# 所得税法 / Income Tax Act — 第百八十五条 (Article 185)

- 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: 第百八十五条 (Article 185)（賞与以外の給与等に係る徴収税額） — address `art-185`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-185
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-185
- 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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### 第百八十五条（賞与以外の給与等に係る徴収税額） — Amount Withheld from a Salary or Other Wage Other Than a Bonus
<sup>caption: machine translation, not official</sup>
<sup>art-185 · https://japanlaw.org/ja/income-tax-act/art-185 · https://japanlaw.org/l/340AC0000000033/art-185</sup>

    **第一項**  次条に規定する賞与以外の給与等について第百八十三条第一項（源泉徴収義務）の規定により徴収すべき所得税の額は、次の各号に掲げる給与等の区分に応じ当該各号に定める税額とする。
    <sup>art-185/par-1 · https://japanlaw.org/ja/income-tax-act/art-185/par-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1</sup>
    The amount of income tax to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from a salary or other wage other than a bonus as prescribed in the following Article is the amount of tax specified in each of the following items for the category of salary or other wage set forth in the item:
    <sup>machine translation, not official</sup>

      **一**  給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う給与等　次に掲げる場合の区分に応じ、その給与等の金額（ロ、ハ、ニ又はヘに掲げる場合にあつては、それぞれ当該金額の二倍に相当する金額、当該金額の三倍に相当する金額、給与等の月割額又は給与等の日割額）並びに当該申告書に記載された源泉控除対象配偶者及び源泉控除対象親族（二以上の給与等の支払者から給与等の支払を受ける場合には第百九十四条第一項第六号（給与所得者の扶養控除等申告書）に規定する源泉控除対象配偶者及び源泉控除対象親族とし、当該申告書に記載された源泉控除対象配偶者又は源泉控除対象親族が同条第五項に規定する国外居住親族（第百八十七条（障害者控除等の適用を受ける者に係る徴収税額）及び第百九十条第二号ハ（年末調整）において「国外居住親族」という。）である場合には第百九十四条第五項に規定する書類の提出又は提示がされた源泉控除対象配偶者及び源泉控除対象親族に限る。次条において「主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族」という。）の有無及びその数に応ずる次に定める税額
      <sup>art-185/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1</sup>
      a salary or other wage paid to a Resident who has filed a salary income earner's return for deduction for Dependents, etc. by the person paying a salary or other wage through whom that return was filed: the amount of tax specified below for the category of case set forth below, according to the amount of the salary or other wage (in the case set forth in (b), (c), (d), or (f), the amount equivalent to twice that amount, the amount equivalent to three times that amount, the monthly amount of the salary or other wage, or the daily amount of the salary or other wage, respectively) and to whether there are any, and the number of, spouses for withholding deduction and relatives for withholding deduction stated in that return (if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the spouse for withholding deduction and relatives for withholding deduction prescribed in Article 194, paragraph (1), item (vi) (Salary Income Earner's Return for Deduction for Dependents, Etc.), and if a spouse for withholding deduction or relative for withholding deduction stated in that return is a relative residing outside Japan as prescribed in paragraph (5) of that Article (referred to as a "relative residing outside Japan" in Article 187 (Amount Withheld for Persons Eligible for the Disability Deduction and Similar Deductions) and Article 190, item (ii), (c) (Year-End Adjustment)), limited to the spouse for withholding deduction and relatives for withholding deduction for whom the documents prescribed in Article 194, paragraph (5) have been submitted or presented; referred to as the "spouse and relatives for withholding deduction on the main salary" in the following Article):
      <sup>machine translation, not official</sup>

        **イ**  給与等の支給期が毎月と定められている場合　別表第二の甲欄に掲げる税額
        <sup>art-185/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1/sub-1</sup>
        if the salary or other wage is to be paid every month: the amount of tax set forth in column A of Appended Table 2;
        <sup>machine translation, not official</sup>

