# 所得税法 / Income Tax Act — 第二百二十六条 (Article 226) - 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: 第二百二十六条 (Article 226)（源泉徴収票） — address `art-226` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-226 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-226 - 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. --- ### 第二百二十六条（源泉徴収票） — (Withholding Receipts) caption: Ministry of Justice translation — Japanese Law Translation Database System art-226 · https://japanlaw.org/en/income-tax-act/art-226 · https://japanlaw.org/l/340AC0000000033/art-226 **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（第百八十四条（源泉徴収を要しない給与等の支払者）の規定によりその所得税を徴収して納付することを要しないものとされる給与等を除く。以下この章において「給与等」という。）の支払をする者は、財務省令で定めるところにより、その年において支払の確定した給与等について、その給与等の支払を受ける者の各人別に源泉徴収票二通を作成し、その年の翌年一月三十一日まで（年の中途において退職した居住者については、その退職の日以後一月以内）に、一通を税務署長に提出し、他の一通を給与等の支払を受ける者に交付しなければならない。ただし、財務省令で定めるところにより当該税務署長の承認を受けた場合は、この限りでない。 art-226/par-1 · https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 A person paying, in Japan, a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (other than a salary or other wage from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source); hereinafter referred to as a "salary or other wage" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant Ministry of Finance Order, for the salary or other wage that it has been decided will be paid in that year, for each person being paid a salary or other wage; and must submit one copy to the district tax office director and issue the other to the person being paid the salary or other wage by January 31 of the following year (or within one month of separation from employment, if a Resident becomes separated from employment partway through the year); provided, however, that this does not apply if the person receives the approval of the district tax office director pursuant to Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 居住者に対し国内において第三十条第一項（退職所得）に規定する退職手当等（第二百条（源泉徴収を要しない退職手当等の支払者）の規定によりその所得税を徴収して納付することを要しないものとされる退職手当等を除く。以下この章において「退職手当等」という。）の支払をする者は、財務省令で定めるところにより、その年において支払の確定した退職手当等について、その退職手当等の支払を受ける者の各人別に源泉徴収票二通を作成し、その退職の日以後一月以内に、一通を税務署長に提出し、他の一通を退職手当等の支払を受ける者に交付しなければならない。この場合においては、前項ただし書の規定を準用する。 art-226/par-2 · https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 A person paying, in Japan, severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (other than severance pay or other such compensation from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 200 (Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source); hereinafter referred to as "severance pay or other such compensation" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the severance pay or other such compensation that it has been decided will be paid that year, for each person being paid the severance pay or other such compensation, and must submit one copy to the district tax office director and issue the other to the person being paid the severance pay or other such compensation, within one month of the day of the Resident's separation from employment. The proviso to the preceding paragraph applies mutatis mutandis in such a case. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 居住者に対し国内において第三十五条第三項（公的年金等の定義）に規定する公的年金等（以下この章において「公的年金等」という。）の支払をする者は、財務省令で定めるところにより、その年において支払の確定した公的年金等について、その公的年金等の支払を受ける者の各人別に源泉徴収票二通を作成し、その年の翌年一月三十一日までに、一通を税務署長に提出し、他の一通を公的年金等の支払を受ける者に交付しなければならない。この場合においては、第一項ただし書の規定を準用する。 art-226/par-3 · https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (hereinafter referred to as a "public pension or retirement package" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the public pension or retirement package that it has been decided will be paid in that year, for each person being paid a public pension or retirement package, and must submit one copy to the district tax office director and issue the other to the person being paid the public pension or retirement package by January 31 of the following year. The proviso to paragraph (1) applies mutatis mutandis in such a case. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項の給与等、第二項の退職手当等又は前項の公的年金等の支払をする者は、これらの規定による源泉徴収票の交付に代えて、政令で定めるところにより、当該給与等、退職手当等又は公的年金等の支払を受ける者の承諾を得て、当該源泉徴収票に記載すべき事項を電磁的方法により提供することができる。ただし、当該給与等、退職手当等又は公的年金等の支払を受ける者の請求があるときは、当該源泉徴収票を当該給与等、退職手当等又は公的年金等の支払を受ける者に交付しなければならない。 art-226/par-4 · https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 In lieu of issuing a withholding receipt under the preceding three paragraphs, a person paying a salary or other wage as referred to in paragraph (1), severance pay or other such compensation as referred to in paragraph (2), or a public pension or retirement package as referred to in the preceding paragraph may provide a person with the information that is required to be given in the withholding receipt by electronic or magnetic means, with the consent of the person being paid the salary or other wage, severance pay or other such compensation, or public pension or retirement package and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person must issue a withholding receipt thereto. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項本文の場合において、同項の給与等、退職手当等又は公的年金等の支払をする者は、第一項から第三項までの源泉徴収票を交付したものとみなす。 art-226/par-5 · https://japanlaw.org/en/income-tax-act/art-226/par-5 · https://japanlaw.org/l/340AC0000000033/art-226/par-5 In a case as referred to in the main clause of the preceding paragraph, the person paying the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in that paragraph is deemed to have issued a withholding receipt as referred to in paragraphs (1) through (3). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-226/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-226/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-226/par-2: 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-226/par-2: 第二百条 → 所得税法 第二百条 (Article 200), art-200 — https://japanlaw.org/en/income-tax-act/art-200 · https://japanlaw.org/l/340AC0000000033/art-200 - art-226/par-2: 前項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - art-226/par-3: 第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3 - art-226/par-3: 第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - art-226/par-4: 第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - art-226/par-4: 第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - art-226/par-4: 前項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - art-226/par-5: 前項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - art-226/par-5: 第一項から第三項まで → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - art-226/par-5: 第一項から第三項まで → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - art-226/par-5: 第一項から第三項まで → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項第一号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1/sub-2 - 所得税法 第二百三条第一項（退職所得の受給に関する申告書） — https://japanlaw.org/en/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1 - 所得税法 第二百二十五条第三項（支払調書及び支払通知書） — https://japanlaw.org/en/income-tax-act/art-225/par-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-3 - 所得税法 第二百二十六条第二項（源泉徴収票） — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - 所得税法 第二百二十六条第三項（源泉徴収票） — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - 所得税法 第二百二十六条第四項（源泉徴収票） — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - 所得税法 第二百二十六条第五項（源泉徴収票） — https://japanlaw.org/en/income-tax-act/art-226/par-5 · https://japanlaw.org/l/340AC0000000033/art-226/par-5 - 所得税法 第二百二十八条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1 - 所得税法 第二百二十八条の四第三項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3 - 所得税法 第二百二十八条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-4 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-4 - 所得税法 第二百四十二条第一項第五号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-5 - 所得税法 第二百四十二条第一項第六号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-6 - 所得税法 第二百四十二条第一項第八号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-8 - 所得税法 附則第三十条第一項（支払調書等の提出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-30/par-1 - 所得税法 附則第二十四条第三項（支払調書等の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-24/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-24/par-3 - 所得税法 附則第二十条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4181-10/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-20/par-1 - 所得税法 附則第二十七条第一項（退職手当等又は公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-27/par-1 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## 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 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05