# 所得税法 / Income Tax Act — 第一章 (Part 4, Chapter 1)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一章 (Part 4, Chapter 1) — address `pt-4/ch-1`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act/pt-4/ch-1
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第一章　利子所得及び配当所得に係る源泉徴収 — Chapter I Withholding Taxes from Interest Income and Dividend Income
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-4/ch-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1</sup>

### 第百八十一条（源泉徴収義務） — (Obligation to Withhold Taxes)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-181 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-181</sup>

  **第一項**  居住者に対し国内において第二十三条第一項（利子所得）に規定する利子等（以下この章において「利子等」という。）又は第二十四条第一項（配当所得）に規定する配当等（以下この章において「配当等」という。）の支払をする者は、その支払の際、その利子等又は配当等について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
  <sup>art-181/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-181/par-1</sup>
  A person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) (hereinafter referred to as "interest and similar income" in this Chapter) or dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (hereinafter referred to as "dividends and similar income" in this Chapter) to a Resident must withhold income taxes from that interest and similar income or dividends and similar income at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
  <sup>machine translation, not official</sup>

  **第二項**  配当等（投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は特定受益証券発行信託の収益の分配を除く。）については、支払の確定した日から一年を経過した日までにその支払がされない場合には、その一年を経過した日においてその支払があつたものとみなして、前項の規定を適用する。
  <sup>art-181/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-181/par-2</sup>
  If dividends and similar income (other than a distribution of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates) are not paid by the day that marks one year's time since the date on which the decision to pay was finalized, the payment is deemed to have been made on the day that marks one year's time since that date, and the preceding paragraph applies.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

### 第百八十二条（徴収税額） — (Amount Withheld)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-182 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-182</sup>

  **第一項**  前条の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
  <sup>art-182/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-182/par-1</sup>
  Income taxes must be withheld pursuant to the preceding Article in the amount that is set forth in either of the following items for the category to which the item refers:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  利子等　その金額に百分の十五の税率を乗じて計算した金額
    <sup>art-182/par-1/item-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-182/par-1/item-1</sup>
    interest and similar income:the amount calculated when interest and similar income is multiplied by a tax rate of 15%;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  配当等　その金額に百分の二十の税率を乗じて計算した金額
    <sup>art-182/par-1/item-2 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-182/par-1/item-2</sup>
    dividends and similar income:the amount calculated when dividends and similar income are multiplied by a tax rate of 20%.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-181/par-1: 第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-23#art-23/par-1
- art-181/par-1: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-23#art-24/par-1
- art-181/par-2: 前項 → 所得税法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-181/par-1
- art-182/par-1: 前条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-4/ch-1#art-181

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_508AC0000000012), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, translated 2026-09-18
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05