# Article 78, paragraph (1), item (ii), its wordings — Regulation for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-78/par-1/item-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.

How the wording of Article 78, paragraph (1), item (ii) (第七十八条第一項第二号) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 78, paragraph (1), item (ii) (第七十八条第一項第二号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-78/par-1/item-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 12 of 2023

- State: In force

Japanese:

> 法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定による承認を受けようとする同条に規定する事務所等に係る最近における六月間の月別の給与等の支払を受ける者の数及び当該給与等の金額並びに臨時に雇用している者がある場合には、その者に係るこれらの内訳

English (Machine translation, not official):

> for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage in each month of the most recent six months and the amount of that salary or other wage, and, if there are persons employed temporarily, a breakdown of these for those persons;

## 2. 1 January 2027 — Ministry of Finance Order No. 12 of 2023

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Ministry of Finance Order No. 12 of 2023) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012

Japanese:

> 法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定による承認を受けようとする同条に規定する事務所等に係る給与等の支払を受ける者の数（臨時に雇用している者がある場合には、給与等の支払を受ける者の数及び臨時に雇用している者の数）

English (Machine translation, not official):

> for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage (if there are persons employed temporarily, the number of persons receiving payment of salary or other wage and the number of persons employed temporarily);

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/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/340M50000040011/20261211_508M60000040017)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_505M60000040012)