# 所得税法 / Income Tax Act — 第二百十条 (Article 210)

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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: 第二百十条 (Article 210)（源泉徴収義務） — address `art-210`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-210
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-210
- 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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### 第二百十条（源泉徴収義務） — Obligation to Withhold Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-210 · https://japanlaw.org/ja/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210</sup>

    **第一項**  居住者に対し国内において匿名組合契約（これに準ずる契約として政令で定めるものを含む。）に基づく利益の分配につき支払をする者は、その支払の際、その利益の分配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-210/par-1 · https://japanlaw.org/ja/income-tax-act/art-210/par-1 · https://japanlaw.org/l/340AC0000000033/art-210/par-1</sup>
    A person making a payment to a Resident, in Japan, for a distribution of profits under a silent partnership agreement (including an agreement specified by Cabinet Order as being equivalent thereto) must withhold income taxes from that distribution of profits 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>

## Cited by

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

- 所得税法 第二百十一条第一項（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-211/par-1 · https://japanlaw.org/l/340AC0000000033/art-211/par-1
- 所得税法 第二百二十五条第一項第三号（支払調書及び支払通知書） — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- 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 附則第二十七条第二項（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-2 · https://japanlaw.org/l/340AC0000000033/suppl-3401-33/art-27/par-2
- 所得税法 附則第十八条第二項（匿名組合契約等に基づく利益の分配に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-18/par-2
- 所得税法 附則第十八条第三項（匿名組合契約等に基づく利益の分配に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-18/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-18/par-3
- 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
- 所得税法施行規則 第八十五条第一項（匿名組合契約等の利益の分配の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1 · https://japanlaw.org/l/340M50000040011/art-85/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-20260918T180319-038, 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