# 所得税法 / Income Tax Act — 第百八十一条 (Article 181) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-181. 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. - 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: 第百八十一条 (Article 181)（源泉徴収義務） — address `art-181` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-181 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-181 - Every provision below carries its address and both URLs 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. --- ### 第百八十一条（源泉徴収義務） — (Obligation to Withhold Taxes) caption: Ministry of Justice translation — Japanese Law Translation Database System art-181 · https://japanlaw.org/en/income-tax-act/art-181 · https://japanlaw.org/l/340AC0000000033/art-181 **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。 art-181/par-1 · https://japanlaw.org/en/income-tax-act/art-181/par-1 · https://japanlaw.org/l/340AC0000000033/art-181/par-1 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. machine translation, not official **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。 art-181/par-2 · https://japanlaw.org/en/income-tax-act/art-181/par-2 · https://japanlaw.org/l/340AC0000000033/art-181/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System --- ## 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/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/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/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/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/art-181/par-1 · https://japanlaw.org/l/340AC0000000033/art-181/par-1 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 所得税法 第百七十六条第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - 所得税法 第百八十条の二第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - 所得税法 第百八十一条第二項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-181/par-2 · https://japanlaw.org/l/340AC0000000033/art-181/par-2 - 所得税法 第百八十二条第一項（徴収税額） — https://japanlaw.org/en/income-tax-act/art-182/par-1 · https://japanlaw.org/l/340AC0000000033/art-182/par-1 - 所得税法 第二百十二条第四項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-212/par-4 · https://japanlaw.org/l/340AC0000000033/art-212/par-4 - 所得税法 第二百三十九条第一項 — https://japanlaw.org/en/income-tax-act/art-239/par-1 · https://japanlaw.org/l/340AC0000000033/art-239/par-1 - 所得税法 第二百四十条第一項 — https://japanlaw.org/en/income-tax-act/art-240/par-1 · https://japanlaw.org/l/340AC0000000033/art-240/par-1 - 所得税法 第二百四十条第三項 — https://japanlaw.org/en/income-tax-act/art-240/par-3 · https://japanlaw.org/l/340AC0000000033/art-240/par-3 - 所得税法 第二百四十二条第一項第三号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-3 - 所得税法 附則第二十四条第一項（利子所得及び配当所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-24/par-1 - 所得税法 附則第六条第一項（証券投資信託の収益の分配に係る源泉徴収時期に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3481-8/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3481-8/art-6/par-1 - 所得税法 附則第十七条第一項（利子所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-17/par-1 - 所得税法 附則第十二条第三項（配当等の額とみなす金額に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4131-6/art-12/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4131-6/art-12/par-3 - 所得税法 附則第二十条第一項（源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-20/par-1 - 所得税法施行規則 第五十三条第一項第一号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-1 - 法人税法 附則第三条第一項（みなし配当に対する法人税に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3/par-1 - 租税特別措置法 第九条の三の二第二項（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05