# Article 94-2, paragraph (1), 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-94-2/par-1. 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 94-2, paragraph (1) (第九十四条の二第一項) 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 94-2, paragraph (1) (第九十四条の二第一項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-94-2/par-1) - 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: > 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。 English (Machine translation, not official): > 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. ## 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: > 居住者に対し国内において法第二百二十六条第三項（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。 English (Machine translation, not official): > A person who, in Japan, pays to a Resident a public pension or retirement package prescribed in Article 226, paragraph (3) (Withholding Receipts) 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. --- ## 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)