# 所得税法 / Income Tax Act — 第二百四条 (Article 204)

- 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: 第二百四条 (Article 204)（源泉徴収義務） — address `art-204`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-204
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-204
- 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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### 第二百四条（源泉徴収義務） — Obligation to Withhold Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-204 · https://japanlaw.org/en/income-tax-act/art-204 · https://japanlaw.org/l/340AC0000000033/art-204</sup>

    **第一項**  居住者に対し国内において次に掲げる報酬若しくは料金、契約金又は賞金の支払をする者は、その支払の際、その報酬若しくは料金、契約金又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
    <sup>art-204/par-1 · https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1</sup>
    A person paying, in Japan, any of the following remuneration or fees, contract money, or monetary awards to a Resident must withhold income taxes from that remuneration or those fees, contract money, or monetary awards at the time of payment and pay them over to the national government by the 10th day of the month following the month in which the day of withholding falls:
    <sup>machine translation, not official</sup>

      **一**  原稿、さし絵、作曲、レコード吹込み又はデザインの報酬、放送謝金、著作権（著作隣接権を含む。）又は工業所有権の使用料及び講演料並びにこれらに類するもので政令で定める報酬又は料金
      <sup>art-204/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-1</sup>
      remuneration for manuscripts, illustrations, musical compositions, sound recordings, or designs, fees for broadcasting appearances, royalties for the use of copyrights (including neighboring rights) or industrial property rights, lecture fees, and any other similar remuneration or fees specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **二**  弁護士（外国法事務弁護士を含む。）、司法書士、土地家屋調査士、公認会計士、税理士、社会保険労務士、弁理士、海事代理士、測量士、建築士、不動産鑑定士、技術士その他これらに類する者で政令で定めるものの業務に関する報酬又は料金
      <sup>art-204/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-2</sup>
      remuneration or fees for the services of attorneys (including registered foreign lawyers), judicial scriveners, land and house investigators, certified public accountants, certified public tax accountants, labor and social security attorneys, patent attorneys, maritime procedure agents, surveyors, architects, real estate appraisers, professional engineers, or any other similar persons specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **三**  医療情報基盤・診療報酬審査支払機構法（昭和二十三年法律第百二十九号）の規定により支払われる診療報酬（感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の九第二項（流行初期医療確保措置）の規定により都道府県知事から同項に規定する流行初期医療確保措置に係る事務を委託された同項に規定する基盤機構から支払われる同条第一項に規定する流行初期医療の確保に要する費用を含む。）
      <sup>art-204/par-1/item-3 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-3</sup>
      medical fees paid pursuant to the provisions of the Act on the Organization for Medical Information Infrastructure and Medical Fee Review and Payment (Act No. 129 of 1948) (including the expenses required for securing medical care in the initial phase of an epidemic prescribed in Article 36-9, paragraph (1) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), paid by the organization prescribed in paragraph (2) (Measures to Secure Medical Care in the Initial Phase of an Epidemic) of that Article that has been entrusted by a prefectural governor pursuant to the provisions of that paragraph with the affairs concerning the measures to secure medical care in the initial phase of an epidemic prescribed in that paragraph);
      <sup>machine translation, not official</sup>

      **四**  職業野球の選手、職業拳闘家、競馬の騎手、モデル、外交員、集金人、電力量計の検針人その他これらに類する者で政令で定めるものの業務に関する報酬又は料金
      <sup>art-204/par-1/item-4 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4</sup>
      remuneration or fees for the services of professional baseball players, professional boxers, jockeys, models, sales representatives, bill collectors, electricity meter readers, or any other similar persons specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **五**  映画、演劇その他政令で定める芸能又はラジオ放送若しくはテレビジョン放送に係る出演若しくは演出（指揮、監督その他政令で定めるものを含む。）又は企画の報酬又は料金その他政令で定める芸能人の役務の提供を内容とする事業に係る当該役務の提供に関する報酬又は料金（これらのうち不特定多数の者から受けるものを除く。）
      <sup>art-204/par-1/item-5 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-5</sup>
      remuneration or fees for appearing in or directing (including conducting, supervising, and anything else specified by Cabinet Order), or for planning, films, plays, or other entertainment specified by Cabinet Order, or radio or television broadcasts, or any other remuneration or fees for the provision of services in connection with a business that consists of providing the services of entertainers specified by Cabinet Order (excluding, among these, those received from an unspecified large number of persons);
      <sup>machine translation, not official</sup>

