Income Tax Act
所得税法
Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 934 terms: 201 with the Ministry of Justice's English, 733 in our translation, marked as such.
居住者
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
国内に住所を有し、又は現在まで引き続いて一年以上居所を有する個人
非居住者
国内
源泉徴収
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
第四編第一章から第六章まで（源泉徴収）の規定により所得税を徴収し及び納付すること
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正
確定申告書
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
第二編第五章第二節第一款及び第二款（確定申告）（第百六十六条において準用する場合を含む。）の規定による申告書（当該申告書に係る期限後申告書を含む。）
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力）、第四十四条の二（免責許可の決定等により債務免除を受けた場合の経済的利益の総収入金額不算入）、第五十二条（貸倒引当金）、第五十七条の四（株式交換等に係る譲渡所得等の特例）、第百五十一条の四（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）、第百五十九条（更正等による源泉徴収税額等の還付）、第百六十条（更正等による予納税額の還付）及び第二百二十八条の二（新株予約権の行使に関する調書）の場合を除き、国税通則法第二十五条（決定）の規定による決定
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
各種所得の金額
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
第二編第二章第二節第一款に規定する利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額及び雑所得の金額
相続人
An heir, including, wherever this Act uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
包括受遺者を含む
A corporation whose head office or principal office is in Japan.
国内に本店又は主たる事務所を有する法人
臨時所得
Income that arises on a one-off basis, such as a lump-sum signing fee received for agreeing to provide services, of kinds a Cabinet Order (政令) specifies.
役務の提供を約することにより一時に取得する契約金に係る所得その他の所得で臨時に発生するもののうち政令で定めるもの
扶養親族
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
居住者の親族（その居住者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号（市町村の採るべき措置）の規定により同号に規定する養護受託者に委託された老人でその居住者と生計を一にするもの（第五十七条第一項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十四号の五において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が五十八万円以下である者
Anywhere outside the area in which this Act is in force, that is, outside Japan.
この法律の施行地外の地域
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
内国法人以外の法人
純損失の金額
The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.
第六十九条第一項（損益通算）に規定する損失の金額のうち同条の規定を適用してもなお控除しきれない部分の金額
控除対象配偶者
A spouse in the same household (同一生計配偶者) of a resident whose own total income is 10 million yen or less.
同一生計配偶者のうち、合計所得金額が千万円以下である居住者の配偶者
This Act as amended by Article 1 of Act No. 6 of 2007.
予定納税額
The income tax that must be paid in advance during the year under Article 104, paragraph (1) or, for special farming income earners, Article 107, paragraph (1), including where Article 166 applies those rules to nonresidents.
第百四条第一項（予定納税額の納付）又は第百七条第一項（特別農業所得者の予定納税額の納付）（これらの規定を第百六十六条（申告、納付及び還付）において準用する場合を含む。）の規定により納付すべき所得税の額
A margin transaction or similar transaction not yet settled, as described in Article 60-2, paragraph (2), which is treated as settled when the person leaves Japan.
未決済デリバティブ取引
A derivatives transaction not yet settled, as described in Article 60-2, paragraph (3), which is treated as settled when the person leaves Japan.
有価証券
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and similar instruments a Cabinet Order (政令) specifies.
金融商品取引法第二条第一項に規定する有価証券その他これに準ずるもので政令で定めるもの
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
国税通則法第十九条第三項（修正申告）に規定する修正申告書
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
居住者については、国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで国内に住所及び居所を有しないこととなることをいい、非居住者については、同項の規定による納税管理人の届出をしないで国内に居所を有しないこととなること（国内に居所を有しない非居住者で恒久的施設を有するものについては、恒久的施設を有しないこととなることとし、国内に居所を有しない非居住者で恒久的施設を有しないものについては、国内において行う第百六十一条第一項第六号（国内源泉所得）に規定する事業を廃止することとする。）
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
This Act as amended by Article 2 of Act No. 96 of 1987.
