Income Tax Act
所得税法
Japan's national income tax: who pays it and on which income, how it is worked out, how it is filed and paid, and the tax that employers and other payers must withhold from what they pay.
- Text in force since
- Promulgated
- Articles
- 302
- Amendments on the way
- 13
What this law does
- A resident (居住者) — someone domiciled in Japan, or living here continuously for a year or more — owes income tax on all their income, wherever it arises. A non-permanent resident (非永住者) — a resident without Japanese nationality who has been domiciled or living in Japan for five years or less in total over the past ten — is taxed on all income except foreign-source income, and on foreign-source income only where it is paid in Japan or sent here from abroad. A nonresident (非居住者) owes tax only on the domestic source income (国内源泉所得) the Act lists: from pay for work done in Japan that is paid in Japan, the payer withholds this Act's 20%, and Article 28 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) requires it to withhold with it, on withholding due by the end of 2037, a special income tax for reconstruction (復興特別所得税) worked out on that tax; a nonresident whose pay is not withheld must file a return and pay the 20% themselves by 15 March of the next year, or by the day they stop living in Japan if that is earlier.(Art. 2(1)(iii), Art. 2(1)(iv), Art. 2(1)(v), Art. 5(1), Art. 5(2), Art. 7(1)(i), Art. 7(1)(ii), Art. 7(1)(iii), Art. 161(1)(xii), Art. 212(1), Art. 213(1)(i), Art. 170(1), Art. 172(1), Art. 172(3), Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake Art. 28(1), Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake Art. 28(2)) (the provisions it rests on)
Read the full overview
- Until 30 November 2026: Income is sorted into ten classes — interest, dividends, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous — each worked out its own way, and salary income is pay less an employment income deduction (給与所得控除) set by bands of pay — at least 650,000 yen, and capped at 1,950,000 yen once pay exceeds 8,500,000 yen. Retirement income is severance pay less a deduction of 400,000 yen for each year of service up to 20 years and 700,000 yen for each year after (at least 800,000 yen), with 1,000,000 yen added for someone who retires as a direct result of becoming disabled, and reduced, in cases a Cabinet Order (政令) sets, for someone paid retirement allowances in an earlier year. Half of what remains is taxed — but in full for company officers, legislators and public servants with five years or less in that role, and in full above the first 3,000,000 yen for others with five years or less of service.(Art. 2(1)(xxi), Art. 21(1)(i), Art. 28(2), Art. 28(3), Art. 30(2), Art. 30(3), Art. 30(4), Art. 30(5), Art. 30(6)) (the provisions it rests on)
- From 1 December 2026: Income is sorted into ten classes — interest, dividends, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous — each worked out its own way; for the tax for 2026 and later years, salary income is pay less an employment income deduction (給与所得控除) set by bands of pay — at least 690,000 yen, and capped at 1,950,000 yen once pay exceeds 8,500,000 yen, and someone whose 2026 tax was fixed by a final return (確定申告書) or a determination (決定) before 1 December 2026 may, within five years of that day, make a request for reassessment (更正の請求) under Article 23(1) of the Act on General Rules for National Taxes (国税通則法), a separate Act, to get the new amount. Retirement income is severance pay less a deduction of 400,000 yen for each year of service up to 20 years and 700,000 yen for each year after (at least 800,000 yen), with 1,000,000 yen added for someone who retires as a direct result of becoming disabled, and reduced, in cases a Cabinet Order (政令) sets, for someone paid retirement allowances in an earlier year. Half of what remains is taxed — but in full for company officers, legislators and public servants with five years or less in that role, and in full above the first 3,000,000 yen for others with five years or less of service.(Art. 2(1)(xxi), Art. 21(1)(i), Art. 28(2), Art. 28(3), Art. 30(2), Art. 30(3), Art. 30(4), Art. 30(5), Art. 30(6), Suppl. Prov. Art. 3(1), Suppl. Prov. Art. 3(2)) (the provisions it rests on)
