# 所得税法 / Income Tax Act — 第二百三条の四 (Article 203-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-203-4. 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: 第二百三条の四 (Article 203-4)（源泉控除対象配偶者に係る控除の適用） — address `art-203-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-203-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203-4 - 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. --- ### 第二百三条の四（源泉控除対象配偶者に係る控除の適用） — Application of the Deduction for a Spouse for Withholding Deduction caption: machine translation, not official art-203-4 · https://japanlaw.org/en/income-tax-act/art-203-4 · https://japanlaw.org/l/340AC0000000033/art-203-4 **第一項** 公的年金等の受給者の扶養親族等申告書を提出した居住者（以下この条において「対象居住者」という。）の当該申告書に源泉控除対象配偶者である旨の記載がされた配偶者（以下この条において「対象配偶者」という。）が、当該対象居住者を、当該対象配偶者の提出した給与所得者の扶養控除等申告書若しくは従たる給与についての扶養控除等申告書又は公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象配偶者として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）若しくは第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）又は前条第一号から第三号までの規定の適用を受ける場合には、当該対象配偶者は当該対象居住者の提出した公的年金等の受給者の扶養親族等申告書に源泉控除対象配偶者である旨の記載がされていないものとして、同条第一号から第三号までの規定を適用する。 art-203-4/par-1 · https://japanlaw.org/en/income-tax-act/art-203-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-4/par-1 If a spouse stated as a spouse for withholding deduction (hereinafter referred to as a "covered spouse" in this Article) in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by a Resident (hereinafter referred to as a "covered Resident" in this Article) receives the application of Article 185, paragraph (1), item (i) or (ii) (Amount of Tax Withheld from Salary or other wages Other Than Bonuses), Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount of Tax Withheld from Bonuses), or items (i) through (iii) of the preceding Article with that covered Resident as the spouse for withholding deduction stated in the salary income earner's return for deduction for Dependents, etc., the return for deduction for Dependents, etc. regarding secondary salaries, or the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered spouse, items (i) through (iii) of that Article apply by treating the covered spouse as not being stated as a spouse for withholding deduction in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered Resident. machine translation, not official --- ## Cites - art-203-4/par-1: この条 → 所得税法 第二百三条の四 (Article 203-4), art-203-4 — https://japanlaw.org/en/income-tax-act/art-203-4 · https://japanlaw.org/l/340AC0000000033/art-203-4 - art-203-4/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-203-4/par-1: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2 - art-203-4/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-203-4/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-203-4/par-1: 前条第一号から第三号まで → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1 - art-203-4/par-1: 前条第一号から第三号まで → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-2 - art-203-4/par-1: 前条第一号から第三号まで → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 第二百三条の四第一項（源泉控除対象配偶者に係る控除の適用） — https://japanlaw.org/en/income-tax-act/art-203-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-4/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-20260918T180319-035, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-014, 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