# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十五条 (Article 315) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-315. 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: 第三百十五条 (Article 315)（税引給与等の月割額の計算） — address `art-315` - 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-315 - 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. --- ### 第三百十五条（税引給与等の月割額の計算） — Calculation of Monthly Amount of Salary or Other Wage Net of Tax caption: machine translation, not official art-315 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-315 **第一項** 法第百九十二条第二項第二号（不足額の徴収）に規定する月割額として政令で定めるところにより計算した金額は、その年一月からその年最後に給与等の支払を受ける日の属する月（以下この条において「給与の最終支払月」という。）の前月までの間に同号に規定する給与等の支払者から支払を受けた給与等の金額の総額から当該給与等につき法第百八十三条第一項（源泉徴収義務）の規定により徴収された又はされるべき所得税の額の合計額を控除した残額を、その年一月（その年の中途において当該支払者から給与等の支払を受けることとなつた場合には、最初に当該給与等の支払を受けた日の属する月）から給与の最終支払月の前月までの月数で除して計算した金額とする。 art-315/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-315/par-1 The amount calculated as specified by Cabinet Order as the monthly amount prescribed in Article 192, paragraph (2), item (ii) (Withholding of Shortfalls) of the Act is to be the amount calculated by dividing the remainder, obtained by deducting the sum of the amounts of income tax withheld or to be withheld on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) of the Act from the total amount of salary and other wages received from the person paying the salary or other wage prescribed in that item during the period from January of that year until the month preceding the month that includes the day on which the final salary or other wage of that year is received (hereinafter in this Article referred to as the "month of the final salary payment"), by the number of months from January of that year (where one has come to receive salary or other wage from that payer in the middle of that year, the month that includes the day on which one first received that salary or other wage) to the month preceding the month of the final salary payment. machine translation, not official --- ## Cites - art-315/par-1: 法第百九十二条第二項第二号 → 所得税法 第百九十二条第二項第二号 (Article 192, paragraph (2), item (ii)), art-192/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-2 (e-Gov law ID 340AC0000000033) - art-315/par-1: この条 → 所得税法施行令 第三百十五条 (Article 315), art-315 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-315 - art-315/par-1: 法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百十五条第一項（税引給与等の月割額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-315/par-1 - 所得税法施行令 第三百十六条第一項第三号（年末調整の不足額の徴収猶予を受けるための手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-3 - 所得税法施行令 第三百十六条第一項第四号（年末調整の不足額の徴収猶予を受けるための手続） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-4 --- ## 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