# Article 93, paragraph (2), item (iii), its wordings — Regulation for Enforcement of the Income Tax Act

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How the wording of Article 93, paragraph (2), item (iii) (第九十三条第二項第三号) 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 93, paragraph (2), item (iii) (第九十三条第二項第三号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-2/item-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-93/par-2/item-3)
- 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:

> 同一人に対するその年中の前二号に規定する給与等以外の給与等で給与所得者の扶養控除等申告書を提出した者（前号の役員を除く。）に対してその提出の際に経由した給与等の支払者が支払うものの支払金額が二百五十万円以下である場合

English (Machine translation, not official):

> where the amount of payment during the year to the same person of salary or other wage, other than that prescribed in the preceding two items, which is paid to a person who has submitted a salary income earner's return for deduction for Dependents, etc. (excluding an officer set forth in the preceding item) by the payer of salary or other wage through whom the return was submitted at that time, is 2,500,000 yen or less;

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

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

Japanese:

(none: the provision is not in the law at this point)

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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)