# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十三条 (Article 93)

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- 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: 第九十三条 (Article 93)（給与等の源泉徴収票） — address `art-93`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-93
- Every provision below carries its address and both URLs 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.

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### 第九十三条（給与等の源泉徴収票） — Withholding Receipts for Salaries or Other Wages
<sup>caption: machine translation, not official</sup>
<sup>art-93 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93</sup>

  **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（以下この条において「給与等」という。）の支払をする者は、同項の規定により、その給与等の支払を受ける者の各人別に、次に掲げる事項を記載した源泉徴収票二通を作成し、一通をその給与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の所轄税務署長（第一号イ及び第六号イ（１）において「所轄税務署長」という。）に提出し、他の一通をその給与等の支払を受ける者に交付しなければならない。
  <sup>art-93/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1</sup>
  A person who, in Japan, pays to a Resident a salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter in this Article referred to as "salary or other wage") must, pursuant to Article 226, paragraph (1) of the Act, prepare two Withholding receipts stating the following matters for each person receiving the payment of that salary or other wage, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that salary or other wage (referred to as the "competent district director" in item (i), (a) and item (vi), (a)(1)), and deliver the other to the person receiving the payment of that salary or other wage.
  <sup>machine translation, not official</sup>

    **一**  次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
    <sup>art-93/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-1</sup>
    the matters specified below in accordance with the category of Withholding receipt set forth below
    <sup>machine translation, not official</sup>

      **イ**  所轄税務署長に提出する源泉徴収票　その給与等の支払を受ける者の氏名、住所又は居所及び個人番号並びにその給与等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地、個人番号又は法人番号及び電話番号
      <sup>art-93/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-1/sub-1</sup>
      a Withholding receipt to be submitted to the competent district director: the name, domicile or residence and individual number of the person receiving the payment of that salary or other wage, and the name or title, domicile or residence or location of the head office or principal office, individual number or corporate number, and telephone number of the person paying that salary or other wage;
      <sup>machine translation, not official</sup>

      **ロ**  給与等の支払を受ける者に交付する源泉徴収票　その給与等の支払を受ける者の氏名及び住所又は居所並びにその給与等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び電話番号
      <sup>art-93/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-1/sub-2</sup>
      a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the name and domicile or residence of the person receiving the payment of that salary or other wage, and the name or title, domicile or residence or location of the head office or principal office, and telephone number of the person paying that salary or other wage.
      <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した給与等（当該給与等が法第百九十条（年末調整）の規定の適用を受けたものである場合において、その支払を受ける者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書（法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書をいう。第六号及び次項第三号において同じ。）を提出したことがあるときは、令第三百十一条（再就職者等の年末調整の対象となる給与等）に規定する給与等を含む。）につきその種類及びその合計額
    <sup>art-93/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-2</sup>
    with respect to the salary or other wage the payment of which was finalized during the year (including, where that salary or other wage has been subject to Article 190 (Year-End Adjustment) of the Act and the person receiving the payment has, in that year, submitted, through another payer of salary or other wage, another salary income earner's return for deduction for Dependents, etc. (meaning a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act; the same applies in item (vi) and in item (iii) of the following paragraph), the salary or other wage prescribed in Article 311 (Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.) of the Order), its type and total amount;
    <sup>machine translation, not official</sup>

    **三**  前号の給与等で法第百九十条の規定の適用を受けたものについては、その金額に応じて法別表第五により求めた同表の給与所得控除後の給与等の金額
    <sup>art-93/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-3</sup>
    with respect to the salary or other wage in the preceding item that has been subject to Article 190 of the Act, the amount of salary or other wage after the salary income deduction in Appended Table V of the Act, obtained in accordance with its amount under that table;
    <sup>machine translation, not official</sup>

    **四**  第二号の給与等につき法第四編第二章（給与所得に係る源泉徴収）の規定により徴収される所得税の額
    <sup>art-93/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-4</sup>
    the amount of income tax to be collected on the salary or other wage in item (ii) pursuant to Part IV, Chapter II (Withholding on Salary Income) of the Act;
    <sup>machine translation, not official</sup>

    **五**  第二号の給与等から控除される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金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
    <sup>art-93/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-5</sup>
    the amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the 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, which are deducted from the salary or other wage in item (ii);
    <sup>machine translation, not official</sup>

