# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十四条 (Article 264) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-264. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第二百六十四条 (Article 264)（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額） — address `art-264` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-264 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二百六十四条（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額） — Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income caption: machine translation, not official art-264 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-264 **第一項** 法第百二十条第一項第四号（確定所得申告）に規定する政令で定める金額は、法第百六十一条第一項第六号（国内源泉所得）に掲げる対価につき法第二百十二条第一項（源泉徴収義務）の規定により源泉徴収をされた所得税の額のうち法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により徴収が行われたものとみなされる法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬に対応する部分の金額とする。 art-264/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-264/par-1 The amount specified by Cabinet Order prescribed in Article 120, paragraph (1), item (iv) (Filing an Income Tax Return) of the Act is the amount, out of the amount of income tax withheld pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act on the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act, that corresponds to the salary or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act for which collection is deemed to have been made pursuant to the provisions of Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act. machine translation, not official --- ## Cites - art-264/par-1: 法第百二十条第一項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 (e-Gov law ID 340AC0000000033) - art-264/par-1: 法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - art-264/par-1: 法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 (e-Gov law ID 340AC0000000033) - art-264/par-1: 法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/ja/income-tax-act/art-215 (e-Gov law ID 340AC0000000033) - art-264/par-1: 法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百条第四項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-4 - 所得税法施行規則 第五十三条第一項第五号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-5 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-068, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06