# 所得税法 / Income Tax Act — 第百八十四条 (Article 184) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-184. 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: 第百八十四条 (Article 184)（源泉徴収を要しない給与等の支払者） — address `art-184` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-184 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-184 - 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. --- ### 第百八十四条（源泉徴収を要しない給与等の支払者） — Person Paying a Salary or Other Wage Exempt from Withholding caption: machine translation, not official art-184 · https://japanlaw.org/ja/income-tax-act/art-184 · https://japanlaw.org/l/340AC0000000033/art-184 **第一項** 常時二人以下の家事使用人のみに対し給与等の支払をする者は、前条の規定にかかわらず、その給与等について所得税を徴収して納付することを要しない。 art-184/par-1 · https://japanlaw.org/ja/income-tax-act/art-184/par-1 · https://japanlaw.org/l/340AC0000000033/art-184/par-1 Notwithstanding the preceding Article, a person paying a salary or other wage only to two or fewer domestic employees on a regular basis is not required to withhold income taxes from that salary or other wage and pay them over. machine translation, not official --- ## Cites - art-184/par-1: 前条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第百九十七条第一項第一号（給与所得者の源泉徴収に関する申告から除外される給与等） — https://japanlaw.org/ja/income-tax-act/art-197/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-197/par-1/item-1 - 所得税法 第二百十六条第一項（源泉徴収に係る所得税の納期の特例） — https://japanlaw.org/ja/income-tax-act/art-216/par-1 · https://japanlaw.org/l/340AC0000000033/art-216/par-1 - 所得税法 第二百二十六条第一項（源泉徴収票） — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 --- ## 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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-029, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05