# 所得税法 / Income Tax Act — 第百九十三条 (Article 193) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-193. 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: 第百九十三条 (Article 193)（年末調整の細目） — address `art-193` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-193 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-193 - 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. --- ### 第百九十三条（年末調整の細目） — Details of Year-End Adjustment caption: machine translation, not official art-193 · https://japanlaw.org/ja/income-tax-act/art-193 · https://japanlaw.org/l/340AC0000000033/art-193 **第一項** 第百九十一条（過納額の還付）に規定する過納額の還付の手続、前条第二項に規定する承認の手続その他これらの規定の適用に関し必要な事項は、政令で定める。 art-193/par-1 · https://japanlaw.org/ja/income-tax-act/art-193/par-1 · https://japanlaw.org/l/340AC0000000033/art-193/par-1 Procedures for the refund of the overpaid amount prescribed in Article 191 (Refund of Overpaid Amounts), procedures for the approval prescribed in paragraph (2) of the preceding Article, and other matters necessary for the application of these provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - art-193/par-1: 第百九十一条 → 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 - art-193/par-1: 前条第二項 → 所得税法 第百九十二条第二項 (Article 192, paragraph (2)), art-192/par-2 — https://japanlaw.org/ja/income-tax-act/art-192/par-2 · https://japanlaw.org/l/340AC0000000033/art-192/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05