# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十二条 (Article 312) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-312. 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: 第三百十二条 (Article 312)（年末調整による過納額の還付の方法） — address `art-312` - 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-312 - 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. --- ### 第三百十二条（年末調整による過納額の還付の方法） — Method of Refunding Overpaid Amounts through Year-End Adjustment caption: machine translation, not official art-312 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-312 **第一項** 法第百九十一条（過納額の還付）の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条に規定する給与等の支払者が法第百八十三条（源泉徴収義務）、第百九十条（年末調整）、第百九十二条（不足額の徴収）、第百九十九条（退職所得に係る源泉徴収義務）、第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）又は第二百十六条（源泉徴収に係る所得税の納期の特例）の規定により納付すべき金額から控除する。 art-312/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-312/par-1 Where a refund is made pursuant to the provisions of Article 191 (Refund of Overpaid Amounts) of the Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the person paying the salary or other wage prescribed in that Article is to pay pursuant to the provisions of Article 183 (Obligation to Withhold Taxes), Article 190 (Year-End Adjustment), Article 192 (Withholding of Shortfalls), Article 199 (Obligation to Withhold Taxes on Retirement Income), Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.), or Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act. machine translation, not official --- ## Cites - art-312/par-1: 法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - art-312/par-1: 法第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/ja/income-tax-act/art-192 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-312/par-1: 第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 (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 第三百十三条第一項（給与等の支払者が還付できなかつた場合の処理） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-313/par-1 - 所得税法施行令 附則第八条第一項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-1 --- ## 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