# 所得税法 / Income Tax Act — 第二百三条の三 (Article 203-3)

- 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: 第二百三条の三 (Article 203-3)（徴収税額） — address `art-203-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-203-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203-3
- 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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### 第二百三条の三（徴収税額） — Amount of Taxes Withheld
<sup>caption: machine translation, not official</sup>
<sup>art-203-3 · https://japanlaw.org/ja/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3</sup>

  **第一項**  前条の規定により徴収すべき所得税の額は、公的年金等の金額から、次の各号に掲げる公的年金等の区分に応じ当該各号に定める金額を控除した残額に百分の五（第三号又は第六号に掲げる公的年金等の当該残額が十六万二千五百円に当該公的年金等の金額に係る月数を乗じて計算した金額を超える場合におけるその超える部分の金額及び第七号に掲げる公的年金等の当該残額については、百分の十）の税率を乗じて計算した金額とする。
  <sup>art-203-3/par-1 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1</sup>
  The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the balance remaining after deducting, from the amount of the public pension or retirement package, the amount that each of the following items prescribes for the category of public pension or retirement package set forth in that item, by a tax rate of 5 percent (or 10 percent, for the portion in excess where that balance for a public pension or retirement package set forth in item (iii) or (vi) exceeds the amount calculated by multiplying 162,500 yen by the number of months to which the amount of that public pension or retirement package relates, and for that balance for a public pension or retirement package set forth in item (vii)):
  <sup>machine translation, not official</sup>

    **一**  公的年金等の受給者の扶養親族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公的年金等の支払者が支払う公的年金等（次号及び第三号に掲げるものを除く。）　次に掲げる金額の合計額に当該公的年金等の金額に係る月数を乗じて計算した金額
    <sup>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</sup>
    a public pension or retirement package paid to a Resident who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package by the person paying the public pension or retirement package via whom that declaration was submitted (excluding those set forth in the following item and item (iii)): the amount calculated by multiplying the total of the following amounts by the number of months to which the amount of that public pension or retirement package relates:
    <sup>machine translation, not official</sup>

      **イ**  当該公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額
      <sup>art-203-3/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-1</sup>
      the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen;
      <sup>machine translation, not official</sup>

      **ロ**  当該申告書に当該公的年金等の受給者が障害者である旨の記載がある場合には、二万二千五百円（当該公的年金等の受給者が特別障害者である旨の記載がある場合には、三万五千円）
      <sup>art-203-3/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-2</sup>
      if that declaration states that the recipient of the public pension or retirement package is a Person with a Disability, 22,500 yen (or 35,000 yen, if it states that the recipient of the public pension or retirement package is a Person with a Particular Disability);
      <sup>machine translation, not official</sup>

      **ハ**  当該申告書に当該公的年金等の受給者が寡婦である旨の記載がある場合には、二万二千五百円
      <sup>art-203-3/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-3</sup>
      if that declaration states that the recipient of the public pension or retirement package is a widow, 22,500 yen;
      <sup>machine translation, not official</sup>

      **ニ**  当該申告書に当該公的年金等の受給者がひとり親である旨の記載がある場合には、三万円
      <sup>art-203-3/par-1/item-1/sub-4 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-4</sup>
      if that return states that the recipient of a public pension or retirement package is a single parent, 30,000 yen;
      <sup>machine translation, not official</sup>

      **ホ**  当該申告書に源泉控除対象配偶者（当該源泉控除対象配偶者が第二百三条の六第三項（公的年金等の受給者の扶養親族等申告書）に規定する記載がされた者（ヘ及びトにおいて「国外居住親族」という。）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に限る。）がある旨の記載がある場合には、三万二千五百円（当該源泉控除対象配偶者が老人控除対象配偶者である旨の記載がある場合には、四万円）
      <sup>art-203-3/par-1/item-1/sub-5 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-5</sup>
      if that declaration states that there is a spouse for withholding deduction (if that spouse for withholding deduction is a person about whom the statement prescribed in Article 203-6, paragraph (3) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) has been made (referred to as a "relative residing outside Japan" in (f) and (g)), limited to a spouse for withholding deduction for whom the documents prescribed in that paragraph have been submitted or presented), 32,500 yen (or 40,000 yen, if it states that the spouse for withholding deduction is a Claimable Elderly Spouse);
      <sup>machine translation, not official</sup>

