# 所得税法 / Income Tax Act — 第二百九条 (Article 209)

- 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: 第二百九条 (Article 209)（源泉徴収を要しない年金） — address `art-209`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-209
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-209
- 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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### 第二百九条（源泉徴収を要しない年金） — Pensions Exempt from Withholding
<sup>caption: machine translation, not official</sup>
<sup>art-209 · https://japanlaw.org/ja/income-tax-act/art-209 · https://japanlaw.org/l/340AC0000000033/art-209</sup>

    **第一項**  次に掲げる年金の支払をする者は、当該年金については、第二百七条（源泉徴収義務）の規定にかかわらず、所得税を徴収して納付することを要しない。
    <sup>art-209/par-1 · https://japanlaw.org/ja/income-tax-act/art-209/par-1 · https://japanlaw.org/l/340AC0000000033/art-209/par-1</sup>
    A person paying any of the following pensions is not required to withhold and pay over income taxes on that pension, notwithstanding the provisions of Article 207 (Obligation to Withhold Taxes):
    <sup>machine translation, not official</sup>

      **一**  第二百七条に規定する契約に基づく年金の年額から当該契約に基づいて払い込まれた保険料又は掛金の額のうち当該年金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が政令で定める金額に満たない場合における当該年金
      <sup>art-209/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-1</sup>
      a pension based on a contract prescribed in Article 207, if the amount remaining after deducting, from the annual amount of the pension, the amount calculated pursuant to Cabinet Order as the portion of the insurance premiums or contributions paid under that contract which corresponds to the pension is less than the amount specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **二**  第二百七条に規定する契約に基づく年金のうち当該年金の支払を受ける者と当該契約に係る保険法（平成二十年法律第五十六号）第二条第三号（定義）に規定する保険契約者とが異なる契約その他の政令で定める契約に基づく年金
      <sup>art-209/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2</sup>
      among pensions based on contracts prescribed in Article 207, a pension based on a contract under which the person receiving payment of the pension differs from the policyholder prescribed in Article 2, item (iii) (Definitions) of the Insurance Act (Act No. 56 of 2008) under that contract, or on any other contract specified by Cabinet Order.
      <sup>machine translation, not official</sup>

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## Cites
- art-209/par-1: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207
- art-209/par-1/item-1: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207
- art-209/par-1/item-2: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207
- art-209/par-1/item-2: 保険法（平成二十年法律第五十六号）第二条第三号 → e-Gov law 420AC0000000056, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection

## Cited by

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

- 所得税法 第百六十一条第一項第十四号（国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- 所得税法 第二百二十五条第一項第八号（支払調書及び支払通知書） — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- 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

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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-20260918T180319-038, 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