# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十三条 (Article 353) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353. 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: 第三百五十三条 (Article 353)（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等） — address `art-353` - 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-353 - 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. --- ### 第三百五十三条（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等） — Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in a Withholding Slip, etc. caption: machine translation, not official art-353 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353 **第一項** 居住者に対し国内において法第二百二十六条第一項（源泉徴収票）に規定する給与等（以下この条及び第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）において「給与等」という。）、法第二百二十六条第二項に規定する退職手当等（以下この条及び第三百五十六条において「退職手当等」という。）又は法第二百二十六条第三項に規定する公的年金等（以下この条及び第三百五十六条において「公的年金等」という。）の支払をする者は、法第二百二十六条第四項本文の規定により同項に規定する源泉徴収票に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。 art-353/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353/par-1 A person who pays to a Resident in Japan the salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter referred to as "salary or other wage" in this Article and Article 356 (Consent to the Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, or Public Pensions and Retirement Packages, etc.)), the severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 356) or the public pension or retirement package prescribed in Article 226, paragraph (3) of the Act (hereinafter referred to as "public pension or retirement package" in this Article and Article 356) must, when seeking to provide the matters to be stated in the withholding receipt prescribed in paragraph (4) of that Article pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means. machine translation, not official **第二項** 前項の規定による承諾を得た給与等、退職手当等又は公的年金等の支払をする者は、当該給与等、退職手当等又は公的年金等の支払を受ける者から書面又は電磁的方法により法第二百二十六条第四項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、同項に規定する源泉徴収票に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該給与等、退職手当等又は公的年金等の支払を受ける者が再び前項の規定による承諾をした場合は、この限りでない。 art-353/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353/par-2 A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 226, paragraph (4) of the Act, provide the matters to be stated in the withholding receipt prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-353/par-1: 法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 (e-Gov law ID 340AC0000000033) - art-353/par-1: この条 → 所得税法施行令 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353 - art-353/par-1: 第三百五十六条 → 所得税法施行令 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-356 - art-353/par-1: 法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 (e-Gov law ID 340AC0000000033) - art-353/par-1: 法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 (e-Gov law ID 340AC0000000033) - art-353/par-1: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 (e-Gov law ID 340AC0000000033) - art-353/par-2: 前項 → 所得税法施行令 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353/par-1 - art-353/par-2: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 (e-Gov law ID 340AC0000000033) ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百五十二条の四第一項（支払通知書に記載すべき事項の電磁的方法による提供の承諾等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-352-4/par-1 - 所得税法施行令 第三百五十三条第一項（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353/par-1 - 所得税法施行令 第三百五十三条第二項（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-353/par-2 - 所得税法施行規則 第九十五条の二第一項（源泉徴収票に係る電磁的方法による提供の承諾） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-95-2/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第九十五条の二第二項（源泉徴収票に係る電磁的方法による提供の承諾） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-95-2/par-2 (e-Gov law ID 340M50000040011) --- ## 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-20261106T163957-115, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-092, 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