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
次に掲げるものをいう。ただし、我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、その条約の適用を受ける非居住者又は外国法人については、その条約において恒久的施設と定められたもの（国内にあるものに限る。）とする
Income from fishing catches, copyright royalties and other income that varies greatly from year to year, of kinds a Cabinet Order (政令) specifies.
漁獲から生ずる所得、著作権の使用料に係る所得その他の所得で年々の変動の著しいもののうち政令で定めるもの
還付加算金
Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
国税通則法第五十八条第一項（還付加算金）に規定する還付加算金
Securities and interests in contributions under a silent partnership contract (匿名組合契約), other than securities representing a right to acquire shares free of charge or at an advantageous price that would produce domestic source income (国内源泉所得) and other securities a Cabinet Order (政令) specifies, as Article 60-2, paragraph (1) defines them for its rule treating such holdings as sold when their holder leaves Japan.
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
第百九十条（年末調整）及び第百九十一条（過納額の還付）の場合を除き、国税通則法第五十七条第一項（充当）の規定による充当
This Act as it stood before Article 1 of Act No. 6 of 2007 amended it.
This Act as amended by Article 1 of Act No. 10 of 2006.
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
法人税法（昭和四十年法律第三十四号）第二条第二十九号の二（定義）に規定する法人課税信託
合同運用信託
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き受けた金銭信託で、共同しない多数の委託者の信託財産を合同して運用するもの（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二項（定義）に規定する委託者非指図型投資信託及びこれに類する外国投資信託（同条第二十四項に規定する外国投資信託をいう。第十二号の二及び第十三号において同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）
国内源泉所得
Income with its source in Japan, as listed in Article 161, paragraph (1), on which nonresidents and foreign corporations are taxed.
次に掲げるもの
The day set in Article 1, item (vii) of the supplementary provisions of the 2007 amending law (Act No. 6 of 2007), the date the new Trust Act came into effect.
A person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.
精神上の障害により事理を弁識する能力を欠く常況にある者、失明者その他の精神又は身体に障害がある者で政令で定めるもの
Ceasing to have a domicile or residence in Japan, which under Article 60-2 is treated as selling the securities and similar assets the person holds at that moment.
国内に住所及び居所を有しないこととなること
Deposits and savings, including anything similar a Cabinet Order (政令) specifies.
預金及び貯金（これらに準ずるものとして政令で定めるものを含む。）
This Act as amended by Act No. 20 of 1967.
A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.
控除対象扶養親族並びに居住者の親族（その居住者の配偶者を除く。）及び児童福祉法第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童でその居住者と生計を一にするもの（青色事業専従者等を除く。）のうち年齢十九歳以上二十三歳未満の者で合計所得金額が百万円以下であるもの（控除対象扶養親族に該当しないものに限る。）
Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.
The date this Act (Act No. 33 of 1965) itself comes into effect.
確定申告期限
The deadline for filing a final tax return under Article 120, paragraph (1), or, where the person dies or leaves Japan during the year, the deadline under Article 125, paragraph (1) or Article 127, paragraph (1).
第百二十条第一項（確定所得申告）（第百六十六条において準用する場合を含む。）の規定による申告書の提出期限をいい、年の中途において死亡し、又は出国をした場合には、第百二十五条第一項（年の中途で死亡した場合の確定申告）又は第百二十七条第一項（年の中途で出国をする場合の確定申告）（これらの規定を第百六十六条において準用する場合を含む。）の規定による申告書の提出期限
青色申告書
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
第百四十三条（青色申告）（第百六十六条において準用する場合を含む。）の規定により青色の申告書によつて提出する確定申告書及び確定申告書に係る修正申告書
A business office, office or similar establishment; throughout Part III, which taxes nonresidents and foreign corporations, interest on deposits and savings placed at one in Japan counts as income with its source in Japan.
投資信託
An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.
投資信託及び投資法人に関する法律第二条第三項に規定する投資信託及び外国投資信託
The ten classes of income this Act distinguishes: interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.
