# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十七条 (Article 317) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317. 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: 第三百十七条 (Article 317)（従たる給与についての扶養控除等申告書の提出ができる場合の判定） — address `art-317` - 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-317 - 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. --- ### 第三百十七条（従たる給与についての扶養控除等申告書の提出ができる場合の判定） — Determination of Cases Where a Return for Deduction for Dependents, etc. Regarding Secondary Salaries May Be Submitted caption: machine translation, not official art-317 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317 **第一項** 法第百九十五条第一項（従たる給与についての扶養控除等申告書）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。 art-317/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act is to be the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** その年中に主たる給与等の支払者から支払を受ける給与等の金額の見積額を法第二十八条第二項（給与所得の金額）に規定する給与等の収入金額とみなして計算した場合における同項に規定する給与所得の金額 art-317/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1/item-1 the amount of salary income prescribed in Article 28, paragraph (2) (Amount of Salary Income) of the Act, in the case calculated by deeming the estimated amount of salary and other wages to be received during that year from the person paying the principal salary or other wage to be the revenue from salary or other wage prescribed in that paragraph; machine translation, not official **二** 前号に規定する給与等の金額の見積額から控除されるべき法第七十四条第二項（社会保険料控除）に規定する社会保険料の額の見積額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額の見積額の合計額 art-317/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1/item-2 the sum of the estimated amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from the estimated amount of salary and other wages prescribed in the preceding item. machine translation, not official --- ## Cites - art-317/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033) - art-317/par-1: 第一号 → 所得税法施行令 第三百十七条第一項第一号 (Article 317, paragraph (1), item (i)), art-317/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1/item-1 - art-317/par-1: 第二号 → 所得税法施行令 第三百十七条第一項第二号 (Article 317, paragraph (1), item (ii)), art-317/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1/item-2 - art-317/par-1/item-1: 法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 (e-Gov law ID 340AC0000000033) - art-317/par-1/item-2: 前号 → 所得税法施行令 第三百十七条第一項第一号 (Article 317, paragraph (1), item (i)), art-317/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1/item-1 - art-317/par-1/item-2: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033) - art-317/par-1/item-2: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/income-tax-act/art-75/par-2 (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 第三百十七条第一項（従たる給与についての扶養控除等申告書の提出ができる場合の判定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1 - 所得税法施行令 第三百十七条第一項第二号（従たる給与についての扶養控除等申告書の提出ができる場合の判定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-317/par-1/item-2 --- ## 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-20261106T173921-081, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, 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