# 所得税法 / Income Tax Act — 第二百十九条 (Article 219) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-219. 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: 第二百十九条 (Article 219)（承認の取消し等があつた場合の納期の特例） — address `art-219` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-219 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-219 - 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. --- ### 第二百十九条（承認の取消し等があつた場合の納期の特例） — Special Provisions on the Due Date for Payment When Approval Has Been Revoked or in Similar Cases caption: machine translation, not official art-219 · https://japanlaw.org/en/income-tax-act/art-219 · https://japanlaw.org/l/340AC0000000033/art-219 **第一項** 第二百十七条第三項（納期の特例に関する承認の取消し）の規定による承認の取消し又は前条の届出書の提出があつた場合には、その取消し又は提出の日の属する第二百十六条（源泉徴収に係る所得税の納期の特例）に規定する期間に係る同条に規定する所得税のうち同日の属する月分以前の各月分に係るものについては、同日の属する月の翌月十日をその納期限とする。 art-219/par-1 · https://japanlaw.org/en/income-tax-act/art-219/par-1 · https://japanlaw.org/l/340AC0000000033/art-219/par-1 If an approval is revoked under Article 217, paragraph (3) (Revocation of Approval Concerning Special Provisions on the Due Date for Payment) or the written notification referred to in the preceding Article is submitted, the due date for payment of the income taxes prescribed in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) for the period prescribed in that Article which includes the day of the revocation or submission, to the extent that they are for the month that includes that day or for any earlier month, is the tenth day of the month after that in which that day falls. machine translation, not official --- ## Cites - art-219/par-1: 第二百十七条第三項 → 所得税法 第二百十七条第三項 (Article 217, paragraph (3)), art-217/par-3 — https://japanlaw.org/en/income-tax-act/art-217/par-3 · https://japanlaw.org/l/340AC0000000033/art-217/par-3 - art-219/par-1: 前条 → 所得税法 第二百十八条 (Article 218), art-218 — https://japanlaw.org/en/income-tax-act/art-218 · https://japanlaw.org/l/340AC0000000033/art-218 - art-219/par-1: 第二百十六条 → 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 --- ## 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-20260918T180319-039, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, 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