# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二章 (Part 4, Chapter 2)
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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: 第二章 (Part 4, Chapter 2) — address `pt-4/ch-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-2
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Only the Japanese as published by the government has legal effect; the text
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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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## 第二章 公的年金等に係る源泉徴収 — Chapter II Withholding on Public Pensions or Retirement Packages
heading: machine translation, not official
pt-4/ch-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-4/ch-2
### 第三百十九条の五（公的年金等の月割額） — Monthly Amount of Public Pension or Retirement Package
caption: machine translation, not official
art-319-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-5
**第一項** 法第二百三条の三第一号イ及び第四号（徴収税額）に規定する公的年金等の月割額として政令で定める金額は、同条に規定する公的年金等の金額をその公的年金等の金額に係る月数で除して計算した金額とする。
art-319-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-5/par-1
The amount specified by Cabinet Order as the monthly amount of public pension or retirement package prescribed in Article 203-3, item (i), (a) and item (iv) (Amount of Taxes Withheld) of the Act is to be the amount calculated by dividing the amount of the public pension or retirement package prescribed in that Article by the number of months pertaining to the amount of that public pension or retirement package.
machine translation, not official
### 第三百十九条の六（公的年金等の金額から控除する金額の調整等） — Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc.
caption: machine translation, not official
art-319-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6
**第一項** 法第二百三条の三第二号（徴収税額）に規定する政令で定める公的年金等は、次の各号に掲げる公的年金等（法第二百三条の二（源泉徴収義務）に規定する公的年金等をいう。以下この条において同じ。）とし、法第二百三条の三第二号及び第五号に規定する政令で定める金額は、当該各号に掲げる公的年金等の区分に応じ当該各号に定める金額とする。
art-319-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1
The public pensions or retirement packages specified by Cabinet Order prescribed in Article 203-3, item (ii) (Amount of Taxes Withheld) of the Act are to be the public pensions or retirement packages listed in the following items (meaning the public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes) of the Act; the same applies hereinafter in this Article), and the amounts specified by Cabinet Order prescribed in Article 203-3, items (ii) and (v) of the Act are to be the amounts specified in each of the following items for the category of public pensions or retirement packages listed in that item.
machine translation, not official
**一** 次に掲げる公的年金等 四万七千五百円に当該公的年金等の金額に係る月数を乗じて計算した金額
art-319-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1
the following public pensions or retirement packages: the amount calculated by multiplying 47,500 yen by the number of months pertaining to the amount of that public pension or retirement package
machine translation, not official
**イ** 独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第十八条第一号（給付の種類）に掲げる農業者老齢年金及び同法附則第六条第一項第一号（業務の特例）の規定により支給される農業者年金基金法の一部を改正する法律（平成十三年法律第三十九号）による改正前の農業者年金基金法（昭和四十五年法律第七十八号）第三十二条第二号（給付の種類）に掲げる農業者老齢年金
art-319-6/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1/sub-1
the farmers old-age pension listed in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), and the farmers old-age pension listed in Article 32, item (ii) (Types of Benefits) of the Farmers Pension Fund Act (Act No. 78 of 1970) prior to the amendment by the Act Partially Amending the Farmers Pension Fund Act (Act No. 39 of 2001) that is paid pursuant to the provisions of Article 6, paragraph (1), item (i) (Special Provisions on Operations) of the Supplementary Provisions of the Act on the Farmers Pension Fund, Independent Administrative Agency;
machine translation, not official
**ロ** 国民年金法第百二十八条第一項（国民年金基金の業務）又は第百三十七条の十五第一項（国民年金基金連合会の業務）に規定する年金
art-319-6/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1/sub-2
the pension prescribed in Article 128, paragraph (1) (Operations of the National Pension Fund) or Article 137-15, paragraph (1) (Operations of the National Pension Fund Association) of the National Pension Act;
machine translation, not official
**ハ** 被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下この号及び次項第一号において「一元化法」という。）附則第三十七条第一項（改正前国共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第二条（国家公務員共済組合法の一部改正）の規定による改正前の国家公務員共済組合法（ハ及びホにおいて「旧効力国共済法」という。）第七十二条第一項第一号（長期給付の種類等）に掲げる退職共済年金（旧効力国共済法附則第十二条の三（退職共済年金の特例）の規定により支給されるものその他の財務省令で定める退職共済年金を除く。）
art-319-6/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1/sub-3