      **六**  キャバレー、ナイトクラブ、バーその他これらに類する施設でフロアにおいて客にダンスをさせ又は客に接待をして遊興若しくは飲食をさせるものにおいて客に侍してその接待をすることを業務とするホステスその他の者（以下この条において「ホステス等」という。）のその業務に関する報酬又は料金
      <sup>art-204/par-1/item-6 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6</sup>
      remuneration or fees for the services of hostesses or other persons whose business is to attend on customers and entertain them at a cabaret, nightclub, bar, or other similar establishment that has customers dance on the floor or that entertains customers and provides them with amusement or food and drink (hereinafter referred to as "hostesses or similar workers" in this Article);
      <sup>machine translation, not official</sup>

      **七**  役務の提供を約することにより一時に取得する契約金で政令で定めるもの
      <sup>art-204/par-1/item-7 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-7</sup>
      contract money specified by Cabinet Order which is obtained on a one-time basis by agreeing to provide services;
      <sup>machine translation, not official</sup>

      **八**  広告宣伝のための賞金又は馬主が受ける競馬の賞金で政令で定めるもの
      <sup>art-204/par-1/item-8 · https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8</sup>
      a monetary award for advertising purposes or a horse racing monetary award received by a racehorse owner, which is specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、次に掲げるものについては、適用しない。
    <sup>art-204/par-2 · https://japanlaw.org/en/income-tax-act/art-204/par-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2</sup>
    The provisions of the preceding paragraph do not apply to the following:
    <sup>machine translation, not official</sup>

      **一**  前項に規定する報酬若しくは料金、契約金又は賞金のうち、第二十八条第一項（給与所得）に規定する給与等（次号において「給与等」という。）又は第三十条第一項（退職所得）に規定する退職手当等に該当するもの
      <sup>art-204/par-2/item-1 · https://japanlaw.org/en/income-tax-act/art-204/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-1</sup>
      remuneration or fees, contract money, or monetary awards prescribed in the preceding paragraph which fall under salary or other wages prescribed in Article 28, paragraph (1) (Salary Income) (referred to as "salary or other wages" in the following item) or severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income);
      <sup>machine translation, not official</sup>

      **二**  前項第一号から第五号まで並びに第七号及び第八号に掲げる報酬若しくは料金、契約金又は賞金のうち、第百八十三条第一項（給与所得に係る源泉徴収義務）の規定により給与等につき所得税を徴収して納付すべき個人以外の個人から支払われるもの
      <sup>art-204/par-2/item-2 · https://japanlaw.org/en/income-tax-act/art-204/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-2</sup>
      remuneration or fees, contract money, or monetary awards set forth in items (i) through (v) and items (vii) and (viii) of the preceding paragraph which are paid by an individual other than an individual who is required to withhold and pay over income taxes on salary or other wages pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income);
      <sup>machine translation, not official</sup>

      **三**  前項第六号に掲げる報酬又は料金のうち、同号に規定する施設の経営者（以下この条において「バー等の経営者」という。）以外の者から支払われるもの（バー等の経営者を通じて支払われるものを除く。）
      <sup>art-204/par-2/item-3 · https://japanlaw.org/en/income-tax-act/art-204/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-3</sup>
      remuneration or fees set forth in item (vi) of the preceding paragraph which are paid by a person other than the operator of an establishment prescribed in that item (hereinafter referred to as the "operator of a bar or similar establishment" in this Article) (excluding those paid through the operator of a bar or similar establishment).
      <sup>machine translation, not official</sup>

    **第三項**  第一項第六号に掲げる報酬又は料金のうちに、客からバー等の経営者を通じてホステス等に支払われるものがある場合には、当該報酬又は料金については、当該バー等の経営者を当該報酬又は料金に係る同項に規定する支払をする者とみなし、当該報酬又は料金をホステス等に交付した時にその支払があつたものとみなして、同項の規定を適用する。
    <sup>art-204/par-3 · https://japanlaw.org/en/income-tax-act/art-204/par-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-3</sup>
    If any of the remuneration or fees set forth in paragraph (1), item (vi) are paid by customers to hostesses or similar workers through the operator of a bar or similar establishment, the provisions of that paragraph apply to that remuneration or those fees by deeming the operator of a bar or similar establishment to be the person making the payment prescribed in that paragraph in connection with that remuneration or those fees, and by deeming the payment to have been made at the time when that remuneration or those fees are delivered to the hostesses or similar workers.
    <sup>machine translation, not official</sup>

