# 所得税法 / Income Tax Act — 第二百三条の五 (Article 203-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-203-5. 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: 第二百三条の五 (Article 203-5)（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） — address `art-203-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-203-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203-5 - 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. --- ### 第二百三条の五（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） — Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a Public Pension or Retirement Package, and in Similar Cases caption: machine translation, not official art-203-5 · https://japanlaw.org/ja/income-tax-act/art-203-5 · https://japanlaw.org/l/340AC0000000033/art-203-5 **第一項** 次の各号に掲げる場合に該当するときは、第二百三条の三（徴収税額）の規定の適用については、当該各号に定めるところによる。 art-203-5/par-1 · https://japanlaw.org/ja/income-tax-act/art-203-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1 In a case set forth in one of the following items, Article 203-3 (Amount of Taxes Withheld) applies as provided in that item: machine translation, not official **一** 公的年金等の支払の際控除される第七十四条第二項（社会保険料控除）に規定する社会保険料がある場合　その公的年金等の金額に相当する金額から当該社会保険料の金額を控除した残額に相当する金額の公的年金等の支払があつたものとみなし、その残額がないときは、その公的年金等の支払がなかつたものとみなす。 art-203-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-1 if there are social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) that are deducted when a public pension or retirement package is paid: a public pension or retirement package is deemed to have been paid in an amount equivalent to the balance remaining after deducting the amount of those social insurance premiums from the amount equivalent to the amount of that public pension or retirement package, and, if there is no balance, that public pension or retirement package is deemed not to have been paid; machine translation, not official **二** 確定給付企業年金法の規定に基づいて支給を受ける年金の支払をする場合において、第三十五条第三項第三号（雑所得）に規定する規約に基づいて拠出された掛金のうちに同号に規定する加入者の負担した金額があるとき　その年金の額からその負担した金額のうちその年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に相当する公的年金等の支払があつたものとみなす。 art-203-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-2 if a pension received under the provisions of the Defined-Benefit Corporate Pension Act is paid and the contributions made under the plan rules prescribed in Article 35, paragraph (3), item (iii) (Miscellaneous Income) include an amount borne by the participant prescribed in that item: a public pension or retirement package is deemed to have been paid in an amount equivalent to the amount remaining after deducting, from the amount of that pension, the amount calculated pursuant to Cabinet Order as the part of the amount so borne that corresponds to the amount of that pension; machine translation, not official **三** 第三十五条第三項第三号に規定する政令で定める年金の支払をする場合（政令で定める場合に限る。）　その年金の額から政令で定めるところにより計算した金額を控除した金額に相当する公的年金等の支払があつたものとみなす。 art-203-5/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-3 if a pension specified by Cabinet Order as prescribed in Article 35, paragraph (3), item (iii) is paid (limited to cases specified by Cabinet Order): a public pension or retirement package is deemed to have been paid in an amount equivalent to the amount remaining after deducting the amount calculated pursuant to Cabinet Order from the amount of that pension. machine translation, not official --- ## Cites - art-203-5/par-1: 第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/ja/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3 - art-203-5/par-1/item-1: 第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2 - art-203-5/par-1/item-2: 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-203-5/par-1/item-3: 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第五十三条第一項第三号（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-3 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-3 - 所得税法施行規則 第九十四条の二第一項第六号（公的年金等の源泉徴収票） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-6 --- ## 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-20260918T180319-036, 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