the retirement mutual aid pension listed in Article 72, paragraph (1), item (i) (Types, etc. of Long-Term Benefits) of the National Public Officers Mutual Aid Association Act prior to the amendment by Article 2 (Partial Amendment of the National Public Officers Mutual Aid Association Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter in this item and item (i) of the following paragraph referred to as the "Pension Unification Act"), which remains in force pursuant to the provisions of Article 37, paragraph (1) (Benefits, etc. under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in (c) and (e)) (excluding the retirement mutual aid pension paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act and other retirement mutual aid pensions specified by Ministry of Finance Order);
machine translation, not official
**ニ** 一元化法附則第六十一条第一項（改正前地共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第三条（地方公務員等共済組合法の一部改正）の規定による改正前の地方公務員等共済組合法（ニにおいて「旧効力地共済法」という。）第七十四条第一号（長期給付の種類）に掲げる退職共済年金（旧効力地共済法附則第十九条（退職共済年金の特例）の規定により支給されるものその他の財務省令で定める退職共済年金を除く。）
art-319-6/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1/sub-4
the retirement mutual aid pension listed in Article 74, item (i) (Types of Long-Term Benefits) of the Local Public Officers, etc. Mutual Aid Association Act prior to the amendment by Article 3 (Partial Amendment of the Local Public Officers, etc. Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 61, paragraph (1) (Benefits, etc. under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in (d)) (excluding the retirement mutual aid pension paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act and other retirement mutual aid pensions specified by Ministry of Finance Order);
machine translation, not official
**ホ** 一元化法附則第七十九条（改正前私学共済法による給付）の規定によりなおその効力を有するものとされる一元化法第四条（私立学校教職員共済法の一部改正）の規定による改正前の私立学校教職員共済法（ホにおいて「旧効力私学共済法」という。）第二十条第二項第一号（給付）に掲げる退職共済年金（旧効力私学共済法第二十五条（国家公務員共済組合法の準用）において準用する旧効力国共済法附則第十二条の三の規定により支給されるものその他の財務省令で定める退職共済年金を除く。）
art-319-6/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1/sub-5
the retirement mutual aid pension listed in Article 20, paragraph (2), item (i) (Benefits) of the Private School Personnel Mutual Aid Association Act prior to the amendment by Article 4 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 79 (Benefits under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in (e)) (excluding the retirement mutual aid pension paid pursuant to the provisions of Article 12-3 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 (Application Mutatis Mutandis of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act and other retirement mutual aid pensions specified by Ministry of Finance Order);
machine translation, not official
**二** 平成二十五年厚生年金等改正法附則第五条第一項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等）の規定によりなおその効力を有するものとされる旧厚生年金保険法第百三十条第一項（基金の業務）又は平成二十五年厚生年金等改正法附則第四十条第三項第一号若しくは第二号（存続連合会の業務）に規定する老齢年金給付 七万二千五百円に当該老齢年金給付の金額に係る月数を乗じて計算した金額
art-319-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-2
the old-age pension benefit prescribed in Article 130, paragraph (1) (Operations of a Corporate Pension Fund) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Pre-amendment Employees' Pension Insurance Act, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, or the old-age pension benefit prescribed in Article 40, paragraph (3), item (i) or (ii) (Operations of the Surviving Federation) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act: the amount calculated by multiplying 72,500 yen by the number of months pertaining to the amount of that old-age pension benefit.
machine translation, not official
**第二項** 法第二百三条の三第三号に規定する政令で定める公的年金等は、次の各号に掲げる公的年金等とし、同条第三号及び第六号に規定する政令で定める金額は、当該各号に掲げる公的年金等の区分に応じ当該各号に定める金額とする。
art-319-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2
The public pensions or retirement packages specified by Cabinet Order prescribed in Article 203-3, item (iii) of the Act are to be the public pensions or retirement packages listed in the following items, and the amounts specified by Cabinet Order prescribed in Article 203-3, items (iii) and (vi) of the Act are to be the amounts specified in each of the following items for the category of public pensions or retirement packages listed in that item.
machine translation, not official
**一** 次に掲げる公的年金等（次号に掲げるものを除く。） 四万七千五百円に当該公的年金等の金額に係る月数を乗じて計算した金額
art-319-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1
the following public pensions or retirement packages (excluding those listed in the following item): the amount calculated by multiplying 47,500 yen by the number of months pertaining to the amount of that public pension or retirement package
machine translation, not official
**イ** 国家公務員共済組合法第七十四条第一号（退職等年金給付の種類）に掲げる退職年金（次号イにおいて「退職年金」という。）及び一元化法附則第三十六条第一項（改正前国共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる一元化法第二条の規定による改正前の国家公務員共済組合法（以下この項において「旧効力国共済法」という。）第七十七条第二項各号（退職共済年金の額）に定める金額に相当する給付（次号イにおいて「旧職域加算年金給付」という。）並びにこれらの公的年金等の支払者から支払われる厚生年金保険法第三十二条第一号（保険給付の種類）に掲げる老齢厚生年金（以下この号及び次号イにおいて「老齢厚生年金」という。）その他の財務省令で定める公的年金等
art-319-6/par-2/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1/sub-1
