# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十一条 (Article 311) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-311. 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: 第三百十一条 (Article 311)（再就職者等の年末調整の対象となる給与等） — address `art-311` - 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-311 - 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. --- ### 第三百十一条（再就職者等の年末調整の対象となる給与等） — Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc. caption: machine translation, not official art-311 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-311 **第一項** 法第百九十条第一号（年末調整）に規定する政令で定める給与等は、同号に規定する他の給与等の支払者が同号に規定する居住者に対して支払うべき給与等のうちその年一月一日から当該支払者が法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者でなくなる日（当該支払者がその年中において当該主たる給与等の支払者でなくなる日が二以上ある場合には、最後に主たる給与等の支払者でなくなる日）までの間に支払うべきことが確定した給与等とする。 art-311/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-311/par-1 The salary or other wage specified by Cabinet Order prescribed in Article 190, item (i) (Year-End Adjustment) of the Act is to be, out of the salary or other wage that the other person paying the salary or other wage prescribed in that item is to pay to the Resident prescribed in that item, the salary or other wage the payment of which has become fixed during the period from January 1 of that year until the day on which that payer ceases to be the person paying the principal salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act (where there are two or more days in that year on which that payer ceases to be the person paying the principal salary or other wage, the last such day). machine translation, not official --- ## Cites - art-311/par-1: 法第百九十条第一号 → 所得税法 第百九十条第一項第一号 (Article 190, paragraph (1), item (i)), art-190/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-311/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第九十三条第一項第二号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 (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-20261106T173921-080, 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