# 所得税法 / Income Tax Act — 第二百十三条 (Article 213) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-213. 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: 第二百十三条 (Article 213)（徴収税額） — address `art-213` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-213 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-213 - 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. --- ### 第二百十三条（徴収税額） — (Amount of Taxes Withheld) caption: Ministry of Justice translation — Japanese Law Translation Database System art-213 · https://japanlaw.org/ja/income-tax-act/art-213 · https://japanlaw.org/l/340AC0000000033/art-213 **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定める金額とする。 art-213/par-1 · https://japanlaw.org/ja/income-tax-act/art-213/par-1 · https://japanlaw.org/l/340AC0000000033/art-213/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: Ministry of Justice translation — Japanese Law Translation Database System **一** 前条第一項に規定する国内源泉所得（次号及び第三号に掲げるものを除く。）　その金額（次に掲げる国内源泉所得については、それぞれ次に定める金額）に百分の二十の税率を乗じて計算した金額 art-213/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1 domestic source income as prescribed in paragraph (1) of the preceding Article (other than what is set forth in the following item and item (iii)): the amount calculated when that domestic source income (or the amount set forth in each of the following clauses for domestic source income as set forth in the clause) is multiplied by a tax rate of 20 percent: Ministry of Justice translation — Japanese Law Translation Database System changed by another Act: Article 28, paragraph (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) adds the special income tax for reconstruction (復興特別所得税) to what is withheld, worked out on the income tax this item gives. Read it in this collection — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-2 (note: editorial:outside-changes-held-2026-10-10) **イ** 第百六十一条第一項第十二号ロ（国内源泉所得）に掲げる年金　その支払われる年金の額から五万円にその支払われる年金の額に係る月数を乗じて計算した金額を控除した残額 art-213/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1/sub-1 pensions as set forth in Article 161, paragraph (1), item (xii), (b) (Domestic Source Income): the amount remaining after 50,000 yen is multiplied by the number of months in which the pension is paid and the product is deducted from the pension that is paid; machine translation, not official **ロ** 第百六十一条第一項第十三号に掲げる賞金　その金額（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）から五十万円を控除した残額 art-213/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1/sub-2 monetary awards as set forth in Article 161, paragraph (1), item (xiii): the amount remaining after 500,000 yen is deducted from the monetary award (or from the amount calculated pursuant to Cabinet Order as the value of the award at the time of payment, if the award is paid other than in monies); machine translation, not official **ハ** 第百六十一条第一項第十四号に掲げる年金　同号に規定する契約に基づいて支払われる年金の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その支払われる年金の額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残額 art-213/par-1/item-1/sub-3 · https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1/sub-3 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1/sub-3 pensions as set forth in Article 161, paragraph (1), item (xiv): the amount remaining after the part of the insurance premiums or installment deposits paid based on a contract as prescribed in that item which is calculated pursuant to Cabinet Order as being part of the amount of the pension that will be paid is deducted from the amount of pension to be paid under that contract. machine translation, not official **二** 第百六十一条第一項第五号に掲げる国内源泉所得　その金額に百分の十の税率を乗じて計算した金額 art-213/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-2 domestic source income as set forth in Article 161, paragraph (1), item (v): the amount calculated when that domestic source income is multiplied by a tax rate of ten percent; machine translation, not official **三** 第百六十一条第一項第八号及び第十五号に掲げる国内源泉所得　その金額に百分の十五の税率を乗じて計算した金額 art-213/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-3 domestic source income as set forth in Article 161, paragraph (1), item (viii) and item (xv): the amount calculated when each of these is multiplied by a tax rate of 15 percent. machine translation, not official **第二項** 前条第三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定める金額とする。 