the retirement pension listed in Article 74, item (i) (Types of Retirement, etc. Pension Benefits) of the National Public Officers Mutual Aid Association Act (referred to as "retirement pension" in (a) of the following item), the benefit equivalent to the amount specified in each item of Article 77, paragraph (2) (Amount of Retirement Mutual Aid Pension) of the National Public Officers Mutual Aid Association Act prior to the amendment by the provisions of Article 2 of the Pension Unification Act, which remains in force pursuant to the provisions of Article 36, paragraph (1) (Transitional Measures for Occupational Add-On Amounts under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter in this paragraph referred to as the "pre-unification National Public Officers Mutual Aid Association Act") (referred to as "former occupational add-on pension benefit" in (a) of the following item), and the old-age employees' pension listed in Article 32, item (i) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (hereinafter in this item and (a) of the following item referred to as "old-age employees' pension") and other public pensions or retirement packages specified by Ministry of Finance Order that are paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;
machine translation, not official
**ロ** 地方公務員等共済組合法第七十六条第一号（退職等年金給付の種類）に掲げる退職年金（次号ロにおいて「退職年金」という。）及び一元化法附則第六十条第一項（改正前地共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる一元化法第三条の規定による改正前の地方公務員等共済組合法（次号ロにおいて「旧効力地共済法」という。）第七十九条第一項第二号（退職共済年金の額）に掲げる金額に相当する給付（次号ロにおいて「旧職域加算年金給付」という。）並びにこれらの公的年金等の支払者から支払われる老齢厚生年金その他の財務省令で定める公的年金等
art-319-6/par-2/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1/sub-2
the retirement pension listed in Article 76, item (i) (Types of Retirement, etc. Pension Benefits) of the Local Public Officers, etc. Mutual Aid Association Act (referred to as "retirement pension" in (b) of the following item), the benefit equivalent to the amount listed in Article 79, paragraph (1), item (ii) (Amount of Retirement Mutual Aid Pension) of the Local Public Officers, etc. Mutual Aid Association Act prior to the amendment by the provisions of Article 3 of the Pension Unification Act, which remains in force pursuant to the provisions of Article 60, paragraph (1) (Transitional Measures for Occupational Add-On Amounts under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in (b) of the following item) (referred to as "former occupational add-on pension benefit" in (b) of the following item), and the old-age employees' pension and other public pensions or retirement packages specified by Ministry of Finance Order that are paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;
machine translation, not official
**ハ** 私立学校教職員共済法第二十条第二項第一号（給付）に掲げる退職年金（次号ハにおいて「退職年金」という。）及び一元化法附則第七十八条第一項（改正前私学共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされる一元化法第四条の規定による改正前の私立学校教職員共済法（次号ハにおいて「旧効力私学共済法」という。）第二十五条（国家公務員共済組合法の準用）において準用する旧効力国共済法第七十七条第二項の規定により加算する同項各号に定める金額に相当する給付（次号ハにおいて「旧職域加算年金給付」という。）並びにこれらの公的年金等の支払者から支払われる老齢厚生年金その他の財務省令で定める公的年金等
art-319-6/par-2/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1/sub-3
the retirement pension listed in Article 20, paragraph (2), item (i) (Benefits) of the Private School Personnel Mutual Aid Association Act (referred to as "retirement pension" in (c) of the following item), the benefit equivalent to the amount specified in each item of Article 77, paragraph (2) of the pre-unification National Public Officers Mutual Aid Association Act that is added pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 25 (Application Mutatis Mutandis of the National Public Officers Mutual Aid Association Act) of the Private School Personnel Mutual Aid Association Act prior to the amendment by the provisions of Article 4 of the Pension Unification Act, which remains in force pursuant to the provisions of Article 78, paragraph (1) (Transitional Measures for Occupational Add-On Amounts under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in (c) of the following item) (referred to as "former occupational add-on pension benefit" in (c) of the following item), and the old-age employees' pension and other public pensions or retirement packages specified by Ministry of Finance Order that are paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;
machine translation, not official
**二** 次に掲げる公的年金等 零
art-319-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2
the following public pensions or retirement packages: zero
machine translation, not official
