# 所得税法 / Income Tax Act — 第百七十三条 (Article 173) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-173. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第百七十三条 (Article 173)（退職所得の選択課税による還付） — address `art-173` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-173 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-173 - 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. --- ### 第百七十三条（退職所得の選択課税による還付） — (Issuance of a Refund Due to Elective Treatment for Taxation of Retirement Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-173 · https://japanlaw.org/ja/income-tax-act/art-173 · https://japanlaw.org/l/340AC0000000033/art-173 **第一項** 第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 art-173/par-1 · https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 If a Nonresident prescribed in Article 169 (Tax Base) is subject to Part IV, Chapter V (Withholding from the Income of Nonresidents and Corporations), as regards severance pay or other such compensation as prescribed in Article 171 (Elective Treatment for Taxation of Retirement Income) that is paid thereto and elects to have that severance pay or other such compensation taxed as referred to in that Article, the Nonresident may file a return with the district tax office director on or after January 1 of the following year (or on or after the day that the total amount of the severance pay and other such compensation as prescribed in Article 171 becomes fixed, if this is before January 1 of the following year), giving the following information, so as to be issued an income tax refund for that severance pay or other such compensation: Ministry of Justice translation — Japanese Law Translation Database System **一** 前条第二項第一号に掲げる退職手当等の総額及び所得税の額 art-173/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-1 the total severance pay and other such compensation and income taxes as set forth in paragraph (2), item (i) of the preceding Article; Ministry of Justice translation — Japanese Law Translation Database System **二** 前条第二項第二号に掲げる所得税の額 art-173/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-2 income taxes as set forth in paragraph (2), item (ii) of the preceding Article; Ministry of Justice translation — Japanese Law Translation Database System **三** 前号に掲げる所得税の額から第一号に掲げる所得税の額を控除した金額 art-173/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-3 income taxes as set forth in the preceding item, less income taxes as set forth in item (i); Ministry of Justice translation — Japanese Law Translation Database System **四** 前条第二項第四号及び第五号に掲げる事項その他財務省令で定める事項 art-173/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-4 the information set forth in paragraph (2), item (iv) and item (v) of the preceding Article, and the information prescribed by Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定による申告書の提出があつた場合には、税務署長は、同項第三号に掲げる金額に相当する所得税を還付する。 art-173/par-2 · https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2 When a return under the preceding paragraph is filed, the district tax office director issues an income tax refund in an amount equivalent to what is set forth in item (iii) of that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の場合において、同項の申告書に記載された第一項第二号に掲げる所得税の額（次編第五章の規定により徴収されるべきものに限る。）のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。 art-173/par-3 · https://japanlaw.org/ja/income-tax-act/art-173/par-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-3 In a case as referred to in the preceding paragraph, if any part of the income taxes set forth in paragraph (1), item (ii) which are indicated in the return referred to in the preceding paragraph (limited to income taxes that are required to be withheld pursuant to the provisions of Part IV, Chapter V) has not yet been paid over to the national government, an amount equivalent to the part of the refund under the preceding paragraph which is from income taxes not yet paid over is not refunded until those income taxes are paid over. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 art-173/par-4 · https://japanlaw.org/ja/income-tax-act/art-173/par-4 · https://japanlaw.org/l/340AC0000000033/art-173/par-4 When the amount of Interest on a refund under paragraph (2) is calculated, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes (Interest on Refunds) which serves as the basis for the calculation is the period beginning on the day after that on which the return is filed pursuant to the provisions of paragraph (1) (or beginning on the day after that on which any income taxes which are subject to a refund as prescribed in the preceding paragraph are paid, if this is after the date on which the return is filed) and ending on the day on which the tax-office decision to pay the refund is reached or on the day on which the refund is Appropriated to cover a required tax payment (or ending on the day on which the refund first could have been Appropriated, if this is before the date of the Appropriation). Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前二項に定めるもののほか、第二項の還付の手続その他同項の規定の適用に関し必要な事項は、政令で定める。 