# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十七条 (Article 297) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297. 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: 第二百九十七条 (Article 297)（退職所得の選択課税による還付） — address `art-297` - 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-297 - 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. --- ### 第二百九十七条（退職所得の選択課税による還付） — (Refund Due to Alternative Taxation on Retirement Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-297 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297 **第一項** 法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附しなければならない。 art-297/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-1 A person who files a return form pursuant to the provisions of Article 173, paragraph (1) (Issuance of a Refund Due to Elective Treatment for Taxation of Retirement Income) of the Act must, if any portion of the amount of income tax listed in Article 173, paragraph (1), item (ii) of the Act has been withheld, attach to the return form a written statement of the matters specified by Ministry of Finance Order that explain the withholding. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "A person who files a return form pursuant to the provisions of Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Act must, if any portion of the amount of income tax listed in Article 173, paragraph (1), item (ii) of the Act has been withheld, attach to the final return a written statement of the matters specified by Ministry of Finance Order that explain the withholding." — https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb **第二項** 前項の申告書を提出した者は、当該申告書の記載に係る同項に規定する所得税の額でその提出の時においてまだ納付されていなかつたものの納付があつた場合には、遅滞なく、その納付の日、その納付された所得税の額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。 art-297/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-2 The person who has filed the return form set forth in the preceding paragraph must, if any portion of the amount of income tax prescribed in the same paragraph that is stated in the return form had not yet been paid by the time of the filing but has been paid later, submit to the competent district director with jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of income tax paid and any other necessary matters. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 税務署長は、第一項の申告書の提出があつた場合には、当該申告書の記載に係る法第百七十三条第一項第三号に掲げる金額が過大であると認められる事由がある場合を除き、遅滞なく、同条第二項の規定による還付又は充当の手続をしなければならない。 art-297/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-3 Where the return form set forth in paragraph (1) has been filed, the district director must, without delay, perform the procedure for making a refund or appropriation pursuant to the provisions of Article 173, paragraph (2) of the Act, except where there is a reason to find the amount listed in Article 173, paragraph (1), item (iii) of the Act that is stated in the return form to be in excess. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-297/par-1: 法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 (e-Gov law ID 340AC0000000033) - art-297/par-1: 同項第二号 → 所得税法 第百七十三条第一項第二号 (Article 173, paragraph (1), item (ii)), art-173/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-297/par-2: 前項 → 所得税法施行令 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-1 - art-297/par-3: 第一項 → 所得税法施行令 第二百九十七条第一項 (Article 297, paragraph (1)), art-297/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-1 - art-297/par-3: 法第百七十三条第一項第三号 → 所得税法 第百七十三条第一項第三号 (Article 173, paragraph (1), item (iii)), art-173/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-297/par-3: 同条第二項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-2 (e-Gov law ID 340AC0000000033) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百九十七条第二項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-2 - 所得税法施行令 第二百九十七条第三項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-297/par-3 - 所得税法施行規則 第七十一条第一項（退職所得の選択課税による還付のための申告書への添附書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第七十一条第二項（退職所得の選択課税による還付のための申告書への添附書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-2 (e-Gov law ID 340M50000040011) --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-11-07 - 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 (所得税法施行令), Article 297, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06