art-213/par-2 · https://japanlaw.org/ja/income-tax-act/art-213/par-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-2 Income taxes must be withheld pursuant to paragraph (3) of the preceding Article in the amounts that each of the following items prescribes for the category to which the item refers: Ministry of Justice translation — Japanese Law Translation Database System **一** 前条第三項に規定する利子等、給付補塡金、利息、利益又は差益　その金額に百分の十五の税率を乗じて計算した金額 art-213/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-213/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-2/item-1 interest and similar income, compensation for periodic deposits, finance charges, profits, or margin profits prescribed in paragraph (3) of the preceding Article:the amount calculated when each of these is multiplied by a tax rate of 15 percent; Ministry of Justice translation — Japanese Law Translation Database System **二** 前条第三項に規定する配当等又は利益の分配　その金額に百分の二十の税率を乗じて計算した金額 art-213/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-213/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-2/item-2 dividends and similar income or distributions of profits prescribed in paragraph (3) of the preceding Article:the amount calculated when each of these is multiplied by a tax rate of 20 percent; Ministry of Justice translation — Japanese Law Translation Database System **三** 前条第三項に規定する賞金　その金額（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-213/par-2/item-3 · https://japanlaw.org/ja/income-tax-act/art-213/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-213/par-2/item-3 monetary awards prescribed in paragraph (3) of the preceding Article:the amount calculated when the amount prescribed by Cabinet Order is deducted from the monetary award (or from the amount calculated pursuant to Cabinet Order as the value of the award at the time of payment, if the award is paid other than in monies), and then multiplying the remaining amount by a tax rate of ten percent. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-213/par-1: 前条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - art-213/par-1/item-1: 前条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - art-213/par-1/item-1: 次号 → 所得税法 第二百十三条第一項第二号 (Article 213, paragraph (1), item (ii)), art-213/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-2 - art-213/par-1/item-1: 第三号 → 所得税法 第二百十三条第一項第三号 (Article 213, paragraph (1), item (iii)), art-213/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-3 - art-213/par-1/item-1/sub-1: 第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12 - art-213/par-1/item-1/sub-2: 第百六十一条第一項第十三号 → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13 - art-213/par-1/item-1/sub-3: 第百六十一条第一項第十四号 → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14 - art-213/par-1/item-2: 第百六十一条第一項第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5 - art-213/par-1/item-3: 第百六十一条第一項第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8 - art-213/par-1/item-3: 第十五号 → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15 - art-213/par-2: 前条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - art-213/par-2/item-1: 前条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - art-213/par-2/item-2: 前条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - art-213/par-2/item-3: 前条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 所得税法 第二百十三条第一項第一号（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1 - 所得税法 附則第四条第一項（内国法人が支払を受ける賞金に対する所得税の課税に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-4/par-1 - 所得税法 附則第十三条第一項（非居住者に対する所得税の課税標準等に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-13/par-1 - 所得税法 附則第四条第一項（非居住者の受ける賞金に係る課税標準に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3501-13/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3501-13/art-4/par-1 - 所得税法 附則第二十三条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3621-96/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-23/par-1 - 所得税法 附則第三条第二項（非居住者又は外国法人の土地等の譲渡に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4021-12/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4021-12/art-3/par-2 - 所得税法 附則第四条第一項（公的年金等に係る国内源泉所得に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4021-12/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4021-12/art-4/par-1 - 所得税法 附則第三条第一項（公的年金等に係る国内源泉所得に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4161-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4161-14/art-3/par-1 - 所得税法 附則第十四条第一項（公的年金等に係る国内源泉所得に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4301-7/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4301-7/art-14/par-1 - 所得税法施行規則 第五十三条第一項第五号（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-5 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-5 - 租税特別措置法 第八条の二第四項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-4 - 租税特別措置法 第九条の三第一項（上場株式等の配当等に係る源泉徴収税率等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1 - 租税特別措置法 第九条の六第二項（特定目的会社の利益の配当に係る源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-2 - 租税特別措置法 第四十一条の十五の三第三項（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3 - 租税特別措置法 第四十一条の二十二第三項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3 - 租税特別措置法 附則第三条第三項（利子所得に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-3 - 租税特別措置法 附則第四条第三項（配当所得に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-4/par-3 --- ## Sources - claude-opus-5-5 — Notes that another Act in this collection changes a figure, written for this site, written 2026-10-10 - 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