# 所得税法 / Income Tax Act — 第百九十条 (Article 190) - 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: 第百九十条 (Article 190)（年末調整） — address `art-190` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-190 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-190 - 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. --- ### 第百九十条（年末調整） — Year-End Adjustment caption: machine translation, not official art-190 · https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 **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で、第一号に規定するその年中に支払うべきことが確定した給与等の金額が二千万円以下であるものに対し、その提出の際に経由した給与等の支払者がその年最後に給与等の支払をする場合（その居住者がその後その年十二月三十一日までの間に当該支払者以外の者に当該申告書を提出すると見込まれる場合を除く。）において、同号に掲げる所得税の額の合計額がその年最後に給与等の支払をする時の現況により計算した第二号に掲げる税額に比し過不足があるときは、その超過額は、その年最後に給与等の支払をする際徴収すべき所得税に充当し、その不足額は、その年最後に給与等の支払をする際徴収してその徴収の日の属する月の翌月十日までに国に納付しなければならない。 art-190/par-1 · https://japanlaw.org/en/income-tax-act/art-190/par-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1 If a person paying a salary or other wage via whom a Resident has submitted a salary income earner's return for deduction for Dependents, etc. makes the last payment of salary or other wage for the year to that Resident, whose amount of salary or other wage that it has been decided will be paid during the year, as prescribed in item (i), is 20 million yen or less (except where the Resident is expected to submit that declaration to a person other than that payer after that time and by December 31 of that year), and the total amount of income taxes set forth in that item is in excess of or falls short of the amount of tax set forth in item (ii) as calculated based on the circumstances at the time the last payment of salary or other wage for the year is made, the payer must make an Appropriation of the excess amount to the income taxes to be withheld when making the last payment of salary or other wage for the year, and must withhold the shortfall when making the last payment of salary or other wage for the year and pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls. machine translation, not official changed by another Act: Article 5-28, paragraph (1) of the Act on Special Measures Concerning the Securing of Financial Resources Necessary for the Fundamental Reinforcement of Japan's Defense Capabilities, etc. (我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法) has the year-end adjustment settle that Act's special income tax for defence (防衛特別所得税) and the special income tax for reconstruction (復興特別所得税) together with the income tax, from the day that Act sets. From 1 January 2027, Article 5-28(1) of that Act has the payer making the year-end adjustment (年末調整) of Article 190 of the Income Tax Act settle the special income tax for defence (防衛特別所得税) and the special income tax for reconstruction (復興特別所得税) together with the income tax. It compares what was withheld of the three taxes over the year with the year's income tax plus 1% and 1.1% of it; any excess goes to the three taxes due on the year's last payment, and any shortfall is withheld from that payment and paid by the income tax's statutory deadline (in that Act as in force from 1 January 2027). That Act is not in this collection, so nothing of it beyond this note is given — https://laws.e-gov.go.jp/law/505AC0000000069 (note: editorial:outside-changes-2026-10-10) **一** その年中にその居住者に対し支払うべきことが確定した給与等（その居住者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書を提出したことがある場合には、当該他の給与等の支払者がその年中にその居住者に対し支払うべきことが確定した給与等で政令で定めるものを含む。次号において同じ。）につき第百八十三条第一項（源泉徴収義務）の規定により徴収された又は徴収されるべき所得税の額の合計額 art-190/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-1 the total amount of income taxes withheld or to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from the salary or other wage that it has been decided will be paid to the Resident during the year (including, if the Resident has during the year submitted another salary income earner's return for deduction for Dependents, etc. via another person paying a salary or other wage, the salary or other wage specified by Cabinet Order out of the salary or other wage that it has been decided that other person paying a salary or other wage will pay to the Resident during the year; the same applies in the following item); machine translation, not official **二** 別表第五により、その年中にその居住者に対し支払うべきことが確定した給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から次に掲げる金額の合計額を控除した金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額）を課税総所得金額とみなして第八十九条第一項（税率）の規定を適用して計算した場合の税額 art-190/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 the amount of tax calculated by applying Article 89, paragraph (1) (Tax Rates) with the amount remaining after deducting the total of the following amounts from the amount of salary or other wage after the salary income deduction found in Appended Table V according to the amount of salary or other wage that it has been decided will be paid to the Resident during the year (or, if that amount includes a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount after rounding down that fractional amount or the whole amount) deemed to be the amount of taxable total income: machine translation, not official **イ** その給与等から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（ロにおいて「社会保険料」という。）