- Until 30 November 2026: From income are subtracted the deductions the Act lists, among them social insurance premiums paid for oneself or for family members who share one's household, medical expenses for them not made good by insurance or damages, above 100,000 yen (or 5% of income, if lower) and up to 2,000,000 yen, allowances for a spouse and for dependents within income limits, and a basic deduction (基礎控除) of 580,000 yen for someone whose total income is 23,500,000 yen or less, which shrinks in steps above that and ends above 25,000,000 yen; Article 41-16-2 of the Act on Special Measures Concerning Taxation (租税特別措置法) adds an amount of its own to this deduction for residents whose total income is within limits it sets. This Act's rate table is then applied band by band, separately to taxable ordinary income and to taxable retirement income (timber income is banded at a fifth and the result multiplied by five): 5% up to 1,950,000 yen, 10% up to 3,300,000 yen, 20% up to 6,950,000 yen, 23% up to 9,000,000 yen, 33% up to 18,000,000 yen, 40% up to 40,000,000 yen, and 45% on the rest. Separate Acts also change the result, among them these: Article 13 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) charges a separate special income tax for reconstruction (復興特別所得税), worked out on this tax, for the years that Act covers; and the Act on Special Measures Concerning Taxation taxes most interest received in Japan (Article 3), gains from selling land and buildings held for more than five years (Article 31) and gains from selling unlisted shares (Article 37-10) apart from other income, at rates of its own instead of this table.(Art. 21(1)(iii), Art. 73(1), Art. 74(1), Art. 83(1), Art. 84(1), Art. 86(1), Act on Special Measures Concerning Taxation Art. 41-16-2(1), Art. 89(1), Art. 89(2), Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake Art. 13(1), Act on Special Measures Concerning Taxation Art. 3(1), Act on Special Measures Concerning Taxation Art. 31(1), Act on Special Measures Concerning Taxation Art. 37-10(1)) (the provisions it rests on)
- From 1 December 2026: From income are subtracted the deductions the Act lists, among them social insurance premiums paid for oneself or for family members who share one's household, medical expenses for them not made good by insurance or damages, above 100,000 yen (or 5% of income, if lower) and up to 2,000,000 yen, allowances for a spouse and for dependents within income limits, and a basic deduction (基礎控除) — for the tax for 2026 and later years — of 620,000 yen for someone whose total income is 23,500,000 yen or less, which shrinks in steps above that and ends above 25,000,000 yen; Article 41-16-2 of the Act on Special Measures Concerning Taxation (租税特別措置法) adds an amount of its own to this deduction for residents whose total income is within limits it sets, and someone whose 2026 tax was fixed by a final return (確定申告書) or a determination (決定) before 1 December 2026 may, within five years of that day, make a request for reassessment (更正の請求) under Article 23(1) of the Act on General Rules for National Taxes (国税通則法), a separate Act, to get the new amount. This Act's rate table is then applied band by band, separately to taxable ordinary income and to taxable retirement income (timber income is banded at a fifth and the result multiplied by five): 5% up to 1,950,000 yen, 10% up to 3,300,000 yen, 20% up to 6,950,000 yen, 23% up to 9,000,000 yen, 33% up to 18,000,000 yen, 40% up to 40,000,000 yen, and 45% on the rest. Separate Acts also change the result, among them these: Article 13 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) charges a separate special income tax for reconstruction (復興特別所得税), worked out on this tax, for the years that Act covers; and the Act on Special Measures Concerning Taxation taxes most interest received in Japan (Article 3), gains from selling land and buildings held for more than five years (Article 31) and gains from selling unlisted shares (Article 37-10) apart from other income, at rates of its own instead of this table.(Art. 21(1)(iii), Art. 73(1), Art. 74(1), Art. 83(1), Art. 84(1), Art. 86(1), Act on Special Measures Concerning Taxation Art. 41-16-2(1), Art. 89(1), Art. 89(2), Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake Art. 13(1), Act on Special Measures Concerning Taxation Art. 3(1), Act on Special Measures Concerning Taxation Art. 31(1), Act on Special Measures Concerning Taxation Art. 37-10(1), Suppl. Prov. Art. 9(1), Suppl. Prov. Art. 9(2)) (the provisions it rests on)
- A resident whose income, after deductions, gives rise to tax beyond the dividend credit must file a final return (確定申告) with the district tax office director (税務署長) between 16 February and 15 March of the following year, and pay by then the tax not already withheld or prepaid — unless the tax withheld or prepaid, or the foreign tax credit, is more than can be set against the tax, in which case they may file to have the difference refunded, and someone filing a loss return files that instead. Paying at least half by 15 March and filing a notice lets the rest wait until 31 May, with interest tax (利子税) that this Act sets at 7.3% a year — though Article 93 of the Act on Special Measures Concerning Taxation (租税特別措置法) replaces that rate with the special base rate for interest tax (利子税特例基準割合) in any year that rate is lower. A resident whose tax prepayment calculation base (予定納税基準額) — the previous year's tax on income other than capital gains, occasional, miscellaneous and temporary income, less the tax withheld on it — is 150,000 yen or more must prepay a third of it in July and a third in November, on amounts the director notifies; a special agricultural income earner (特別農業所得者) prepays half in November instead.(Art. 120(1), Art. 123(1), Art. 128(1), Art. 131(1), Art. 131(2), Art. 131(3), Art. 122(1), Art. 138(1), Art. 104(1), Art. 106(1), Art. 107(1), Act on Special Measures Concerning Taxation Art. 93(1)) (the provisions it rests on)