    **六**  給与所得者の扶養控除等申告書、従たる給与についての扶養控除等申告書（法第百九十五条第六項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書をいう。）、給与所得者の配偶者控除等申告書（法第百九十五条の二第三項（給与所得者の配偶者控除等申告書）に規定する給与所得者の配偶者控除等申告書をいう。）又は給与所得者の特定親族特別控除申告書（法第百九十五条の三第三項（給与所得者の特定親族特別控除申告書）に規定する給与所得者の特定親族特別控除申告書をいう。）に記載されたところに応じ次に掲げる事項
    <sup>art-93/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6</sup>
    the following matters in accordance with what is stated in a salary income earner's return for deduction for Dependents, etc., a return for deduction for Dependents, etc. regarding secondary salaries (meaning a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act), a salary income earner's return for spousal deduction, etc. (meaning a salary income earner's return for spousal deduction, etc. prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) or a salary income earner's return for special deduction for specified relatives (meaning a salary income earner's return for special deduction for specified relatives prescribed in Article 195-3, paragraph (3) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act):
    <sup>machine translation, not official</sup>

      **イ**  次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
      <sup>art-93/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1</sup>
      the matters specified below in accordance with the category of Withholding receipt set forth below:
      <sup>machine translation, not official</sup>

        **（１）**  所轄税務署長に提出する源泉徴収票　次に掲げる事項
        <sup>art-93/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-1</sup>
        a Withholding receipt to be submitted to the competent district director: the following matters:
        <sup>machine translation, not official</sup>

          **（ｉ）**  控除対象配偶者（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象配偶者。イにおいて「控除対象配偶者等」という。）の有無、控除対象配偶者等又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（イ及び次号において「特別控除対象配偶者」という。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名。（ｉｉ）において同じ。）並びに控除対象配偶者等が老人控除対象配偶者に該当する場合又は控除対象配偶者等若しくは特別控除対象配偶者が非居住者である場合には、その旨
          <sup>art-93/par-1/item-6/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-1/sub3-1</sup>
          whether there is a Claimable Spouse (where the salary or other wage has not been subject to Article 190 of the Act, a spouse for Withholding deduction; referred to as a "claimable spouse, etc." in (a)), the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the claimable spouse, etc. or the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (referred to as a "spouse eligible for special deduction" in (a) and the following item), and, where the claimable spouse, etc. falls under a Claimable Elderly Spouse or where the claimable spouse, etc. or the spouse eligible for special deduction is a Nonresident, a statement to that effect;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  控除対象扶養親族又は特定親族（法第八十四条の二第一項（特定親族特別控除）に規定する特定親族をいう。第八号において同じ。）（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象親族。イにおいて「控除対象扶養親族等」という。）の数、控除対象扶養親族等の氏名及び個人番号並びに控除対象扶養親族等が非居住者である場合には、その旨及び控除対象扶養親族等に該当する事実
          <sup>art-93/par-1/item-6/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-1/sub3-2</sup>
          the number of Claimable Dependents or specified relatives (meaning the specified relatives prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act; the same applies in item (viii)) (where the salary or other wage has not been subject to Article 190 of the Act, relatives for Withholding deduction; referred to as "claimable dependents, etc." in (a)), the name and individual number of each claimable dependent, etc., and, where a claimable dependent, etc. is a Nonresident, a statement to that effect and the fact that makes the person a claimable dependent, etc.;
          <sup>machine translation, not official</sup>

        **（２）**  給与等の支払を受ける者に交付する源泉徴収票　次に掲げる事項
        <sup>art-93/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-2</sup>
        a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the following matters:
        <sup>machine translation, not official</sup>

          **（ｉ）**  控除対象配偶者等の有無、控除対象配偶者等又は特別控除対象配偶者の氏名及び控除対象配偶者等が老人控除対象配偶者に該当する場合又は控除対象配偶者等若しくは特別控除対象配偶者が非居住者である場合には、その旨
          <sup>art-93/par-1/item-6/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-2/sub3-1</sup>
          whether there is a claimable spouse, etc., the name of the claimable spouse, etc. or the spouse eligible for special deduction, and, where the claimable spouse, etc. falls under a Claimable Elderly Spouse or where the claimable spouse, etc. or the spouse eligible for special deduction is a Nonresident, a statement to that effect;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  控除対象扶養親族等の数、控除対象扶養親族等の氏名並びに控除対象扶養親族等が非居住者である場合には、その旨及び控除対象扶養親族等に該当する事実
          <sup>art-93/par-1/item-6/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-2/sub3-2</sup>
          the number of claimable dependents, etc., the name of each claimable dependent, etc., and, where a claimable dependent, etc. is a Nonresident, a statement to that effect and the fact that makes the person a claimable dependent, etc.;
          <sup>machine translation, not official</sup>

