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Income Tax Act

所得税法（しょとくぜいほう）

The law as it read from 12 August 2026 until 30 September 2026.

The text in force todayOn e-Gov

The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The main text and the appended tables as they then read. The are on the page for the text in force.

The pages of this text: 84, 0 with changes
  1. Chapter I General Rules (Article 1)
  2. Chapter I General Rules (Article 2)
  3. Chapter I General Rules (Articles 3 to 4)
  4. Chapter II Tax Liability
  5. Chapter II-2 General Rules on Trustees of Trusts Subject to Corporate Taxation
  6. Chapter III Scope of Taxable Income (Articles 7 to 9)
  7. Chapter III Scope of Taxable Income (Article 10)
  8. Chapter III Scope of Taxable Income (Article 11)
  9. Chapter IV General Rules on Attribution of Income
  10. Chapter V Locality for Paying Taxes
  11. Chapter I General Rules
  12. Section 1 Tax Base
  13. Section 2 Calculating Income in Each Class (Articles 23 to 29)
  14. Section 2 Calculating Income in Each Class (Articles 30 to 34)
  15. Section 2 Calculating Income in Each Class (Articles 35 to 41-2)
  16. Section 2 Calculating Income in Each Class (Articles 42 to 44-3)
  17. Section 2 Calculating Income in Each Class (Articles 45 to 49)
  18. Section 2 Calculating Income in Each Class (Articles 50 to 56)
  19. Section 2 Calculating Income in Each Class (Articles 57 to 57-3)
  20. Section 2 Calculating Income in Each Class (Articles 57-4 to 59)
  21. Section 2 Calculating Income in Each Class (Article 60)
  22. Section 2 Calculating Income in Each Class (Article 60-2)
  23. Section 2 Calculating Income in Each Class (Article 60-3)
  24. Section 2 Calculating Income in Each Class (Articles 60-4 to 67)
  25. Section 2 Calculating Income in Each Class (Articles 67-2 to 68)
  26. Section 3 Aggregation of Profits and Losses and Deduction for Carryover of Losses (Articles 69 to 70)
  27. Section 3 Aggregation of Profits and Losses and Deduction for Carryover of Losses (Articles 70-2 to 71-2)
  28. Section 4 Deductions from Income (Articles 72 to 75)
  29. Section 4 Deductions from Income (Article 76)
  30. Section 4 Deductions from Income (Articles 77 to 83-2)
  31. Section 4 Deductions from Income (Articles 84 to 88)
  32. Chapter III Calculating the Amount of Taxes (Articles 89 to 94)
  33. Chapter III Calculating the Amount of Taxes (Article 95)
  34. Chapter III Calculating the Amount of Taxes (Article 95-2)
  35. Chapter IV Special Provisions on Calculating Amounts of Taxes
  36. Chapter V Filing of Returns, Payment, and Refunds (Articles 104 to 112)
  37. Chapter V Filing of Returns, Payment, and Refunds (Articles 113 to 119)
  38. Chapter V Filing of Returns, Payment, and Refunds (Article 120)
  39. Chapter V Filing of Returns, Payment, and Refunds (Articles 121 to 124)
  40. Chapter V Filing of Returns, Payment, and Refunds (Articles 125 to 132)
  41. Chapter V Filing of Returns, Payment, and Refunds (Articles 133 to 137)
  42. Chapter V Filing of Returns, Payment, and Refunds (Article 137-2)
  43. Chapter V Filing of Returns, Payment, and Refunds (Article 137-3)
  44. Chapter V Filing of Returns, Payment, and Refunds (Articles 138 to 141)
  45. Chapter V Filing of Returns, Payment, and Refunds (Articles 142 to 151)
  46. Chapter VI Special Provisions on Returns Filed after the Deadline, Amended Returns, and Similar Matters (Articles 151-2 to 151-4)
  47. Chapter VI Special Provisions on Returns Filed after the Deadline, Amended Returns, and Similar Matters (Articles 151-5 to 151-6)
  48. Chapter VII Special Provisions on Requests for Reassessment (Articles 152 to 153-3)
  49. Chapter VII Special Provisions on Requests for Reassessment (Articles 153-4 to 153-6)
  50. Chapter VIII Reassessments and Determinations (Articles 154 to 157)
  51. Chapter VIII Reassessments and Determinations (Articles 158 to 160)
  52. Chapter I Domestic Source Income
  53. Chapter II Tax Payment Obligation of Nonresidents (Articles 164 to 165-5-3)
  54. Chapter II Tax Payment Obligation of Nonresidents (Article 165-6)
  55. Chapter II Tax Payment Obligation of Nonresidents (Articles 166 to 169)
  56. Chapter II Tax Payment Obligation of Nonresidents (Articles 170 to 173)
  57. Chapter III Tax Payment Obligation of Corporations (Articles 174 to 176)
  58. Chapter III Tax Payment Obligation of Corporations (Articles 177 to 180-2)
  59. Chapter I Withholding Taxes from Interest Income and Dividend Income
  60. Chapter II Withholding Taxes from Salary Income (Articles 183 to 186-2)
  61. Chapter II Withholding Taxes from Salary Income (Articles 186-3 to 191)
  62. Chapter II Withholding Taxes from Salary Income (Articles 192 to 194)
  63. Chapter II Withholding Taxes from Salary Income (Articles 195 to 195-3)
  64. Chapter II Withholding Taxes from Salary Income (Articles 195-4 to 198)
  65. Chapter III Withholding Taxes from Retirement Income
  66. Chapter III-2 Withholding Taxes from Public Pensions and Retirement Packages (Articles 203-2 to 203-4-2)
  67. Chapter III-2 Withholding Taxes from Public Pensions and Retirement Packages (Articles 203-5 to 203-7)
  68. Chapter IV Withholding Taxes from Remuneration, Fees, and Similar Payments
  69. Chapter V Withholding from the Income of Nonresidents and Corporations
  70. Chapter VI Special Provisions on the Due Date for Payment of Withheld Income Taxes
  71. Chapter VII Payment and Collection of Withheld Income Taxes
  72. Chapter I Obligation to Submit Payment Reports (Articles 224 to 224-2)
  73. Chapter I Obligation to Submit Payment Reports (Articles 224-3 to 224-4)
  74. Chapter I Obligation to Submit Payment Reports (Articles 224-5 to 224-6)
  75. Chapter I Obligation to Submit Payment Reports (Articles 225 to 227)
  76. Chapter I Obligation to Submit Payment Reports (Articles 227-2 to 231)
  77. Chapter II Other Miscellaneous Provisions
  78. Part VI Penal Provisions
  79. Appended Table 1
  80. Appended Table 2
  81. Appended Table 3
  82. Appended Table 4
  83. Appended Table 5
  84. Appended Table 6
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.

Enacting Statement 1

The Income Tax Act (Act No. 27 of 1947) is wholly amended.

所得税法（昭和二十二年法律第二十七号）の全部を改正する。

Part I General Provisions第一編　総則

Chapter I General Rules第一章　通則

Article 1第一条

Purpose（趣旨）
Article 1, paragraph (1)

This Act provides for taxpayers subject to income taxes, the scope of taxable income, the way of calculating the amount of income taxes, and the procedures for filing income tax returns, making income tax payments, and issuing income tax refunds, as well as making the necessary provisions for ensuring the proper performance of income tax payment obligations.

この法律は、所得税について、納税義務者、課税所得の範囲、税額の計算の方法、申告、納付及び還付の手続、源泉徴収に関する事項並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。

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