Income Tax Act

Contents

This law has 302 articles, too many for one page, so it is read chapter by chapter. To search the whole law, use the search box at the top.

1. Part I General Provisions第一編　総則
2. Chapter I General Rules第一章　通則Articles 1–4 · 4
3. Chapter II Tax Liability第二章　納税義務Articles 5–6 · 2
4. Chapter II-2 General Rules on Trustees of Trusts Subject to Corporate Taxation第二章の二　法人課税信託の受託者等に関する通則Articles 6-2–6-3 · 2
5. Chapter III Scope of Taxable Income第三章　課税所得の範囲Articles 7–11 · 5
6. Chapter IV General Rules on Attribution of Income第四章　所得の帰属に関する通則Articles 12–14 · 3
7. Chapter V Locality for Paying Taxes第五章　納税地Articles 15–20 · 6
8. Part II Tax Payment Obligation of Residents第二編　居住者の納税義務
9. Chapter I General Rules第一章　通則Article 21
10. Chapter II Tax Base, Calculation Thereof, and Deductions from Income第二章　課税標準及びその計算並びに所得控除
11. Section 1 Tax Base第一節　課税標準Article 22
12. Section 2 Calculating Income in Each Class第二節　各種所得の金額の計算Articles 23–68 · 59
13. Section 3 Aggregation of Profits and Losses and Deduction for Carryover of Losses第三節　損益通算及び損失の繰越控除Articles 69–71-2 · 5
14. Section 4 Deductions from Income第四節　所得控除Articles 72–88 · 19
15. Chapter III Calculating the Amount of Taxes第三章　税額の計算Articles 89–95-2 · 8
16. Chapter IV Special Provisions on Calculating Amounts of Taxes第四章　税額の計算の特例Articles 96–103 · 3
17. Chapter V Filing of Returns, Payment, and Refunds第五章　申告、納付及び還付Articles 104–151 · 50
18. Chapter VI Special Provisions on Returns Filed after the Deadline, Amended Returns, and Similar Matters第六章　期限後申告及び修正申告等の特例Articles 151-2–151-6 · 5
19. Chapter VII Special Provisions on Requests for Reassessment第七章　更正の請求の特例Articles 152–153-6 · 7
20. Chapter VIII Reassessments and Determinations第八章　更正及び決定Articles 154–160 · 7
21. Part III Tax Payment Obligation of Nonresidents and Corporations第三編　非居住者及び法人の納税義務
22. Chapter I Domestic Source Income第一章　国内源泉所得Articles 161–163 · 3
23. Chapter II Tax Payment Obligation of Nonresidents第二章　非居住者の納税義務Articles 164–173 · 19
24. Chapter III Tax Payment Obligation of Corporations第三章　法人の納税義務Articles 174–180-2 · 8
25. Part IV Withholding第四編　源泉徴収
26. Chapter I Withholding Taxes from Interest Income and Dividend Income第一章　利子所得及び配当所得に係る源泉徴収Articles 181–182 · 2
27. Chapter II Withholding Taxes from Salary Income第二章　給与所得に係る源泉徴収Articles 183–198 · 21
28. Chapter III Withholding Taxes from Retirement Income第三章　退職所得に係る源泉徴収Articles 199–203 · 5
29. Chapter III-2 Withholding Taxes from Public Pensions and Retirement Packages第三章の二　公的年金等に係る源泉徴収Articles 203-2–203-7 · 7
30. Chapter IV Withholding Taxes from Remuneration, Fees, and Similar Payments第四章　報酬、料金等に係る源泉徴収Articles 204–211 · 10
31. Chapter V Withholding from the Income of Nonresidents and Corporations第五章　非居住者又は法人の所得に係る源泉徴収Articles 212–215 · 4
32. Chapter VI Special Provisions on the Due Date for Payment of Withheld Income Taxes第六章　源泉徴収に係る所得税の納期の特例Articles 216–219 · 4
33. Chapter VII Payment and Collection of Withheld Income Taxes第七章　源泉徴収に係る所得税の納付及び徴収Articles 220–223 · 4
34. Part V Miscellaneous Provisions第五編　雑則
35. Chapter I Obligation to Submit Payment Reports第一章　支払調書の提出等の義務Articles 224–231 · 18
36. Chapter II Other Miscellaneous Provisions第二章　その他の雑則Articles 232–237 · 4
37. Part VI Penal Provisions第六編　罰則Articles 238–243 · 6