# 所得税法 / Income Tax Act — 第二百五条 (Article 205) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-205. 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: 第二百五条 (Article 205)（徴収税額） — address `art-205` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-205 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-205 - 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. --- ### 第二百五条（徴収税額） — Amount of Taxes Withheld caption: machine translation, not official art-205 · https://japanlaw.org/ja/income-tax-act/art-205 · https://japanlaw.org/l/340AC0000000033/art-205 **第一項** 前条第一項の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。 art-205/par-1 · https://japanlaw.org/ja/income-tax-act/art-205/par-1 · https://japanlaw.org/l/340AC0000000033/art-205/par-1 Income taxes must be withheld pursuant to the provisions of paragraph (1) of the preceding Article in the amounts that each of the following items prescribes for the category to which the item refers: machine translation, not official **一** 前条第一項第一号、第二号、第四号若しくは第五号又は第七号に掲げる報酬若しくは料金又は契約金（次号に掲げる報酬及び料金を除く。）　その金額に百分の十（同一人に対し一回に支払われる金額が百万円を超える場合には、その超える部分の金額については、百分の二十）の税率を乗じて計算した金額 art-205/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-205/par-1/item-1 remuneration or fees, or contract money, set forth in item (i), (ii), (iv), or (v), or item (vii) of paragraph (1) of the preceding Article (excluding the remuneration and fees set forth in the following item): the amount calculated by multiplying the amount thereof by a tax rate of 10 percent (or, if the amount paid to the same person at one time exceeds one million yen, by a tax rate of 20 percent for the portion of the amount in excess thereof); machine translation, not official **二** 前条第一項第二号に掲げる司法書士、土地家屋調査士若しくは海事代理士の業務に関する報酬若しくは料金、同項第三号に掲げる診療報酬、同項第四号に掲げる職業拳闘家、外交員、集金人若しくは電力量計の検針人の業務に関する報酬若しくは料金、同項第六号に掲げる報酬若しくは料金又は同項第八号に掲げる賞金　その金額（当該賞金が金銭以外のもので支払われる場合には、その支払の時における価額として政令で定めるところにより計算した金額）から政令で定める金額を控除した残額に百分の十の税率を乗じて計算した金額 art-205/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-205/par-1/item-2 remuneration or fees for the services of judicial scriveners, land and house investigators, or maritime procedure agents set forth in paragraph (1), item (ii) of the preceding Article, medical fees set forth in item (iii) of that paragraph, remuneration or fees for the services of professional boxers, sales representatives, bill collectors, or electricity meter readers set forth in item (iv) of that paragraph, remuneration or fees set forth in item (vi) of that paragraph, or monetary awards set forth in item (viii) of that paragraph: the amount calculated by multiplying the balance remaining after deducting the amount specified by Cabinet Order from the amount thereof (or, if the monetary award is paid in something other than money, the amount calculated pursuant to Cabinet Order as its value at the time of the payment) by a tax rate of 10 percent. machine translation, not official --- ## Cites - art-205/par-1: 前条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1 - art-205/par-1/item-1: 前条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-1 - art-205/par-1/item-1: 第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-2 - art-205/par-1/item-1: 第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4 - art-205/par-1/item-1: 第五号 → 所得税法 第二百四条第一項第五号 (Article 204, paragraph (1), item (v)), art-204/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-5 - art-205/par-1/item-1: 第七号 → 所得税法 第二百四条第一項第七号 (Article 204, paragraph (1), item (vii)), art-204/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-7 - art-205/par-1/item-1: 次号 → 所得税法 第二百五条第一項第二号 (Article 205, paragraph (1), item (ii)), art-205/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-205/par-1/item-2 - art-205/par-1/item-2: 前条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-2 - art-205/par-1/item-2: 同項第三号 → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-3 - art-205/par-1/item-2: 同項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-4 - art-205/par-1/item-2: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6 - art-205/par-1/item-2: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-8 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 第二百五条第一項第一号（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-205/par-1/item-1 - 所得税法 第二百二十一条第七項（源泉徴収に係る所得税の徴収） — https://japanlaw.org/ja/income-tax-act/art-221/par-7 · https://japanlaw.org/l/340AC0000000033/art-221/par-7 - 所得税法 附則第五条第四項（給与所得等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3501-13/art-5/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3501-13/art-5/par-4 - 所得税法 附則第七条第二項（給与所得等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3551-8/art-7/par-2 --- ## 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-20260918T180319-037, 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