        **ロ**  給与等の支給期が毎半月と定められている場合　別表第二の甲欄に掲げる税額の二分の一に相当する税額
        <sup>art-185/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1/sub-2</sup>
        if the salary or other wage is to be paid every half month: the amount of tax equivalent to one half of the amount of tax set forth in column A of Appended Table 2;
        <sup>machine translation, not official</sup>

        **ハ**  給与等の支給期が毎旬と定められている場合　別表第二の甲欄に掲げる税額の三分の一に相当する税額
        <sup>art-185/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1/sub-3</sup>
        if the salary or other wage is to be paid every ten-day period: the amount of tax equivalent to one third of the amount of tax set forth in column A of Appended Table 2;
        <sup>machine translation, not official</sup>

        **ニ**  給与等の支給期が月の整数倍の期間ごとと定められている場合　別表第二の甲欄に掲げる税額に当該倍数を乗じて計算した金額に相当する税額
        <sup>art-185/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1/sub-4 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1/sub-4</sup>
        if the salary or other wage is to be paid at intervals of a whole-number multiple of a month: the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column A of Appended Table 2 by that multiple;
        <sup>machine translation, not official</sup>

        **ホ**  給与等の支給期が毎日と定められている場合　別表第三の甲欄に掲げる税額
        <sup>art-185/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1/sub-5 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1/sub-5</sup>
        if the salary or other wage is to be paid every day: the amount of tax set forth in column A of Appended Table 3;
        <sup>machine translation, not official</sup>

        **ヘ**  イからホまでに掲げる場合以外の場合　別表第三の甲欄に掲げる税額にその支給日数を乗じて計算した金額に相当する税額
        <sup>art-185/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1/sub-6 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1/sub-6</sup>
        in cases other than those set forth in (a) through (e): the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column A of Appended Table 3 by the number of days for which the salary or other wage is paid;
        <sup>machine translation, not official</sup>

      **二**  前号及び次号に掲げる給与等以外の給与等　次に掲げる場合の区分に応じ、その給与等の金額（ロ、ハ、ニ又はヘに掲げる場合にあつては、それぞれ当該金額の二倍に相当する金額、当該金額の三倍に相当する金額、給与等の月割額又は給与等の日割額）、従たる給与についての扶養控除等申告書の提出の有無並びに当該申告書に記載された第百九十五条第一項第三号（従たる給与についての扶養控除等申告書）に規定する源泉控除対象配偶者及び源泉控除対象親族（当該源泉控除対象配偶者又は源泉控除対象親族が同条第五項の記載がされた者である場合には、同項に規定する書類の提出又は提示がされた源泉控除対象配偶者及び源泉控除対象親族に限る。）の数に応ずる次に定める税額
      <sup>art-185/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2</sup>
      a salary or other wage other than those set forth in the preceding item and the following item: the amount of tax specified below for the category of case set forth below, according to the amount of the salary or other wage (in the case set forth in (b), (c), (d), or (f), the amount equivalent to twice that amount, the amount equivalent to three times that amount, the monthly amount of the salary or other wage, or the daily amount of the salary or other wage, respectively), to whether a return for deduction for dependents, etc. regarding secondary salaries has been filed, and to the number of spouses for withholding deduction and relatives for withholding deduction prescribed in Article 195, paragraph (1), item (iii) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) stated in that return (if that spouse for withholding deduction or relative for withholding deduction is a person for whom the statement referred to in paragraph (5) of that Article has been made, limited to the spouse for withholding deduction and relatives for withholding deduction for whom the documents prescribed in that paragraph have been submitted or presented):
      <sup>machine translation, not official</sup>

        **イ**  給与等の支給期が毎月と定められている場合　別表第二の乙欄に掲げる税額
        <sup>art-185/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2/sub-1</sup>
        if the salary or other wage is to be paid every month: the amount of tax set forth in column B of Appended Table 2;
        <sup>machine translation, not official</sup>

        **ロ**  給与等の支給期が毎半月と定められている場合　別表第二の乙欄に掲げる税額の二分の一に相当する税額
        <sup>art-185/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2/sub-2</sup>
        if the salary or other wage is to be paid every half month: the amount of tax equivalent to one half of the amount of tax set forth in column B of Appended Table 2;
        <sup>machine translation, not official</sup>

