Income Tax Act

Promulgated, not yet in force

Now in force

Replaced by later amendments

Other amendments e-Gov records

71 more amendments to this law that e-Gov records with no page of their own here: when each took effect, and the amending law. What each changed is not on this site yet.

• 12 August 2026

  Since replaced

  Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (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

  Read the law as it stood until 30 September 2026

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2026

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2026

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 18 December 2025

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 December 2025

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2025

  Since replaced

  Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024)

  雇用保険法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 20 June 2025

  Since replaced

  Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025)

  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

  The text after this amendment, on e-Gov

• 1 June 2025

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (extract) (Act No. 68 of 2022)

  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

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  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 (Act No. 46 of 2024)

  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

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security (Act No. 47 of 2023)

  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

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Act Partially Amending the Private Schools Act (Act No. 21 of 2023)

  私立学校法の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2025

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 12 June 2024

  Since replaced

  Act Partially Amending the Act on Support for Children and Child-rearing, etc. (Act No. 47 of 2024)

  子ども・子育て支援法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 17 May 2024

  Since replaced

  Act Partially Amending the Employment Insurance Act, etc. (Act No. 26 of 2024)

  雇用保険法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 79 of 2023)

  金融商品取引法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023)

  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

  The text after this amendment, on e-Gov

• 1 February 2024

  Since replaced

  Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 79 of 2023)

  金融商品取引法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2024

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2024

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 29 November 2023

  Since replaced

  Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 79 of 2023)

  金融商品取引法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2023

  Since replaced

  Act Partially Amending the Workers' Cooperatives Act, etc. (Act No. 71 of 2022)

  労働者協同組合法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2023

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 7 June 2023

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security (Act No. 47 of 2023)

  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

  The text after this amendment, on e-Gov

• 7 June 2023

  Since replaced

  Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023)

  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

  The text after this amendment, on e-Gov

• 1 June 2023

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 11 May 2023

  Since replaced

  Act on the Arrangement of Related Acts for the Formation of a Digital Society (Act No. 37 of 2021)

  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

  The text after this amendment, on e-Gov

• 1 April 2023

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2023

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2023

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2022

  Since replaced

  Act Partially Amending the Workers' Cooperatives Act, etc. (Act No. 71 of 2022)

  労働者協同組合法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 17 June 2022

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022)

  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

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 August 2021

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 19 May 2021

  Since replaced

  Act on the Arrangement of Related Acts for the Formation of a Digital Society (Act No. 37 of 2021)

  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

  The text after this amendment, on e-Gov

• 1 April 2021

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2021

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2021

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 May 2020

  Since replaced

  Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019)

  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

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Act No. 45 of 2017)

  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

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 16 December 2019

  Since replaced

  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 (Act No. 16 of 2019)

  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

  The text after this amendment, on e-Gov

• 1 July 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 7 June 2019

  Since replaced

  Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019)

  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

  The text after this amendment, on e-Gov

• 1 April 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 16 November 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Act Partially Amending the Agricultural Disaster Compensation Act (Act No. 74 of 2017)

  農業災害補償法の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 1 November 2017

  Since replaced

  Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016)

  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

  The text after this amendment, on e-Gov

• 1 October 2017

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 2 June 2017

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Act No. 45 of 2017)

  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

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  Act Partially Amending the Child Welfare Act, etc. (Act No. 63 of 2016)

  児童福祉法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  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 (Act No. 39 of 2016)

  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

  The text after this amendment, on e-Gov