**イ** 国家公務員共済組合法附則第十三条第二項（支給の繰上げ）の規定により支給される退職年金（国民年金法第十五条第一号（給付の種類）に掲げる老齢基礎年金（ロ及びハにおいて「老齢基礎年金」という。）の支払を受ける者に支給されるものを除く。）及び旧効力国共済法附則第十二条の三（退職共済年金の特例）の規定により支給される旧職域加算年金給付並びにこれらの公的年金等の支払者から支払われる厚生年金保険法附則第八条の規定により支給される老齢厚生年金（ロ及びハにおいて「特例老齢厚生年金」という。）
art-319-6/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2/sub-1
the retirement pension paid pursuant to the provisions of Article 13, paragraph (2) (Advancement of Payment) of the Supplementary Provisions of the National Public Officers Mutual Aid Association Act (excluding that paid to a person receiving payment of the old-age basic pension listed in Article 15, item (i) (Types of Benefits) of the National Pension Act (referred to as "old-age basic pension" in (b) and (c))) and the former occupational add-on pension benefit paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act, and the old-age employees' pension paid pursuant to the provisions of Article 8 of the Supplementary Provisions of the Employees' Pension Insurance Act (referred to as "special old-age employees' pension" in (b) and (c)) that is paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;
machine translation, not official
**ロ** 地方公務員等共済組合法附則第十九条第二項（支給の繰上げ）の規定により支給される退職年金（老齢基礎年金の支払を受ける者に支給されるものを除く。）及び旧効力地共済法附則第十九条（退職共済年金の特例）の規定により支給される旧職域加算年金給付並びにこれらの公的年金等の支払者から支払われる特例老齢厚生年金
art-319-6/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2/sub-2
the retirement pension paid pursuant to the provisions of Article 19, paragraph (2) (Advancement of Payment) of the Supplementary Provisions of the Local Public Officers, etc. Mutual Aid Association Act (excluding that paid to a person receiving payment of the old-age basic pension) and the former occupational add-on pension benefit paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act, and the special old-age employees' pension that is paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;
machine translation, not official
**ハ** 私立学校教職員共済法第二十五条（国家公務員共済組合法の準用）において準用する国家公務員共済組合法附則第十三条第二項の規定により支給される退職年金（老齢基礎年金の支払を受ける者に支給されるものを除く。）及び旧効力私学共済法第二十五条において準用する旧効力国共済法附則第十二条の三の規定により支給される旧職域加算年金給付並びにこれらの公的年金等の支払者から支払われる特例老齢厚生年金
art-319-6/par-2/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2/sub-3
the retirement pension paid pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 (Application Mutatis Mutandis of the National Public Officers Mutual Aid Association Act) of the Private School Personnel Mutual Aid Association Act (excluding that paid to a person receiving payment of the old-age basic pension) and the former occupational add-on pension benefit paid pursuant to the provisions of Article 12-3 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 of the pre-unification Private School Personnel Mutual Aid Association Act, and the special old-age employees' pension that is paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages.
machine translation, not official
**第三項** 法第二百三条の三第七号に規定する政令で定める公的年金等は、石炭鉱業年金基金法（昭和四十二年法律第百三十五号）第十六条第一項（坑内員に関する給付）又は第十八条第一項（坑外員に関する給付）の規定に基づく年金及び法第三十五条第三項第二号（雑所得）に規定する過去の勤務に基づき使用者であつた者から支給される年金（国会議員互助年金法を廃止する法律（平成十八年法律第一号）附則第七条第一項（現職国会議員の普通退職年金）に規定する普通退職年金又は同法附則第二条第一項（退職者に関する経過措置）の規定によりなおその効力を有するものとされる同法による廃止前の国会議員互助年金法（昭和三十三年法律第七十号）第九条（普通退職年金及びその年額）に規定する普通退職年金及び地方公務員の退職年金に関する条例の規定による退職を給付事由とする年金である給付を除く。）とする。
art-319-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-3
The public pensions or retirement packages specified by Cabinet Order prescribed in Article 203-3, item (vii) of the Act are to be the pension based on the provisions of Article 16, paragraph (1) (Benefits Concerning Underground Workers) or Article 18, paragraph (1) (Benefits Concerning Surface Workers) of the Coal Mining Pension Fund Act (Act No. 135 of 1967) and the pension paid by a person who was the employer on the basis of past service prescribed in Article 35, paragraph (3), item (ii) (Miscellaneous Income) of the Act (excluding the ordinary retirement pension prescribed in Article 7, paragraph (1) (Ordinary Retirement Pension of Incumbent Members of the National Diet) of the Supplementary Provisions of the Act Abolishing the Diet Members Mutual Aid Pension Act (Act No. 1 of 2006) or the ordinary retirement pension prescribed in Article 9 (Ordinary Retirement Pension and Its Annual Amount) of the Diet Members Mutual Aid Pension Act (Act No. 70 of 1958) prior to its abolition by that Act, which remains in force pursuant to the provisions of Article 2, paragraph (1) (Transitional Measures for Retirees) of the Supplementary Provisions of that Act, and benefits that are pensions whose cause for benefit is retirement under the provisions of a Prefectural or Municipal Ordinance on retirement pensions of local public officers).
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### 第三百十九条の七（公的年金等の月割額等の端数計算） — Rounding of Fractions in Monthly Amounts of Public Pensions or Retirement Packages, etc.