        **ハ**  給与等の支給期が毎旬と定められている場合　別表第二の乙欄に掲げる税額の三分の一に相当する税額
        <sup>art-185/par-1/item-2/sub-3 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2/sub-3 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2/sub-3</sup>
        if the salary or other wage is to be paid every ten-day period: the amount of tax equivalent to one third of the amount of tax set forth in column B of Appended Table 2;
        <sup>machine translation, not official</sup>

        **ニ**  給与等の支給期が月の整数倍の期間ごとと定められている場合　別表第二の乙欄に掲げる税額に当該倍数を乗じて計算した金額に相当する税額
        <sup>art-185/par-1/item-2/sub-4 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2/sub-4</sup>
        if the salary or other wage is to be paid at intervals of a whole-number multiple of a month: the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column B of Appended Table 2 by that multiple;
        <sup>machine translation, not official</sup>

        **ホ**  給与等の支給期が毎日と定められている場合　別表第三の乙欄に掲げる税額
        <sup>art-185/par-1/item-2/sub-5 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2/sub-5 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2/sub-5</sup>
        if the salary or other wage is to be paid every day: the amount of tax set forth in column B of Appended Table 3;
        <sup>machine translation, not official</sup>

        **ヘ**  イからホまでに掲げる場合以外の場合　別表第三の乙欄に掲げる税額にその支給日数を乗じて計算した金額に相当する税額
        <sup>art-185/par-1/item-2/sub-6 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2/sub-6 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2/sub-6</sup>
        in cases other than those set forth in (a) through (e): the amount of tax equivalent to the amount calculated by multiplying the amount of tax set forth in column B of Appended Table 3 by the number of days for which the salary or other wage is paid;
        <sup>machine translation, not official</sup>

      **三**  労働した日又は時間によつて算定され、かつ、労働した日ごとに支払を受ける給与等で政令で定めるもの　その給与等の金額に応じ、別表第三の丙欄に掲げる税額
      <sup>art-185/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-3</sup>
      a salary or other wage prescribed by Cabinet Order which is calculated on the basis of the days or hours worked and is paid for each day worked: the amount of tax set forth in column C of Appended Table 3 according to the amount of that salary or other wage.
      <sup>machine translation, not official</sup>

    **第二項**  前項第一号及び第二号に規定する月割額又は日割額の意義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。
    <sup>art-185/par-2 · https://japanlaw.org/ja/income-tax-act/art-185/par-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-2</sup>
    Cabinet Order provides for the meaning of the monthly amount and daily amount prescribed in items (i) and (ii) of the preceding paragraph and for other necessary particulars concerning the application of the provisions of that paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-185/par-1: 次条 → 所得税法 第百八十六条 (Article 186), art-186 — https://japanlaw.org/ja/income-tax-act/art-186 · https://japanlaw.org/l/340AC0000000033/art-186
- art-185/par-1: 第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- art-185/par-1/item-1: 第百九十四条第一項第六号 → 所得税法 第百九十四条第一項第六号 (Article 194, paragraph (1), item (vi)), art-194/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-6
- art-185/par-1/item-1: 同条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-5 · https://japanlaw.org/l/340AC0000000033/art-194/par-5
- art-185/par-1/item-1: 第百八十七条 → 所得税法 第百八十七条 (Article 187), art-187 — https://japanlaw.org/ja/income-tax-act/art-187 · https://japanlaw.org/l/340AC0000000033/art-187
- art-185/par-1/item-1: 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-185/par-1/item-1: 次条 → 所得税法 第百八十六条 (Article 186), art-186 — https://japanlaw.org/ja/income-tax-act/art-186 · https://japanlaw.org/l/340AC0000000033/art-186
- art-185/par-1/item-1/sub-1: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-1/sub-2: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-1/sub-3: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-1/sub-4: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-1/sub-5: 別表第三 → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- art-185/par-1/item-1/sub-6: 別表第三 → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- art-185/par-1/item-2: 前号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1
- art-185/par-1/item-2: 次号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-3
- art-185/par-1/item-2: 第百九十五条第一項第三号 → 所得税法 第百九十五条第一項第三号 (Article 195, paragraph (1), item (iii)), art-195/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-1/item-3
- art-185/par-1/item-2: 同条第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/ja/income-tax-act/art-195/par-5 · https://japanlaw.org/l/340AC0000000033/art-195/par-5
- art-185/par-1/item-2/sub-1: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-2/sub-2: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-2/sub-3: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-2/sub-4: 別表第二 → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- art-185/par-1/item-2/sub-5: 別表第三 → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- art-185/par-1/item-2/sub-6: 別表第三 → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- art-185/par-1/item-3: 別表第三 → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- art-185/par-2: 前項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1
- art-185/par-2: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2
- art-185/par-2: 同項 → 所得税法 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1