第二編第二章第二節第一款（所得の種類及び各種所得の金額）に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得及び雑所得
源泉控除対象配偶者
The spouse of a resident whose total income is 9 million yen or less, who shares the resident's household budget, is not paid as a full-time worker in the resident's business, and has total income of 950,000 yen or less.
居住者（合計所得金額が九百万円以下であるものに限る。）の配偶者でその居住者と生計を一にするもの（青色事業専従者等を除く。）のうち、合計所得金額が九十五万円以下である者
This Act as amended by Article 1 of Act No. 13 of 2025.
This Act as amended by Act No. 113 of 1971.
This Act as amended by Article 1 of Act No. 15 of 1974.
A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.
法人税法第二条第二十九号ハに規定する特定受益証券発行信託
A person with a disability whose mental or physical disability is severe, as a Cabinet Order (政令) specifies.
障害者のうち、精神又は身体に重度の障害がある者で政令で定めるもの
非課税貯蓄申告書
The declaration a person must file with the district tax office director (税務署長), through the financial institution, before first placing savings under the tax exemption, stating among other things the maximum amount to be held tax-free.
This Act as amended by Article 1 of Act No. 8 of 2020.
寡婦
A person who is not a single parent (ひとり親) and who either has not remarried after divorcing her husband, supports a dependant, has total income of 5 million yen or less and has no partner in a relationship equivalent to marriage, or has not remarried after her husband's death (or whose husband is missing, as a Cabinet Order (政令) specifies) and meets the same income and partner conditions.
次に掲げる者でひとり親に該当しないもの
A gift, inheritance or bequest by which a resident's securities or similar assets pass to a nonresident, which Article 60-3 treats as a sale of them at that time.
合計所得金額
The total of a person's aggregate income, retirement income and timber income under Article 22, worked out without deducting losses carried forward from earlier years under Articles 70 and 71.
This Act as amended by Act No. 31 of 1966.
This Act as amended by Article 1 of Act No. 9 of 2015.
This Act as amended by Act No. 14 of 1969.
Bonds issued by public bodies and companies, including bonds a non-company corporation issues under a special law.
公債及び社債（会社以外の法人が特別の法律により発行する債券を含む。）
A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.
その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項（定義）に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われた公社債等運用投資信託（法人税法第二条第二十九号ロ（２）に掲げる投資信託に該当するものに限る。）
A person whose farming income (from rice, wheat, tobacco, fruit, vegetables, flowers, silkworms and similar) is more than seven tenths of their aggregate income for the year, with more than seven tenths of that farming income arising on or after 1 September.
その年において農業所得（米、麦、たばこ、果実、野菜若しくは花の生産若しくは栽培又は養蚕に係る事業その他これに類するものとして政令で定める事業から生ずる所得をいう。以下この号において同じ。）の金額が総所得金額の十分の七に相当する金額を超え、かつ、その年九月一日以後に生ずる農業所得の金額がその年中の農業所得の金額の十分の七を超える者
The office or similar place of a financial institution, trust business, financial instruments business operator or registered financial institution of a kind a Cabinet Order (政令) specifies, where people with disabilities and certain others place savings whose interest is tax-exempt.
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号
The base amount for a resident's income tax prepayments (予定納税): broadly the previous year's income tax on regular income, less the tax withheld at source on that income; when it is 150,000 yen or more, a third of it must be paid in July and another third in November.
This Act as amended by Act No. 21 of 1968.
This Act as amended by Act No. 36 of 1970.
勤労学生
A student at a school, a specialised training college or similar institution, or a trainee in accredited vocational training, who earns income from their own work and whose total income is 850,000 yen or less, of which no more than 100,000 yen comes from anything other than work.
次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十五万円以下であり、かつ、合計所得金額のうち給与所得等以外の所得に係る部分の金額が十万円以下であるもの
The Act as it stood before the amendment these supplementary provisions deal with.
A securities investment trust as defined in Article 2, paragraph (4) of the Act on Investment Trusts and Investment Corporations, or a similar foreign investment trust.
投資信託及び投資法人に関する法律第二条第四項に規定する証券投資信託及びこれに類する外国投資信託
公社債投資信託
A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.
