# 所得税法 / Income Tax Act — 第二百八条 (Article 208)

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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: 第二百八条 (Article 208)（徴収税額） — address `art-208`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-208
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-208
- 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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### 第二百八条（徴収税額） — Amount of Taxes Withheld
<sup>caption: machine translation, not official</sup>
<sup>art-208 · https://japanlaw.org/en/income-tax-act/art-208 · https://japanlaw.org/l/340AC0000000033/art-208</sup>

    **第一項**  前条の規定により徴収すべき所得税の額は、同条に規定する契約に基づいて支払われる年金の額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払われる年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に百分の十の税率を乗じて計算した金額とする。
    <sup>art-208/par-1 · https://japanlaw.org/en/income-tax-act/art-208/par-1 · https://japanlaw.org/l/340AC0000000033/art-208/par-1</sup>
    The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the amount remaining after deducting, from the amount of a pension paid under a contract prescribed in that Article, the amount calculated pursuant to Cabinet Order as the portion of the insurance premiums or contributions paid under that contract which corresponds to the amount of the pension being paid, by a tax rate of 10 percent.
    <sup>machine translation, not official</sup>

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## Cites
- art-208/par-1: 前条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/en/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207

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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-20260918T180319-037, 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