の金額及び第七十五条第二項（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（ロにおいて「小規模企業共済等掛金」という。）の額 art-190/par-1/item-2/sub-1 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-1 the amount of social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) (referred to as "social insurance premiums" in (b)) and the amount of 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) (referred to as "small enterprise-based mutual aid premiums and similar payments" in (b)) that are deducted from that salary or other wage; machine translation, not official **ロ** その年中に支払つた社会保険料の金額及び小規模企業共済等掛金の額（それぞれイに掲げるものを除くものとし、その居住者がその年において提出した給与所得者の保険料控除申告書に記載されたもの（第百九十六条第二項（給与所得者の保険料控除申告書）に規定する社会保険料の金額及び小規模企業共済等掛金の額にあつては、同項に規定する書類の提出又は提示のあつたものに限る。）に限る。）並びに第七十六条第一項（生命保険料控除）に規定する新生命保険料の金額及び旧生命保険料の金額、同条第二項に規定する介護医療保険料の金額、同条第三項に規定する新個人年金保険料の金額及び旧個人年金保険料の金額並びに第七十七条第一項（地震保険料控除）に規定する地震保険料の金額（これらの金額のうち当該申告書に記載され、かつ、第百九十六条第二項に規定する書類の提出又は提示のあつたものに限る。）につき第七十四条から第七十七条までの規定の適用があるものとした場合に控除されるべき金額 art-190/par-1/item-2/sub-2 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-2 the amount that would be deducted if Articles 74 through 77 applied to the amount of social insurance premiums and the amount of small enterprise-based mutual aid premiums and similar payments paid during the year (in each case excluding those set forth in (a), and limited to those stated in a salary income earner's return for insurance premium deduction submitted by the Resident during the year (for the amount of social insurance premiums and the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 196, paragraph (2) (Salary Income Earner's Return for Insurance Premium Deduction), limited to those for which the documents prescribed in that paragraph have been submitted or presented)), and to the amount of new life insurance premiums and the amount of old life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction), the amount of nursing care and medical insurance premiums prescribed in paragraph (2) of that Article, the amount of the new individual pension insurance premium and the amount of the old individual pension insurance premium prescribed in paragraph (3) of that Article, and the amount of earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) (limited to those of these amounts that are stated in that declaration and for which the documents prescribed in Article 196, paragraph (2) have been submitted or presented); machine translation, not official **ハ** 当該給与所得者の扶養控除等申告書に記載された同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者（当該同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者が国外居住親族である場合には、第百九十四条第五項及び第七項（給与所得者の扶養控除等申告書）に規定する書類の提出又は提示がされた同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者に限る。）の有無及びその数並びに当該申告書にその居住者が特別障害者若しくはその他の障害者、寡婦、ひとり親又は勤労学生に該当する旨の記載があるかどうか（当該勤労学生が第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当する場合には、当該申告書に勤労学生に該当する旨の記載があるかどうかのほか、第百九十四条第四項に規定する書類の提出又は提示があつたかどうか）並びに当該申告書に記載された源泉控除対象親族（二以上の給与等の支払者から給与等の支払を受ける場合には同条第一項第六号に規定する源泉控除対象親族とし、当該申告書に記載された源泉控除対象親族が国外居住親族である場合には同条第五項及び第七項に規定する書類の提出又は提示がされた源泉控除対象親族に限る。）の有無、その源泉控除対象親族の数その他の事項に応じ、第七十九条から第八十二条まで（障害者控除等）及び第八十四条（扶養控除）の規定に準じて計算した障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額及び扶養控除の額に相当する金額 art-190/par-1/item-2/sub-3 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-3 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-3 the amounts equivalent to the disability deduction, the widow deduction, the single parent deduction, the working student deduction, and the deduction for Dependents, calculated in accordance with Articles 79 through 82 (Disability Deduction, etc.) and Article 84 (Deduction for Dependents), according to whether there is any cohabiting Person with a Particular Disability, any other Person with a Particular Disability, or any Person with a Disability other than a Person with a Particular Disability stated in that salary income earner's return for deduction for Dependents, etc. (if that cohabiting Person with a Particular Disability, other Person with a