# 所得税法 / Income Tax Act — 第二百二十二条 (Article 222) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-222. 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: 第二百二十二条 (Article 222)（不徴収税額の支払金額からの控除及び支払請求等） — address `art-222` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-222 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-222 - 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. --- ### 第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等） — Deduction of Unwithheld Tax Amounts from Amounts Payable and Demands for Payment caption: machine translation, not official art-222 · https://japanlaw.org/en/income-tax-act/art-222 · https://japanlaw.org/l/340AC0000000033/art-222 **第一項** 前条の規定により所得税を徴収された者がその徴収された所得税の額の全部又は一部につき第一章から第五章まで（源泉徴収）の規定による徴収をしていなかつた場合又はこれらの規定により所得税を徴収して納付すべき者がその徴収をしないでその所得税をその納付の期限後に納付した場合には、これらの者は、その徴収をしていなかつた所得税の額に相当する金額を、その徴収をされるべき者に対して同条の規定による徴収の時以後若しくは当該納付をした時以後に支払うべき金額から控除し、又は当該徴収をされるべき者に対し当該所得税の額に相当する金額の支払を請求することができる。この場合において、その控除された金額又はその請求に基づき支払われた金額は、当該徴収をされるべき者については、第一章から第五章までの規定により徴収された所得税とみなす。 art-222/par-1 · https://japanlaw.org/en/income-tax-act/art-222/par-1 · https://japanlaw.org/l/340AC0000000033/art-222/par-1 If a person from whom income taxes have been collected pursuant to the preceding Article had not withheld all or part of the amount of the income taxes so collected pursuant to the provisions of Chapter I through Chapter V (Withholding), or if a person required to withhold and pay over income taxes pursuant to those provisions paid those income taxes after the due date for payment without withholding them, that person may deduct an amount equivalent to the amount of the income taxes not withheld from the amounts payable to the person from whom the taxes should have been withheld at or after the time of collection under that Article or at or after the time of that payment, or may demand that the person from whom the taxes should have been withheld pay an amount equivalent to the amount of those income taxes. In such a case, the amount so deducted or the amount paid on the basis of that demand is deemed, with regard to the person from whom the taxes should have been withheld, to be income taxes withheld pursuant to the provisions of Chapter I through Chapter V. machine translation, not official --- ## Cites - art-222/par-1: 前条 → 所得税法 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/en/income-tax-act/art-221 · https://japanlaw.org/l/340AC0000000033/art-221 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第十八条第一項（不徴収税額の支払金額からの控除及び支払請求等に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-18/par-1 - 所得税法施行規則 第百条第一項第二号（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-100/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-20260918T180319-040, 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