# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十五条 (Article 95) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95. 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: 第九十五条 (Article 95)（源泉徴収票の書式） — address `art-95` - 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-95 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-95 - 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. --- ### 第九十五条（源泉徴収票の書式） — Forms of Withholding Receipts caption: machine translation, not official art-95 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95 · https://japanlaw.org/l/340M50000040011/art-95 **第一項** 前三条に規定する源泉徴収票の書式は、別表第六（一）から別表第六（三）までによる。 art-95/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95/par-1 · https://japanlaw.org/l/340M50000040011/art-95/par-1 The forms of the Withholding receipts prescribed in the preceding three Articles are as set forth in Appended Table VI (1) through Appended Table VI (3). machine translation, not official --- ## Cites - art-95/par-1: 前三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93 - art-95/par-1: 前三条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94 - art-95/par-1: 前三条 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2 --- ## 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-20261027T143811-073, 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