# 所得税法 / Income Tax Act — 第二百三十条 (Article 230) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-230. 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: 第二百三十条 (Article 230)（給与等の支払をする事務所の開設等の届出） — address `art-230` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-230 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-230 - 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. --- ### 第二百三十条（給与等の支払をする事務所の開設等の届出） — Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters caption: machine translation, not official art-230 · https://japanlaw.org/en/income-tax-act/art-230 · https://japanlaw.org/l/340AC0000000033/art-230 **第一項** 国内において給与等の支払事務を取り扱う事務所、事業所その他これらに準ずるものを設け、又はこれらを移転し、若しくは廃止した者は、財務省令で定めるところにより、その旨その他必要な事項を記載した届出書を、その事実があつた日から一月以内に、税務署長に提出しなければならない。 art-230/par-1 · https://japanlaw.org/en/income-tax-act/art-230/par-1 · https://japanlaw.org/l/340AC0000000033/art-230/par-1 A person that establishes, relocates, or closes an office, place of business, or other equivalent place in Japan which handles the affairs of paying salary or other wages must submit a paper-based report indicating this and giving other necessary information to the district director pursuant to Ministry of Finance Order, within one month from the day on which the event occurred. machine translation, not official ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 附則第三十一条第一項（給与等の支払をする事務所の開設等の届出に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-31/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-31/par-1 - 所得税法 附則第十条第一項（開業等の届出等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5051-3/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5051-3/art-10/par-1 - 所得税法施行規則 第九十九条第一項（給与等の支払をする事務所の開設等の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-99/par-1 · https://japanlaw.org/l/340M50000040011/art-99/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 第三十九条第一項（通知等） — https://japanlaw.org/en/my-number-act/art-39/par-1 · https://japanlaw.org/l/425AC0000000027/art-39/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-20260918T180319-042, 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