1/sub2-1</sup>
        a Withholding receipt to be submitted to the competent district director: the following matters:
        <sup>machine translation, not official</sup>

          **（ｉ）**  源泉控除対象配偶者の有無、源泉控除対象配偶者の氏名及び個人番号（個人番号を有しない者にあつては、氏名。（ｉｉ）において同じ。）並びに源泉控除対象配偶者が老人控除対象配偶者に該当する場合又は非居住者である場合には、その旨
          <sup>art-94-2/par-1/item-7/sub-1/sub2-1/sub3-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1/sub2-1/sub3-1</sup>
          whether there is a spouse for Withholding deduction, the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  源泉控除対象親族の数、源泉控除対象親族の氏名及び個人番号並びに源泉控除対象親族が非居住者である場合には、その旨及び源泉控除対象親族に該当する事実
          <sup>art-94-2/par-1/item-7/sub-1/sub2-1/sub3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1/sub2-1/sub3-2</sup>
          the number of relatives for Withholding deduction, the name and individual number of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;
          <sup>machine translation, not official</sup>

        **（２）**  公的年金等の支払を受ける者に交付する源泉徴収票　次に掲げる事項
        <sup>art-94-2/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1/sub2-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1/sub2-2</sup>
        a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the following matters:
        <sup>machine translation, not official</sup>

          **（ｉ）**  源泉控除対象配偶者の有無、源泉控除対象配偶者の氏名及び源泉控除対象配偶者が老人控除対象配偶者に該当する場合又は非居住者である場合には、その旨
          <sup>art-94-2/par-1/item-7/sub-1/sub2-2/sub3-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1/sub2-2/sub3-1</sup>
          whether there is a spouse for Withholding deduction, the name of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  源泉控除対象親族の数、源泉控除対象親族の氏名並びに源泉控除対象親族が非居住者である場合には、その旨及び源泉控除対象親族に該当する事実
          <sup>art-94-2/par-1/item-7/sub-1/sub2-2/sub3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-1/sub2-2/sub3-2</sup>
          the number of relatives for Withholding deduction, the name of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;
          <sup>machine translation, not official</sup>

      **ロ**  源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は法第八十四条の二第一項（特定親族特別控除）に規定する特定親族がある場合には、その数
      <sup>art-94-2/par-1/item-7/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-2</sup>
      where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act, the number of such persons;
      <sup>machine translation, not official</sup>

      **ハ**  同一生計配偶者又は扶養親族のうちに法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その数
      <sup>art-94-2/par-1/item-7/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7/sub-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7/sub-3</sup>
      where, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;
      <sup>machine translation, not official</sup>

    **八**  租税特別措置法第四十一条の三の九第一項又は第二項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等）の規定の適用がある場合における同条第三項に規定する年金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及び当該年金特別控除額のうち同条第一項又は第二項の規定による控除をしても控除しきれない金額（当該金額がない場合には、零）
    <sup>art-94-2/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-8</sup>
    where Article 41-3-9, paragraph (1) or (2) (Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024) of the Act on Special Measures Concerning Taxation applies, out of the pension special deduction amount prescribed in Article 41-3-9, paragraph (3) of that Act, the amount deducted pursuant to paragraph (1) or (2) of that Article, and out of that pension special deduction amount, the amount that cannot be fully deducted even after the deduction under paragraph (1) or (2) of that Article (zero if there is no such amount);
    <sup>machine translation, not official</sup>

    **九**  その他参考となるべき事項
    <sup>art-94-2/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-9</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公的年金等に係る同項の源泉徴収票は、税務署長に提出することを要しない。
  <sup>art-94-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-2</sup>
  In the case of the preceding paragraph, where any of the cases set forth in the following items applies, the Withholding receipt under that paragraph for the public pension or retirement package falling under that item need not be submitted to the district director.
  <sup>machine translation, not official</sup>

    **一**  同一人に対しその年中に支払う法第二百三条の三第一号から第六号までに掲げる公的年金等の支払金額が六十万円以下である場合
    <sup>art-94-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-2/item-1</sup>
    where the amount of payment to the same person during the year of public pensions or retirement packages set forth in Article 203-3, items (i) through (vi) of the Act is 600,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  同一人に対しその年中に支払う法第二百三条の三第七号に掲げる公的年金等の支払金額が三十万円以下である場合
    <sup>art-94-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-2/item-2</sup>
    where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.
    <sup>machine translation, not official</sup>

  **第三項**  第九十三条第三項（税務署長の承認に係る手続）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。
  <sup>art-94-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-3</sup>
  The provisions of Article 93, paragraph (3) (Procedures for Approval by the District Director) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の規定は、法第二百二十六条第四項ただし書の規定により公的年金等の支払を受ける者に交付する同項の源泉徴収票について準用する。
  <sup>art-94-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-4 · https://japanlaw.org/l/340M50000040011/art-94-2/par-4</sup>
  The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of a public pension or retirement package pursuant to the proviso to Article 226, paragraph (4) of the Act.
  <sup>machine translation, not official</sup>

