# 所得税法 / Income Tax Act — 第二百七条 (Article 207)

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- 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: 第二百七条 (Article 207)（源泉徴収義務） — address `art-207`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-207
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-207
- 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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### 第二百七条（源泉徴収義務） — Obligation to Withhold Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-207 · https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207</sup>

    **第一項**  居住者に対し国内において次に掲げる契約その他政令で定める年金に係る契約に基づく年金の支払をする者は、その支払の際、その年金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
    <sup>art-207/par-1 · https://japanlaw.org/ja/income-tax-act/art-207/par-1 · https://japanlaw.org/l/340AC0000000033/art-207/par-1</sup>
    A person paying, in Japan, a Resident a pension based on a contract set forth in one of the following items or any other contract concerning a pension specified by Cabinet Order must withhold income taxes from the pension at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
    <sup>machine translation, not official</sup>

      **一**  第七十六条第六項第一号から第四号まで（生命保険料控除）に掲げる契約
      <sup>art-207/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-1</sup>
      a contract set forth in Article 76, paragraph (6), items (i) through (iv) (Life Insurance Premium Deduction);
      <sup>machine translation, not official</sup>

      **二**  第七十七条第二項各号（地震保険料控除）に掲げる契約
      <sup>art-207/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-2</sup>
      a contract set forth in one of the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction);
      <sup>machine translation, not official</sup>

      **三**  前二号に掲げる契約に類する契約で政令で定めるもの
      <sup>art-207/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-3</sup>
      a contract similar to a contract set forth in the preceding two items which is specified by Cabinet Order.
      <sup>machine translation, not official</sup>

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## Cites
- art-207/par-1/item-1: 第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第一号 (Article 76, paragraph (6), item (i)), art-76/par-6/item-1 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-1
- art-207/par-1/item-1: 第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第二号 (Article 76, paragraph (6), item (ii)), art-76/par-6/item-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-2
- art-207/par-1/item-1: 第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第三号 (Article 76, paragraph (6), item (iii)), art-76/par-6/item-3 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-3
- art-207/par-1/item-1: 第七十六条第六項第一号から第四号まで → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-6/item-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-6/item-4
- art-207/par-1/item-2: 第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act/art-77/par-2 · https://japanlaw.org/l/340AC0000000033/art-77/par-2
- art-207/par-1/item-3: 前二号 → 所得税法 第二百七条第一項第一号 (Article 207, paragraph (1), item (i)), art-207/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-1
- art-207/par-1/item-3: 前二号 → 所得税法 第二百七条第一項第二号 (Article 207, paragraph (1), item (ii)), art-207/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-2

## Cited by

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

- 所得税法 第二百七条第一項第三号（源泉徴収義務） — https://japanlaw.org/ja/income-tax-act/art-207/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-207/par-1/item-3
- 所得税法 第二百八条第一項（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-208/par-1 · https://japanlaw.org/l/340AC0000000033/art-208/par-1
- 所得税法 第二百九条第一項（源泉徴収を要しない年金） — https://japanlaw.org/ja/income-tax-act/art-209/par-1 · https://japanlaw.org/l/340AC0000000033/art-209/par-1
- 所得税法 第二百九条第一項第一号（源泉徴収を要しない年金） — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-1
- 所得税法 第二百九条第一項第二号（源泉徴収を要しない年金） — https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- 所得税法 第二百三十九条第一項 — https://japanlaw.org/ja/income-tax-act/art-239/par-1 · https://japanlaw.org/l/340AC0000000033/art-239/par-1
- 所得税法 第二百四十条第一項 — https://japanlaw.org/ja/income-tax-act/art-240/par-1 · https://japanlaw.org/l/340AC0000000033/art-240/par-1
- 所得税法 第二百四十条第三項 — https://japanlaw.org/ja/income-tax-act/art-240/par-3 · https://japanlaw.org/l/340AC0000000033/art-240/par-3
- 所得税法 第二百四十二条第一項第三号 — https://japanlaw.org/ja/income-tax-act/art-242/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-3
- 所得税法 附則第二十七条第一項（報酬、料金等に係る源泉徴収に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27/par-1
- 所得税法 附則第七条第一項（源泉徴収を要しない年金に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4231-82/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4231-82/art-7/par-1
- 所得税法施行規則 第五十三条第一項第四号（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-4 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-4

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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-20260918T180319-037, 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