## Cited by

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

- 所得税法 第八十三条の二第二項第二号（配偶者特別控除） — https://japanlaw.org/ja/income-tax-act/art-83-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-2/item-2
- 所得税法 第八十四条の二第二項第二号（特定親族特別控除） — https://japanlaw.org/ja/income-tax-act/art-84-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-2/item-2
- 所得税法 第百八十五条第一項第二号（賞与以外の給与等に係る徴収税額） — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-2
- 所得税法 第百八十五条第二項（賞与以外の給与等に係る徴収税額） — https://japanlaw.org/ja/income-tax-act/art-185/par-2 · https://japanlaw.org/l/340AC0000000033/art-185/par-2
- 所得税法 第百八十六条第一項第一号イ（賞与に係る徴収税額） — https://japanlaw.org/ja/income-tax-act/art-186/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-186/par-1/item-1/sub-1
- 所得税法 第百八十六条の二第一項（源泉控除対象配偶者に係る控除の適用） — https://japanlaw.org/ja/income-tax-act/art-186-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-186-2/par-1
- 所得税法 第百八十六条の三第一項（源泉控除対象親族に係る控除の適用） — https://japanlaw.org/ja/income-tax-act/art-186-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-186-3/par-1
- 所得税法 第百八十七条第一項（障害者控除等の適用を受ける者に係る徴収税額） — https://japanlaw.org/ja/income-tax-act/art-187/par-1 · https://japanlaw.org/l/340AC0000000033/art-187/par-1
- 所得税法 第百八十八条第一項（給与等から控除される社会保険料等がある場合の徴収税額の計算） — https://japanlaw.org/ja/income-tax-act/art-188/par-1 · https://japanlaw.org/l/340AC0000000033/art-188/par-1
- 所得税法 第百八十九条第一項（主たる給与等に係る徴収税額の特例） — https://japanlaw.org/ja/income-tax-act/art-189/par-1 · https://japanlaw.org/l/340AC0000000033/art-189/par-1
- 所得税法 第百九十七条第一項第二号（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-2 · https://japanlaw.org/l/340AC0000000033/art-197/par-1/item-2
- 所得税法 第二百三条の四第一項（源泉控除対象配偶者に係る控除の適用） — https://japanlaw.org/ja/income-tax-act/art-203-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-4/par-1
- 所得税法 第二百三条の四の二第一項（源泉控除対象親族に係る控除の適用） — https://japanlaw.org/ja/income-tax-act/art-203-4-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-4-2/par-1
- 所得税法 附則第六条第一項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3461-113/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-6/par-1
- 所得税法 附則第六条第二項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3461-113/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-6/par-2
- 所得税法 附則第三条第一項（控除対象扶養親族の定義及び扶養控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-3/par-1
- 所得税法 別表第三（給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- 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 第二十九条第一項第一号（居住者の給与等に係る源泉徴収税額及び源泉徴収特別税額の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-29/par-1/item-1 · https://japanlaw.org/l/423AC0000000117/art-29/par-1/item-1

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## 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
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-030, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260919T122055-002, translated 2026-09-19
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05