# 所得税法 / Income Tax Act — 第二百十六条 (Article 216) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-216. 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: 第二百十六条 (Article 216)（源泉徴収に係る所得税の納期の特例） — address `art-216` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-216 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-216 - 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. --- ### 第二百十六条（源泉徴収に係る所得税の納期の特例） — Special Provisions on the Due Date for Payment of Withheld Income Taxes caption: machine translation, not official art-216 · https://japanlaw.org/en/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216 **第一項** 居住者に対し国内において第二十八条第一項（給与所得）に規定する給与等（以下この章において「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（以下この章において「退職手当等」という。）の支払をする者（第百八十四条（源泉徴収を要しない給与等の支払者）に規定する者を除く。）は、当該支払をする者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの（給与等の支払を受ける者が常時十人未満であるものに限る。以下この章において「事務所等」という。）につき、当該事務所等の所在地の所轄税務署長の承認を受けた場合には、一月から六月まで及び七月から十二月までの各期間（当該各期間のうちその承認を受けた日の属する期間については、その日の属する月から当該期間の最終月までの期間とする。以下この条において同じ。）に当該事務所等において支払つた給与等及び退職手当等（非居住者に対して支払つた給与等及び退職手当等並びに第二百四条第一項第二号（源泉徴収をされる報酬又は料金）に掲げる報酬又は料金を含む。以下この条において同じ。）について第二章から前章まで（給与所得等に係る源泉徴収）の規定により徴収した所得税の額を、これらの規定にかかわらず、一月から六月までの期間に係る給与等及び退職手当等について徴収した所得税の額にあつては当該期間の属する年の七月十日までに、七月から十二月までの期間に係る給与等及び退職手当等について徴収した所得税の額にあつては当該期間の属する年の翌年一月二十日までに国に納付することができる。 art-216/par-1 · https://japanlaw.org/en/income-tax-act/art-216/par-1 · https://japanlaw.org/l/340AC0000000033/art-216/par-1 If a person paying, in Japan, a Resident a salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) (hereinafter referred to as a "salary or other wage" in this Chapter) or severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this Chapter) (other than a person prescribed in Article 184 (Person Paying a Salary or other wages Exempt from Withholding at the Source)) has obtained, with regard to an office, place of business, or other equivalent place of that person which handles the affairs of that payment (limited to one at which the persons receiving payment of a salary or other wage are regularly fewer than 10; hereinafter referred to as an "office or similar place" in this Chapter), the approval of the competent district director for the location of that office or similar place, the person may, notwithstanding the provisions of Chapter II through the preceding Chapter (Withholding from Salary Income and Other Income), pay to the national government the amount of income taxes withheld pursuant to those provisions from the salary or other wages and severance pay or other such compensation paid at that office or similar place in each of the periods from January to June and from July to December (for the period, out of those periods, that includes the day on which the approval was obtained, the period from the month that includes that day to the last month of that period; the same applies hereinafter in this Article) (including salary or other wages and severance pay or other such compensation paid to Nonresidents, and remuneration or fees set forth in Article 204, paragraph (1), item (ii) (Remuneration or Fees Subject to Withholding); the same applies hereinafter in this Article), by July 10 of the year that includes that period, for the amount of income taxes withheld from salary or other wages and severance pay or other such compensation for the period from January to June, and by January 20 of the year following the year that includes that period, for the amount of income taxes withheld from salary or other wages and severance pay or other such compensation for the period from July to December. machine translation, not official --- ## Cites - art-216/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-216/par-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-216/par-1: 第百八十四条 → 所得税法 第百八十四条 (Article 184), art-184 — https://japanlaw.org/en/income-tax-act/art-184 · https://japanlaw.org/l/340AC0000000033/art-184 - art-216/par-1: この条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/en/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216 - art-216/par-1: 第二百四条第一項第二号 → 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 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 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 第二百十七条第一項（納期の特例に関する承認の申請等） — https://japanlaw.org/en/income-tax-act/art-217/par-1 · https://japanlaw.org/l/340AC0000000033/art-217/par-1 - 所得税法 第二百十七条第二項第三号（納期の特例に関する承認の申請等） — https://japanlaw.org/en/income-tax-act/art-217/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-217/par-2/item-3 - 所得税法 第二百十七条第三項（納期の特例に関する承認の申請等） — https://japanlaw.org/en/income-tax-act/art-217/par-3 · https://japanlaw.org/l/340AC0000000033/art-217/par-3 - 所得税法 第二百十八条第一項（納期の特例の要件を欠いた場合の届出） — https://japanlaw.org/en/income-tax-act/art-218/par-1 · https://japanlaw.org/l/340AC0000000033/art-218/par-1 - 所得税法 第二百十九条第一項（承認の取消し等があつた場合の納期の特例） — https://japanlaw.org/en/income-tax-act/art-219/par-1 · https://japanlaw.org/l/340AC0000000033/art-219/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 附則第十七条第一項（源泉徴収に係る所得税の納期の特例に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-17/par-1 - 所得税法 附則第十七条第二項（源泉徴収に係る所得税の納期の特例に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-17/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-17/par-2 - 所得税法 附則第五十五条第一項（源泉徴収に係る所得税の納期の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4241-16/art-55/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-55/par-1 - 所得税法施行規則 第七十八条第一項第二号（納期の特例に関する承認の申請書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-78/par-1/item-2 --- ## 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