      **ヘ**  当該申告書に源泉控除対象親族（第二百三条の六第一項第四号に規定する源泉控除対象親族に限り、当該源泉控除対象親族が国外居住親族である場合には同条第三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親族に限る。）がある旨の記載がある場合には、三万二千五百円（当該源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は第八十四条の二第一項（特定親族特別控除）に規定する特定親族（ヘにおいて「特定親族」という。）がある旨の記載がある場合には、その特定扶養親族及び特定親族については五万二千五百円とし、老人扶養親族については四万円とする。）にその源泉控除対象親族の数を乗じて計算した金額
      <sup>art-203-3/par-1/item-1/sub-6 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-6</sup>
      if that declaration states that there are relatives for withholding deduction (limited to relatives for withholding deduction prescribed in Article 203-6, paragraph (1), item (iv), and, if a relative for withholding deduction is a relative residing outside Japan, limited to a relative for withholding deduction for whom the documents prescribed in paragraph (3) of that Article have been submitted or presented), the amount calculated by multiplying 32,500 yen (or, if it states that there are among those relatives for withholding deduction any specified dependents, elderly dependents, or specified relatives as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) (referred to as "specified relatives" in (f)), 52,500 yen for those specified dependents and specified relatives and 40,000 yen for those elderly dependents) by the number of those relatives for withholding deduction;
      <sup>machine translation, not official</sup>

      **ト**  当該申告書に同一生計配偶者又は扶養親族のうちに障害者（当該障害者が国外居住親族である場合には、第二百三条の六第三項に規定する書類の提出又は提示がされた障害者に限る。）がある旨の記載がある場合には、二万二千五百円（当該同一生計配偶者又は扶養親族のうちに同居特別障害者又はその他の特別障害者（当該同居特別障害者又はその他の特別障害者が国外居住親族である場合には、同項に規定する書類の提出又は提示がされた同居特別障害者又はその他の特別障害者に限る。）がある旨の記載がある場合には、その同居特別障害者については六万二千五百円とし、その他の特別障害者については三万五千円とする。）にその障害者の数を乗じて計算した金額
      <sup>art-203-3/par-1/item-1/sub-7 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1/sub-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1/sub-7</sup>
      if that declaration states that there is a Person with a Disability among the spouse in the same household or dependents (if that Person with a Disability is a relative residing outside Japan, limited to a Person with a Disability for whom the documents prescribed in Article 203-6, paragraph (3) have been submitted or presented), the amount calculated by multiplying 22,500 yen (or, if it states that there is a cohabiting Person with a Particular Disability or any other Person with a Particular Disability among that spouse in the same household or those dependents (if that cohabiting Person with a Particular Disability or other Person with a Particular Disability is a relative residing outside Japan, limited to a cohabiting Person with a Particular Disability or other Person with a Particular Disability for whom the documents prescribed in that paragraph have been submitted or presented), 62,500 yen for that cohabiting Person with a Particular Disability and 35,000 yen for that other Person with a Particular Disability) by the number of those Persons with a Disability.
      <sup>machine translation, not official</sup>

    **二**  独立行政法人農業者年金基金法第十八条第一号（給付の種類）に掲げる農業者老齢年金その他の政令で定める公的年金等（以下この号及び第五号において「農業者老齢年金等」という。）の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し、その提出の際に経由した当該農業者老齢年金等の支払者が支払う当該農業者老齢年金等　当該農業者老齢年金等を前号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
    <sup>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</sup>
    farmers' old-age pension set forth in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency, and any other public pension or retirement package specified by Cabinet Order (hereinafter referred to as "farmers' old-age pension and similar pensions" in this item and item (v)), paid to a Resident who is paid farmers' old-age pension and similar pensions and who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to those farmers' old-age pension and similar pensions, by the person paying those farmers' old-age pension and similar pensions via whom that declaration was submitted: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in the preceding item that would apply if those farmers' old-age pension and similar pensions were the public pension or retirement package set forth in that item;
    <sup>machine translation, not official</sup>