---

## Cites
- art-94-2/par-1: 法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-94-2/par-1: この条 → 所得税法施行規則 第九十四条の二 (Article 94-2), art-94-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2 · https://japanlaw.org/l/340M50000040011/art-94-2
- art-94-2/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-94-2/par-1: 第一号 → 所得税法施行規則 第九十四条の二第一項第一号 (Article 94-2, paragraph (1), item (i)), art-94-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-1
- art-94-2/par-1: 第七号 → 所得税法施行規則 第九十四条の二第一項第七号 (Article 94-2, paragraph (1), item (vii)), art-94-2/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7
- art-94-2/par-1/item-3: 法第二百三条の三第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-94-2/par-1/item-3: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-94-2/par-1/item-3: 第二号 → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-2
- art-94-2/par-1/item-3: 第五号 → 所得税法 第二百三条の三第一項第五号 (Article 203-3, paragraph (1), item (v)), art-203-3/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5
- art-94-2/par-1/item-3: 第三号 → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-3
- art-94-2/par-1/item-3: 第六号 → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- art-94-2/par-1/item-3: 第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7
- art-94-2/par-1/item-4: 前号 → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-3
- art-94-2/par-1/item-5: 第三号 → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-3
- art-94-2/par-1/item-6: 第三号 → 所得税法施行規則 第九十四条の二第一項第三号 (Article 94-2, paragraph (1), item (iii)), art-94-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-3
- art-94-2/par-1/item-6: 法第二百三条の五第一号 → 所得税法 第二百三条の五第一項第一号 (Article 203-5, paragraph (1), item (i)), art-203-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-1
- art-94-2/par-1/item-7: 法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-94-2/par-1/item-7/sub-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-94-2/par-1/item-7/sub-3: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/en/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- art-94-2/par-1/item-8: 租税特別措置法第四十一条の三の九第一項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-94-2/par-1/item-8: 第二項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
- art-94-2/par-1/item-8: 同条第三項 → 租税特別措置法 第四十一条の三の九第三項 (Article 41-3-9, paragraph (3)), art-41-3-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3
- art-94-2/par-2: 前項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- art-94-2/par-2/item-1: 法第二百三条の三第一号から第六号まで → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-94-2/par-2/item-1: 法第二百三条の三第一号から第六号まで → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-2
- art-94-2/par-2/item-1: 法第二百三条の三第一号から第六号まで → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-3
- art-94-2/par-2/item-1: 法第二百三条の三第一号から第六号まで → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-94-2/par-2/item-1: 法第二百三条の三第一号から第六号まで → 所得税法 第二百三条の三第一項第五号 (Article 203-3, paragraph (1), item (v)), art-203-3/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5
- art-94-2/par-2/item-1: 法第二百三条の三第一号から第六号まで → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- art-94-2/par-2/item-2: 法第二百三条の三第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7
- art-94-2/par-3: 第九十三条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3
- art-94-2/par-3: 法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- art-94-2/par-4: 第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- art-94-2/par-4: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4

## Cited by

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

- 所得税法施行規則 第九十四条の二第一項（公的年金等の源泉徴収票） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- 所得税法施行規則 第九十四条の二第一項第四号（公的年金等の源泉徴収票） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-4
- 所得税法施行規則 第九十四条の二第一項第五号（公的年金等の源泉徴収票） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-5
- 所得税法施行規則 第九十四条の二第一項第六号（公的年金等の源泉徴収票） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-6
- 所得税法施行規則 第九十四条の二第二項（公的年金等の源泉徴収票） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-2 · https://japanlaw.org/l/340M50000040011/art-94-2/par-2
- 所得税法施行規則 第九十四条の二第四項（公的年金等の源泉徴収票） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-4 · https://japanlaw.org/l/340M50000040011/art-94-2/par-4
- 所得税法施行規則 第九十五条第一項（源泉徴収票の書式） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95/par-1 · https://japanlaw.org/l/340M50000040011/art-95/par-1
- 所得税法施行規則 附則第六項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-6
- 所得税法施行規則 附則第六項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-6
- 所得税法施行規則 附則第三条第一項（源泉徴収票の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-3/par-1
- 所得税法施行規則 附則第六条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-6/par-2
- 所得税法施行規則 附則第七十四条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2
- 所得税法施行規則 附則第七十六条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-76/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-76/par-1
- 所得税法施行規則 附則第二十三条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-23/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-23/par-1
- 所得税法施行規則 附則第二条第一項（経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2/par-1
- 所得税法施行規則 附則第九条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-78/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-9/par-1
- 所得税法施行規則 附則第十三条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13/par-1
- 所得税法施行規則 附則第二条第二項（源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-2
- 所得税法施行規則 附則第六条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-2
- 所得税法施行規則 附則第二十九条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-1
- 所得税法施行規則 附則第二十九条第二項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-2
- 所得税法施行規則 附則第六条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6/par-1
- 所得税法施行規則 附則第九条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-9/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-20261027T143811-072, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-073, 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