# 所得税法 / Income Tax Act — 第百九十七条 (Article 197)

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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: 第百九十七条 (Article 197)（給与所得者の源泉徴収に関する申告から除外される給与等） — address `art-197`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-197
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-197
- 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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### 第百九十七条（給与所得者の源泉徴収に関する申告から除外される給与等） — Salary or Other Wages Excluded from Declarations by Salary Income Earners Concerning Withholding
<sup>caption: machine translation, not official</sup>
<sup>art-197 · https://japanlaw.org/en/income-tax-act/art-197 · https://japanlaw.org/l/340AC0000000033/art-197</sup>

    **第一項**  次に掲げる給与等は、第百九十四条から前条まで（給与所得者の源泉徴収に関する申告書）に規定する給与等に含まれないものとする。
    <sup>art-197/par-1 · https://japanlaw.org/en/income-tax-act/art-197/par-1 · https://japanlaw.org/l/340AC0000000033/art-197/par-1</sup>
    The following salaries or other wages are not included in the salaries or other wages prescribed in Article 194 through the preceding Article (Declarations by Salary Income Earners Concerning Withholding):
    <sup>machine translation, not official</sup>

      **一**  第百八十四条（源泉徴収を要しない給与等の支払者）の規定によりその所得税を徴収して納付することを要しないものとされる給与等
      <sup>art-197/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-197/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-197/par-1/item-1</sup>
      salaries or other wages from which income taxes are not required to be withheld and paid over pursuant to Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source);
      <sup>machine translation, not official</sup>

      **二**  第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等
      <sup>art-197/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-197/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-197/par-1/item-2</sup>
      salaries or other wages set forth in Article 185, paragraph (1), item (iii) (Salary or Other Wages Paid for Each Day Worked).
      <sup>machine translation, not official</sup>

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## Cites
- art-197/par-1: 第百九十四条から前条まで → 所得税法 第百九十四条 (Article 194), art-194 — https://japanlaw.org/en/income-tax-act/art-194 · https://japanlaw.org/l/340AC0000000033/art-194
- art-197/par-1: 第百九十四条から前条まで → 所得税法 第百九十五条 (Article 195), art-195 — https://japanlaw.org/en/income-tax-act/art-195 · https://japanlaw.org/l/340AC0000000033/art-195
- art-197/par-1: 第百九十四条から前条まで → 所得税法 第百九十五条の二 (Article 195-2), art-195-2 — https://japanlaw.org/en/income-tax-act/art-195-2 · https://japanlaw.org/l/340AC0000000033/art-195-2
- art-197/par-1: 第百九十四条から前条まで → 所得税法 第百九十五条の三 (Article 195-3), art-195-3 — https://japanlaw.org/en/income-tax-act/art-195-3 · https://japanlaw.org/l/340AC0000000033/art-195-3
- art-197/par-1: 第百九十四条から前条まで → 所得税法 第百九十五条の四 (Article 195-4), art-195-4 — https://japanlaw.org/en/income-tax-act/art-195-4 · https://japanlaw.org/l/340AC0000000033/art-195-4
- art-197/par-1: 第百九十四条から前条まで → 所得税法 第百九十六条 (Article 196), art-196 — https://japanlaw.org/en/income-tax-act/art-196 · https://japanlaw.org/l/340AC0000000033/art-196
- art-197/par-1/item-1: 第百八十四条 → 所得税法 第百八十四条 (Article 184), art-184 — https://japanlaw.org/en/income-tax-act/art-184 · https://japanlaw.org/l/340AC0000000033/art-184
- art-197/par-1/item-2: 第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-3

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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-20260918T180319-033, 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