# Article 228-4, paragraph (1), its wordings — Income Tax Act This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-228-4/par-1. 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 228-4, paragraph (1) (第二百二十八条の四第一項) 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 228-4, paragraph (1) (第二百二十八条の四第一項) — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-228-4/par-1) - The law's amendments: https://japanlaw.org/en/income-tax-act/amendments - 2 wordings, oldest first. ## 1. Before Act No. 8 of 2024 - State: In force Japanese: > 第二百二十五条第一項（支払調書及び支払通知書）、第二百二十六条第一項から第三項まで（源泉徴収票）又は第二百二十七条から前条までの規定により提出するこれらの規定に規定する調書、源泉徴収票及び計算書（以下この条において「調書等」という。）のうち、当該調書等の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書等の枚数として財務省令で定めるところにより算出した数が百以上であるものについては、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する税務署長に提供しなければならない。 English (Machine translation, not official): > With regard to reports, withholding receipts, and accounting statements prescribed in the provisions of Article 225, paragraph (1) (Payment Reports and Notice of Payment), Article 226, paragraphs (1) through (3) (Withholding Receipts), or Article 227 through the preceding Article which are submitted pursuant to those provisions (hereinafter referred to as "statements and similar reports" in this Article), if the number calculated pursuant to Ministry of Finance Order as the number of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year that includes the deadline for submitting the statements and similar reports is 100 or more, the person required to submit the statements and similar reports must, notwithstanding those provisions, provide the particulars prescribed in those provisions that are to be stated in the statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods: ## 2. 1 January 2027 — Act No. 8 of 2024 - State: Not yet in force - Takes effect: 1 January 2027 - The amendment: Reworded (Act No. 8 of 2024) — https://japanlaw.org/en/income-tax-act/amendments/20270101_506AC0000000008 Japanese: > 第二百二十五条第一項（支払調書及び支払通知書）、第二百二十六条第一項から第三項まで（源泉徴収票）又は第二百二十七条から前条までの規定により提出するこれらの規定に規定する調書、源泉徴収票及び計算書（以下この条において「調書等」という。）のうち、当該調書等の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書等の枚数として財務省令で定めるところにより算出した数が三十以上であるものについては、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する税務署長に提供しなければならない。 English (Machine translation, not official): > With regard to reports, withholding receipts, and accounting statements prescribed in the provisions of Article 225, paragraph (1) (Payment Reports and Notice of Payment), Article 226, paragraphs (1) through (3) (Withholding Receipts), or Article 227 through the preceding Article which are submitted pursuant to those provisions (hereinafter referred to as "statements and similar reports" in this Article), if the number calculated pursuant to Ministry of Finance Order as the number of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year that includes the deadline for submitting the statements and similar reports is 30 or more, the person required to submit the statements and similar reports must, notwithstanding those provisions, provide the particulars prescribed in those provisions that are to be stated in the statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods: --- ## 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/340AC0000000033/20270101_505AC0000000003) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_506AC0000000008)