- Anyone who pays salary in Japan to a resident must withhold income tax from each payment using the Act's tables and pay it to the national government by the 10th of the following month; Article 28 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) requires the payer, on withholding due by the end of 2037, to withhold a special income tax for reconstruction (復興特別所得税) with it and pay both by the same deadline. Each employee is to file a return for deduction for dependents (給与所得者の扶養控除等申告書) through their main employer before the first payment of each year — pay from an employer without it is withheld at the separate, higher column (乙欄) of the tables — and for an employee who filed it and whose pay for the year is 20,000,000 yen or less, that employer settles the year's tax in a year-end adjustment (年末調整) at the last payment of the year, unless the employee is expected to file the form with another employer before 31 December. The employer must make a withholding receipt (源泉徴収票) in two copies by 31 January of the next year, or within a month of the employee's leaving, filing one with the tax office and giving the other to the employee, unless the director has approved otherwise.(Art. 183(1), Art. 185(1), Art. 185(1)(ii), Art. 186(1), Appended Table 2, Appended Table 3, Appended Table 4, Art. 194(1), Art. 190(1), Art. 226(1), Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake Art. 28(1)) (the provisions it rests on)
- A resident who leaves Japan without notifying the director of a tax agent (納税管理人) under Article 117(2) of the Act on General Rules for National Taxes must file any return they owe — for the year so far if they leave partway through it, or for the previous year if they leave between 1 January and its filing deadline — and pay the tax, before they leave. Any resident who leaves Japan, whether or not they notify a tax agent, holding securities and similar investments worth 100,000,000 yen or more in total is taxed as though they had sold them on leaving, unless they had been domiciled or living in Japan for five years or less in total over the ten years before, counted as a Cabinet Order (政令) sets out. If they notify a tax agent and give security, that tax can be deferred until four months after the fifth year (the tenth, on request) or after an earlier return to Japan, with interest tax (利子税) that this Act sets at 7.3% a year — though Article 93 of the Act on Special Measures Concerning Taxation (租税特別措置法) replaces that rate with the special base rate for interest tax (利子税特例基準割合) in any year that rate is lower.(Art. 2(1)(xlii), Act on General Rules for National Taxes Art. 117(2), Art. 126(1), Art. 127(1), Art. 130(1), Art. 60-2(1), Art. 60-2(5), Art. 137-2(1), Art. 137-2(2), Art. 137-2(12), Act on Special Measures Concerning Taxation Art. 93(1)) (the provisions it rests on)
Contents
302 2244 1127 352 801
- Part I General Provisions第一編 総則Articles 1–20 · 22
- Chapter I General Rules第一章 通則Articles 1–4 · 4
- Chapter II Tax Liability第二章 納税義務Articles 5–6 · 2
- 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
- Chapter III Scope of Taxable Income第三章 課税所得の範囲Articles 7–11 · 5
- 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
- Chapter V Locality for Paying Taxes第五章 納税地Articles 15–20 · 6
- Part II Tax Payment Obligation of Residents第二編 居住者の納税義務Articles 21–160 · 165
- Chapter I General Rules第一章 通則Article 21
- 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Articles 22–88 · 84
- Section 1 Tax Base第一節 課税標準Article 22
- Section 2 Calculating Income in Each Class第二節 各種所得の金額の計算Articles 23–68 · 59
- Subsection 1 Classes of Income and Income in Each Class第一款 所得の種類及び各種所得の金額Articles 23–35 · 13
- Subsection 2 General Rules for Calculating the Amount of Income第二款 所得金額の計算の通則Articles 36–38 · 3
- Subsection 3 Calculating Amounts of Revenue第三款 収入金額の計算Articles 39–44-3 · 9
- Subsection 4 Calculation of Necessary Expenses第四款 必要経費等の計算Articles 45–57-2 · 15
- Division 1 Household-Related Expenses; Taxes and Duties第一目 家事関連費、租税公課等Articles 45–46 · 2
- Division 2 Valuation of Assets and Depreciation Allowance第二目 資産の評価及び償却費Articles 47–50 · 5
- Division 3 Losses on Assets第三目 資産損失Article 51
- Division 4 Reserves第四目 引当金Articles 52–55 · 4
- Division 5 Consideration That Relatives Receive from Business第五目 親族が事業から受ける対価Articles 56–57 · 2
- Division 6 Specific Expenses of Salary Income Earners第六目 給与所得者の特定支出Article 57-2
- Subsection 4-2 Conversion of Transactions in a Foreign Currency第四款の二 外貨建取引の換算Article 57-3
