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on 1 January 2027, in 2 months

Order for Enforcement of the Income Tax Act

所得税法施行令（しょとくぜいほうしこうれい）

Amended by

Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act

所得税法施行令の一部を改正する政令

The whole text as amended, on e-Gov

The same amending law also changes

2 provisions changed · 1 provision in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Article 222-2 · Amount of Foreign Income Tax Not Subject to Foreign Tax Credit第二百二十二条の二（外国税額控除の対象とならない外国所得税の額）

Read it in the amended law
  • ChangedArticle 222-2, paragraph (3), item (v)

    the amount of foreign income tax imposed on dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8, paragraph (1) (Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts) of the Act on Special Measures Concerning Taxation or dividends, etc. on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act.

    租税特別措置法第九条の八第一項（非課税口座内の少額上場株式等に係る配当所得の非課税）に規定する非課税口座内上場株式等の配当等又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等に対して課される外国所得税の額

Article 319-12 · Amount of Public Pensions and Retirement Packages Exempt from Withholding第三百十九条の十二（源泉徴収を要しない公的年金等の額）

Read it in the amended law
  • ChangedArticle 319-12, paragraph (1)

    The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,180,0001,220,000 yen.

    法第二百三条の七（源泉徴収を要しない公的年金等）に規定する政令で定める金額は、百十八万百二十二万円とする。

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 9 · Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages附則第九条（公的年金等に係る源泉徴収に関する経過措置）

Read it in the amended law
  • ChangedSupplementary Provisions, Article 9, paragraph (1)

    The provisions of Article 319-12 of the New Order apply to the public pension or retirement package prescribed in Article 203-7 of the Income Tax Act that is payable on or after January 1, 2027, and the provisions then in force continue to govern the public pension or retirement package prescribed in that Article that is payable before that date.

    No English for the wording before the change.

    新令第三百十九条の十二の規定は、令和九年一月一日以後に支払うべき所得税法第二百三条の七に規定する公的年金等について適用し、同日前に支払うべき同条に規定する公的年金等については、なお従前の例による。