# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十四条 (Article 94)

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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: 第九十四条 (Article 94)（退職手当等の源泉徴収票） — address `art-94`
- 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-94
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-94
- 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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### 第九十四条（退職手当等の源泉徴収票） — Withholding Receipts for Severance Pay or Other Such Compensation
<sup>caption: machine translation, not official</sup>
<sup>art-94 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94</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二項（源泉徴収票）に規定する退職手当等（以下この項及び第三項において「退職手当等」という。）の支払をする者は、同条第二項の規定により、その退職手当等の支払を受ける者の各人別に、その者に係る次に掲げる事項を記載した源泉徴収票二通を作成し、一通をその退職手当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（第一号イにおいて「所轄税務署長」という。）に提出し、他の一通をその退職手当等の支払を受ける者に交付しなければならない。
  <sup>art-94/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1</sup>
  A person who, in Japan, pays to a Resident severance pay or other such compensation prescribed in Article 226, paragraph (2) (Withholding Receipts) of the Act (hereinafter in this paragraph and paragraph (3) referred to as "severance pay or other such compensation") must, pursuant to Article 226, paragraph (2) of the Act, prepare, for each person receiving the payment of that severance pay or other such compensation, two Withholding receipts stating the following matters concerning that person, 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 severance pay or other such compensation (referred to as the "competent district director" in item (i), (a)), and deliver the other to the person receiving the payment of that severance pay or other such compensation.
  <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-94/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-94/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　その退職手当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退職手当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-94/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-94/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 severance pay or other such compensation, 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 severance pay or other such compensation;
      <sup>machine translation, not official</sup>

      **ロ**  退職手当等の支払を受ける者に交付する源泉徴収票　その退職手当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退職手当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-94/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-1/sub-2</sup>
      a Withholding receipt to be delivered to the person receiving the payment of the severance pay or other such compensation: the name and domicile or residence of the person receiving the payment of that severance pay or other such compensation, 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 severance pay or other such compensation;
      <sup>machine translation, not official</sup>

    **二**  その年中に支払の確定した退職手当等の金額及びその退職手当等につき法第二百一条第一項第一号若しくは第二号又は同条第三項（徴収税額）の規定の適用を受けるものの区分
    <sup>art-94/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-2</sup>
    the amount of severance pay or other such compensation the payment of which was finalized during the year, and the category of that severance pay or other such compensation to which Article 201, paragraph (1), item (i) or (ii) or paragraph (3) (Amount of Taxes Withheld) of the Act applies;
    <sup>machine translation, not official</sup>

    **三**  前号の退職手当等につき同号の区分ごとに法第四編第三章（退職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-94/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-3</sup>
    the amount of income tax to be collected on the severance pay or other such compensation in the preceding item, for each category in that item, pursuant to Part IV, Chapter III (Withholding on Retirement Income) of the Act;
    <sup>machine translation, not official</sup>

    **四**  法第二百一条第二項に規定する勤続年数に準ずる勤続年数及びその計算の明細
    <sup>art-94/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-4</sup>
    the period of service equivalent to the years of service prescribed in Article 201, paragraph (2) of the Act, and the details of its calculation;
    <sup>machine translation, not official</sup>

    **五**  法第三十条第六項第一号（退職所得）に掲げる場合に該当するときは、法第二百一条第二項に規定する退職所得控除額の計算の基礎
    <sup>art-94/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-5</sup>
    where the case set forth in Article 30, paragraph (6), item (i) (Retirement Income) of the Act applies, the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) of the Act;
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-94/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前条第三項の規定は、法第二百二十六条第二項後段の規定を適用する場合について準用する。
  <sup>art-94/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-2 · https://japanlaw.org/l/340M50000040011/art-94/par-2</sup>
  The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (2) of the Act.
  <sup>machine translation, not official</sup>

  **第三項**  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退職手当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-94/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-3 · https://japanlaw.org/l/340M50000040011/art-94/par-3</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 severance pay or other such compensation pursuant to the proviso to Article 226, paragraph (4) of the Act.
  <sup>machine translation, not official</sup>

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## Cites
- art-94/par-1: 法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2
- art-94/par-1: この項 → 所得税法施行規則 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1
- art-94/par-1: 第三項 → 所得税法施行規則 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-3 · https://japanlaw.org/l/340M50000040011/art-94/par-3
- art-94/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-94/par-1: 第一号 → 所得税法施行規則 第九十四条第一項第一号 (Article 94, paragraph (1), item (i)), art-94/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-1
- art-94/par-1/item-2: 法第二百一条第一項第一号 → 所得税法 第二百一条第一項第一号 (Article 201, paragraph (1), item (i)), art-201/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1
- art-94/par-1/item-2: 第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-2
- art-94/par-1/item-2: 同条第三項 → 所得税法 第二百一条第三項 (Article 201, paragraph (3)), art-201/par-3 — https://japanlaw.org/ja/income-tax-act/art-201/par-3 · https://japanlaw.org/l/340AC0000000033/art-201/par-3
- art-94/par-1/item-3: 前号 → 所得税法施行規則 第九十四条第一項第二号 (Article 94, paragraph (1), item (ii)), art-94/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-2
- art-94/par-1/item-4: 法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- art-94/par-1/item-5: 法第三十条第六項第一号 → 所得税法 第三十条第六項第一号 (Article 30, paragraph (6), item (i)), art-30/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-6/item-1
- art-94/par-1/item-5: 法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-2
- art-94/par-2: 前条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), 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
- art-94/par-2: 法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2
- art-94/par-3: 第一項 → 所得税法施行規則 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1
- art-94/par-3: 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

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

- 所得税法施行規則 第九十四条第一項（退職手当等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1
- 所得税法施行規則 第九十四条第一項第三号（退職手当等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-94/par-1/item-3
- 所得税法施行規則 第九十四条第三項（退職手当等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-3 · https://japanlaw.org/l/340M50000040011/art-94/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-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-3459-30/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3459-30/par-3
- 所得税法施行規則 附則第五条第一項（退職手当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-4249-24/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5/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 附則第七十五条第一項（退職手当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-75/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-75/par-1
- 所得税法施行規則 附則第八条第一項（退職手当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-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-8/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 附則第八条第一項（退職手当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-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8/par-1

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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-20261027T143811-072, 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