---

## Cites
- art-204/par-1/item-3: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の九第二項 → e-Gov law 410AC0000000114, 第三十六条の九第二項 (Article 36-9, paragraph (2)), art-36-9/par-2 — not held in this collection
- art-204/par-1/item-3: 同条第一項 → e-Gov law 410AC0000000114, 第三十六条の九第一項 (Article 36-9, paragraph (1)), art-36-9/par-1 — not held in this collection
- art-204/par-1/item-6: この条 → 所得税法 第二百四条 (Article 204), art-204 — https://japanlaw.org/en/income-tax-act/art-204 · https://japanlaw.org/l/340AC0000000033/art-204
- art-204/par-2: 前項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-204/par-2/item-1: 前項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-204/par-2/item-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-204/par-2/item-1: 次号 → 所得税法 第二百四条第二項第二号 (Article 204, paragraph (2), item (ii)), art-204/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-2
- art-204/par-2/item-1: 第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- art-204/par-2/item-2: 前項第一号から第五号まで → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-1
- art-204/par-2/item-2: 前項第一号から第五号まで → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-2
- art-204/par-2/item-2: 前項第一号から第五号まで → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-3
- art-204/par-2/item-2: 前項第一号から第五号まで → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4
- art-204/par-2/item-2: 前項第一号から第五号まで → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-5
- art-204/par-2/item-2: 第七号 → 所得税法 第二百四条第一項第七号 (Article 204, paragraph (1), item (vii)), art-204/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-7
- art-204/par-2/item-2: 第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8
- art-204/par-2/item-2: 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-204/par-2/item-3: 前項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6
- art-204/par-2/item-3: この条 → 所得税法 第二百四条 (Article 204), art-204 — https://japanlaw.org/en/income-tax-act/art-204 · https://japanlaw.org/l/340AC0000000033/art-204
- art-204/par-3: 第一項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6
- art-204/par-3: 同項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1

## Cited by

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

- 所得税法 第二百四条第一項第六号（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6
- 所得税法 第二百四条第二項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2
- 所得税法 第二百四条第二項第一号（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-1
- 所得税法 第二百四条第二項第二号（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-2
- 所得税法 第二百四条第二項第三号（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-3
- 所得税法 第二百四条第三項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-204/par-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-3
- 所得税法 第二百五条第一項（徴収税額） — https://japanlaw.org/en/income-tax-act/art-205/par-1 · https://japanlaw.org/l/340AC0000000033/art-205/par-1
- 所得税法 第二百五条第一項第一号（徴収税額） — https://japanlaw.org/en/income-tax-act/art-205/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-205/par-1/item-1
- 所得税法 第二百五条第一項第二号（徴収税額） — https://japanlaw.org/en/income-tax-act/art-205/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-205/par-1/item-2
- 所得税法 第二百六条第一項（源泉徴収を要しない報酬又は料金） — https://japanlaw.org/en/income-tax-act/art-206/par-1 · https://japanlaw.org/l/340AC0000000033/art-206/par-1
- 所得税法 第二百十六条第一項（源泉徴収に係る所得税の納期の特例） — https://japanlaw.org/en/income-tax-act/art-216/par-1 · https://japanlaw.org/l/340AC0000000033/art-216/par-1
- 所得税法 第二百二十一条第二項第三号（源泉徴収に係る所得税の徴収） — https://japanlaw.org/en/income-tax-act/art-221/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-221/par-2/item-3
- 所得税法 第二百二十五条第一項第三号（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- 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 附則第二十七条第一項（報酬、料金等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-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27/par-1
- 所得税法 附則第十六条第一項（報酬、料金等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-16/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-16/par-1
- 所得税法 附則第十六条第二項（報酬、料金等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-16/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-16/par-2
- 所得税法 附則第八条第二項（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-3461-18/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3461-18/art-8/par-2
- 所得税法 附則第四項 — https://japanlaw.org/en/income-tax-act/suppl-3471-76/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3471-76/par-4
- 所得税法 附則第七条第二項（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-3551-8/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3551-8/art-7/par-2
- 所得税法 附則第十条第一項（源泉徴収に係る所得税の徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-10/par-1
- 所得税法 附則第四条第一項（源泉徴収義務に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5061-8/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5061-8/art-4/par-1
- 租税特別措置法 第四十一条の二十第一項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1
- 租税特別措置法 第四十一条の二十第二項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-2
- 租税特別措置法 附則第六条第二項（社会保険診療報酬の源泉徴収税率の軽減に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6/par-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-20260918T180319-036, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-037, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-014, translated 2026-09-18
- claude-opus-5-5 — Machine translation, batch income-tax-act-20261005T162454-001, translated 2026-10-06
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05