# 所得税法 / Income Tax Act — 第百九十一条 (Article 191)

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- 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: 第百九十一条 (Article 191)（過納額の還付） — address `art-191`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-191
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-191
- 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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### 第百九十一条（過納額の還付） — Refund of Overpaid Amounts
<sup>caption: machine translation, not official</sup>
<sup>art-191 · https://japanlaw.org/ja/income-tax-act/art-191 · https://japanlaw.org/l/340AC0000000033/art-191</sup>

    **第一項**  前条の場合において、同条に規定する超過額をその年最後に給与等の支払をする際徴収すべき所得税に充当し、なお充当しきれない超過額（当該超過額のうちにまだ徴収されていないものがあるときは、その徴収されていない部分の金額に相当する金額を控除した金額。以下この条において「過納額」という。）があるときは、前条の給与等の支払者は、その過納額を還付する。
    <sup>art-191/par-1 · https://japanlaw.org/ja/income-tax-act/art-191/par-1 · https://japanlaw.org/l/340AC0000000033/art-191/par-1</sup>
    In the case referred to in the preceding Article, if, after an Appropriation of the excess amount prescribed in that Article to the income taxes to be withheld when the last payment of salary or other wage for the year is made, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been withheld, the amount remaining after deducting an amount equivalent to the part not yet withheld; referred to as the "overpaid amount" in this Article), the person paying the salary or other wage referred to in the preceding Article is to refund that overpaid amount.
    <sup>machine translation, not official</sup>

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## Cites
- art-191/par-1: 前条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-191/par-1: この条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 · https://japanlaw.org/l/340AC0000000033/art-191

## Cited by

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

- 所得税法 第二条第一項第四十七号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-47 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-47
- 所得税法 第百九十一条第一項（過納額の還付） — https://japanlaw.org/ja/income-tax-act/art-191/par-1 · https://japanlaw.org/l/340AC0000000033/art-191/par-1
- 所得税法 第百九十三条第一項（年末調整の細目） — https://japanlaw.org/ja/income-tax-act/art-193/par-1 · https://japanlaw.org/l/340AC0000000033/art-193/par-1
- 所得税法 附則第十四条第二項（給与所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-14/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-14/par-2
- 所得税法施行規則 第百条第一項第三号（給与等、退職手当等又は公的年金等の支払明細書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-100/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-100/par-1/item-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 第三十条第二項（年末調整） — https://japanlaw.org/ja/reconstruction-funding-act/art-30/par-2 · https://japanlaw.org/l/423AC0000000117/art-30/par-2
- 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 第三十条第三項（年末調整） — https://japanlaw.org/ja/reconstruction-funding-act/art-30/par-3 · https://japanlaw.org/l/423AC0000000117/art-30/par-3

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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-20260918T180319-031, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, 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