      **ロ**  源泉控除対象親族のうちに特定扶養親族又は租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族がある場合には、その数
      <sup>art-93/par-1/item-6/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-2</sup>
      where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent falling under Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or another Elderly Dependent, the number of such persons;
      <sup>machine translation, not official</sup>

      **ハ**  同一生計配偶者又は扶養親族のうちに法第八十五条第二項（扶養親族等の判定の時期等）に規定する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がある場合には、その数
      <sup>art-93/par-1/item-6/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-3 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-3</sup>
      where, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;
      <sup>machine translation, not official</sup>

    **七**  控除対象配偶者又は特別控除対象配偶者を有する居住者について法第百九十条第二号ニの定めるところにより計算した配偶者控除の額又は配偶者特別控除の額に相当する金額及び当該特別控除対象配偶者の同号ニに規定する合計所得金額又はその見積額
    <sup>art-93/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-7</sup>
    with respect to a Resident who has a Claimable Spouse or a spouse eligible for special deduction, the amount corresponding to the amount of spousal deduction or the amount of special spousal deduction calculated as provided in Article 190, item (ii), (d) of the Act, and the amount of total income of that spouse eligible for special deduction prescribed in Article 190, item (ii), (d) of the Act, or the estimated amount thereof;
    <sup>machine translation, not official</sup>

    **八**  特定親族を有する居住者について法第百九十条第二号ホの定めるところにより計算した特定親族特別控除の額に相当する金額及びその合計額並びに当該特定親族の同号ホに規定する合計所得金額又はその見積額
    <sup>art-93/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-8</sup>
    with respect to a Resident who has a specified relative, the amount corresponding to the amount of special deduction for specified relatives calculated as provided in Article 190, item (ii), (e) of the Act and the total amount thereof, and the amount of total income of that specified relative prescribed in Article 190, item (ii), (e) of the Act, or the estimated amount thereof;
    <sup>machine translation, not official</sup>

    **九**  法第百九十条第二号ロに規定する社会保険料の金額、小規模企業共済等掛金の額、新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料の金額及び地震保険料の金額につき法第七十四条から第七十七条まで（社会保険料控除等）の規定の適用があるものとした場合に控除されるべき金額
    <sup>art-93/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-9</sup>
    the amount that would be deducted if Articles 74 through 77 (Social Insurance Premium Deduction, etc.) of the Act were applied to the amount of social insurance premiums prescribed in Article 190, item (ii), (b) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments, the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, and the amount of earthquake insurance premiums;
    <sup>machine translation, not official</sup>

    **十**  第二号の給与等の支払を受ける者が特別障害者若しくはその他の障害者、寡婦、ひとり親又は勤労学生に該当する場合には、その旨
    <sup>art-93/par-1/item-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10</sup>
    where the person receiving the payment of the salary or other wage in item (ii) falls under a Person with a Particular Disability or another Person with a Disability, a widow, a single parent, or a working student, a statement to that effect.
    <sup>machine translation, not official</sup>

    **十一**  租税特別措置法第四十一条の二の二第一項（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除）の規定による年末調整に係る住宅借入金等を有する場合の所得税額の特別控除の額
    <sup>art-93/par-1/item-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-11 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-11</sup>
    the amount of the special income tax credit where a person has housing loans, etc. in year-end adjustment pursuant to Article 41-2-2, paragraph (1) (Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment) of the Act on Special Measures Concerning Taxation;
    <sup>machine translation, not official</sup>

