# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六章 (Part 4, Chapter 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-6. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第六章 (Part 4, Chapter 6) — address `pt-4/ch-6` - Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508M60000040017) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-6 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-4/ch-6 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第六章　源泉徴収に係る所得税の納付 — Chapter VI Payment of Withheld Income Taxes heading: machine translation, not official pt-4/ch-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-6 ### 第八十条（計算書の書式） — Form of Statement caption: machine translation, not official art-80 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-6#art-80 **第一項** 法第二百二十条（源泉徴収に係る所得税の納付手続）に規定する計算書の書式は、別表第三（一）から別表第三（六）までによる。 art-80/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017/text/pt-4/ch-6#art-80/par-1 The form of the statement prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Act is as set forth in Appended Table III (1) through Appended Table III (6). machine translation, not official --- ## Cites - art-80/par-1: 法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/ja/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和八年財務省令第十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340M50000040011/20280101_508M60000040017), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-051, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-002, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27