証券投資信託のうち、その信託財産を公社債に対する投資として運用することを目的とするもので、株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。第二十四条（配当所得）、第二十五条（配当等とみなす金額）、第五十七条の四第三項（株式交換等に係る譲渡所得等の特例）、第百七十六条第一項及び第二項（信託財産に係る利子等の課税の特例）、第二百二十四条の三第二項第一号（株式等の譲渡の対価の受領者の告知）並びに第二百二十五条第一項第二号（支払調書及び支払通知書）において同じ。）又は出資に対する投資として運用しないもの
雑損失の金額
The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.
第七十二条第一項（雑損控除）に規定する損失の金額の合計額が同項各号に掲げる場合の区分に応じ当該各号に掲げる金額を超える場合におけるその超える部分の金額
同一生計配偶者
A resident's spouse who shares the resident's household budget and has total income of 580,000 yen or less, other than a spouse working full-time in the resident's business and paid for it or counted as a family business employee.
居住者の配偶者でその居住者と生計を一にするもの（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が五十八万円以下である者
被相続人
A decedent, the person whose estate is inherited, including, wherever this Act uses the word, a universal testator (包括遺贈者): a person whose will leaves all or a share of their estate to someone as a whole, rather than particular property.
包括遺贈者を含む
A request to the tax office director (税務署長) under Article 23, paragraph (1) of the Act on General Rules for National Taxes, by a person who has filed a tax return, to reassess (更正) the tax base or tax amount it stated, because an error or a failure to follow the tax laws made the tax payable too high, or a net loss or refund too low or left it out.
This Act as amended by Act No. 8 of 1973.
This Act as amended by Article 2 of Act No. 7 of 1985.
This Act as amended by Article 1 of Act No. 109 of 1988.
This Act as amended by Article 1 of Act No. 14 of 2004.
The Income Tax Act as it stood before the amending law these supplementary provisions belong to changed it, except in those of Act No. 7 of 1985, where it means the Act as it stood before the 1980 amending law (Act No. 8 of 1980).
This Act as it stood before Article 1 of Act No. 15 of 2016 amended it.
災害
An earthquake, storm, flood, fire or other disaster a Cabinet Order (政令) specifies.
震災、風水害、火災その他政令で定める災害
1 to 30 November of the year, the second of the two periods in which income tax prepayments are paid.
その年十一月一日から同月三十日までの期間
This Act as amended by Act No. 18 of 1971.
貸付信託
A loan trust as defined in Article 2, paragraph (1) of the Loan Trust Act (Act No. 195 of 1952).
貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託
固定資産
Land (including rights over land), depreciable assets, telephone subscription rights and other assets specified by Cabinet Order (政令), other than standing timber (山林).
土地（土地の上に存する権利を含む。）、減価償却資産、電話加入権その他の資産（山林を除く。）で政令で定めるもの
ひとり親
A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.
現に婚姻をしていない者又は配偶者の生死の明らかでない者で政令で定めるもののうち、次に掲げる要件を満たすもの
A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告）に規定する期限後申告書
This Act as amended by Article 1 of Act No. 82 of 2011.
This Act as it stood before Article 1 of Act No. 7 of 2018 amended it.
勤続年数
The number of years a person worked for the employer paying their retirement allowance, counted as a Cabinet Order (政令) sets, on which the deduction from retirement income depends; Appended Table 6 counts them in the same way as Article 201, paragraph (2).
第二百一条第二項（徴収税額）に規定する勤続年数に準ずる勤続年数
This Act as amended by Article 1 of Act No. 5 of 1984.
新社債等振替法
Short name for the law on book-entry transfer of corporate bonds as amended by Article 1 of the 2002 amending law (Act No. 65 of 2002); the law is now the Act on Book-Entry Transfer of Corporate Bonds and Shares.
This Act as it stood before Article 1 of Act No. 9 of 2015 amended it.
This Act as amended by Article 1 of Act No. 11 of 2021.