# 所得税法 / Income Tax Act — 第二百九条の二 (Article 209-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-209-2. 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: 第二百九条の二 (Article 209-2)（源泉徴収義務） — address `art-209-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-209-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-209-2 - 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. --- ### 第二百九条の二（源泉徴収義務） — Obligation to Withhold Taxes caption: machine translation, not official art-209-2 · https://japanlaw.org/en/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2 **第一項** 居住者に対し国内において第百七十四条第三号から第八号まで（内国法人に係る所得税の課税標準）に掲げる給付補てん金、利息、利益又は差益の支払をする者は、その支払の際、その給付補てん金、利息、利益又は差益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。 art-209-2/par-1 · https://japanlaw.org/en/income-tax-act/art-209-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-209-2/par-1 A person paying a Resident, in Japan, compensation for periodic deposits, finance charges, profits, or margin profits as set forth in Article 174, items (iii) through (viii) (Tax Base for a Domestic Corporation's Income Taxes) must withhold income taxes from that compensation for periodic deposits, finance charges, profits, or margin profits at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls. machine translation, not official --- ## Cites - art-209-2/par-1: 第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-3 - art-209-2/par-1: 第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-4 - art-209-2/par-1: 第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5 - art-209-2/par-1: 第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-6 - art-209-2/par-1: 第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7 - art-209-2/par-1: 第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法 第二百九条の三第一項（徴収税額） — https://japanlaw.org/en/income-tax-act/art-209-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-209-3/par-1 - 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 附則第二十二条第一項（定期積金の給付補てん金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-22/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-22/par-1 - 所得税法施行規則 第八十四条の二第一項（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84-2/par-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1 - 所得税法施行規則 第八十四条の二第一項第五号（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-5 --- ## 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-20260918T180319-038, 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