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art-319-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7
**第一項** 第三百十九条の五（公的年金等の月割額）の規定により計算した金額が四円の整数倍でないときは、当該金額を超える四円の整数倍である金額のうち最も少ない金額を当該計算した金額とする。
art-319-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7/par-1
If the amount calculated pursuant to the provisions of Article 319-5 (Monthly Amount of Public Pension or Retirement Package) is not a whole-number multiple of 4 yen, the smallest amount that is a whole-number multiple of 4 yen exceeding that amount is to be the calculated amount.
machine translation, not official
**第二項** 法第二百三条の三第七号（徴収税額）に定める金額に一円未満の端数があるときは、これを一円に切り上げるものとする。
art-319-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7/par-2
Where there is a fraction of less than 1 yen in the amount provided for in Article 203-3, item (vii) (Amount of Taxes Withheld) of the Act, it is to be rounded up to 1 yen.
machine translation, not official
### 第三百十九条の八（源泉徴収の対象となる確定給付企業年金の額の計算等） — Calculation, etc. of the Amount of Defined-Benefit Corporate Pension Subject to Withholding
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art-319-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-8
**第一項** 法第二百三条の五第二号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する政令で定めるところにより計算した金額は、同号に規定する年金の額（その年金の支給開始の日以後に同号に規定する規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る第八十二条の三第一項（確定給付企業年金の額から控除する金額）に規定する割合を乗じて計算した金額とする。
art-319-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-8/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 203-5, item (ii) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act is to be the amount calculated by multiplying the amount of the pension prescribed in that item (excluding the amount of the portion equivalent to the amount of surplus distributed under the plan rules prescribed in that item on or after the date on which payment of that pension began) by the ratio prescribed in Article 82-3, paragraph (1) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension) pertaining to that pension.
machine translation, not official
**第二項** 法第二百三条の五第三号に規定する政令で定める場合は、次の各号に掲げる場合とし、同条第三号に規定する政令で定めるところにより計算した金額は、当該各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-319-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-8/par-2
The cases specified by Cabinet Order prescribed in Article 203-5, item (iii) of the Act are to be the cases listed in the following items, and the amounts calculated as specified by Cabinet Order prescribed in item (iii) of that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:
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**一** 第八十二条の二第二項第四号（公的年金等とされる年金）に掲げる退職年金の支払をする場合において、同号に規定する適格退職年金契約に基づいて払い込まれた掛金又は保険料のうちに同号に規定する勤務をした者の負担した金額があるとき 当該退職年金の額（その年金の支給開始の日以後に当該契約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該退職年金に係る第八十二条の三第一項の規定に準じて計算した割合を乗じて計算した金額
art-319-8/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-8/par-2/item-1
in the case of paying the retirement pension listed in Article 82-2, paragraph (2), item (iv) (Annuities Treated as Public Pension or Retirement Package), where, out of the installments or insurance premiums paid under the qualified retirement pension contract prescribed in that item, there is an amount borne by the person who rendered the service prescribed in that item: the amount calculated by multiplying the amount of that retirement pension (excluding the amount of the portion equivalent to the amount of surplus distributed under that contract on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that retirement pension;
machine translation, not official
**二** 第八十二条の二第二項第五号に掲げる年金の支払をする場合において、同号に規定する規約に基づいて拠出された掛金のうちに同号に規定する加入者の負担した金額があるとき 当該年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る第八十二条の三第一項の規定に準じて計算した割合を乗じて計算した金額
art-319-8/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-8/par-2/item-2
in the case of paying the pension listed in Article 82-2, paragraph (2), item (v), where, out of the contributions made under the plan rules prescribed in that item, there is an amount borne by the member prescribed in that item: the amount calculated by multiplying the amount of that pension (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that pension.
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### 第三百十九条の九（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続） — Procedures for the Approval of the Commissioner of the National Tax Agency Pertaining to Submission of the Simplified Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
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art-319-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9
**第一項** 法第二百三条の六第二項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の支払者は、同項の規定による国税庁長官の承認を受けようとする場合には、その旨及び当該承認を受けようとする事由その他財務省令で定める事項を記載した申請書を、財務省令で定める日までに、当該公的年金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長を経由して、国税庁長官に提出しなければならない。
art-319-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-1
A payer of a public pension or retirement package prescribed in Article 203-6, paragraph (2) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act that seeks the approval of the Commissioner of the National Tax Agency under the provisions of that paragraph must submit to the Commissioner of the National Tax Agency a written application stating to that effect, the grounds on which the approval is sought, and other matters specified by Ministry of Finance Order, by the date specified by Ministry of Finance Order, through the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated).
machine translation, not official
**第二項** 国税庁長官は、前項の規定による申請書の提出を受けた場合には、当該申請書を提出した同項の公的年金等の支払者が当該申請書を提出した日の属する年において受理した法第二百三条の六第一項の規定による申告書（以下この項において「公的年金等の受給者の扶養親族等申告書」という。）に記載された事項について各人別の記録があり、かつ、同条第二項の規定により提出することができる公的年金等の受給者の扶養親族等申告書（第四項において「簡易な公的年金等の受給者の扶養親族等申告書」という。）に基づき法第四編第三章の二（公的年金等に係る源泉徴収）の規定による源泉徴収を行うこととすることが適当であると認めるときは当該申請を承認し、これらの事由がないと認めるときは当該申請を却下する。
art-319-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-2
When the Commissioner of the National Tax Agency has received the submission of the written application under the provisions of the preceding paragraph, the Commissioner is to approve that application where the Commissioner finds that there is an individual record of the matters stated in the return form under the provisions of Article 203-6, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "return for Dependents, etc. by a recipient of a public pension or retirement package") that the payer of a public pension or retirement package referred to in paragraph (1) that submitted that written application received during the year that includes the day on which it submitted that written application, and that it is appropriate to carry out withholding under the provisions of Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act on the basis of the return for Dependents, etc. by a recipient of a public pension or retirement package that may be submitted pursuant to the provisions of paragraph (2) of that Article (referred to as the "simplified return for Dependents, etc. by a recipient of a public pension or retirement package" in paragraph (4)), and is to reject that application where the Commissioner finds that those grounds do not exist.
