# 所得税法 / Income Tax Act — 第百八十六条の二 (Article 186-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-186-2. 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: 第百八十六条の二 (Article 186-2)（源泉控除対象配偶者に係る控除の適用） — address `art-186-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-186-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-186-2 - 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. --- ### 第百八十六条の二（源泉控除対象配偶者に係る控除の適用） — Application of Deductions Related to a Spouse for Withholding Deduction caption: machine translation, not official art-186-2 · https://japanlaw.org/ja/income-tax-act/art-186-2 · https://japanlaw.org/l/340AC0000000033/art-186-2 **第一項** 給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書を提出した居住者（以下この条において「対象居住者」という。）のこれらの申告書に源泉控除対象配偶者である旨の記載がされた配偶者（以下この条において「対象配偶者」という。）が、当該対象居住者を、当該対象配偶者の提出した給与所得者の扶養控除等申告書若しくは従たる給与についての扶養控除等申告書又は公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象配偶者として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）若しくは前条第一項第一号若しくは第二項第一号又は第二百三条の三第一号から第三号まで（徴収税額）の規定の適用を受ける場合には、当該対象配偶者は当該対象居住者の提出した給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に源泉控除対象配偶者である旨の記載がされていないものとして、第百八十五条第一項第一号及び第二号並びに前条第一項第一号及び第二項第一号の規定を適用する。 art-186-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-186-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-186-2/par-1 If a spouse stated as a spouse for withholding deduction (hereinafter referred to as a "covered spouse" in this Article) in a salary income earner's return for deduction for Dependents, etc. or return for deduction for Dependents, etc. regarding secondary salaries filed by a Resident (hereinafter referred to as a "covered Resident" in this Article) is subject to the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus), paragraph (1), item (i) or paragraph (2), item (i) of the preceding Article, or Article 203-3, items (i) through (iii) (Amount Withheld), with the covered Resident as a spouse for withholding deduction stated in a salary income earner's return for deduction for Dependents, etc. or return for deduction for Dependents, etc. regarding secondary salaries, or a return for Dependents, etc. by a recipient of a public pension or retirement package, filed by the covered spouse, the provisions of Article 185, paragraph (1), items (i) and (ii) and paragraph (1), item (i) and paragraph (2), item (i) of the preceding Article apply by deeming that the covered spouse is not stated as a spouse for withholding deduction in the salary income earner's return for deduction for Dependents, etc. or return for deduction for Dependents, etc. regarding secondary salaries filed by the covered Resident. machine translation, not official --- ## Cites - art-186-2/par-1: この条 → 所得税法 第百八十六条の二 (Article 186-2), art-186-2 — https://japanlaw.org/ja/income-tax-act/art-186-2 · https://japanlaw.org/l/340AC0000000033/art-186-2 - art-186-2/par-1: 第百八十五条第一項第一号 → 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-186-2/par-1: 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-186-2/par-1: 前条第一項第一号 → 所得税法 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-186/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-186/par-1/item-1 - art-186-2/par-1: 第二項第一号 → 所得税法 第百八十六条第二項第一号 (Article 186, paragraph (2), item (i)), art-186/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-186/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-186/par-2/item-1 - art-186-2/par-1: 第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1 - art-186-2/par-1: 第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-2 - art-186-2/par-1: 第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 別表第二（給与所得の源泉徴収税額表） — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2 - 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 - 所得税法 別表第四（賞与に対する源泉徴収税額の算出率の表） — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4 --- ## 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-20260918T180319-030, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05