Particular Disability, or Person with a Disability other than a Person with a Particular Disability is a relative residing outside Japan, limited to a cohabiting Person with a Particular Disability, other Person with a Particular Disability, or Person with a Disability other than a Person with a Particular Disability for whom the documents prescribed in Article 194, paragraphs (5) and (7) (Salary Income Earner's Return for Deduction for Dependents, etc.) have been submitted or presented) and the number of such persons, whether that declaration states that the Resident is a Person with a Particular Disability or any other Person with a Disability, a widow, a single parent, or a working student (if the working student is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions), whether the documents prescribed in Article 194, paragraph (4) have been submitted or presented, in addition to whether that declaration states that the Resident is a working student), whether there is any relative for withholding deduction stated in that declaration (if the Resident is paid a salary or other wage by two or more persons paying a salary or other wage, the relative for withholding deduction prescribed in paragraph (1), item (vi) of that Article, and if a relative for withholding deduction stated in that declaration is a relative residing outside Japan, limited to a relative for withholding deduction for whom the documents prescribed in paragraphs (5) and (7) of that Article have been submitted or presented), the number of those relatives for withholding deduction, and other particulars; machine translation, not official **ニ** 給与所得者の配偶者控除等申告書に記載されたその居住者の第二条第一項第三十号に規定する合計所得金額（以下この号において「合計所得金額」という。）の見積額、当該申告書に記載された控除対象配偶者又は第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（当該控除対象配偶者又は配偶者が第百九十四条第五項又は第百九十五条の二第二項（給与所得者の配偶者控除等申告書）の記載がされた者である場合には、これらの規定に規定する書類の提出又は提示がされた控除対象配偶者又は配偶者に限る。）の有無、その控除対象配偶者が老人控除対象配偶者に該当するかどうか、その控除対象配偶者又は配偶者がこの条に規定する居住者として当該申告書を提出しているかどうか、その控除対象配偶者又は配偶者が第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）に規定する居住者として同項第三号に掲げる事項を記載した公的年金等の受給者の扶養親族等申告書を提出しているかどうか及びその控除対象配偶者又は配偶者の合計所得金額又はその見積額に応じ、第八十三条（配偶者控除）又は第八十三条の二の規定に準じて計算した配偶者控除の額又は配偶者特別控除の額に相当する金額 art-190/par-1/item-2/sub-4 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-4 the amount equivalent to the spousal deduction or the special spousal deduction, calculated in accordance with Article 83 (Spousal Deduction) or Article 83-2, according to the estimated amount of the Resident's total income as prescribed in Article 2, paragraph (1), item (xxx) (referred to as "total income" in this item) stated in a salary income earner's return for spousal deduction, etc., whether there is a Claimable Spouse or a spouse whose living expenses are paid from the same resources as the Resident as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) stated in that declaration (if that Claimable Spouse or spouse is a person about whom the entry referred to in Article 194, paragraph (5) or Article 195-2, paragraph (2) (Salary Income Earner's Return for Spousal Deduction, etc.) has been made, limited to a Claimable Spouse or spouse for whom the documents prescribed in those provisions have been submitted or presented), whether that Claimable Spouse falls under the category of a Claimable Elderly Spouse, whether that Claimable Spouse or spouse has submitted that declaration as a Resident prescribed in this Article, whether that Claimable Spouse or spouse has submitted, as a Resident prescribed in Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package), a return for Dependents, etc. by a recipient of a public pension or retirement package stating the particulars set forth in item (iii) of that paragraph, and the total income of that Claimable Spouse or spouse or its estimated amount; machine translation, not official **ホ** 給与所得者の特定親族特別控除申告書に記載された特定親族（第八十四条の二第一項（特定親族特別控除）に規定する特定親族をいう。ホにおいて同じ。）（当該特定親族が第百九十四条第五項又は第百九十五条の三第二項（給与所得者の特定親族特別控除申告書）の記載がされた者である場合には、これらの規定に規定する書類の提出又は提示がされた特定親族に限る。）