# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六章 (Part 4, Chapter 6)

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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: 第六章 (Part 4, Chapter 6) — address `pt-4/ch-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-4/ch-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/pt-4/ch-6
- 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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## 第六章　源泉徴収に係る所得税の納付 — Chapter VI Payment of Withheld Income Taxes
<sup>heading: machine translation, not official</sup>
<sup>pt-4/ch-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/pt-4/ch-6 · https://japanlaw.org/l/340M50000040011/pt-4/ch-6</sup>

### 第八十条（計算書の書式） — Form of Statement
<sup>caption: machine translation, not official</sup>
<sup>art-80 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-80 · https://japanlaw.org/l/340M50000040011/art-80</sup>

  **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。
  <sup>art-80/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-80/par-1 · https://japanlaw.org/l/340M50000040011/art-80/par-1</sup>
  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).
  <sup>machine translation, not official</sup>

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## 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

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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-20261027T143811-051, 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