# 所得税法 / Income Tax Act — 第二百三条の六 (Article 203-6)

- 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: 第二百三条の六 (Article 203-6)（公的年金等の受給者の扶養親族等申告書） — address `art-203-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-203-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203-6
- 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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### 第二百三条の六（公的年金等の受給者の扶養親族等申告書） — Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
<sup>caption: machine translation, not official</sup>
<sup>art-203-6 · https://japanlaw.org/ja/income-tax-act/art-203-6 · https://japanlaw.org/l/340AC0000000033/art-203-6</sup>

  **第一項**  国内において公的年金等（確定給付企業年金等を除く。）の支払を受ける居住者が、第二百三条の三（第一号から第三号までに係る部分に限る。）（徴収税額）の規定による所得税の額の計算において同条第一号ロからトまでに掲げる金額のいずれかの金額の控除を受けようとする場合には、その公的年金等の支払者から毎年最初に公的年金等の支払を受ける日の前日までに、次に掲げる事項を記載した申告書を、当該公的年金等の支払者を経由して、その公的年金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）の所轄税務署長に提出しなければならない。
  <sup>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</sup>
  If a Resident paid a public pension or retirement package (excluding a defined-benefit corporate pension or similar pension) in Japan seeks to receive a deduction of any of the amounts set forth in item (i), (b) through (g) of Article 203-3 in calculating the amount of income taxes under that Article (limited to the part concerning items (i) through (iii)) (Amount of Taxes Withheld), the Resident must submit a declaration stating the following particulars to 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 that public pension or retirement package, via the person paying that public pension or retirement package, by the day before the day on which the Resident is first paid a public pension or retirement package by that payer each year:
  <sup>machine translation, not official</sup>

    **一**  当該公的年金等の支払者の名称
    <sup>art-203-6/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-1</sup>
    the name of that person paying the public pension or retirement package;
    <sup>machine translation, not official</sup>

    **二**  その居住者が、特別障害者又はその他の障害者に該当する場合にはその旨及びその該当する事実並びに寡婦又はひとり親に該当する場合にはその旨
    <sup>art-203-6/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-2</sup>
    if the Resident is a Person with a Particular Disability or any other Person with a Disability, a statement to that effect and the facts on which that is based, and if the Resident is a widow or a single parent, a statement to that effect;
    <sup>machine translation, not official</sup>

    **三**  源泉控除対象配偶者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びに源泉控除対象配偶者が老人控除対象配偶者に該当する場合には、その旨及びその該当する事実
    <sup>art-203-6/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-3</sup>
    the name and individual number of the spouse for withholding deduction (or, for a person without an individual number, the name), and, if the spouse for withholding deduction is a Claimable Elderly Spouse, a statement to that effect and the facts on which that is based;
    <sup>machine translation, not official</sup>

    **四**  源泉控除対象親族（当該支払を受ける日の属する年の第二条第一項第三十号（定義）に規定する合計所得金額の見積額が八十五万円を超える者を除く。以下この項、第三項及び第七項において同じ。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びに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がある場合には、その旨及びその該当する事実
    <sup>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</sup>
    the names and individual numbers of the relatives for withholding deduction (excluding persons whose estimated amount of total income as prescribed in Article 2, paragraph (1), item (xxx) (Definitions) for the year in which the day of that payment falls exceeds 850,000 yen; hereinafter the same applies in this paragraph and in paragraphs (3) and (7)) (or, for a person without an individual number, the name), and, if there is a specified dependent, an elderly dependent, or a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) among the relatives for withholding deduction, a statement to that effect and the facts on which that is based;
    <sup>machine translation, not official</sup>

    **五**  同一生計配偶者又は扶養親族のうちに同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その旨、その者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びにその該当する事実
    <sup>art-203-6/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-5</sup>
    if there is a cohabiting Person with a Particular Disability, any other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability among the spouse in the same household or the dependents, a statement to that effect, that person's name and individual number (or, for a person without an individual number, the name), and the facts on which that is based;
    <sup>machine translation, not official</sup>

    **六**  第三号の源泉控除対象配偶者又は前号の同居特別障害者若しくはその他の特別障害者若しくは特別障害者以外の障害者が非居住者である親族である場合にはその旨並びに第四号の源泉控除対象親族が非居住者である親族である場合にはその旨及び源泉控除対象親族に該当する事実
    <sup>art-203-6/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-6</sup>
    if the spouse for withholding deduction referred to in item (iii), or the cohabiting Person with a Particular Disability, other Person with a Particular Disability, or Person with a Disability other than a Person with a Particular Disability referred to in the preceding item, is a relative who is a Nonresident, a statement to that effect, and if a relative for withholding deduction referred to in item (iv) is a relative who is a Nonresident, a statement to that effect and the facts by which that relative qualifies as a relative for withholding deduction;
    <sup>machine translation, not official</sup>