の有無、その特定親族がこの条に規定する居住者として当該申告書を提出しているかどうか、その特定親族の合計所得金額又はその見積額及びその特定親族の数に応じ、第八十四条の二の規定に準じて計算した特定親族特別控除の額に相当する金額 art-190/par-1/item-2/sub-5 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-5 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-5 the amount equivalent to the special deduction for specified relatives, calculated in accordance with Article 84-2, according to whether there is any specified relative (meaning a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); the same applies in (e)) stated in a salary income earner's return for special deduction for specified relatives (if that specified relative is a person about whom the entry referred to in Article 194, paragraph (5) or Article 195-3, paragraph (2) (Salary Income Earner's Return for Special Deduction for Specified Relatives) has been made, limited to a specified relative for whom the documents prescribed in those provisions have been submitted or presented), whether that specified relative has submitted that declaration as a Resident prescribed in this Article, the total income of that specified relative or its estimated amount, and the number of those specified relatives; machine translation, not official **ヘ** 給与所得者の基礎控除申告書に記載されたその居住者の合計所得金額の見積額に応じ、第八十六条（基礎控除）の規定に準じて計算した基礎控除の額に相当する金額 art-190/par-1/item-2/sub-6 · https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-6 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-6 the amount equivalent to the basic personal exemption, calculated in accordance with Article 86 (Basic Personal Exemption), according to the estimated amount of the Resident's total income stated in a salary income earner's return for basic personal exemption. machine translation, not official --- ## Cites - art-190/par-1: 第一号 → 所得税法 第百九十条第一項第一号 (Article 190, paragraph (1), item (i)), art-190/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-1 - art-190/par-1: 第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - art-190/par-1/item-1: 次号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - art-190/par-1/item-1: 第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - art-190/par-1/item-2: 別表第五 → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5 - art-190/par-1/item-2: 第八十九条第一項 → 所得税法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/income-tax-act/art-89/par-1 · https://japanlaw.org/l/340AC0000000033/art-89/par-1 - art-190/par-1/item-2/sub-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-190/par-1/item-2/sub-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-190/par-1/item-2/sub-2: 第百九十六条第二項 → 所得税法 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/en/income-tax-act/art-196/par-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-2 - art-190/par-1/item-2/sub-2: 第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1 - art-190/par-1/item-2/sub-2: 同条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2 - art-190/par-1/item-2/sub-2: 同条第三項 → 所得税法 第七十六条第三項 (Article 76, paragraph (3)), art-76/par-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-3 - art-190/par-1/item-2/sub-2: 第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 · https://japanlaw.org/l/340AC0000000033/art-77/par-1 - art-190/par-1/item-2/sub-2: 第七十四条から第七十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74 - art-190/par-1/item-2/sub-2: 第七十四条から第七十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75 - art-190/par-1/item-2/sub-2: 第七十四条から第七十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76 - art-190/par-1/item-2/sub-2: 第七十四条から第七十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77 - art-190/par-1/item-2/sub-3: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5 · https://japanlaw.org/l/340AC0000000033/art-194/par-5 - art-190/par-1/item-2/sub-3: 第七項 → 所得税法 第百九十四条第七項 (Article 194, paragraph (7)), art-194/par-7 — https://japanlaw.org/en/income-tax-act/art-194/par-7 · https://japanlaw.org/l/340AC0000000033/art-194/par-7 - art-190/par-1/item-2/sub-3: 第二条第一項第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32 - art-190/par-1/item-2/sub-3: 第百九十四条第四項 → 所得税法 第百九十四条第四項 (Article 194, paragraph (4)), art-194/par-4 — https://japanlaw.org/en/income-tax-act/art-194/par-4 · https://japanlaw.org/l/340AC0000000033/art-194/par-4 - art-190/par-1/item-2/sub-3: 同条第一項第六号 → 所得税法 第百九十四条第一項第六号 (Article 194, paragraph (1), item (vi)), art-194/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-6 - art-190/par-1/item-2/sub-3: 第七十九条から第八十二条まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79 - art-190/par-1/item-2/sub-3: 第七十九条から第八十二条まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80 - art-190/par-1/item-2/sub-3: 第七十九条から第八十二条まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81 - art-190/par-1/item-2/sub-3: 第七十九条から第八十二条まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82 - art-190/par-1/item-2/sub-3: 第八十四条 → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84 - art-190/par-1/item-2/sub-4: 第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 - art-190/par-1/item-2/sub-4: この号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - art-190/par-1/item-2/sub-4: 第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1 - art-190/par-1/item-2/sub-4: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5 · https://japanlaw.org/l/340AC0000000033/art-194/par-5 - art-190/par-1/item-2/sub-4: 第百九十五条の二第二項 → 所得税法 第百九十五条の二第二項 (Article 195-2, paragraph (2)), art-195-2/par-2 — https://japanlaw.org/en/income-tax-act/art-195-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-2 - art-190/par-1/item-2/sub-4: この条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - art-190/par-1/item-2/sub-4: 第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1 - art-190/par-1/item-2/sub-4: 同項第三号 → 所得税法 第二百三条の六第一項第三号 (Article 203-6, paragraph (1), item (iii)), art-203-6/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-3 - art-190/par-1/item-2/sub-4: 第八十三条 → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83 - art-190/par-1/item-2/sub-4: 第八十三条の二 → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2 - art-190/par-1/item-2/sub-5: 第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1 - art-190/par-1/item-2/sub-5: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5 · https://japanlaw.org/l/340AC0000000033/art-194/par-5 - art-190/par-1/item-2/sub-5: 第百九十五条の三第二項 → 所得税法 第百九十五条の三第二項 (Article 195-3, paragraph (2)), art-195-3/par-2 — https://japanlaw.org/en/income-tax-act/art-195-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-2 - art-190/par-1/item-2/sub-5: この条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - art-190/par-1/item-2/sub-5: 第八十四条の二 → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2 - art-190/par-1/item-2/sub-6: 第八十六条 → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86 ## Cited by 98 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第四十七号（定義） — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-47 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-47 - 所得税法 第八十三条の二第二項第二号（配偶者特別控除） — https://japanlaw.org/en/income-tax-act/art-83-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-2/item-2 - 所得税法 第八十四条の二第二項第二号（特定親族特別控除） — https://japanlaw.org/en/income-tax-act/art-84-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-2/item-2 - 所得税法 第八十五条第二項（扶養親族等の判定の時期等） — https://japanlaw.org/en/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2 - 所得税法 第百二十条第一項（確定所得申告） — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - 所得税法 第百二十一条第一項第一号（確定所得申告を要しない場合） — https://japanlaw.org/en/income-tax-act/art-121/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-121/par-1/item-1 - 所得税法 第百二十一条第一項第二号（確定所得申告を要しない場合） — https://japanlaw.org/en/income-tax-act/art-121/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-121/par-1/item-2 - 所得税法 第百八十五条第一項第一号（賞与以外の給与等に係る徴収税額） — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1 - 所得税法 第百八十六条第三項（賞与に係る徴収税額） — https://japanlaw.org/en/income-tax-act/art-186/par-3 · https://japanlaw.org/l/340AC0000000033/art-186/par-3 - 所得税法 第百九十条第一項（年末調整） — https://japanlaw.org/en/income-tax-act/art-190/par-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1 - 所得税法 第百九十条第一項第一号（年末調整） — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-1 - 所得税法 第百九十条第一項第二号ニ（年末調整） — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-4 - 所得税法 第百九十条第一項第二号ホ（年末調整） — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2/sub-5 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-5 - 所得税法 第百九十一条第一項（過納額の還付） — https://japanlaw.org/en/income-tax-act/art-191/par-1 · https://japanlaw.org/l/340AC0000000033/art-191/par-1 - 所得税法 第百九十二条第一項（不足額の徴収） — https://japanlaw.org/en/income-tax-act/art-192/par-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-1 - 所得税法 第百九十二条第二項（不足額の徴収） — https://japanlaw.org/en/income-tax-act/art-192/par-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2 - 所得税法 第百九十二条第二項第一号（不足額の徴収） — https://japanlaw.org/en/income-tax-act/art-192/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-1 - 所得税法 第百九十二条第二項第二号（不足額の徴収） — https://japanlaw.org/en/income-tax-act/art-192/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-2 - 所得税法 第百九十四条第六項（給与所得者の扶養控除等申告書） — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6 - 所得税法 第百九十五条の二第一項（給与所得者の配偶者控除等申告書） — https://japanlaw.org/en/income-tax-act/art-195-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-1 - 所得税法 第百九十五条の三第一項（給与所得者の特定親族特別控除申告書） — https://japanlaw.org/en/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1 - 所得税法 第百九十五条の四第一項（給与所得者の基礎控除申告書） — https://japanlaw.org/en/income-tax-act/art-195-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-4/par-1 - 所得税法 第百九十六条第一項（給与所得者の保険料控除申告書） — https://japanlaw.org/en/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1 - 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 附則第四条第一項（昭和四十年分の所得税の所得控除等に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-4/par-1 - 所得税法 附則第十七条第一項（過納税額の処理の特例に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-17/par-1 - 所得税法 附則第二十五条第二項（給与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-25/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-25/par-2 - 所得税法 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1 - 所得税法 附則第九条第二項（給与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-3411-31/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-9/par-2 - 所得税法 附則別表第五（昭和４１年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/appdx-5 - 所得税法 附則第三条第一項（昭和四十二年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-3/par-1 - 所得税法 附則第十四条第二項（給与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-3421-20/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14/par-2 - 所得税法 附則別表第五（昭和４２年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/appdx-5 - 所得税法 附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-3/par-1 - 所得税法 附則第六条第二項（給与所得及び退職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-3431-21/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/art-6/par-2 - 所得税法 附則別表第五（昭和４３年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3431-21/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3431-21/appdx-5 - 所得税法 附則第三条第一項（昭和四十四年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3441-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-3/par-1 - 所得税法 附則第七条第二項（給与所得及び退職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-3441-14/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-7/par-2 - 所得税法 附則別表第五（昭和４４年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3441-14/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/appdx-5 - 所得税法 附則第三条第一項（昭和四十五年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3451-36/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-3/par-1 - 所得税法 附則第七条第二項（給与所得及び退職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-3451-36/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-7/par-2 - 所得税法 附則別表第五（昭和４５年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3451-36/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/appdx-5 - 所得税法 附則第三条第二項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-3/par-2 - 所得税法 附則第六条第三項（給与所得及び退職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-3461-113/art-6/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-6/par-3 - 所得税法 附則別表第四（昭和４６年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-4 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/appdx-4 - 所得税法 附則第三条第二項（昭和四十八年分の給与所得の金額及び所得控除等に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3481-8/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3481-8/art-3/par-2 - 所得税法 附則第七条第二項（給与所得及び退職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-3481-8/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3481-8/art-7/par-2 - 所得税法 附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2 - 所得税法 附則第八条第二項（給与所得及び退職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-3491-15/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-8/par-2 - 所得税法 附則別表第五（昭和４９年分の年末調整のための給与所得の源泉徴収税額表） — https://japanlaw.org/en/income-tax-act/suppl-3491-15/appdx-5 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/appdx-5 - 所得税法 附則第五条第二項（給与所得等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3501-13/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3501-13/art-5/par-2 - 所得税法 附則第四条第二項（給与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-3521-14/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3521-14/art-4/par-2 - 所得税法 附則第四条第二項（給与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-3561-11/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3561-11/art-4/par-2 - 所得税法 附則第六条第二項（給与所得及び退職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-3591-5/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3591-5/art-6/par-2 - 所得税法 附則第十八条第二項（給与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-18/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-18/par-2 - 所得税法 附則第三条第二項（給与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-4011-68/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4011-68/art-3/par-2 - 所得税法 附則第八条第三項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4131-88/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4131-88/art-8/par-3 - …and 38 more at https://japanlaw.org/en/income-tax-act/art-190 --- ## Sources - claude-opus-5-5 — Notes on what a provision of an Act outside this collection states, written for this site, written 2026-10-10 - 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-20260918T180319-031, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-012, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-002, translated 2026-10-13 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05