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Income Tax Act

所得税法（しょとくぜいほう）

The amendments to this law, and what each one changes, provision by provision: the wording before and after, in Japanese and in English, with the words that change marked.

Promulgated, not yet in force

  • 1 October 2026

    in 10 days

    Amended by

    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

    3 provisions changed

    See what changes

  • 1 October 2026

    in 10 days

    Amended by

    Science Council of Japan Act (Act No. 70 of 2025)

    日本学術会議法

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 December 2026

    in 2 months

    Amended by

    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

    9 provisions changed · 1 provision removed · 14 provisions in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    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

    1 provision changed · 3 provisions added · 1 provision in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    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

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    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

    7 provisions changed · 2 provisions added · 1 provision in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    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

    10 provisions changed · 1 provision added · 5 provisions in the supplementary provisions

    See what changes

  • 1 April 2027

    in 6 months

    Amended by

    Act Partially Amending the Immigration Control and Refugee Recognition Act and the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 60 of 2024)

    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

    1 provision changed · 1 provision in the supplementary provisions

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  • By 16 April 2027

    at the latest, in 7 months

    Amended by

    Act Partially Amending the Act on the Activation of Science, Technology and Innovation Creation (Act No. 59 of 2026)

    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

    1 provision changed · 1 provision in the supplementary provisions

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  • Date not yet set

    Not yet in force

    Amended by

    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

    4 provisions changed · 1 provision in the supplementary provisions

    See what changes

  • By 22 July 2027

    at the latest, in 10 months

    Amended by

    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

    3 provisions changed

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    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

    9 provisions changed · 3 provisions added · 3 provisions in the supplementary provisions

    See what changes

  • By 19 June 2030

    at the latest, in 4 years

    Amended by

    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

    6 provisions changed · 1 provision removed · 3 provisions in the supplementary provisions

    See what changes

e-Gov records 71 earlier amendments to this law. Their dates and amending laws are listed on the page about this law; what each of them changed is not on this site yet.