machine translation, not official
**第三項** 国税庁長官は、前項の承認又は却下の処分をするときは、第一項の申請書を提出した同項の公的年金等の支払者に対し、書面によりその旨を通知する。
art-319-9/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-3
When the Commissioner of the National Tax Agency makes a disposition of approval or rejection under the preceding paragraph, the Commissioner is to notify the payer of a public pension or retirement package referred to in paragraph (1) that submitted the written application referred to in that paragraph to that effect in writing.
machine translation, not official
**第四項** 国税庁長官は、第二項の承認をした後、その承認を受けた第一項の公的年金等の支払者について簡易な公的年金等の受給者の扶養親族等申告書に基づいて法第四編第三章の二の規定による源泉徴収を行うことが適当でなくなつたと認める場合には、その承認を取り消すことができる。この場合において、前項の規定は、当該取消しについて準用する。
art-319-9/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-4
After granting approval under paragraph (2), the Commissioner of the National Tax Agency may rescind that approval where the Commissioner finds that it has become inappropriate to carry out withholding under the provisions of Part IV, Chapter III-2 of the Act on the basis of the simplified return for Dependents, etc. by a recipient of a public pension or retirement package with regard to the payer of a public pension or retirement package referred to in paragraph (1) that obtained the approval. In this case, the provisions of the preceding paragraph apply mutatis mutandis to that rescission.
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### 第三百十九条の十（公的年金等の受給者の扶養親族等申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
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art-319-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10
**第一項** 法第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書に同項第六号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる記載がされた者の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
art-319-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10/par-1
A Resident who has stated in the return form under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act the matters listed in item (vi) of that paragraph (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of persons for whom the statements listed in the following items have been made, attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.
machine translation, not official
**一** 法第二百三条の六第一項第六号の源泉控除対象配偶者で、当該申告書に非居住者である旨の記載がされた者 その者が当該居住者の配偶者に該当する旨
art-319-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10/par-1/item-1
a spouse for withholding deduction under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under the spouse of that Resident;
machine translation, not official
**二** 法第二百三条の六第一項第六号の源泉控除対象親族で、当該申告書に非居住者である旨の記載がされた者 その者が当該居住者の配偶者以外の親族に該当する旨（その者の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当することである場合には、その者が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨）
art-319-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10/par-1/item-2
a relative for withholding deduction under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under a relative of that Resident other than the spouse (where the fact by which the person falls under a relative for withholding deduction listed in that item is that the person falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, that the person falls under a relative of that Resident other than the spouse and that the person falls under a person listed in (b), (1) of that item);
machine translation, not official
**三** 法第二百三条の六第一項第六号の同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者で、当該申告書に非居住者である旨の記載がされた者（前二号に掲げる記載がされた者を除く。） その者が当該居住者の親族に該当する旨
art-319-10/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10/par-1/item-3
a cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form (excluding a person for whom a statement listed in the preceding two items has been made): that the person falls under a relative of that Resident.
machine translation, not official
### 第三百十九条の十一（公的年金等の受給者の扶養親族等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 Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
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art-319-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-11
**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、法第二百三条の六第五項（公的年金等の受給者の扶養親族等申告書）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「第二百三条の六第五項（公的年金等の受給者の扶養親族等申告書）」と、「給与等の支払を受ける居住者」とあるのは「公的年金等の支払を受ける居住者」と、「同条第二項」とあるのは「同条第五項」と、同項第二号中「第百九十八条第二項」とあるのは「第二百三条の六第五項」と、「給与等の支払を受ける居住者」とあるのは「公的年金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「第二百三条の六第五項」と読み替えるものとする。
art-319-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-11/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 203-6, paragraph (5) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) 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 203-6, paragraph (5) (Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package)", the phrase "Resident receiving salary or other wage" with "Resident receiving a public pension or retirement package", and the phrase "paragraph (2) of that Article" with "paragraph (5) of that Article"; the phrase "Article 198, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 203-6, paragraph (5)", and the phrase "Resident receiving salary or other wage" with "Resident receiving a public pension or retirement package"; and the phrase "Article 198, paragraph (2)" in item (iii) of that paragraph is deemed to be replaced with "Article 203-6, paragraph (5)".
