# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十六条 (Article 316)

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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: 第三百十六条 (Article 316)（年末調整の不足額の徴収猶予を受けるための手続） — address `art-316`
- 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-316
- 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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### 第三百十六条（年末調整の不足額の徴収猶予を受けるための手続） — Procedures for Obtaining Deferment of Collection of Shortfalls in Year-End Adjustment
<sup>caption: machine translation, not official</sup>
<sup>art-316 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316</sup>

    **第一項**  法第百九十二条第二項（不足額の徴収）の税務署長の承認を受けようとする者は、次に掲げる事項を記載した申請書を、同項に規定する給与等の支払者を経由して、その年最後に給与等の支払を受ける日の前日までに、当該税務署長に提出しなければならない。この場合において、当該申請書を受理した当該給与等の支払者は、当該申請書に、当該給与等の支払者の個人番号又は法人番号を付記するものとする。
    <sup>art-316/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1</sup>
    A person who wishes to obtain the approval of the district director under Article 192, paragraph (2) (Withholding of Shortfalls) of the Act must submit a written application stating the following matters to that district director, through the person paying the salary or other wage prescribed in that paragraph, by the day before the day on which the final salary or other wage of that year is received. In this case, the person paying the salary or other wage who has received the written application is to add the individual number or corporate number of that person paying the salary or other wage to that written application:
    <sup>machine translation, not official</sup>

      **一**  申請者の氏名及び住所（国内に住所がないときは、居所）
      <sup>art-316/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-1</sup>
      the applicant's name and domicile (or residence, if there is no domicile in Japan);
      <sup>machine translation, not official</sup>

      **二**  当該支払者の氏名又は名称
      <sup>art-316/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-2</sup>
      the name of that payer;
      <sup>machine translation, not official</sup>

      **三**  前条に規定する給与の最終支払月中に当該支払者から支払を受ける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）及び第百九十条（年末調整）の規定により徴収された又は徴収されるべき所得税の額を控除した残額に相当する金額
      <sup>art-316/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-3</sup>
      the amount equivalent to the remainder obtained by deducting the amount of income tax collected or to be collected on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190 (Year-End Adjustment) of the Act from the total amount of salary and other wages to be received from that payer during the month of the final salary payment prescribed in the preceding Article;
      <sup>machine translation, not official</sup>

      **四**  前条に定める金額
      <sup>art-316/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-4</sup>
      the amount provided for in the preceding Article;
      <sup>machine translation, not official</sup>

      **五**  法第百九十条に規定する不足額及びそのうち法第百九十二条第二項の承認を受けようとする金額
      <sup>art-316/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-5</sup>
      the shortfall prescribed in Article 190 of the Act and, out of that amount, the amount for which the applicant seeks the approval under Article 192, paragraph (2) of the Act;
      <sup>machine translation, not official</sup>

      **六**  その他参考となるべき事項
      <sup>art-316/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-6</sup>
      other matters useful for reference purposes.
      <sup>machine translation, not official</sup>

    **第二項**  前項の申請書の提出があつた場合において、同項第三号に掲げる金額が同項第四号に掲げる金額の十分の七に相当する金額に満たないときは、税務署長は、法第百九十二条第二項の承認をしなければならない。
    <sup>art-316/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-2</sup>
    Where the written application referred to in the preceding paragraph has been submitted, if the amount listed in item (iii) of that paragraph is less than the amount equivalent to seven-tenths of the amount listed in item (iv) of that paragraph, the district director must grant the approval under Article 192, paragraph (2) of the Act.
    <sup>machine translation, not official</sup>

    **第三項**  税務署長は、法第百九十二条第二項の承認をする場合には、第一項の給与等の支払者を経由して、申請者に対し、書面によりその旨を通知する。
    <sup>art-316/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-3</sup>
    When granting the approval under Article 192, paragraph (2) of the Act, the district director is to notify the applicant in writing to that effect through the person paying the salary or other wage referred to in paragraph (1).
    <sup>machine translation, not official</sup>

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## Cites
- art-316/par-1: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033)
- art-316/par-1/item-3: 前条 → 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-316/par-1/item-3: 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)
- art-316/par-1/item-3: 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-316/par-1/item-4: 前条 → 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-316/par-1/item-5: 法第百九十条 → 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-316/par-1/item-5: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033)
- art-316/par-2: 前項 → 所得税法施行令 第三百十六条第一項 (Article 316, paragraph (1)), art-316/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1
- art-316/par-2: 同項第三号 → 所得税法施行令 第三百十六条第一項第三号 (Article 316, paragraph (1), item (iii)), art-316/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-3
- art-316/par-2: 同項第四号 → 所得税法施行令 第三百十六条第一項第四号 (Article 316, paragraph (1), item (iv)), art-316/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1/item-4
- art-316/par-2: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033)
- art-316/par-3: 法第百九十二条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 (e-Gov law ID 340AC0000000033)
- art-316/par-3: 第一項 → 所得税法施行令 第三百十六条第一項 (Article 316, paragraph (1)), art-316/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三百十六条第二項（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-2
- 所得税法施行令 第三百十六条第三項（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-3
- 所得税法施行令 附則第十二条第一項（年末調整の不足額の徴収猶予を受けるための手続に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-12/par-1

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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-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