# 所得税法 / Income Tax Act — 第百八十八条 (Article 188)
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- 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: 第百八十八条 (Article 188)（給与等から控除される社会保険料等がある場合の徴収税額の計算） — address `art-188`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-188
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-188
- 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.
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### 第百八十八条（給与等から控除される社会保険料等がある場合の徴収税額の計算） — Calculation of the Amount Withheld If Social Insurance Premiums or Similar Payments Are Deducted from a Salary or Other Wage
caption: machine translation, not official
art-188 · https://japanlaw.org/en/income-tax-act/art-188 · https://japanlaw.org/l/340AC0000000033/art-188
**第一項** 給与等の支払の際控除される第七十四条第二項（社会保険料控除）に規定する社会保険料又は第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金がある場合には、第百八十五条（賞与以外の給与等に係る徴収税額）又は第百八十六条（賞与に係る徴収税額）の規定の適用については、その給与等の金額に相当する金額から当該社会保険料の金額と当該小規模企業共済等掛金の額との合計額を控除した残額に相当する金額の給与等の支払があつたものとみなし、その残額がないときは、その給与等の支払がなかつたものとみなす。
art-188/par-1 · https://japanlaw.org/en/income-tax-act/art-188/par-1 · https://japanlaw.org/l/340AC0000000033/art-188/par-1
If social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) or small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) are deducted at the time a salary or other wage is paid, for the purpose of applying the provisions of Article 185 (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186 (Amount Withheld from Bonuses), a salary or other wage is deemed to have been paid in the amount equivalent to the balance remaining after deducting the sum total of the amount of those social insurance premiums and the amount of those small enterprise-based mutual aid premiums and similar payments from the amount equivalent to the amount of that salary or other wage, and if no balance remains, that salary or other wage is deemed not to have been paid.
machine translation, not official
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## Cites
- art-188/par-1: 第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-188/par-1: 第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/income-tax-act/art-75/par-2 · https://japanlaw.org/l/340AC0000000033/art-75/par-2
- art-188/par-1: 第百八十五条 → 所得税法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/en/income-tax-act/art-185 · https://japanlaw.org/l/340AC0000000033/art-185
- art-188/par-1: 第百八十六条 → 所得税法 第百八十六条 (Article 186), art-186 — https://japanlaw.org/en/income-tax-act/art-186 · https://japanlaw.org/l/340AC0000000033/art-186
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法 第百九十五条第一項（従たる給与についての扶養控除等申告書） — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1
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## 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-20260918T180319-030, 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