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### 第三百十九条の十二（源泉徴収を要しない公的年金等の額） — Amount of Public Pensions and Retirement Packages Exempt from Withholding
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art-319-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-12
**第一項** 法第二百三条の七（源泉徴収を要しない公的年金等）に規定する政令で定める金額は、百十八万円とする。
art-319-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-12/par-1
The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,180,000 yen.
machine translation, not official
---
## Cites
- art-319-5/par-1: 法第二百三条の三第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-319-5/par-1: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-319-5/par-1: 同条 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/ja/income-tax-act/art-203-3 (e-Gov law ID 340AC0000000033)
- art-319-6/par-1: 法第二百三条の三第二号 → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-319-6/par-1: 法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033)
- art-319-6/par-1: この条 → 所得税法施行令 第三百十九条の六 (Article 319-6), art-319-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6
- art-319-6/par-1: 第五号 → 所得税法 第二百三条の三第一項第五号 (Article 203-3, paragraph (1), item (v)), art-203-3/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-319-6/par-1/item-1/sub-1: 独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第十八条第一号 → e-Gov law 414AC0000000127, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- art-319-6/par-1/item-1/sub-2: 国民年金法第百二十八条第一項 → 国民年金法 第百二十八条第一項 (Article 128, paragraph (1)), art-128/par-1 — https://japanlaw.org/ja/national-pension-act/art-128/par-1 (e-Gov law ID 334AC0000000141)
- art-319-6/par-1/item-1/sub-2: 第百三十七条の十五第一項 → 国民年金法 第百三十七条の十五第一項 (Article 137-15, paragraph (1)), art-137-15/par-1 — https://japanlaw.org/ja/national-pension-act/art-137-15/par-1 (e-Gov law ID 334AC0000000141)
- art-319-6/par-1/item-1/sub-3: この号 → 所得税法施行令 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-1/item-1
- art-319-6/par-1/item-1/sub-3: 次項第一号 → 所得税法施行令 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1
- art-319-6/par-1/item-1/sub-3: 一元化法第二条 → e-Gov law 424AC0000000063, 第二条 (Article 2), art-2 — not held in this collection
- art-319-6/par-1/item-1/sub-4: 一元化法第三条 → e-Gov law 424AC0000000063, 第三条 (Article 3), art-3 — not held in this collection
- art-319-6/par-1/item-1/sub-5: 一元化法第四条 → e-Gov law 424AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-319-6/par-2: 法第二百三条の三第三号 → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319-6/par-2: 第六号 → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-319-6/par-2/item-1: 次号 → 所得税法施行令 第三百十九条の六第二項第二号 (Article 319-6, paragraph (2), item (ii)), art-319-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2
- art-319-6/par-2/item-1/sub-1: 国家公務員共済組合法第七十四条第一号 → e-Gov law 333AC0000000128, 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — not held in this collection
- art-319-6/par-2/item-1/sub-1: 次号 → 所得税法施行令 第三百十九条の六第二項第二号 (Article 319-6, paragraph (2), item (ii)), art-319-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2
- art-319-6/par-2/item-1/sub-1: 一元化法第二条 → e-Gov law 424AC0000000063, 第二条 (Article 2), art-2 — not held in this collection
- art-319-6/par-2/item-1/sub-1: この項 → 所得税法施行令 第三百十九条の六第二項 (Article 319-6, paragraph (2)), art-319-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2
- art-319-6/par-2/item-1/sub-1: 厚生年金保険法第三十二条第一号 → 厚生年金保険法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-32/par-1/item-1 (e-Gov law ID 329AC0000000115)
- art-319-6/par-2/item-1/sub-1: この号 → 所得税法施行令 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-1
- art-319-6/par-2/item-1/sub-2: 地方公務員等共済組合法第七十六条第一号 → e-Gov law 337AC0000000152, 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — not held in this collection
- art-319-6/par-2/item-1/sub-2: 次号 → 所得税法施行令 第三百十九条の六第二項第二号 (Article 319-6, paragraph (2), item (ii)), art-319-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2
- art-319-6/par-2/item-1/sub-2: 一元化法第三条 → e-Gov law 424AC0000000063, 第三条 (Article 3), art-3 — not held in this collection
- art-319-6/par-2/item-1/sub-2: 第七十九条第一項第二号 → 所得税法施行令 第七十九条第一項第二号 (Article 79, paragraph (1), item (ii)), art-79/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-1/item-2
- art-319-6/par-2/item-1/sub-3: 私立学校教職員共済法第二十条第二項第一号 → e-Gov law 328AC0000000245, 第二十条第二項第一号 (Article 20, paragraph (2), item (i)), art-20/par-2/item-1 — not held in this collection
- art-319-6/par-2/item-1/sub-3: 次号 → 所得税法施行令 第三百十九条の六第二項第二号 (Article 319-6, paragraph (2), item (ii)), art-319-6/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-6/par-2/item-2
- art-319-6/par-2/item-1/sub-3: 一元化法第四条 → e-Gov law 424AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-319-6/par-2/item-1/sub-3: 第二十五条 → 所得税法施行令 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-25
- art-319-6/par-2/item-2/sub-1: 国民年金法第十五条第一号 → 国民年金法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-15/par-1/item-1 (e-Gov law ID 334AC0000000141)
- art-319-6/par-2/item-2/sub-1: 厚生年金保険法附則第八条 → 厚生年金保険法 附則第八条 (Supplementary Provisions, Article 8), suppl-3291-115/art-8 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-8 (e-Gov law ID 329AC0000000115)