    **十二**  租税特別措置法第四十一条の三の八第一項（令和六年における年末調整に係る特別控除の額の控除等）の規定の適用がある場合における同条第二項に規定する年末調整特別控除額及び当該年末調整特別控除額の算定の基礎となる三万円（同項各号に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）が同項に規定する税額を超える部分の金額（当該金額がない場合には、零）並びに当該年末調整特別控除額に係る同項第三号に掲げる者（同項第一号に規定する控除対象配偶者を除く。）がある場合にはその旨
    <sup>art-93/par-1/item-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-12 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-12</sup>
    where Article 41-3-8, paragraph (1) (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024) of the Act on Special Measures Concerning Taxation applies, the year-end adjustment special deduction amount prescribed in Article 41-3-8, paragraph (2) of that Act, and the amount (zero if there is no such amount) by which 30,000 yen forming the basis for calculating that year-end adjustment special deduction amount (where there is a person set forth in the items of that paragraph, the amount obtained by adding 30,000 yen for each such person to 30,000 yen) exceeds the amount of tax prescribed in that paragraph, and, where there is a person set forth in item (iii) of that paragraph (excluding a Claimable Spouse prescribed in item (i) of that paragraph) relating to that year-end adjustment special deduction amount, a statement to that effect;
    <sup>machine translation, not official</sup>

    **十三**  その他参考となるべき事項
    <sup>art-93/par-1/item-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-13 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-13</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する給与等に係る同項の源泉徴収票は、税務署長に提出することを要しない。
  <sup>art-93/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2</sup>
  In the case of the preceding paragraph, where any of the cases set forth in the following items applies, the Withholding receipt under that paragraph for the salary or other wage falling under that item need not be submitted to the district director.
  <sup>machine translation, not official</sup>

    **一**  同一人に対するその年中の法第百九十条の規定の適用を受けた給与等（法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に規定する者に支払う給与等及び次号に規定する給与等を除く。）の支払金額が五百万円以下である場合
    <sup>art-93/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-1</sup>
    where the amount of payment during the year to the same person of salary or other wage that has been subject to Article 190 of the Act (excluding salary or other wage paid to a person prescribed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act and salary or other wage prescribed in the following item) is 5,000,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  同一人に対するその年中の法第百九十条の規定の適用を受けた給与等で法人がその役員（相談役、顧問その他これらに類する者を含む。）に対して支払うものの支払金額が百五十万円以下である場合
    <sup>art-93/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-2</sup>
    where the amount of payment during the year to the same person of salary or other wage that has been subject to Article 190 of the Act and that a corporation pays to its officer (including a counselor, advisor and other persons similar to them) is 1,500,000 yen or less;
    <sup>machine translation, not official</sup>

    **三**  同一人に対するその年中の前二号に規定する給与等以外の給与等で給与所得者の扶養控除等申告書を提出した者（前号の役員を除く。）に対してその提出の際に経由した給与等の支払者が支払うものの支払金額が二百五十万円以下である場合
    <sup>art-93/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-3</sup>
    where the amount of payment during the year to the same person of salary or other wage, other than that prescribed in the preceding two items, which is paid to a person who has submitted a salary income earner's return for deduction for Dependents, etc. (excluding an officer set forth in the preceding item) by the payer of salary or other wage through whom the return was submitted at that time, is 2,500,000 yen or less;
    <sup>machine translation, not official</sup>

    **四**  同一人に対するその年中の前三号に規定する給与等以外の給与等の支払金額が五十万円以下である場合
    <sup>art-93/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-4</sup>
    where the amount of payment during the year to the same person of salary or other wage other than that prescribed in the preceding three items is 500,000 yen or less.
    <sup>machine translation, not official</sup>

  **第三項**  法第二百二十六条第一項ただし書に規定する税務署長の承認を受けようとする者は、次に掲げる事項を記載した申請書を第一項の税務署長に提出しなければならない。
  <sup>art-93/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3</sup>
  A person who seeks to obtain the approval of the district director prescribed in the proviso to Article 226, paragraph (1) of the Act must submit a written application stating the following matters to the competent district director in paragraph (1).
  <sup>machine translation, not official</sup>

    **一**  その申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
    <sup>art-93/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-3/item-1</sup>
    the name and domicile or residence, or the name, location of the head office or principal office, and corporate number, of the person submitting the written application;
    <sup>machine translation, not official</sup>

    **二**  その承認を受けようとする旨及びその事由
    <sup>art-93/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-3/item-2</sup>
    a statement that the person seeks to obtain that approval, and the reason therefor;
    <sup>machine translation, not official</sup>

