# 所得税法 / Income Tax Act — 第二百二十条 (Article 220) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-220. 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: 第二百二十条 (Article 220)（源泉徴収に係る所得税の納付手続） — address `art-220` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-220 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-220 - 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. --- ### 第二百二十条（源泉徴収に係る所得税の納付手続） — Procedures for Payment of Withheld Income Taxes caption: machine translation, not official art-220 · https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 **第一項** 第一章から前章まで（源泉徴収）の規定により所得税を徴収して納付する者は、その納付の際、国税通則法第三十四条第一項（納付の手続）に規定する納付書に財務省令で定める計算書を添附しなければならない。 art-220/par-1 · https://japanlaw.org/en/income-tax-act/art-220/par-1 · https://japanlaw.org/l/340AC0000000033/art-220/par-1 A person who withholds and pays over income taxes pursuant to the provisions of Chapter I through the preceding Chapter (Withholding) must attach a statement specified by Ministry of Finance Order to the payment form prescribed in Article 34, paragraph (1) (Payment Procedures) of the Act on General Rules for National Taxes at the time of payment. machine translation, not official --- ## Cites - art-220/par-1: 国税通則法第三十四条第一項 → 国税通則法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-34/par-1 · https://japanlaw.org/l/337AC0000000066/art-34/par-1 ## Cited by 39 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第八十条第一項（計算書の書式） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-80/par-1 · https://japanlaw.org/l/340M50000040011/art-80/par-1 - 所得税法施行規則 附則第六条第一項（書式に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-6/par-1 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3439-17/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-3 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3449-24/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3449-24/par-3 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3479-54/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-4 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/par-3 - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-8/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-5 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3519-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-3 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/par-4 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3579-57/par-2 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-44/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-44/par-3 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-4 - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4029-13/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4029-13/par-5 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4039-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-2 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4049-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-2 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4049-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-3 - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4059-44/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-5 - 所得税法施行規則 附則第六項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4059-44/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-6 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-37/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4069-37/par-2 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-83/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4069-83/par-2 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4079-30/par-2 - 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4089-19/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-4/par-1 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-26/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-26/par-2 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-94/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-94/par-2 - 所得税法施行規則 附則第三条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-44/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3/par-1 - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-157/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-5 - 所得税法施行規則 附則第三条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-31/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4119-31/art-3/par-2 - 所得税法施行規則 附則第二条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-2 - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-2 - 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-1 - 所得税法施行規則 附則第四条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-2 - 所得税法施行規則 附則第四条第三項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-3 - 所得税法施行規則 附則第九条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-9/par-1 - 所得税法施行規則 附則第三条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - 所得税法施行規則 附則第三条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4259-16/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-16/art-3/par-1 - 所得税法施行規則 附則第二項（経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-57/par-2 - 所得税法施行規則 附則第七条第一項（所得税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-1 - 所得税法施行規則 附則第九条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-1 --- ## 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 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05