- art-319-6/par-2/item-2/sub-3: 私立学校教職員共済法第二十五条 → e-Gov law 328AC0000000245, 第二十五条 (Article 25), art-25 — not held in this collection
- art-319-6/par-3: 法第二百三条の三第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-319-6/par-3: 石炭鉱業年金基金法（昭和四十二年法律第百三十五号）第十六条第一項 → e-Gov law 342AC0000000135, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- art-319-6/par-3: 第十八条第一項 → e-Gov law 342AC0000000135, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection
- art-319-6/par-3: 法第三十五条第三項第二号 → 所得税法 第三十五条第三項第二号 (Article 35, paragraph (3), item (ii)), art-35/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-319-7/par-1: 第三百十九条の五 → 所得税法施行令 第三百十九条の五 (Article 319-5), art-319-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-5
- art-319-7/par-2: 法第二百三条の三第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-319-8/par-1: 法第二百三条の五第二号 → 所得税法 第二百三条の五第一項第二号 (Article 203-5, paragraph (1), item (ii)), art-203-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-319-8/par-1: 第八十二条の三第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-3/par-1
- art-319-8/par-2: 法第二百三条の五第三号 → 所得税法 第二百三条の五第一項第三号 (Article 203-5, paragraph (1), item (iii)), art-203-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-319-8/par-2/item-1: 第八十二条の二第二項第四号 → 所得税法施行令 第八十二条の二第二項第四号 (Article 82-2, paragraph (2), item (iv)), art-82-2/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2/par-2/item-4
- art-319-8/par-2/item-1: 第八十二条の三第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-3/par-1
- art-319-8/par-2/item-2: 第八十二条の二第二項第五号 → 所得税法施行令 第八十二条の二第二項第五号 (Article 82-2, paragraph (2), item (v)), art-82-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2/par-2/item-5
- art-319-8/par-2/item-2: 第八十二条の三第一項 → 所得税法施行令 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-3/par-1
- art-319-9/par-1: 法第二百三条の六第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033)
- art-319-9/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)
- art-319-9/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033)
- art-319-9/par-2: 前項 → 所得税法施行令 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-1
- art-319-9/par-2: 法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 (e-Gov law ID 340AC0000000033)
- art-319-9/par-2: この項 → 所得税法施行令 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-2
- art-319-9/par-2: 同条第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033)
- art-319-9/par-2: 第四項 → 所得税法施行令 第三百十九条の九第四項 (Article 319-9, paragraph (4)), art-319-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-4
- art-319-9/par-3: 前項 → 所得税法施行令 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-2
- art-319-9/par-3: 第一項 → 所得税法施行令 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-1
- art-319-9/par-4: 第二項 → 所得税法施行令 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-2
- art-319-9/par-4: 第一項 → 所得税法施行令 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-1
- art-319-9/par-4: 前項 → 所得税法施行令 第三百十九条の九第三項 (Article 319-9, paragraph (3)), art-319-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-9/par-3
- art-319-10/par-1: 法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1: 同項第六号 → 所得税法 第二百三条の六第一項第六号 (Article 203-6, paragraph (1), item (vi)), art-203-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1: 同条第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1/item-1: 法第二百三条の六第一項第六号 → 所得税法 第二百三条の六第一項第六号 (Article 203-6, paragraph (1), item (vi)), art-203-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1/item-2: 法第二百三条の六第一項第六号 → 所得税法 第二百三条の六第一項第六号 (Article 203-6, paragraph (1), item (vi)), art-203-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1/item-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1/item-3: 法第二百三条の六第一項第六号 → 所得税法 第二百三条の六第一項第六号 (Article 203-6, paragraph (1), item (vi)), art-203-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-319-10/par-1/item-3: 前二号 → 所得税法施行令 第三百十九条の十第一項第一号 (Article 319-10, paragraph (1), item (i)), art-319-10/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10/par-1/item-1
- art-319-10/par-1/item-3: 前二号 → 所得税法施行令 第三百十九条の十第一項第二号 (Article 319-10, paragraph (1), item (ii)), art-319-10/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-10/par-1/item-2
- art-319-11/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-319-11/par-1: 法第二百三条の六第五項 → 所得税法 第二百三条の六第五項 (Article 203-6, paragraph (5)), art-203-6/par-5 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-5 (e-Gov law ID 340AC0000000033)
- art-319-11/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-319-11/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-319-11/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-319-11/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
- art-319-12/par-1: 法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 (e-Gov law ID 340AC0000000033)
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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-20261106T163957-105, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-082, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-083, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-083, 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