# 所得税法 / Income Tax Act — 第二百条 (Article 200) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-200. 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: 第二百条 (Article 200)（源泉徴収を要しない退職手当等の支払者） — address `art-200` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-200 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-200 - 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. --- ### 第二百条（源泉徴収を要しない退職手当等の支払者） — Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source caption: machine translation, not official art-200 · https://japanlaw.org/en/income-tax-act/art-200 · https://japanlaw.org/l/340AC0000000033/art-200 **第一項** 常時二人以下の家事使用人のみに対し第二十八条第一項（給与所得）に規定する給与等の支払をする者は、前条の規定にかかわらず、その支払う退職手当等について所得税を徴収して納付することを要しない。 art-200/par-1 · https://japanlaw.org/en/income-tax-act/art-200/par-1 · https://japanlaw.org/l/340AC0000000033/art-200/par-1 Notwithstanding the provisions of the preceding Article, a person who pays salaries or other wages as prescribed in Article 28, paragraph (1) (Salary Income) only to not more than two domestic workers on a regular basis is not required to withhold and pay over income taxes on the severance pay or other such compensation that the person pays. machine translation, not official --- ## Cites - art-200/par-1: 第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1 - art-200/par-1: 前条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第二百三条第二項（退職所得の受給に関する申告書） — https://japanlaw.org/en/income-tax-act/art-203/par-2 · https://japanlaw.org/l/340AC0000000033/art-203/par-2 - 所得税法 第二百二十六条第二項（源泉徴収票） — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - 所得税法 附則第二十六条第一項（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-3401-33/art-26/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-26/par-1 --- ## 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-20260918T180319-034, 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