    **七**  その他財務省令で定める事項
    <sup>art-203-6/par-1/item-7 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-7</sup>
    any other particulars specified by Ministry of Finance Order.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定による申告書を同項の公的年金等の支払者を経由して提出する場合において、当該申告書に記載すべき事項がその年の前年において当該公的年金等の支払者を経由して提出した同項の規定による申告書に記載した事項と異動がないときは、居住者は、当該公的年金等の支払者が政令で定めるところにより国税庁長官の承認を受けている場合に限り、同項の規定により記載すべき事項に代えて当該異動がない旨を記載した同項の規定による申告書を提出することができる。
  <sup>art-203-6/par-2 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2</sup>
  If a declaration under the preceding paragraph is submitted via the person paying the public pension or retirement package referred to in that paragraph, and the particulars to be stated in that declaration have not changed from the particulars stated in the declaration under that paragraph submitted via that person paying the public pension or retirement package in the year preceding that year, the Resident may submit a declaration under that paragraph stating that there has been no change, in lieu of the particulars required to be stated under that paragraph, but only if that person paying the public pension or retirement package has obtained the approval of the Commissioner of the National Tax Agency pursuant to Cabinet Order.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による申告書に同項第六号に掲げる事項の記載をした居住者（前項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、政令で定めるところにより、当該記載がされた者（前項の規定により当該記載に代えて異動がない旨の記載がされた者を含む。以下この項において同じ。）が当該居住者の親族に該当する旨を証する書類（当該記載がされた者が同号の源泉控除対象親族であり、かつ、同号に掲げる源泉控除対象親族に該当する事実が第二条第一項第三十四号の二ロ（１）に掲げる者に該当することである場合には、当該書類及び同号ロ（１）に掲げる者に該当する旨を証する書類）を提出し、又は提示しなければならない。
  <sup>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</sup>
  A Resident who has stated the particulars set forth in paragraph (1), item (vi) in a declaration under that paragraph (including a Resident who, pursuant to the preceding paragraph, has stated that there has been no change in lieu of that statement) must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made (including a person about whom a statement that there has been no change has been made in lieu of that statement pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) is a relative of the Resident (or, if the person about whom that statement has been made is a relative for withholding deduction referred to in that item and the fact by which that person qualifies as a relative for withholding deduction set forth in that item is that the person is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1), that document and a document certifying that the person is a person set forth in (b), (1) of that item).
  <sup>machine translation, not official</sup>

  **第四項**  第一項の場合において、同項の規定による申告書がその提出の際に経由すべき公的年金等の支払者に受理されたときは、その申告書は、その受理された日に同項に規定する税務署長に提出されたものとみなす。
  <sup>art-203-6/par-4 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-4 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-4</sup>
  In the case referred to in paragraph (1), if a declaration under that paragraph is accepted by the person paying the public pension or retirement package via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in that paragraph on the day on which it was accepted.
  <sup>machine translation, not official</sup>

  **第五項**  第一項の公的年金等の支払を受ける居住者は、同項の規定による申告書の提出の際に経由すべき公的年金等の支払者が電磁的方法（第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法をいう。以下この項において同じ。）による当該申告書に記載すべき事項（以下この項において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該公的年金等の支払者に対し、当該記載事項を電磁的方法により提供することができる。この場合においては、同条第二項後段の規定を準用する。
  <sup>art-203-6/par-5 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-5</sup>
  If the person paying the public pension or retirement package via whom a declaration under paragraph (1) is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters); the same applies in this paragraph), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid a public pension or retirement package referred to in that paragraph may, in lieu of submitting that declaration, provide the required particulars to that person paying the public pension or retirement package by electronic or magnetic means. In such a case, the second sentence of paragraph (2) of that Article applies mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第六項**  前項の規定の適用がある場合における第四項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「支払者に受理されたとき」とあるのは「支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。
  <sup>art-203-6/par-6 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-6 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-6</sup>
  For the purpose of applying paragraph (4) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the public pension or retirement package" is deemed to be replaced with "are provided to the person paying the public pension or retirement package"; and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which they were provided".
  <sup>machine translation, not official</sup>

  **第七項**  第一項の規定による申告書の提出を受ける公的年金等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき源泉控除対象配偶者、同一生計配偶者、源泉控除対象親族その他財務省令で定める者（以下この項において「源泉控除対象配偶者等」という。）の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、当該源泉控除対象配偶者等に係る第一項の居住者から第百九十八条第四項各号に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第一項の規定にかかわらず、当該公的年金等の支払者に提出する同項の規定による申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されている源泉控除対象配偶者等の氏名又は個人番号と異なるときは、この限りでない。
  <sup>art-203-6/par-7 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7</sup>
  If a person paying a public pension or retirement package who receives a declaration under paragraph (1) keeps, pursuant to Ministry of Finance Order, a book stating the names, individual numbers, and other particulars of the spouse for withholding deduction, the spouse in the same household, the relatives for withholding deduction, and other persons specified by Ministry of Finance Order who are to be stated in that declaration (referred to as the "spouse or relative for withholding deduction and similar persons" in this paragraph) (limited to a book prepared, before the submission of that declaration, upon receiving any of the declarations set forth in the items of Article 198, paragraph (4) from the Resident referred to in paragraph (1) to whom the spouse or relative for withholding deduction and similar persons relate), the Resident is not required, notwithstanding paragraph (1), to state the individual numbers stated in that book in the declaration under that paragraph submitted to that person paying the public pension or retirement package; provided, however, that this does not apply if a name or individual number to be stated in that declaration differs from the name or individual number of the spouse or relative for withholding deduction and similar persons stated in that book.
  <sup>machine translation, not official</sup>

