# Article 93, paragraph (2), 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-93/par-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 93, paragraph (2) (第九十三条第二項) 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 93, paragraph (2) (第九十三条第二項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-93/par-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:

> 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給与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。

English (Machine translation, not official):

> 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 salary or other wage falling under that item need not be submitted to the district director.

## 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:

> 前項の場合において、同一人（その年の中途において退職した者に限る。）に対するその年中の給与等の支払金額が三十万円以下であるときは、当該給与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。

English (Machine translation, not official):

> In the case of the preceding paragraph, where the amount of salary or other wage paid during the year to the same person (limited to a person who retired in the course of the year) is 300,000 yen or less, the Withholding receipt under that paragraph for that salary or other wage need not be submitted to the district director.

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## 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)