# 所得税法 / Income Tax Act — 第二百十一条 (Article 211)

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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: 第二百十一条 (Article 211)（徴収税額） — address `art-211`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-211
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-211
- 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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### 第二百十一条（徴収税額） — Amount of Taxes Withheld
<sup>caption: machine translation, not official</sup>
<sup>art-211 · https://japanlaw.org/ja/income-tax-act/art-211 · https://japanlaw.org/l/340AC0000000033/art-211</sup>

    **第一項**  前条の規定により徴収すべき所得税の額は、同条に規定する契約に基づき支払われる利益の分配の額に百分の二十の税率を乗じて計算した金額とする。
    <sup>art-211/par-1 · https://japanlaw.org/ja/income-tax-act/art-211/par-1 · https://japanlaw.org/l/340AC0000000033/art-211/par-1</sup>
    The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the amount of the distribution of profits paid under an agreement prescribed in that Article by a tax rate of 20 percent.
    <sup>machine translation, not official</sup>

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## Cites
- art-211/par-1: 前条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/ja/income-tax-act/art-210 · https://japanlaw.org/l/340AC0000000033/art-210

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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
- This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05