# 所得税法 / Income Tax Act — 第二百二十三条 (Article 223)
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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: 第二百二十三条 (Article 223)（源泉徴収に係る所得税について納付があつたものとみなす場合） — address `art-223`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-223
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-223
- 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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### 第二百二十三条（源泉徴収に係る所得税について納付があつたものとみなす場合） — When Withheld Income Taxes Are Deemed to Have Been Paid
caption: machine translation, not official
art-223 · https://japanlaw.org/ja/income-tax-act/art-223 · https://japanlaw.org/l/340AC0000000033/art-223
**第一項** 第一章から第五章まで（源泉徴収）の規定により所得税の徴収がされたときは、これらの規定による徴収をされるべき者に対する所得税の還付又は充当については、これらの規定により所得税を徴収して納付すべき者がその所得税を国に納付すべき日（徴収の日がその納付すべき日後である場合には、その徴収の日）においてその納付があつたものとみなす。
art-223/par-1 · https://japanlaw.org/ja/income-tax-act/art-223/par-1 · https://japanlaw.org/l/340AC0000000033/art-223/par-1
When income taxes have been withheld pursuant to the provisions of Chapter I through Chapter V (Withholding), for the purposes of a refund or Appropriation of income taxes to the person from whom taxes are to be withheld under those provisions, the payment is deemed to have been made on the day on which the person required to withhold and pay over income taxes pursuant to those provisions is required to pay those income taxes to the national government (or on the day of withholding, if the day of withholding is after the day on which they are required to be paid).
machine translation, not official
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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-20260918T180319-040, 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