- Subsection 5 Special Provisions on Calculation of Gross Revenue, Necessary Expenses, and Acquisition Costs Associated with Transfers of Assets第五款 資産の譲渡に関する総収入金額並びに必要経費及び取得費の計算の特例Articles 57-4–62 · 9
- Subsection 6 Special Provisions on Calculation of Income In the Event of a Business Closure第六款 事業を廃止した場合等の所得計算の特例Articles 63–64 · 2
- Subsection 7 Special Provisions on the Period to Which Revenue and Expenses Are Attributed第七款 収入及び費用の帰属の時期の特例Articles 65–67 · 3
- Subsection 8 Lease Arrangements第八款 リース取引Article 67-2
- Subsection 9 Calculating Amounts of Income from Trusts第九款 信託に係る所得の金額の計算Article 67-3
- Subsection 10 Calculating Amounts of Interest Income and Similar Income from Assets Acquired by Gift or Similar Transfer第十款 贈与等により取得した資産に係る利子所得等の金額の計算Article 67-4
- Subsection 11 Scope of Each Class of Income and Details of Calculating Income in Each Class第十一款 各種所得の範囲及びその金額の計算の細目Article 68
- 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
- Section 4 Deductions from Income第四節 所得控除Articles 72–88 · 19
- Chapter III Calculating the Amount of Taxes第三章 税額の計算Articles 89–95-2 · 8
- Section 1 Tax Rates第一節 税率Articles 89–91 · 3
- Section 2 Tax Credits第二節 税額控除Articles 92–95-2 · 5
- Chapter IV Special Provisions on Calculating Amounts of Taxes第四章 税額の計算の特例Articles 96–103 · 3
- Chapter V Filing of Returns, Payment, and Refunds第五章 申告、納付及び還付Articles 104–151 · 50
- Section 1 Tax Prepayments第一節 予定納税Articles 104–119 · 16
- Subsection 1 Tax Prepayments第一款 予定納税Articles 104–106 · 3
- Subsection 2 Special Provisions on Estimated Tax Payable for Special Farming Income Earners第二款 特別農業所得者の予定納税の特例Articles 107–110 · 4
- Subsection 3 Reduction of Tax Prepayments第三款 予定納税額の減額Articles 111–114 · 4
- Subsection 4 Special Provisions on Making and Collecting Tax Prepayments第四款 予定納税額の納付及び徴収に関する特例Articles 115–119 · 5
- Section 2 Filing Tax Returns and Subsequent Tax Payments and Tax Refunds第二節 確定申告並びにこれに伴う納付及び還付Articles 120–142 · 25
- Subsection 1 Filing Tax Returns第一款 確定申告Articles 120–123 · 4
- Subsection 2 Filing a Tax Return in the Event of the Taxpayer's Death or Absence From Japan第二款 死亡又は出国の場合の確定申告Articles 124–127 · 4
- Subsection 3 Payment第三款 納付Articles 128–130 · 3
- Subsection 4 Deferring Payment第四款 延納Articles 131–137 · 7
- Subsection 5 Tax Payment Grace Period第五款 納税の猶予Articles 137-2–137-3 · 2
- Subsection 6 Refunds第六款 還付Articles 138–142 · 5
- Section 3 Blue Returns第三節 青色申告Articles 143–151 · 9
- 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
- Chapter VII Special Provisions on Requests for Reassessment第七章 更正の請求の特例Articles 152–153-6 · 7
- Chapter VIII Reassessments and Determinations第八章 更正及び決定Articles 154–160 · 7
- 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Articles 161–180-2 · 30
- Chapter I Domestic Source Income第一章 国内源泉所得Articles 161–163 · 3
- Chapter II Tax Payment Obligation of Nonresidents第二章 非居住者の納税義務Articles 164–173 · 19
- Section 1 General Rules第一節 通則Article 164
- Section 2 Taxing Nonresidents on Aggregate Income第二節 非居住者に対する所得税の総合課税Articles 165–168-2 · 13
- Subsection 1 Calculation of the Tax Base and Amount of Taxes第一款 課税標準、税額等の計算Articles 165–165-6 · 8
- Subsection 2 Filing of Returns, Payment of Taxes, and Issuance of Refunds第二款 申告、納付及び還付Articles 166–166-2 · 2
- Subsection 3 Special Provisions on Requests for Reassessment第三款 更正の請求の特例Article 167
- Subsection 4 Reassessments and Tax-Office Decisions第四款 更正及び決定Articles 168–168-2 · 2
- Section 3 Separate Assessment of Income Taxes for Nonresidents第三節 非居住者に対する所得税の分離課税Articles 169–173 · 5
- Chapter III Tax Payment Obligation of Corporations第三章 法人の納税義務Articles 174–180-2 · 8
- Section 1 Tax Payment Obligation of Domestic Corporations第一節 内国法人の納税義務Articles 174–177 · 4
- Section 2 Tax Payment Obligation of Foreign Corporations第二節 外国法人の納税義務Articles 178–180-2 · 4
- Part IV Withholding第四編 源泉徴収Articles 181–223 · 57
- 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
- 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
- Section 1 Obligation to Withhold Taxes and the Amount Withheld第一節 源泉徴収義務及び徴収税額Articles 183–189 · 9
- Section 2 Year-End Adjustments第二節 年末調整Articles 190–193 · 4
- Section 3 Declarations by Salary Income Earners Concerning Withholding第三節 給与所得者の源泉徴収に関する申告Articles 194–198 · 8
- 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
- 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
- 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
- Section 1 Withholding from Remuneration or Fees, Contract Money, or Monetary Awards第一節 報酬、料金、契約金又は賞金に係る源泉徴収Articles 204–206 · 3
- Section 2 Withholding from Pensions Based on Life Insurance Contracts and Similar Contracts第二節 生命保険契約等に基づく年金に係る源泉徴収Articles 207–209 · 3
- Section 3 Withholding from Compensation for Periodic Deposits in Installment Savings and Similar Income第三節 定期積金の給付補てん金等に係る源泉徴収Articles 209-2–209-3 · 2
- Section 4 Withholding from Distributions of Profits Under Silent Partnership Agreements and Similar Agreements第四節 匿名組合契約等の利益の分配に係る源泉徴収Articles 210–211 · 2
- 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
