# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の十二 (Article 41-3-12)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の三の十二 (Article 41-3-12)（年末調整に係る所得金額調整控除） — address `art-41-3-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-12
- Every provision below carries its address and both URLs on the line under it.
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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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### 第四十一条の三の十二（年末調整に係る所得金額調整控除） — Income Amount Adjustment Deduction Pertaining to Year-End Adjustment
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12</sup>

  **第一項**  居住者が、その年に所得税法第百九十条の規定の適用を受ける同条に規定する給与等（以下この条において「給与等」という。）の支払を受けるべき場合において、この項の規定の適用を受けようとする旨、その居住者が前条第一項の特別障害者に該当する旨又は同項の扶養親族若しくは同一生計配偶者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書をその給与等の支払者を経由してその給与等に係る所得税の同法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その年のその給与等に対する同法第百九十条の規定の適用については、同条第二号に規定する給与所得控除後の給与等の金額は、当該金額に相当する金額から前条第一項の規定による控除をされる金額に相当する金額を控除した金額に相当する金額とする。
  <sup>art-41-3-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1</sup>
  Where a resident is to receive payment, in a year, of a salary or other wage prescribed in Article 190 of the Income Tax Act to which the provisions of that Article apply (hereinafter referred to in this Article as a "salary or other wage"), if the resident has submitted a return stating to the effect that the resident seeks the application of the provisions of this paragraph, to the effect that the resident falls under the category of a Person with a Particular Disability referred to in paragraph (1) of the preceding Article, or the name and individual number (or, for a person who does not have an individual number, the name) of the Dependent or the spouse in the same household referred to in that paragraph, and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) for the income tax on that salary or other wage, then, with regard to the application of the provisions of Article 190 of that Act to that salary or other wage for that year, the amount of salary or other wage after the salary income deduction prescribed in item (ii) of that Article is the amount obtained by deducting an amount equivalent to the amount to be deducted under the provisions of paragraph (1) of the preceding Article from an amount equivalent to that amount.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する申告書は、同項の給与等の支払者からその年最後に給与等の支払を受ける日の前日までに、提出しなければならない。
  <sup>art-41-3-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-2</sup>
  The return prescribed in the preceding paragraph must be submitted no later than the day before the day on which the resident is to receive the last payment of a salary or other wage for that year from the person paying the salary or other wage referred to in that paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の場合において、同項に規定する申告書をその提出の際に経由すべき給与等の支払者が受け取つたときは、当該申告書は、その受け取つた日に同項に規定する税務署長に提出されたものとみなす。
  <sup>art-41-3-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-3</sup>
  In the case referred to in paragraph (1), when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the day on which the person received it.
  <sup>machine translation, not official</sup>

  **第四項**  給与等の支払を受ける第一項の居住者は、同項に規定する申告書の提出の際に経由すべき給与等の支払者が所得税法第百九十八条第二項に規定する政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該申告書に記載すべき事項を電磁的方法（同項に規定する電磁的方法をいう。）により提供することができる。この場合においては、同項後段の規定を準用する。
  <sup>art-41-3-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4</sup>
  A resident referred to in paragraph (1) who receives payment of a salary or other wage may, if the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to that person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph), in lieu of submitting the return. In this case, the provisions of the second sentence of that paragraph apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書を」とあるのは「申告書に記載すべき事項を」と、「受け取つた」とあるのは「提供を受けた」とする。
  <sup>art-41-3-12/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-5</sup>
  With regard to the application of the provisions of paragraph (3) in the case where the provisions of the preceding paragraph apply, the phrase "has received the return" in that paragraph is deemed to be replaced with "has been provided with the matters to be stated in the return", and the phrase "the person received it" is deemed to be replaced with "the person was provided with them".
  <sup>machine translation, not official</sup>

