# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百八条 (Article 308)

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- 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: 第三百八条 (Article 308)（給与等の月割額等の意義） — address `art-308`
- 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-308
- 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.

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### 第三百八条（給与等の月割額等の意義） — Meaning of the Monthly Amount of Salary or Other Wage, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-308 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-308</sup>

    **第一項**  法第百八十五条第一項第一号又は第二号（賞与以外の給与等に係る徴収税額）に規定する給与等の月割額は、法第二十八条第一項（給与所得）に規定する給与等（以下この章において「給与等」という。）の支給すべき額をその給与等の計算期間につき定められている月の整数倍の倍数で除して計算した金額とする。
    <sup>art-308/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-308/par-1</sup>
    The monthly amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid, which is the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Chapter referred to as "salary or other wage"), by the multiple, being a whole-number multiple of one month, that is determined for the calculation period for salary of that salary or other wage.
    <sup>machine translation, not official</sup>

    **第二項**  法第百八十五条第一項第一号又は第二号に規定する給与等の日割額は、給与等の支給すべき額をその給与等の計算の基礎となつた日数で除して計算した金額とする。
    <sup>art-308/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-308/par-2</sup>
    The daily amount of salary or other wage prescribed in Article 185, paragraph (1), item (i) or (ii) of the Act is the amount calculated by dividing the amount of salary or other wage to be paid by the number of days that formed the basis of the calculation of that salary or other wage.
    <sup>machine translation, not official</sup>

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## Cites
- art-308/par-1: 法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-308/par-1: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-308/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033)
- art-308/par-2: 法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-308/par-2: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 (e-Gov law ID 340AC0000000033)

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## 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-20261106T163957-100, 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