# 所得税法 / Income Tax Act — 第二百三条の四の二 (Article 203-4-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-203-4-2. 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: 第二百三条の四の二 (Article 203-4-2)（源泉控除対象親族に係る控除の適用） — address `art-203-4-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-203-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203-4-2 - 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. --- ### 第二百三条の四の二（源泉控除対象親族に係る控除の適用） — Application of the Deduction for a Relative for Withholding Deduction caption: machine translation, not official art-203-4-2 · https://japanlaw.org/ja/income-tax-act/art-203-4-2 · https://japanlaw.org/l/340AC0000000033/art-203-4-2 **第一項** 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（以下この条において「対象居住者」という。）の当該申告書に源泉控除対象親族（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に限る。以下この条において同じ。）である旨の記載がされた者（以下この条において「対象者」という。）が、他の者を、当該対象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記載された源泉控除対象親族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）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受ける場合には、当該対象者は当該対象居住者の提出した公的年金等の受給者の扶養親族等申告書に源泉控除対象親族である旨の記載がされていないものとして、第二百三条の三第一号から第三号まで（徴収税額）の規定を適用する。 art-203-4-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-203-4-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-4-2/par-1 If a person stated as a relative for withholding deduction (limited to a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); hereinafter the same applies in this Article) (hereinafter referred to as a "covered person" in this Article) in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by a Resident (hereinafter referred to as a "covered Resident" in this Article) receives the application of Article 185, paragraph (1), item (i) or (ii) (Amount of Tax Withheld from Salary or other wages Other Than Bonuses) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount of Tax Withheld from Bonuses) with another person as a relative for withholding deduction stated in the salary income earner's return for deduction for Dependents, etc. or the return for deduction for Dependents, etc. regarding secondary salaries submitted by the covered person, Article 203-3, items (i) through (iii) (Amount of Taxes Withheld) apply by treating the covered person as not being stated as a relative for withholding deduction in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered Resident. machine translation, not official --- ## Cites - art-203-4-2/par-1: この条 → 所得税法 第二百三条の四の二 (Article 203-4-2), art-203-4-2 — https://japanlaw.org/ja/income-tax-act/art-203-4-2 · https://japanlaw.org/l/340AC0000000033/art-203-4-2 - art-203-4-2/par-1: 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-203-4-2/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-203-4-2/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-203-4-2/par-1: 第百八十六条第一項第一号 → 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-203-4-2/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-203-4-2/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-203-4-2/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-203-4-2/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 2 provisions cite this one. No official source publishes this direction. - 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 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 --- ## 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-20260918T205718-014, 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