# 所得税法 / Income Tax Act — 第百八十二条 (Article 182) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-182. 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: 第百八十二条 (Article 182)（徴収税額） — address `art-182` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-182 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-182 - 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. --- ### 第百八十二条（徴収税額） — (Amount Withheld) caption: Ministry of Justice translation — Japanese Law Translation Database System art-182 · https://japanlaw.org/en/income-tax-act/art-182 · https://japanlaw.org/l/340AC0000000033/art-182 **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。 art-182/par-1 · https://japanlaw.org/en/income-tax-act/art-182/par-1 · https://japanlaw.org/l/340AC0000000033/art-182/par-1 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: Ministry of Justice translation — Japanese Law Translation Database System **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 art-182/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-182/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-182/par-1/item-1 interest and similar income:the amount calculated when interest and similar income is multiplied by a tax rate of 15%; Ministry of Justice translation — Japanese Law Translation Database System **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 art-182/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-182/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-182/par-1/item-2 dividends and similar income:the amount calculated when dividends and similar income are multiplied by a tax rate of 20%. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - 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/art-181 · https://japanlaw.org/l/340AC0000000033/art-181 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第八条の二第四項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-4 - 租税特別措置法 第九条の三第一項（上場株式等の配当等に係る源泉徴収税率等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1 - 租税特別措置法 第九条の六第二項（特定目的会社の利益の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-2 - 租税特別措置法 附則第三条第三項（利子所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-3 - 租税特別措置法 附則第四条第三項（配当所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4/par-3 --- ## 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 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05