  **第八項**  第一項の規定による申告書は、公的年金等の受給者の扶養親族等申告書という。
  <sup>art-203-6/par-8 · https://japanlaw.org/ja/income-tax-act/art-203-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8</sup>
  A declaration under paragraph (1) is referred to as a return for Dependents, etc. by a recipient of a public pension or retirement package.
  <sup>machine translation, not official</sup>

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## Cites
- art-203-6/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-203-6/par-1: 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-203-6/par-1: 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-203-6/par-1: 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
- art-203-6/par-1: 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-203-6/par-1: 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-203-6/par-1/item-4: 第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-203-6/par-1/item-4: この項 → 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
- art-203-6/par-1/item-4: 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-203-6/par-1/item-4: 第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-203-6/par-1/item-4: 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-203-6/par-1/item-6: 第三号 → 所得税法 第二百三条の六第一項第三号 (Article 203-6, paragraph (1), item (iii)), art-203-6/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-3
- art-203-6/par-1/item-6: 前号 → 所得税法 第二百三条の六第一項第五号 (Article 203-6, paragraph (1), item (v)), art-203-6/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-5
- art-203-6/par-1/item-6: 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-203-6/par-2: 前項 → 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
- art-203-6/par-3: 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
- art-203-6/par-3: 同項第六号 → 所得税法 第二百三条の六第一項第六号 (Article 203-6, paragraph (1), item (vi)), art-203-6/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-6
- art-203-6/par-3: 前項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-203-6/par-3: この項 → 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-203-6/par-3: 第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-203-6/par-4: 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
- art-203-6/par-5: 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
- art-203-6/par-5: 第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-203-6/par-5: この項 → 所得税法 第二百三条の六第五項 (Article 203-6, paragraph (5)), art-203-6/par-5 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-5
- art-203-6/par-6: 前項 → 所得税法 第二百三条の六第五項 (Article 203-6, paragraph (5)), art-203-6/par-5 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-5
- art-203-6/par-6: 第四項 → 所得税法 第二百三条の六第四項 (Article 203-6, paragraph (4)), art-203-6/par-4 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-4 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-4
- art-203-6/par-7: 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
- art-203-6/par-7: この項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-203-6/par-7: 第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-203-6/par-8: 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

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

- 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 第百九十条第一項第二号ニ（年末調整） — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2/sub-4 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-4
- 所得税法 第二百三条の三第一項第一号ホ（徴収税額） — 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
- 所得税法 第二百三条の三第一項第一号ヘ（徴収税額） — 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
- 所得税法 第二百三条の三第一項第一号ト（徴収税額） — 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
- 所得税法 第二百三条の三第一項第七号（徴収税額） — 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
- 所得税法 第二百三条の六第一項第四号（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/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-4
- 所得税法 第二百三条の六第一項第六号（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/item-6 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-6
- 所得税法 第二百三条の六第二項（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-2 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- 所得税法 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） — https://japanlaw.org/ja/income-tax-act/art-203-6/par-3 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-3
- 所得税法 第二百三条の六第四項（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-4 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-4
- 所得税法 第二百三条の六第五項（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-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-5
- 所得税法 第二百三条の六第六項（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-6 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-6
- 所得税法 第二百三条の六第七項（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-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- 所得税法 第二百三条の六第八項（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-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8
- 所得税法 第二百三条の七第一項（源泉徴収を要しない公的年金等） — https://japanlaw.org/ja/income-tax-act/art-203-7/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-7/par-1
- 所得税法 附則第二十一条第二項（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-3621-96/art-21/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-21/par-2
- 所得税法 附則第二十一条第三項（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-3621-96/art-21/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-21/par-3
- 所得税法 附則第十一条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-3631-109/art-11/par-2
- 所得税法 附則第七条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-7/par-2
- 所得税法 附則第二十一条第三項（給与所得者の源泉徴収に関する申告書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-21/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-21/par-3
- 所得税法 附則第八条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-4221-6/art-8/par-2
- 所得税法 附則第六条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-6/par-2
- 所得税法 附則第十三条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-4271-9/art-13/par-2
- 所得税法 附則第十八条第三項（給与所得者の配偶者特別控除申告書等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4281-15/art-18/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-18/par-3
- 所得税法 附則第十条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10/par-2
- 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-4311-6/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4311-6/art-11/par-1
- 所得税法 附則第十一条第二項（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-4311-6/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4311-6/art-11/par-2
- 所得税法 附則第九条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-2
- 所得税法 附則第九条第三項（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-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-3
- 所得税法 附則第八条第三項（給与所得者の源泉徴収に関する申告書の提出時期等の特例等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5031-11/art-8/par-3
- 所得税法 附則第十条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-5071-13/art-10/par-2
- 租税特別措置法 第四十一条の三の九第三項第一号（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-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-20260918T180319-036, 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 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05