# Article 94-2, paragraph (3), its wordings — Regulation for Enforcement of the Income Tax Act

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How the wording of Article 94-2, paragraph (3) (第九十四条の二第三項) 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 (3) (第九十四条の二第三項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-94-2/par-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:

> 第九十三条第三項（税務署長の承認に係る手続）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。

English (Machine translation, not official):

> The provisions of Article 93, paragraph (3) (Procedures for Approval by the District Director) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.

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

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to paragraph (2) and reworded (Ministry of Finance Order No. 12 of 2023) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012

Japanese:

> 第九十三条第三項（給与等の源泉徴収票）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。

English (Machine translation, not official):

> The provisions of Article 93, paragraph (3) (Withholding Receipts for Salaries or Other Wages) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.

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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)