# 所得税法 / Income Tax Act — 第百九十二条 (Article 192)

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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: 第百九十二条 (Article 192)（不足額の徴収） — address `art-192`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-192
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-192
- 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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### 第百九十二条（不足額の徴収） — Withholding of Shortfalls
<sup>caption: machine translation, not official</sup>
<sup>art-192 · https://japanlaw.org/ja/income-tax-act/art-192 · https://japanlaw.org/l/340AC0000000033/art-192</sup>

    **第一項**  第百九十条（年末調整）の場合において、同条に規定する不足額をその年最後に給与等の支払をする際徴収し、なお徴収しきれない不足額があるときは、同条の給与等の支払者は、その翌年において給与等の支払をする際順次これを徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
    <sup>art-192/par-1 · https://japanlaw.org/ja/income-tax-act/art-192/par-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-1</sup>
    In the case referred to in Article 190 (Year-End Adjustment), if, after the shortfall prescribed in that Article is withheld when the last payment of salary or other wage for the year is made, there remains a shortfall that could not be fully withheld, the person paying the salary or other wage referred to in that Article must withhold it successively when paying salaries or other wages in the following year, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
    <sup>machine translation, not official</sup>

    **第二項**  第百九十条に規定する不足額があり、かつ、第一号に掲げる金額が第二号に掲げる金額に比して著しく少ないと認められる場合において、同条の居住者が、同条の給与等の支払者からその年最後に支払を受ける給与等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長の承認を受けたときは、当該支払者は、第百九十条及び前項の規定にかかわらず、その承認に係る金額を当該不足額から控除した残額をその年最後に給与等の支払をする際徴収し、その承認に係る金額の二分の一に相当する金額をその翌年一月及び二月に給与等の支払をする際それぞれ徴収し、なお不足額があるときは、その翌年三月以後給与等の支払をする際順次徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。ただし、その年最後に給与等の支払をした後においてその居住者に対し第三十条第一項（退職所得）に規定する退職手当等の支払をすることとなつた場合は、その承認に係る金額のうち当該退職手当等の支払の時までにまだ徴収していない金額に相当する金額を当該支払の際徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
    <sup>art-192/par-2 · https://japanlaw.org/ja/income-tax-act/art-192/par-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2</sup>
    If there is a shortfall as prescribed in Article 190, the amount set forth in item (i) is found to be significantly smaller than the amount set forth in item (ii), and the Resident referred to in that Article has obtained the approval of the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on the salary or other wage last paid to the Resident for the year by the person paying the salary or other wage referred to in that Article, then, notwithstanding the provisions of Article 190 and the preceding paragraph, that payer must withhold the balance remaining after deducting the approved amount from that shortfall when making the last payment of salary or other wage for the year, must withhold an amount equivalent to one half of the approved amount when paying salaries or other wages in January and in February of the following year respectively, and, if a shortfall still remains, must withhold it successively when paying salaries or other wages in and after March of the following year, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls; provided, however, that if, after making the last payment of salary or other wage for the year, the payer comes to pay the Resident severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income), the payer must withhold an amount equivalent to the part of the approved amount not yet withheld by the time of that payment when making that payment, and must pay it over to the national government by the 10th day of the month following the month in which the day of withholding falls.
    <sup>machine translation, not official</sup>

      **一**  第百九十条の給与等の支払者からその年最後に給与等の支払を受ける日の属する月中に当該支払者から支払を受ける給与等の金額の総額から、その給与等につき第百八十三条第一項（源泉徴収義務）及び第百九十条の規定により徴収された又は徴収されるべき所得税の額を控除した残額に相当する金額
      <sup>art-192/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-1</sup>
      the amount equivalent to the balance remaining after deducting, from the total amount of salary or other wage that the Resident is paid by the person paying the salary or other wage referred to in Article 190 during the month in which falls the day on which the Resident is paid the last salary or other wage for the year by that payer, the amount of income taxes withheld or to be withheld from that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190;
      <sup>machine translation, not official</sup>

      **二**  その年一月から前号に規定する月の前月までの間に第百九十条の給与等の支払者から支払を受けた給与等の金額の総額から、その給与等につき第百八十三条第一項の規定により徴収された又は徴収されるべき所得税の額の合計額を控除した残額の月割額として政令で定めるところにより計算した金額
      <sup>art-192/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-2</sup>
      the amount calculated pursuant to Cabinet Order as the monthly amount of the balance remaining after deducting, from the total amount of salary or other wage that the Resident was paid by the person paying the salary or other wage referred to in Article 190 during the period from January of that year until the month preceding the month prescribed in the preceding item, the total amount of income taxes withheld or to be withheld from that salary or other wage pursuant to Article 183, paragraph (1).
      <sup>machine translation, not official</sup>

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## Cites
- art-192/par-1: 第百九十条 → 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-192/par-2: 第百九十条 → 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-192/par-2: 第一号 → 所得税法 第百九十二条第二項第一号 (Article 192, paragraph (2), item (i)), art-192/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-1
- art-192/par-2: 第二号 → 所得税法 第百九十二条第二項第二号 (Article 192, paragraph (2), item (ii)), art-192/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-2
- art-192/par-2: 第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-192/par-2: 第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-192/par-2: 前項 → 所得税法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/ja/income-tax-act/art-192/par-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-1
- art-192/par-2: 第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- art-192/par-2/item-1: 第百九十条 → 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-192/par-2/item-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-192/par-2/item-2: 前号 → 所得税法 第百九十二条第二項第一号 (Article 192, paragraph (2), item (i)), art-192/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-1
- art-192/par-2/item-2: 第百九十条 → 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-192/par-2/item-2: 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

## Cited by

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

- 国税徴収法 第七十六条第一項第一号（給与の差押禁止） — https://japanlaw.org/ja/national-tax-collection-act/art-76/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1/item-1
- 所得税法 第百九十二条第二項（不足額の徴収） — https://japanlaw.org/ja/income-tax-act/art-192/par-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2
- 所得税法 第百九十二条第二項第二号（不足額の徴収） — https://japanlaw.org/ja/income-tax-act/art-192/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2/item-2
- 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 第二百三十九条第一項 — https://japanlaw.org/ja/income-tax-act/art-239/par-1 · https://japanlaw.org/l/340AC0000000033/art-239/par-1
- 所得税法 第二百四十条第一項 — https://japanlaw.org/ja/income-tax-act/art-240/par-1 · https://japanlaw.org/l/340AC0000000033/art-240/par-1
- 所得税法 第二百四十条第三項 — https://japanlaw.org/ja/income-tax-act/art-240/par-3 · https://japanlaw.org/l/340AC0000000033/art-240/par-3
- 所得税法 第二百四十二条第一項第三号 — https://japanlaw.org/ja/income-tax-act/art-242/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-3
- 所得税法施行規則 第五十三条第一項第二号（還付を受ける場合の源泉徴収税額等の明細書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-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-20260918T205718-012, 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