    **三**  国家公務員共済組合法第七十四条第一号（退職等年金給付の種類）に掲げる退職年金その他の政令で定める公的年金等（以下この号及び第六号において「退職年金等」という。）の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し、その提出の際に経由した当該退職年金等の支払者が支払う当該退職年金等　当該退職年金等を第一号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
    <sup>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</sup>
    retirement pension set forth in Article 74, item (i) (Types of Retirement and Other Pension Benefits) of the National Public Officers Mutual Aid Association Act, and any other public pension or retirement package specified by Cabinet Order (hereinafter referred to as "retirement pension and similar pensions" in this item and item (vi)), paid to a Resident who is paid retirement pension and similar pensions and who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to that retirement pension and similar pensions, by the person paying that retirement pension and similar pensions via whom that declaration was submitted: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in item (i) that would apply if that retirement pension and similar pensions were the public pension or retirement package set forth in that item;
    <sup>machine translation, not official</sup>

    **四**  前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等　その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額
    <sup>art-203-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4</sup>
    a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen, by the number of months to which the amount of that public pension or retirement package relates;
    <sup>machine translation, not official</sup>

    **五**  農業者老齢年金等の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出していないものに対し、当該農業者老齢年金等の支払者が支払う当該農業者老齢年金等　当該農業者老齢年金等を前号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
    <sup>art-203-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5</sup>
    farmers' old-age pension and similar pensions paid to a Resident who is paid farmers' old-age pension and similar pensions and who has not submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to those farmers' old-age pension and similar pensions, by the person paying those farmers' old-age pension and similar pensions: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in the preceding item that would apply if those farmers' old-age pension and similar pensions were the public pension or retirement package set forth in that item;
    <sup>machine translation, not official</sup>

    **六**  退職年金等の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出していないものに対し、当該退職年金等の支払者が支払う当該退職年金等　当該退職年金等を第四号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
    <sup>art-203-3/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6</sup>
    retirement pension and similar pensions paid to a Resident who is paid retirement pension and similar pensions and who has not submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to that retirement pension and similar pensions, by the person paying that retirement pension and similar pensions: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in item (iv) that would apply if that retirement pension and similar pensions were the public pension or retirement package set forth in that item;
    <sup>machine translation, not official</sup>

    **七**  第三十五条第三項第三号（雑所得）に掲げる年金その他政令で定めるもの（第二百三条の六第一項において「確定給付企業年金等」という。）　その公的年金等の金額の百分の二十五に相当する金額
    <sup>art-203-3/par-1/item-7 · https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7</sup>
    a pension set forth in Article 35, paragraph (3), item (iii) (Miscellaneous Income) and anything else specified by Cabinet Order (referred to as a "defined-benefit corporate pension or similar pension" in Article 203-6, paragraph (1)): the amount equivalent to 25 percent of the amount of that public pension or retirement package.
    <sup>machine translation, not official</sup>