- 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
- 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
- Part V Miscellaneous Provisions第五編 雑則Articles 224–237 · 22
- 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
- Chapter II Other Miscellaneous Provisions第二章 その他の雑則Articles 232–237 · 4
- Part VI Penal Provisions第六編 罰則Articles 238–243 · 6
Amendments
A Japanese law is changed by another law or order that rewrites it — an . This law has 13 amendments on the way — , but . Its amendment history is below. The amendments this site has read the changes of are on this law's amendments page, provision by provision, in Japanese and English.
1 October 2026
in 10 days
1 October 2026
in 10 days
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 December 2026
in 2 months
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2027
in 3 months
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2027
in 3 months
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2027
in 3 months
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2027
in 3 months
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2027
in 6 months
Act Partially Amending the Immigration Control and Refugee Recognition Act and the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees
出入国管理及び難民認定法及び外国人の技能実習の適正な実施及び技能実習生の保護に関する法律の一部を改正する法律
By 16 April 2027
at the latest, in 7 months
Act Partially Amending the Act on the Activation of Science, Technology and Innovation Creation
科学技術・イノベーション創出の活性化に関する法律の一部を改正する法律
On a day set by , no later than 16 April 2027 — the amending law allows up to nine months from . The exact day is not fixed yet.
By 22 July 2027
at the latest, in 10 months
Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act
金融商品取引法及び資金決済に関する法律の一部を改正する法律
On a day set by , no later than 22 July 2027 — the amending law allows up to one year from . The exact day is not fixed yet.
Date not yet set
Not yet in force
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
On the day Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) . The exact day is not fixed yet.
Date not yet set
Not yet in force
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
On 1 January of the year after another part of the amending law . The exact day is not fixed yet.
By 19 June 2030
at the latest, in 4 years
Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes
社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律
On a day set by , no later than 19 June 2030 — the amending law allows up to five years from . The exact day is not fixed yet.
71 amendments already in force
12 August 2026
The text on this site
Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act
金融商品取引法及び資金決済に関する法律の一部を改正する法律
1 April 2026
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2026
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2026
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2026
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2026
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
18 December 2025
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 December 2025
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 October 2025
Act Partially Amending the Employment Insurance Act, etc.
雇用保険法等の一部を改正する法律
20 June 2025
Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes
社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律
1 June 2025
Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (extract)
刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律 抄
1 April 2025
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2025
Act Partially Amending the Basic Act on the Formation of a Digital Society, etc. to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology
情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るためのデジタル社会形成基本法等の一部を改正する法律
1 April 2025
Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security
国立健康危機管理研究機構法の施行に伴う関係法律の整備に関する法律
1 April 2025
Act Partially Amending the Private Schools Act
私立学校法の一部を改正する法律
1 January 2025
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
12 June 2024
Act Partially Amending the Child and Child Care Support Act, etc.
子ども・子育て支援法等の一部を改正する法律
17 May 2024
Act Partially Amending the Employment Insurance Act, etc.
雇用保険法等の一部を改正する法律
1 April 2024
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2024
Act Partially Amending the Financial Instruments and Exchange Act, etc.
金融商品取引法等の一部を改正する法律
1 April 2024
Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society
脱炭素社会の実現に向けた電気供給体制の確立を図るための電気事業法等の一部を改正する法律
1 February 2024
Act Partially Amending the Financial Instruments and Exchange Act, etc.
金融商品取引法等の一部を改正する法律
1 January 2024
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2024
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
29 November 2023
Act Partially Amending the Financial Instruments and Exchange Act, etc.
金融商品取引法等の一部を改正する法律
1 October 2023
Act Partially Amending the Workers' Cooperatives Act, etc.