art-173/par-5 · https://japanlaw.org/ja/income-tax-act/art-173/par-5 · https://japanlaw.org/l/340AC0000000033/art-173/par-5 Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the procedures for issuing a refund as referred to in paragraph (2) and for other necessary particulars concerning the application of the provisions of that paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-173/par-1: 第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/ja/income-tax-act/art-169 · https://japanlaw.org/l/340AC0000000033/art-169 - art-173/par-1: 第百七十一条 → 所得税法 第百七十一条 (Article 171), art-171 — https://japanlaw.org/ja/income-tax-act/art-171 · https://japanlaw.org/l/340AC0000000033/art-171 - art-173/par-1/item-1: 前条第二項第一号 → 所得税法 第百七十二条第二項第一号 (Article 172, paragraph (2), item (i)), art-172/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-172/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-1 - art-173/par-1/item-2: 前条第二項第二号 → 所得税法 第百七十二条第二項第二号 (Article 172, paragraph (2), item (ii)), art-172/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-172/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-2 - art-173/par-1/item-3: 前号 → 所得税法 第百七十三条第一項第二号 (Article 173, paragraph (1), item (ii)), art-173/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-2 - art-173/par-1/item-3: 第一号 → 所得税法 第百七十三条第一項第一号 (Article 173, paragraph (1), item (i)), art-173/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-1 - art-173/par-1/item-4: 前条第二項第四号 → 所得税法 第百七十二条第二項第四号 (Article 172, paragraph (2), item (iv)), art-172/par-2/item-4 — https://japanlaw.org/ja/income-tax-act/art-172/par-2/item-4 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-4 - art-173/par-1/item-4: 第五号 → 所得税法 第百七十二条第二項第五号 (Article 172, paragraph (2), item (v)), art-172/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-172/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-172/par-2/item-5 - art-173/par-2: 前項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 - art-173/par-2: 同項第三号 → 所得税法 第百七十三条第一項第三号 (Article 173, paragraph (1), item (iii)), art-173/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-3 - art-173/par-3: 前項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2 - art-173/par-3: 第一項第二号 → 所得税法 第百七十三条第一項第二号 (Article 173, paragraph (1), item (ii)), art-173/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-2 - art-173/par-4: 第二項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2 - art-173/par-4: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-173/par-4: 第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1 - art-173/par-4: 前項 → 所得税法 第百七十三条第三項 (Article 173, paragraph (3)), art-173/par-3 — https://japanlaw.org/ja/income-tax-act/art-173/par-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-3 - art-173/par-5: 前二項 → 所得税法 第百七十三条第三項 (Article 173, paragraph (3)), art-173/par-3 — https://japanlaw.org/ja/income-tax-act/art-173/par-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-3 - art-173/par-5: 前二項 → 所得税法 第百七十三条第四項 (Article 173, paragraph (4)), art-173/par-4 — https://japanlaw.org/ja/income-tax-act/art-173/par-4 · https://japanlaw.org/l/340AC0000000033/art-173/par-4 - art-173/par-5: 第二項 → 所得税法 第百七十三条第二項 (Article 173, paragraph (2)), art-173/par-2 — https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 所得税法 第百七十二条第一項（給与等につき源泉徴収を受けない場合の申告納税等） — https://japanlaw.org/ja/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1 - 所得税法 第百七十三条第一項第三号（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act/art-173/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-1/item-3 - 所得税法 第百七十三条第二項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act/art-173/par-2 · https://japanlaw.org/l/340AC0000000033/art-173/par-2 - 所得税法 第百七十三条第三項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act/art-173/par-3 · https://japanlaw.org/l/340AC0000000033/art-173/par-3 - 所得税法 第百七十三条第四項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act/art-173/par-4 · https://japanlaw.org/l/340AC0000000033/art-173/par-4 - 所得税法 第百七十三条第五項（退職所得の選択課税による還付） — https://japanlaw.org/ja/income-tax-act/art-173/par-5 · https://japanlaw.org/l/340AC0000000033/art-173/par-5 - 所得税法施行規則 第七十条第一項（退職所得の選択課税による還付のための申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1 · https://japanlaw.org/l/340M50000040011/art-70/par-1 - 所得税法施行規則 第七十条第一項第一号（退職所得の選択課税による還付のための申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-1 - 所得税法施行規則 第七十条第一項第二号（退職所得の選択課税による還付のための申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-2 - 所得税法施行規則 第七十条第一項第三号（退職所得の選択課税による還付のための申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-70/par-1/item-3 - 所得税法施行規則 第七十一条第二項（退職所得の選択課税による還付のための申告書への添附書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-71/par-2 · https://japanlaw.org/l/340M50000040011/art-71/par-2 - 所得税法施行規則 附則第七条第一項（退職所得の選択課税による還付のための申告書への添附書類に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十七条第六項（課税標準及び税額の申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-17/par-6 · https://japanlaw.org/l/423AC0000000117/art-17/par-6 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十九条第十項（申告による源泉徴収特別税額等の還付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-19/par-10 · https://japanlaw.org/l/423AC0000000117/art-19/par-10 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十九条第十二項（申告による源泉徴収特別税額等の還付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-19/par-12 · https://japanlaw.org/l/423AC0000000117/art-19/par-12 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05