# 所得税法 / Income Tax Act — 第百八十九条 (Article 189)

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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: 第百八十九条 (Article 189)（主たる給与等に係る徴収税額の特例） — address `art-189`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-189
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-189
- 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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### 第百八十九条（主たる給与等に係る徴収税額の特例） — Special Provisions on the Amount Withheld from a Primary Salary or Other Wage
<sup>caption: machine translation, not official</sup>
<sup>art-189 · https://japanlaw.org/en/income-tax-act/art-189 · https://japanlaw.org/l/340AC0000000033/art-189</sup>

    **第一項**  給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者がその支払う給与等について第百八十五条第一項第一号イからニまで（賞与以外の給与等に係る徴収税額）並びに第百八十六条第一項第一号ロ及び第二項第一号（賞与に係る徴収税額）の規定を適用する場合において、その給与等の支払額に関する計算を事務機械によつて処理しているときは、これらの規定に規定する別表第二の甲欄に掲げる税額は、当該税額が算定された方法に準ずるものとして財務大臣が定める方法によつて計算した金額をもつて代えることができる。
    <sup>art-189/par-1 · https://japanlaw.org/en/income-tax-act/art-189/par-1 · https://japanlaw.org/l/340AC0000000033/art-189/par-1</sup>
    If the person paying a salary or other wage through whom a Resident filed a salary income earner's return for deduction for dependents, etc. applies the provisions of Article 185, paragraph (1), item (i), (a) through (d) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) and Article 186, paragraph (1), item (i), (b) and paragraph (2), item (i) (Amount Withheld from Bonuses) to the salary or other wage it pays to that Resident, and processes its calculations concerning the amounts of salary or other wage paid using office machines, the amount of tax set forth in column A of Appended Table 2 as prescribed in those provisions may be replaced with the amount calculated by a method that the Minister of Finance specifies as being equivalent to the method by which that amount of tax was calculated.
    <sup>machine translation, not official</sup>

    **第二項**  財務大臣は、前項の定めをしたときは、これを告示する。
    <sup>art-189/par-2 · https://japanlaw.org/en/income-tax-act/art-189/par-2 · https://japanlaw.org/l/340AC0000000033/art-189/par-2</sup>
    When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
    <sup>machine translation, not official</sup>

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## Cites
- art-189/par-1: 第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1
- art-189/par-1: 第百八十六条第一項第一号 → 所得税法 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-186/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-186/par-1/item-1
- art-189/par-1: 第二項第一号 → 所得税法 第百八十六条第二項第一号 (Article 186, paragraph (2), item (i)), art-186/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-186/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-186/par-2/item-1
- art-189/par-1: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-189/par-2: 前項 → 所得税法 第百八十九条第一項 (Article 189, paragraph (1)), art-189/par-1 — https://japanlaw.org/en/income-tax-act/art-189/par-1 · https://japanlaw.org/l/340AC0000000033/art-189/par-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法 第百八十九条第二項（主たる給与等に係る徴収税額の特例） — https://japanlaw.org/en/income-tax-act/art-189/par-2 · https://japanlaw.org/l/340AC0000000033/art-189/par-2
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十九条第一項第二号（居住者の給与等に係る源泉徴収税額及び源泉徴収特別税額の特例） — https://japanlaw.org/en/reconstruction-funding-act/art-29/par-1/item-2 · https://japanlaw.org/l/423AC0000000117/art-29/par-1/item-2

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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
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-012, 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