# 所得税法 / Income Tax Act — 第二百十八条 (Article 218) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-218. 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: 第二百十八条 (Article 218)（納期の特例の要件を欠いた場合の届出） — address `art-218` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-218 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-218 - 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. --- ### 第二百十八条（納期の特例の要件を欠いた場合の届出） — Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied caption: machine translation, not official art-218 · https://japanlaw.org/ja/income-tax-act/art-218 · https://japanlaw.org/l/340AC0000000033/art-218 **第一項** 第二百十六条（源泉徴収に係る所得税の納期の特例）の承認を受けた者は、その承認に係る事務所等において給与等の支払を受ける者が常時十人未満でなくなつた場合には、遅滞なく、その旨その他財務省令で定める事項を記載した届出書を当該事務所等の所在地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、その提出の日の属する同条に規定する期間以後の期間については、その承認は、その効力を失うものとする。 art-218/par-1 · https://japanlaw.org/ja/income-tax-act/art-218/par-1 · https://japanlaw.org/l/340AC0000000033/art-218/par-1 If the persons receiving payment of a salary or other wage at the office or similar place for which a person has obtained the approval referred to in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) are no longer regularly fewer than ten, that person must submit a written notification stating that fact and any other particulars specified by Ministry of Finance Order to the competent district director for the location of that office or similar place without delay. In such a case, when the written notification has been submitted, the approval is to cease to be effective for the periods on and after the period prescribed in that Article that includes the day of submission. machine translation, not official --- ## Cites - art-218/par-1: 第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第二百十九条第一項（承認の取消し等があつた場合の納期の特例） — https://japanlaw.org/ja/income-tax-act/art-219/par-1 · https://japanlaw.org/l/340AC0000000033/art-219/par-1 - 所得税法施行規則 第七十九条第一項（納期の特例の要件を欠いた場合の届出書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-79/par-1 · https://japanlaw.org/l/340M50000040011/art-79/par-1 - 所得税法施行規則 第七十九条第一項第一号（納期の特例の要件を欠いた場合の届出書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-79/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-79/par-1/item-1 --- ## 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-20260918T180319-039, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, 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