# Article 226, paragraph (3), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-226/par-3. 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.

How the wording of Article 226, paragraph (3) (第二百二十六条第三項) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 226, paragraph (3) (第二百二十六条第三項) — https://japanlaw.org/en/income-tax-act/art-226/par-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-226/par-3)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 3 of 2023

- State: In force

Japanese:

> 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。

English (Japanese Law Translation, Ministry of Justice):

> 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.

## 2. 1 January 2027 — Act No. 3 of 2023

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 3 of 2023) — https://japanlaw.org/en/income-tax-act/amendments/20270101_505AC0000000003

Japanese:

> 居住者に対し国内において第三十五条第三項（雑所得）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。

English (Machine translation, not official):

> A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Miscellaneous Income) (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 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.

---

## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_505AC0000000003)