# 所得税法 / Income Tax Act — 第二百三条の七 (Article 203-7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-203-7. 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: 第二百三条の七 (Article 203-7)（源泉徴収を要しない公的年金等） — address `art-203-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-203-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-203-7 - 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. --- ### 第二百三条の七（源泉徴収を要しない公的年金等） — Public Pensions and Retirement Packages Exempt from Withholding caption: machine translation, not official art-203-7 · https://japanlaw.org/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7 **第一項** 居住者が前条第一項に規定する公的年金等の支払を受ける場合において、その年中に支払を受けるべき当該公的年金等の額がその年最初に当該公的年金等の支払を受けるべき日の前日の現況において政令で定める金額に満たないときは、当該公的年金等については、第二百三条の二（源泉徴収義務）の規定による所得税の徴収及び納付は、要しないものとする。 art-203-7/par-1 · https://japanlaw.org/ja/income-tax-act/art-203-7/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-7/par-1 If a Resident is paid a public pension or retirement package prescribed in paragraph (1) of the preceding Article and the amount of that public pension or retirement package to be paid during the year falls short of the amount specified by Cabinet Order based on the circumstances as of the day before the day on which the Resident is to be first paid that public pension or retirement package in that year, income taxes are not required to be withheld and paid over pursuant to Article 203-2 (Obligation to Withhold Taxes) with respect to that public pension or retirement package. machine translation, not official --- ## Cites - art-203-7/par-1: 前条第一項 → 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-203-7/par-1: 第二百三条の二 → 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 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 地方税法 第四十五条の三の三第一項（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/ja/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - 地方税法 第三百十七条の三の三第一項（個人の市町村民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/ja/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1 - 地方税法 附則第三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3 - 地方税法 附則第十四条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-3 - 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-5 - 地方税法 附則第十二条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-5 - 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-2 - 地方税法 附則第十条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2 - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-4 - 所得税法 第百二十一条第三項（確定所得申告を要しない場合） — https://japanlaw.org/ja/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3 - 所得税法 附則第十七条第一項（源泉徴収を要しない公的年金等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4301-7/art-17/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4301-7/art-17/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-20260918T180319-036, 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05