    **三**  その他参考となるべき事項
    <sup>art-93/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3/item-3</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第四項**  第一項の規定は、法第二百二十六条第四項ただし書の規定により給与等の支払を受ける者に交付する同項の源泉徴収票について準用する。
  <sup>art-93/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-4 · https://japanlaw.org/l/340M50000040011/art-93/par-4</sup>
  The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of salary or other wage pursuant to the proviso to Article 226, paragraph (4) of the Act.
  <sup>machine translation, not official</sup>

---

## Cites
- art-93/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 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-93/par-1: この条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93
- art-93/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 · https://japanlaw.org/l/340AC0000000033/art-17
- art-93/par-1: 第一号 → 所得税法施行規則 第九十三条第一項第一号 (Article 93, paragraph (1), item (i)), art-93/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-1
- art-93/par-1: 第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6
- art-93/par-1/item-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-2: 法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8
- art-93/par-1/item-2: 第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6
- art-93/par-1/item-2: 次項第三号 → 所得税法施行規則 第九十三条第二項第三号 (Article 93, paragraph (2), item (iii)), art-93/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-3
- art-93/par-1/item-2: 令第三百十一条 → e-Gov law 340CO0000000096, 第三百十一条 (Article 311), art-311 — not held in this collection
- art-93/par-1/item-3: 前号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-2
- art-93/par-1/item-3: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-3: 法別表第五 → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5
- art-93/par-1/item-4: 第二号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-2
- art-93/par-1/item-5: 第二号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-2
- art-93/par-1/item-5: 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 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-93/par-1/item-5: 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 · https://japanlaw.org/l/340AC0000000033/art-75/par-2
- art-93/par-1/item-6: 法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6
- art-93/par-1/item-6: 法第百九十五条の二第三項 → 所得税法 第百九十五条の二第三項 (Article 195-2, paragraph (3)), art-195-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-3
- art-93/par-1/item-6: 法第百九十五条の三第三項 → 所得税法 第百九十五条の三第三項 (Article 195-3, paragraph (3)), art-195-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-3
- art-93/par-1/item-6/sub-1/sub2-1/sub3-1: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-6/sub-1/sub2-1/sub3-1: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1
- art-93/par-1/item-6/sub-1/sub2-1/sub3-1: 次号 → 所得税法施行規則 第九十三条第一項第七号 (Article 93, paragraph (1), item (vii)), art-93/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-7
- art-93/par-1/item-6/sub-1/sub2-1/sub3-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-93/par-1/item-6/sub-1/sub2-1/sub3-2: 第八号 → 所得税法施行規則 第九十三条第一項第八号 (Article 93, paragraph (1), item (viii)), art-93/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-8
- art-93/par-1/item-6/sub-1/sub2-1/sub3-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-1/item-6/sub-2: 租税特別措置法第四十一条の十六第一項 → 租税特別措置法 第四十一条の十六第一項 (Article 41-16, paragraph (1)), art-41-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1
- art-93/par-1/item-6/sub-3: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- art-93/par-1/item-7: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-93/par-1/item-8: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-93/par-1/item-9: 法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-93/par-1/item-9: 法第七十四条から第七十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-93/par-1/item-10: 第二号 → 所得税法施行規則 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-2
- art-93/par-1/item-11: 租税特別措置法第四十一条の二の二第一項 → 租税特別措置法 第四十一条の二の二第一項 (Article 41-2-2, paragraph (1)), art-41-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-1
- art-93/par-1/item-12: 租税特別措置法第四十一条の三の八第一項 → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
- art-93/par-1/item-12: 同条第二項 → 租税特別措置法 第四十一条の三の八第二項 (Article 41-3-8, paragraph (2)), art-41-3-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2
- art-93/par-1/item-12: 同項第三号 → 租税特別措置法 第四十一条の三の八第二項第三号 (Article 41-3-8, paragraph (2), item (iii)), art-41-3-8/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-3
- art-93/par-1/item-12: 同項第一号 → 租税特別措置法 第四十一条の三の八第二項第一号 (Article 41-3-8, paragraph (2), item (i)), art-41-3-8/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-1
- art-93/par-2: 前項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- art-93/par-2/item-1: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-2/item-1: 法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-2
- art-93/par-2/item-1: 次号 → 所得税法施行規則 第九十三条第二項第二号 (Article 93, paragraph (2), item (ii)), art-93/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-2
- art-93/par-2/item-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-93/par-2/item-3: 前二号 → 所得税法施行規則 第九十三条第二項第一号 (Article 93, paragraph (2), item (i)), art-93/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-1
- art-93/par-2/item-3: 前二号 → 所得税法施行規則 第九十三条第二項第二号 (Article 93, paragraph (2), item (ii)), art-93/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-2
- art-93/par-2/item-4: 前三号 → 所得税法施行規則 第九十三条第二項第一号 (Article 93, paragraph (2), item (i)), art-93/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-1
- art-93/par-2/item-4: 前三号 → 所得税法施行規則 第九十三条第二項第二号 (Article 93, paragraph (2), item (ii)), art-93/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-2
- art-93/par-2/item-4: 前三号 → 所得税法施行規則 第九十三条第二項第三号 (Article 93, paragraph (2), item (iii)), art-93/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-3
- art-93/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- art-93/par-3: 第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- art-93/par-4: 第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- art-93/par-4: 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 · https://japanlaw.org/l/340AC0000000033/art-226/par-4