労働者協同組合法等の一部を改正する法律
1 October 2023
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
7 June 2023
Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security
国立健康危機管理研究機構法の施行に伴う関係法律の整備に関する法律
7 June 2023
Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society
脱炭素社会の実現に向けた電気供給体制の確立を図るための電気事業法等の一部を改正する法律
1 June 2023
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
11 May 2023
Act on the Arrangement of Related Acts for the Formation of a Digital Society
デジタル社会の形成を図るための関係法律の整備に関する法律
1 April 2023
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2023
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2023
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 October 2022
Act Partially Amending the Workers' Cooperatives Act, etc.
労働者協同組合法等の一部を改正する法律
1 October 2022
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
17 June 2022
Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc.
刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律
1 April 2022
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2022
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2022
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2022
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 August 2021
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
19 May 2021
Act on the Arrangement of Related Acts for the Formation of a Digital Society
デジタル社会の形成を図るための関係法律の整備に関する法律
1 April 2021
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2021
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2021
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 October 2020
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 May 2020
Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology
情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律
1 April 2020
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2020
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2020
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2020
Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code
民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律
1 January 2020
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2020
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
16 December 2019
Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology
情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律
1 July 2019
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
7 June 2019
Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology
情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律
1 April 2019
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2019
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 January 2019
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
16 November 2018
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2018
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
1 April 2018
Act Partially Amending the Agricultural Disaster Compensation Act
農業災害補償法の一部を改正する法律
1 April 2018
Act Partially Amending the Income Tax Act, etc., and Other Matters
所得税法等の一部を改正する等の法律
1 January 2018
Act Partially Amending the Income Tax Act, etc., and Other Matters
所得税法等の一部を改正する等の法律
1 November 2017
Act on Proper Technical Intern Training and Protection of Technical Intern Trainees
外国人の技能実習の適正な実施及び技能実習生の保護に関する法律
1 October 2017
Act Partially Amending the Income Tax Act, etc., and Other Matters
所得税法等の一部を改正する等の法律
2 June 2017
Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code
民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律
1 April 2017
Act Partially Amending the Income Tax Act, etc., and Other Matters
所得税法等の一部を改正する等の法律
1 April 2017
Act Partially Amending the Child Welfare Act, etc.
児童福祉法等の一部を改正する法律
1 April 2017
Act Partially Amending the Act on Compensation of Damages Related to Fishing Vessels and the Act on Compensation of Fishery Disaster, and Other Matters, to Improve the Compensation Systems for Fishery Management
漁業経営に関する補償制度の改善のための漁船損害等補償法及び漁業災害補償法の一部を改正する等の法律
Who it applies to
It applies to
- Individuals who are residents of Japan, and nonresidents who have domestic source income (国内源泉所得) or, as trustees, receive certain income of a trust.(Art. 5(1), Art. 5(2)) (the provisions it rests on)
- Companies and other corporations, which pay income tax, withheld by the payer, on interest, dividends and similar payments: a domestic corporation on those it receives in Japan, and a foreign corporation on the domestic source income the Act lists, unless it has a permanent establishment in Japan and a tax office certificate letting it be paid without withholding. Associations and foundations without legal personality that have a named representative or manager are treated as corporations.(Art. 5(3), Art. 5(4), Art. 7(1)(iv), Art. 7(1)(v), Art. 175(1), Art. 179(1), Art. 212(1), Art. 212(3), Art. 180(1), Art. 4(1), Art. 2(1)(viii)) (the provisions it rests on)
4 more
- Anyone who pays salary, retirement allowances, public pensions, interest or dividends in Japan to a resident, and anyone who pays in Japan the domestic source income the Act lists to a nonresident or foreign corporation: they must withhold the tax and pay it over. Fees paid in Japan to a resident for the kinds of work the Act lists — writing and design, the work of lawyers, tax accountants and similar professionals, and others — must be withheld too, but an individual who does not pay salary subject to withholding need not withhold on most of them, and hostesses' fees are withheld only by the bar or club operator.(Art. 6(1), Art. 181(1), Art. 183(1), Art. 199(1), Art. 203-2(1), Art. 204(1), Art. 204(2), Art. 212(1)) (the provisions it rests on)
- People who run a business, let property or earn timber income, who must keep books of their revenue and expenses, and notify the tax office when they start, move or close the business within the deadline for that year's return.(Art. 232(1), Art. 229(1)) (the provisions it rests on)