---

## Cites
- art-203-3/par-1: 前条 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2
- art-203-3/par-1: 第三号 → 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
- art-203-3/par-1: 第六号 → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- art-203-3/par-1: 第七号 → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7
- art-203-3/par-1/item-1: 次号 → 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-203-3/par-1/item-1: 第三号 → 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
- art-203-3/par-1/item-1/sub-5: 第二百三条の六第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-3
- art-203-3/par-1/item-1/sub-6: 第二百三条の六第一項第四号 → 所得税法 第二百三条の六第一項第四号 (Article 203-6, paragraph (1), item (iv)), art-203-6/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-4
- art-203-3/par-1/item-1/sub-6: 同条第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-3
- art-203-3/par-1/item-1/sub-6: 第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-203-3/par-1/item-1/sub-7: 第二百三条の六第三項 → 所得税法 第二百三条の六第三項 (Article 203-6, paragraph (3)), art-203-6/par-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-3
- art-203-3/par-1/item-2: 独立行政法人農業者年金基金法第十八条第一号 → e-Gov law 414AC0000000127, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- art-203-3/par-1/item-2: この号 → 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-203-3/par-1/item-2: 第五号 → 所得税法 第二百三条の三第一項第五号 (Article 203-3, paragraph (1), item (v)), art-203-3/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5
- art-203-3/par-1/item-2: 前号 → 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-203-3/par-1/item-3: 国家公務員共済組合法第七十四条第一号 → e-Gov law 333AC0000000128, 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — not held in this collection
- art-203-3/par-1/item-3: この号 → 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
- art-203-3/par-1/item-3: 第六号 → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- art-203-3/par-1/item-3: 第一号 → 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-203-3/par-1/item-4: 前三号 → 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-203-3/par-1/item-4: 前三号 → 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-203-3/par-1/item-4: 前三号 → 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
- art-203-3/par-1/item-4: 次号から第七号まで → 所得税法 第二百三条の三第一項第五号 (Article 203-3, paragraph (1), item (v)), art-203-3/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5
- art-203-3/par-1/item-4: 次号から第七号まで → 所得税法 第二百三条の三第一項第六号 (Article 203-3, paragraph (1), item (vi)), art-203-3/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- art-203-3/par-1/item-4: 次号から第七号まで → 所得税法 第二百三条の三第一項第七号 (Article 203-3, paragraph (1), item (vii)), art-203-3/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7
- art-203-3/par-1/item-5: 前号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-203-3/par-1/item-6: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-203-3/par-1/item-7: 第三十五条第三項第三号 → 所得税法 第三十五条第三項第三号 (Article 35, paragraph (3), item (iii)), art-35/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3/item-3
- art-203-3/par-1/item-7: 第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1

## Cited by

35 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三号（配偶者特別控除） — https://japanlaw.org/ja/income-tax-act/art-83-2/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-2/item-3
- 所得税法 第八十五条第二項（扶養親族等の判定の時期等） — https://japanlaw.org/ja/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- 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 第二百三条の三第一項（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1
- 所得税法 第二百三条の三第一項第一号（徴収税額） — 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
- 所得税法 第二百三条の三第一項第二号（徴収税額） — 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
- 所得税法 第二百三条の三第一項第三号（徴収税額） — 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
- 所得税法 第二百三条の三第一項第四号（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- 所得税法 第二百三条の三第一項第五号（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-5
- 所得税法 第二百三条の三第一項第六号（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-6
- 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 第二百三条の五第一項（公的年金等から控除される社会保険料がある場合等の徴収税額の計算） — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1
- 所得税法 第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書） — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- 所得税法 附則第十一条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3631-109/art-11/par-1
- 所得税法 附則第五条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4021-12/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4021-12/art-5/par-1
- 所得税法 附則第六条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4061-109/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4061-109/art-6/par-1
- 所得税法 附則第十九条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4101-24/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4101-24/art-19/par-1
- 所得税法 附則第七条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4161-14/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-7/par-1
- 所得税法 附則第十七条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-17/par-1
- 所得税法 附則第八条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4221-6/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-8/par-1
- 所得税法 附則第六条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4231-82/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-6/par-1
- 所得税法 附則第十八条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-18/par-1
- 所得税法 附則第十三条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4271-9/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4271-9/art-13/par-1
- 所得税法 附則第十条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4291-4/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10/par-1
- 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 附則第九条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-1
- 所得税法 附則第十条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5071-13/art-10/par-1
- 所得税法 附則第十条第三項第二号（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-10/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-5071-13/art-10/par-3/item-2
- 租税特別措置法 第四十一条の十五の三第二項第一号（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- 租税特別措置法 第四十一条の十六の二第三項（令和七年分以後の各年分の基礎控除等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
- 租税特別措置法 第四十一条の十六の二第四項（令和七年分以後の各年分の基礎控除等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
- 租税特別措置法 附則第三条第三項（特定扶養親族に係る扶養控除の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-68/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-68/art-3/par-3
- 租税特別措置法 附則第三十四条第一項（公的年金等控除の最低控除額等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34/par-1
- 租税特別措置法 附則第四十四条第一項（寡婦控除の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44/par-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-20260918T180319-035, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-013, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-014, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19
- claude-opus-5-5 — Machine translation, batch income-tax-act-20261007T075006-001, translated 2026-10-07
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05