## Cited by

60 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第九十三条第一項（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- 所得税法施行規則 第九十三条第一項第二号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-2
- 所得税法施行規則 第九十三条第一項第三号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-3
- 所得税法施行規則 第九十三条第一項第四号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-4
- 所得税法施行規則 第九十三条第一項第五号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-5
- 所得税法施行規則 第九十三条第一項第六号イ（１）（ｉ）（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-1/sub3-1
- 所得税法施行規則 第九十三条第一項第六号イ（１）（ｉｉ）（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6/sub-1/sub2-1/sub3-2
- 所得税法施行規則 第九十三条第一項第十号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10
- 所得税法施行規則 第九十三条第二項（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2
- 所得税法施行規則 第九十三条第二項第一号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-1
- 所得税法施行規則 第九十三条第二項第三号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-3
- 所得税法施行規則 第九十三条第二項第四号（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-4
- 所得税法施行規則 第九十三条第三項（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3
- 所得税法施行規則 第九十三条第四項（給与等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-4 · https://japanlaw.org/l/340M50000040011/art-93/par-4
- 所得税法施行規則 第九十四条第二項（退職手当等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-2 · https://japanlaw.org/l/340M50000040011/art-94/par-2
- 所得税法施行規則 第九十四条の二第三項（公的年金等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-3
- 所得税法施行規則 第九十五条第一項（源泉徴収票の書式） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-95/par-1 · https://japanlaw.org/l/340M50000040011/art-95/par-1
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3419-12/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-4
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-25/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3429-25/par-4
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-3
- 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3449-24/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3449-24/par-3
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-4
- 所得税法施行規則 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3469-11/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3469-11/par-5
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-4
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-22/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3489-22/par-4
- 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-26/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/par-3
- 所得税法施行規則 附則第七項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-7 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-7
- 所得税法施行規則 附則第八項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-8 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-8
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4
- 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3529-13/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/par-3
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3549-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3549-14/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3569-12/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3569-12/par-2
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3579-19/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-4
- 所得税法施行規則 附則第五項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3579-19/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-5
- 所得税法施行規則 附則第五条第一項（支払調書の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/par-1
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3619-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3619-9/par-2
- 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3619-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3619-9/par-3
- 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-44/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-44/par-3
- 所得税法施行規則 附則第六項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-57/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-6
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3639-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3639-13/par-2
- 所得税法施行規則 附則第六項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3639-50/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-6
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2
- 所得税法施行規則 附則第三条第一項（源泉徴収票の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4129-28/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-3/par-1
- 所得税法施行規則 附則第二条第一項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-1
- 所得税法施行規則 附則第五条第一項（地震保険料控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5/par-1
- 所得税法施行規則 附則第八条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8/par-1
- 所得税法施行規則 附則第八条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8/par-2
- 所得税法施行規則 附則第七十四条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-1
- 所得税法施行規則 附則第七十四条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2
- 所得税法施行規則 附則第二十二条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-22/par-1
- 所得税法施行規則 附則第七条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-7/par-1
- 所得税法施行規則 附則第十三条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13/par-1
- 所得税法施行規則 附則第二条第一項（源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-1
- 所得税法施行規則 附則第二十八条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-1
- 所得税法施行規則 附則第二十八条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-2
- 所得税法施行規則 附則第二十八条第三項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-3
- 所得税法施行規則 附則第五条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-1
- 所得税法施行規則 附則第七条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7/par-1
- 所得税法施行規則 附則第七条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), 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-20261027T143811-071, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-072, 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