  **第六項**  第一項に規定する申告書の提出を受ける同項の給与等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき同項の扶養親族又は同一生計配偶者（以下この項において「扶養親族等」という。）の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、当該扶養親族等に係る第一項の居住者から同項に規定する申告書又は所得税法第百九十八条第四項各号に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第一項の規定にかかわらず、当該給与等の支払者に提出する同項に規定する申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されている扶養親族等の氏名又は個人番号と異なるときは、この限りでない。
  <sup>art-41-3-12/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6</sup>
  Where the person paying the salary or other wage referred to in paragraph (1) who receives the submission of the return prescribed in that paragraph keeps, pursuant to the provisions of Order of the Ministry of Finance, a book stating the names, individual numbers and other matters of the Dependents or the spouse in the same household referred to in that paragraph (hereinafter referred to in this paragraph as "dependents and similar persons") that are to be stated in the return (limited to a book prepared upon receiving, before the submission of the return, the submission of a return prescribed in paragraph (1) or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act from the resident referred to in paragraph (1) to whom the dependents and similar persons pertain), the resident is not required, notwithstanding the provisions of paragraph (1), to state the individual numbers stated in the book in the return prescribed in that paragraph that the resident submits to that person paying the salary or other wage; provided, however, that this does not apply if a name or individual number to be stated in the return differs from the name or individual number of the dependents and similar persons stated in the book.
  <sup>machine translation, not official</sup>

  **第七項**  第一項の規定の適用がある場合には、次に定めるところによる。
  <sup>art-41-3-12/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7</sup>
  Where the provisions of paragraph (1) apply, the following applies:
  <sup>machine translation, not official</sup>

    **一**  所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び租税特別措置法第四十一条の三の十二第一項（年末調整に係る所得金額調整控除）」とする。
    <sup>art-41-3-12/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-1</sup>
    with regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act, the phrase "through Chapter VI (Withholding at the Source)" in that item is deemed to be replaced with "through Chapter VI (Withholding at the Source) and Article 41-3-12, paragraph (1) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction Pertaining to Year-End Adjustment)";
    <sup>machine translation, not official</sup>

    **二**  所得税法第百九十八条第四項の規定の適用については、同項中「次に掲げる申告書」とあるのは、「次に掲げる申告書又は租税特別措置法第四十一条の三の十二第一項（年末調整に係る所得金額調整控除）に規定する申告書」とする。
    <sup>art-41-3-12/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-2</sup>
    with regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act, the phrase "the following returns" in that paragraph is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-12, paragraph (1) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction Pertaining to Year-End Adjustment)".
    <sup>machine translation, not official</sup>

---

## Cites
- art-41-3-12/par-1: 所得税法第百九十条 → 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-41-3-12/par-1: 同法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-41-3-12/par-1: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-41-3-12/par-1: 同条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-41-3-12/par-1: この項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-1: この条 → 租税特別措置法 第四十一条の三の十二 (Article 41-3-12), art-41-3-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12
- art-41-3-12/par-1: 前条第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-12/par-2: 前項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-3: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-4: 所得税法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-41-3-12/par-4: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-5: 第三項 → 租税特別措置法 第四十一条の三の十二第三項 (Article 41-3-12, paragraph (3)), art-41-3-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-3
- art-41-3-12/par-5: 前項 → 租税特別措置法 第四十一条の三の十二第四項 (Article 41-3-12, paragraph (4)), art-41-3-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4
- art-41-3-12/par-6: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-12/par-6: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-6: この項 → 租税特別措置法 第四十一条の三の十二第六項 (Article 41-3-12, paragraph (6)), art-41-3-12/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6
- art-41-3-12/par-7: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-7/item-1: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-45 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-45
- art-41-3-12/par-7/item-1: 租税特別措置法第四十一条の三の十二第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-7/item-2: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-12/par-7/item-2: 租税特別措置法第四十一条の三の十二第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1

## Cited by

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

- 租税特別措置法 第四十一条の三の七第十項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-10
- 租税特別措置法 第四十一条の三の八第五項（令和六年における年末調整に係る特別控除の額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-5
- 租税特別措置法 第四十一条の三の十二第一項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- 租税特別措置法 第四十一条の三の十二第二項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-2
- 租税特別措置法 第四十一条の三の十二第三項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-3
- 租税特別措置法 第四十一条の三の十二第四項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4
- 租税特別措置法 第四十一条の三の十二第五項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-5
- 租税特別措置法 第四十一条の三の十二第六項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6
- 租税特別措置法 第四十一条の三の十二第七項（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7
- 租税特別措置法 第四十一条の三の十二第七項第一号（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-1
- 租税特別措置法 第四十一条の三の十二第七項第二号（年末調整に係る所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-2
- 租税特別措置法 附則第八十条第一項（年末調整に係る所得金額調整控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-80/par-1
- 租税特別措置法 附則第三十七条第二項（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-081, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07