# 所得税法 / Income Tax Act — 第六条 (Article 6)
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- 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: 第六条 (Article 6)（源泉徴収義務者） — address `art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-6
- 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.
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### 第六条（源泉徴収義務者） — Persons Obligated to Perform Withholding
caption: machine translation, not official
art-6 · https://japanlaw.org/en/income-tax-act/art-6 · https://japanlaw.org/l/340AC0000000033/art-6
**第一項** 第二十八条第一項（給与所得）に規定する給与等の支払をする者その他第四編第一章から第六章まで（源泉徴収）に規定する支払をする者は、この法律により、その支払に係る金額につき源泉徴収をする義務がある。
art-6/par-1 · https://japanlaw.org/en/income-tax-act/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-6/par-1
A person that pays salary or other wages as prescribed in Article 28, paragraph (1) (Salary Income), or any other person that makes a payment as prescribed in Part IV, Chapter I through Chapter VI (Withholding), is obligated under this Act to perform withholding on the amount of that payment.
machine translation, not official
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## Cites
- art-6/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
## Cited by
1 provision cites this one. No official source publishes this direction.
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第八条第二項（納税義務者及び源泉徴収義務者） — https://japanlaw.org/en/reconstruction-funding-act/art-8/par-2 · https://japanlaw.org/l/423AC0000000117/art-8/par-2
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## 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-20260918T180319-001, 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