# 所得税法 / Income Tax Act — 第二百三十一条 (Article 231) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-231. 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: 第二百三十一条 (Article 231)（給与等、退職手当等又は公的年金等の支払明細書） — address `art-231` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-231 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-231 - 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. --- ### 第二百三十一条（給与等、退職手当等又は公的年金等の支払明細書） — (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) caption: Ministry of Justice translation — Japanese Law Translation Database System art-231 · https://japanlaw.org/en/income-tax-act/art-231 · https://japanlaw.org/l/340AC0000000033/art-231 **第一項** 居住者に対し国内において給与等、退職手当等又は公的年金等の支払をする者は、財務省令で定めるところにより、その給与等、退職手当等又は公的年金等の金額その他必要な事項を記載した支払明細書を、その支払を受ける者に交付しなければならない。 art-231/par-1 · https://japanlaw.org/en/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1 A person paying, in Japan, a salary or other wage, severance pay or other such compensation, or a public pension or retirement package to a Resident must issue a paper-based payment slip indicating the amount of the salary or other wage, severance pay or other such compensation, or public pension or retirement package and giving other necessary information to the person being paid, pursuant to Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の給与等、退職手当等又は公的年金等の支払をする者は、同項の規定による給与等、退職手当等又は公的年金等の支払明細書の交付に代えて、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、当該給与等、退職手当等又は公的年金等の支払明細書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、当該給与等、退職手当等又は公的年金等の支払明細書を当該給与等、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-231/par-2 · https://japanlaw.org/en/income-tax-act/art-231/par-2 · https://japanlaw.org/l/340AC0000000033/art-231/par-2 In lieu of issuing a paper-based payment slip for a salary or other wage, severance pay or other such compensation, or public pension or retirement package under 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 may provide the person being paid the salary or other wage, severance pay or other such compensation, or public pension or retirement package with the information that is required to be given in the paper-based payment slip by electronic or magnetic means, with the consent of that person and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person doing the paying must issue a paper-based payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package thereto. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 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、第一項の給与等、退職手当等又は公的年金等の支払明細書を交付したものとみなす。 art-231/par-3 · https://japanlaw.org/en/income-tax-act/art-231/par-3 · https://japanlaw.org/l/340AC0000000033/art-231/par-3 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 that paragraph is deemed to have issued paper-based payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-231/par-2: 前項 → 所得税法 第二百三十一条第一項 (Article 231, paragraph (1)), art-231/par-1 — https://japanlaw.org/en/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1 - art-231/par-3: 前項 → 所得税法 第二百三十一条第二項 (Article 231, paragraph (2)), art-231/par-2 — https://japanlaw.org/en/income-tax-act/art-231/par-2 · https://japanlaw.org/l/340AC0000000033/art-231/par-2 - art-231/par-3: 第一項 → 所得税法 第二百三十一条第一項 (Article 231, paragraph (1)), art-231/par-1 — https://japanlaw.org/en/income-tax-act/art-231/par-1 · https://japanlaw.org/l/340AC0000000033/art-231/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 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 第二百三十一条第二項（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/art-231/par-2 · https://japanlaw.org/l/340AC0000000033/art-231/par-2 - 所得税法 第二百三十一条第三項（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/art-231/par-3 · https://japanlaw.org/l/340AC0000000033/art-231/par-3 - 所得税法 第二百四十二条第一項第七号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-7 - 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 附則第二十五条第一項（公的年金等の支払明細書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-25/par-1 - 所得税法 附則第二十一条第一項（給与等の支払明細書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4181-10/art-21/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-21/par-1 - 所得税法 附則第三十一条第一項（退職手当等又は公的年金等の支払明細書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-31/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-31/par-1 - 所得税法施行規則 第百条第一項（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 · https://japanlaw.org/l/340M50000040011/art-100/par-1 - 所得税法施行規則 第百条第一項第一号（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-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-1 - 所得税法施行規則 第百条第五項（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-5 · https://japanlaw.org/l/340M50000040011/art-100/par-5 - 消費税法 第九条の二第三項（前年又は前事業年度等における課税売上高による納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-3 --- ## 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05