# 所得税法 / Income Tax Act — 第二百三十九条 (Article 239)

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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: 第二百三十九条 (Article 239) — address `art-239`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-239
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-239
- 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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### 第二百三十九条
<sup>art-239 · https://japanlaw.org/ja/income-tax-act/art-239 · https://japanlaw.org/l/340AC0000000033/art-239</sup>

**第一項**  偽りその他不正の行為により、第百八十一条（利子所得及び配当所得に係る源泉徴収義務）、第百八十三条（給与所得に係る源泉徴収義務）、第百九十条（年末調整に係る源泉徴収義務）、第百九十二条（年末調整に係る不足額の源泉徴収義務）、第百九十九条（退職所得に係る源泉徴収義務）、第二百三条の二（公的年金等に係る源泉徴収義務）、第二百四条第一項（報酬、料金等に係る源泉徴収義務）、第二百七条（生命保険契約等に基づく年金に係る源泉徴収義務）、第二百九条の二（定期積金の給付補塡金等に係る源泉徴収義務）、第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）又は第二百十二条（非居住者又は法人の所得に係る源泉徴収義務）の規定により徴収されるべき所得税を免れた者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
<sup>art-239/par-1 · https://japanlaw.org/ja/income-tax-act/art-239/par-1 · https://japanlaw.org/l/340AC0000000033/art-239/par-1</sup>
A person who, by deception or other wrongful act, evades income tax that is to be withheld pursuant to the provisions of Article 181 (Obligation to Withhold Tax on Interest Income and Dividend Income), Article 183 (Obligation to Withhold Tax on Salary Income), Article 190 (Obligation to Withhold Tax in Year-End Adjustments), Article 192 (Obligation to Withhold Shortfalls Found in Year-End Adjustments), Article 199 (Obligation to Withhold Tax on Retirement Income), Article 203-2 (Obligation to Withhold Tax on Public Pensions and Retirement Packages), Article 204, paragraph (1) (Obligation to Withhold Tax on Compensation, Fees, and Similar Payments), Article 207 (Obligation to Withhold Tax on Pensions Based on Life Insurance Policies and Similar Contracts), Article 209-2 (Obligation to Withhold Tax on Compensation for Periodic Deposits under Installment Savings and Similar Payments), Article 210 (Obligation to Withhold Tax on Distributions of Profits under Silent Partnership Agreements and Similar Agreements), or Article 212 (Obligation to Withhold Tax on the Income of Nonresidents or Corporations) is punished by imprisonment for not more than 10 years or a fine of not more than 1,000,000 yen, or both.
<sup>machine translation, not official</sup>

**第二項**  前項の免れた所得税の額が百万円を超えるときは、情状により、同項の罰金は、百万円を超えその免れた所得税の額に相当する金額以下とすることができる。
<sup>art-239/par-2 · https://japanlaw.org/ja/income-tax-act/art-239/par-2 · https://japanlaw.org/l/340AC0000000033/art-239/par-2</sup>
If the amount of income tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 1,000,000 yen but not more than an amount equivalent to the amount of income tax evaded.
<sup>machine translation, not official</sup>

**第三項**  第二百三条第一項（退職所得の受給に関する申告書）の規定による申告書を提出しないで第百九十九条及び第二百一条第一項（退職所得に係る源泉徴収税額）の規定により徴収されるべき所得税を免れた者は、一年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
<sup>art-239/par-3 · https://japanlaw.org/ja/income-tax-act/art-239/par-3 · https://japanlaw.org/l/340AC0000000033/art-239/par-3</sup>
A person who, without submitting a return under Article 203, paragraph (1) (Return Concerning Receipt of Retirement Income), evades income tax that is to be withheld pursuant to the provisions of Article 199 and Article 201, paragraph (1) (Amount of Tax Withheld on Retirement Income) is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen, or both.
<sup>machine translation, not official</sup>

**第四項**  前項の免れた所得税の額が五十万円を超えるときは、情状により、同項の罰金は、五十万円を超えその免れた所得税の額に相当する金額以下とすることができる。
<sup>art-239/par-4 · https://japanlaw.org/ja/income-tax-act/art-239/par-4 · https://japanlaw.org/l/340AC0000000033/art-239/par-4</sup>
If the amount of income tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 500,000 yen but not more than an amount equivalent to the amount of income tax evaded.
<sup>machine translation, not official</sup>

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## Cites
- art-239/par-1: 第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act/art-181 · https://japanlaw.org/l/340AC0000000033/art-181
- art-239/par-1: 第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 · https://japanlaw.org/l/340AC0000000033/art-183
- art-239/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-239/par-1: 第百九十二条 → 所得税法 第百九十二条 (Article 192), art-192 — https://japanlaw.org/ja/income-tax-act/art-192 · https://japanlaw.org/l/340AC0000000033/art-192
- art-239/par-1: 第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-239/par-1: 第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2
- art-239/par-1: 第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-239/par-1: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 · https://japanlaw.org/l/340AC0000000033/art-207
- art-239/par-1: 第二百九条の二 → 所得税法 第二百九条の二 (Article 209-2), art-209-2 — https://japanlaw.org/ja/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2
- art-239/par-1: 第二百十条 → 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
- art-239/par-1: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-239/par-2: 前項 → 所得税法 第二百三十九条第一項 (Article 239, paragraph (1)), art-239/par-1 — https://japanlaw.org/ja/income-tax-act/art-239/par-1 · https://japanlaw.org/l/340AC0000000033/art-239/par-1
- art-239/par-3: 第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- art-239/par-3: 第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- art-239/par-3: 第二百一条第一項 → 所得税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/ja/income-tax-act/art-201/par-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1
- art-239/par-4: 前項 → 所得税法 第二百三十九条第三項 (Article 239, paragraph (3)), art-239/par-3 — https://japanlaw.org/ja/income-tax-act/art-239/par-3 · https://japanlaw.org/l/340AC0000000033/art-239/par-3

## Cited by

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

- 所得税法 第二百三十九条第二項 — https://japanlaw.org/ja/income-tax-act/art-239/par-2 · https://japanlaw.org/l/340AC0000000033/art-239/par-2
- 所得税法 第二百三十九条第四項 — https://japanlaw.org/ja/income-tax-act/art-239/par-4 · https://japanlaw.org/l/340AC0000000033/art-239/par-4
- 所得税法 第二百四十三条第一項 — https://japanlaw.org/ja/income-tax-act/art-243/par-1 · https://japanlaw.org/l/340AC0000000033/art-243/par-1
- 所得税法 第二百四十三条第二項 — https://japanlaw.org/ja/income-tax-act/art-243/par-2 · https://japanlaw.org/l/340AC0000000033/art-243/par-2

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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-20260918T180319-043, 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