- The heirs of a resident who dies: where the deceased would have had to file a return, the heirs must file it within four months of learning of the death.(Art. 124(1), Art. 125(1)) (the provisions it rests on)
- National and local public servants, who are treated as domiciled in Japan for any period in which they have no domicile here, for all but three articles of the Act (among them the small-savings exemption) — except those without Japanese nationality and others a Cabinet Order (政令) names.(Art. 3(1)) (the provisions it rests on)
Special rules and exceptions (8)
- Some income is free of income tax (所得税を課さない), among it travel allowances for work trips or transfers that are ordinarily needed, commuting allowances up to the amount a Cabinet Order (政令) sets, scholarships and other grants for education (other than those paid as pay) and support paid between people legally bound to support each other, certain insurance payouts for injury or for sudden damage to property, proceeds from selling the household goods a Cabinet Order names, and the Nobel Prize. Property received by inheritance, bequest or gift from an individual is also free of income tax; the Inheritance Tax Act (相続税法), a separate Act outside this collection, governs how it is taxed.(Art. 9(1), Art. 9(1)(iv), Art. 9(1)(v), Art. 9(1)(xv), Art. 9(1)(xvii), Art. 9(1)(xviii), Art. 9(1)(ix), Art. 9(1)(xiii)) (the provisions it rests on)
- An employee paid 20,000,000 yen or less in the year by a single employer, whose tax on that pay was all withheld or settled in the year-end adjustment, need not file a return if their other income (not counting retirement income) is 200,000 yen or less — unless, for example, they are paid for letting property to their employer's business, or another case a Cabinet Order names applies. Employees with two employers, and pensioners whose public pensions total 4,000,000 yen or less with the tax withheld, are excused on conditions of their own.(Art. 121(1), Art. 121(1)(i), Art. 121(1)(ii), Art. 121(3)) (the provisions it rests on)
- Someone who pays salary only to two or fewer domestic workers (家事使用人) need not withhold tax from that salary or from their retirement allowances.(Art. 184(1), Art. 200(1)) (the provisions it rests on)
- In working out a nonresident's tax on income they file for, the deductions for medical expenses, social insurance premiums, small business mutual aid and insurance premiums, and for disability, widowhood, single parenthood, working students, a spouse and dependents do not apply.(Art. 165(1)) (the provisions it rests on)
- Where a tax treaty Japan has concluded — which is outside this collection — defines domestic source income or a permanent establishment (恒久的施設) differently from this Act, the treaty's definition applies to the people it covers.(Art. 162(1), Art. 2(1)(viii-4)) (the provisions it rests on)
- Interest and similar income on deposits and certain securities up to 3,000,000 yen of principal is not taxed for a person domiciled in Japan who holds a physical disability certificate, can receive a survivors' basic pension or widow's pension as a wife, or falls in a similar group a Cabinet Order names, if they file the required forms through the bank or other institution.(Art. 10(1), Art. 10(3), Art. 10(7)(i)) (the provisions it rests on)
- The public corporations and similar bodies (公共法人等) listed in Appended Table 1 pay no income tax on the interest, dividends and similar payments they receive (for distributions from a loan trust, only the part for the time they held it).(Art. 11(1), Appended Table 1) (the provisions it rests on)
- An employer whose payroll office regularly pays fewer than ten people may, with the district tax office director's approval, pay the tax withheld from salary and retirement allowances twice a year instead of monthly: by 10 July for January to June, and by 20 January for July to December.(Art. 216(1)) (the provisions it rests on)
How it is enforced (8)
- Escaping income tax, or obtaining a refund by carrying back a net loss, through deception or other wrongful acts is punishable by imprisonment (拘禁刑) of up to ten years or a fine of up to 10,000,000 yen, or both, and the fine can be raised to the amount of tax escaped where that is higher. Escaping tax by not filing a required return by its deadline is punishable by up to five years or a fine of up to 5,000,000 yen (or up to the tax escaped, if more), or both. Failing without good reason to file a required return on time is itself punishable by up to one year or a fine of up to 500,000 yen, though the penalty may be waived in light of the circumstances.(Art. 238(1), Art. 238(2), Art. 238(3), Art. 238(4), Art. 241(1)) (the provisions it rests on)
- Anyone who does not pay over tax they were bound to withhold and pay — whether or not they actually withheld it — is punishable by imprisonment of up to ten years or a fine of up to 2,000,000 yen (or up to the unpaid tax, if more), or both. Failing to withhold is punishable by up to one year or a fine of up to 500,000 yen, or under the ten-year offence where the tax also goes unpaid. Anyone who by deception escapes tax that should have been withheld is punishable by up to ten years or a fine of up to 1,000,000 yen (or up to the tax escaped, if more), or both.(Art. 240(1), Art. 240(2), Art. 242(1), Art. 242(1)(iii), Art. 239(1), Art. 239(2)) (the provisions it rests on)
- Not filing payment reports or withholding receipts with the tax office on time, not giving an employee their withholding receipt or pay statement, or putting false entries in them, is punishable by imprisonment of up to one year or a fine of up to 500,000 yen. Where an employee or representative commits any of the Act's offences in the course of a business, the business owner, company or other body is fined as well as the person who acted.(Art. 242(1)(v), Art. 242(1)(vi), Art. 242(1)(vii), Art. 243(1)) (the provisions it rests on)
