# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の四 (Article 319-4) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-4. 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: 第三百十九条の四 (Article 319-4)（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供） — address `art-319-4` - 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-319-4 - 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. --- ### 第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供） — Provision, by Electronic or Magnetic Means, of Matters to Be Stated in the Declaration on Receipt of Retirement Income caption: machine translation, not official art-319-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-4 **第一項** 第三百十九条の二第一項（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供）の規定は、法第二百三条第四項（退職所得の受給に関する申告書）に規定する政令で定める要件について準用する。この場合において、第三百十九条の二第一項第一号中「第百九十八条第二項」とあるのは「第二百三条第四項（退職所得の受給に関する申告書）」と、「給与等の支払を受ける居住者」とあるのは「退職手当等の支払を受ける居住者」と、「同条第二項」とあるのは「同条第四項」と、同項第二号中「第百九十八条第二項」とあるのは「第二百三条第四項」と、「給与等の支払を受ける居住者」とあるのは「退職手当等の支払を受ける居住者」と、同項第三号中「第百九十八条第二項」とあるのは「第二百三条第四項」と読み替えるものとする。 art-319-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-4/par-1 The provisions of Article 319-2, paragraph (1) (Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.) apply mutatis mutandis to the requirements specified by Cabinet Order prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Act. In this case, the phrase "Article 198, paragraph (2)" in Article 319-2, paragraph (1), item (i) is deemed to be replaced with "Article 203, paragraph (4) (Declaration on Receipt of Retirement Income)", the phrase "Resident receiving salary or other wage" with "Resident receiving severance pay or other such compensation", and the phrase "paragraph (2) of that Article" with "paragraph (4) of that Article"; the phrase "Article 198, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 203, paragraph (4)", and the phrase "Resident receiving salary or other wage" with "Resident receiving severance pay or other such compensation"; and the phrase "Article 198, paragraph (2)" in item (iii) of that paragraph is deemed to be replaced with "Article 203, paragraph (4)". machine translation, not official --- ## Cites - art-319-4/par-1: 第三百十九条の二第一項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-2/par-1 - art-319-4/par-1: 法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/ja/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033) - art-319-4/par-1: 第三百十九条の二第一項第一号 → 所得税法施行令 第三百十九条の二第一項第一号 (Article 319-2, paragraph (1), item (i)), art-319-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-2/par-1/item-1 - art-319-4/par-1: 同項第二号 → 所得税法施行令 第三百十九条の二第一項第二号 (Article 319-2, paragraph (1), item (ii)), art-319-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-2/par-1/item-2 - art-319-4/par-1: 第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033) - art-319-4/par-1: 同項第三号 → 所得税法施行令 第三百十九条の二第一項第三号 (Article 319-2, paragraph (1), item (iii)), art-319-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-2/par-1/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（公的年金等の金額から控除する金額の調整等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-375/art-2/par-1 - 所得税法施行令 附則第十九条第一項（給与所得者の源泉徴収に関する申告書等に記載すべき事項の電磁的方法による提供に係る承認等に関する手続に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-19/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-20261106T173921-082, 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