- Where a payer does not pay over tax it should have withheld, the district tax office director collects it from the payer, and for salary, retirement allowances, the fees the Act lists and matching payments to nonresidents may estimate the payment dates and amounts — from the payer's pay rules and the work done, or failing that from averages and the scale of the business — except for payments by blue-return filers relating to their business, property-letting or timber income and by blue-return companies — though a blue-return company in a group tax sharing (通算法人) can still have its payments for the business years concerned estimated. The payer may then deduct what it did not withhold from later payments to the person it paid, or claim it from them, as it may also where it paid the tax late without having withheld it.(Art. 221(1), Art. 221(2), Art. 221(3), Art. 222(1)) (the provisions it rests on)
- The district tax office director reassesses (更正) a return whose figures are wrong, and determines (決定) the tax of someone who should have filed and did not, under Articles 24 and 25 of the Act on General Rules for National Taxes; for income tax the director may estimate a person's income from their assets and debts, income and spending, or the scale of their business. The business, property-letting and timber income on a blue return (青色申告) cannot be estimated this way, and can be reassessed only after the director has examined the person's books and found an error — unless the error shows on the face of the return, or lies only in other kinds of income or in offsetting and carrying forward losses.(Act on General Rules for National Taxes Art. 24(1), Act on General Rules for National Taxes Art. 25(1), Art. 156(1), Art. 155(1)) (the provisions it rests on)
- A person with business, property-letting or timber income may file blue returns with the director's approval, and once approved must keep books to Ministry of Finance Order standards and follow the director's instructions on them. The director may withdraw the approval, back to the year concerned, where the books are not kept as required, the instructions are not followed, or transactions are hidden or disguised in the books or there is other good reason to doubt the truth of their entries as a whole.(Art. 143(1), Art. 148(1), Art. 148(2), Art. 150(1)) (the provisions it rests on)
- When investigating income tax, officials of the National Tax Agency, the regional taxation bureaus and tax offices may question taxpayers and those who pay them or are paid by them, inspect their books, and require documents to be shown or handed over, under Article 74-2 of the Act on General Rules for National Taxes. People with business, property-letting or timber income who do not file blue returns, and those whose miscellaneous business revenue two years before exceeded 3,000,000 yen, must keep books or records, which the officials are to examine unless that is made difficult. Where a return claimed the medical expense deduction with a statement of expenses, the director may, where needed, require the receipts to be shown or handed over for five years after the filing deadline.(Act on General Rules for National Taxes Art. 74-2(1), Art. 232(1), Art. 232(2), Art. 232(3), Art. 120(4), Art. 120(5)) (the provisions it rests on)
- Filing late, under-declaring or not filing brings the additional taxes (加算税) and delinquency tax (延滞税) of the Act on General Rules for National Taxes: an under-reporting penalty of 10% of the extra tax (5% if the correction comes before an investigation signals a reassessment), a no-return penalty of 15% (10%) unless there was good reason for not filing, more on larger amounts, and 35% or 40% where facts were hidden or disguised. Tax paid late bears delinquency tax of 7.3% a year until two months after the due date and 14.6% after that. Article 4 of that Act lets another Act on national taxes provide otherwise, so the rate actually charged may not be the one written there.(Act on General Rules for National Taxes Art. 65(1), Act on General Rules for National Taxes Art. 65(2), Act on General Rules for National Taxes Art. 66(1), Act on General Rules for National Taxes Art. 66(2), Act on General Rules for National Taxes Art. 68(1), Act on General Rules for National Taxes Art. 68(2), Act on General Rules for National Taxes Art. 60(1), Act on General Rules for National Taxes Art. 60(2), Act on General Rules for National Taxes Art. 4(1)) (the provisions it rests on)
How it connects to other laws
It also names 178 laws not yet held here.
Where the translation comes from
- 822
- 4,234
The Ministry of Justice translated only part of this law: the provisions related to nonresidents and foreign corporations, as the law stood after Act No. 13 of 2009 amended it. The rest of the law has no Ministry translation.
The Ministry of Justice's translation is shown only where the Japanese it translates matches the law in force today. Everywhere else the English is a machine translation, marked on the paragraph itself.
Only the Japanese is the law, and no lawyer has reviewed the machine translation.
Sources
Everything this page rests on
- e-Gov (Digital Agency)所得税法 — the text in force from 2026-08-12Original
- e-Gov (Digital Agency)所得税法 — revision historyOriginal
- Japanese Law Translation, Ministry of JusticeIncome Tax Act — Ministry of Justice translationOriginal
- Machine translation, not official
- Written for this site with AIEnglish titles of amending laws, written for this site
- Written for this site with AIDescriptions of each law, written for this site
- Written for this site with AINotes that an Act outside this collection changes a figure, written for this site
- Worked out by this site from e-Gov's text