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In force since 1 October 2026

Income Tax Act

所得税法(しょとくぜいほう)

Amended by

Science Council of Japan Act

日本学術会議法

The whole text as amended, on e-Gov

The same amending law also changes

1 provision 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.

Appended Table 1別表第一

Read it in the amended law
  • ChangedAppended Table 1Every wording
    NameGoverning Act
    Consignor Protection Fundsprotection fundsCommodity Derivatives Transaction Act
    Organization for Medical Information Infrastructure and Medical Fee Review and PaymentAct on the Organization for Medical Information Infrastructure and Medical Fee Review and Payment
    (7 rows this amendment leaves as they were are not shown)
    Corporate pension fundsDefined-Benefit Corporate Pension Act
    Pension Fund AssociationsAssociation
    Hazardous Materials Safety Techniques AssociationsAssociationFire Service Act (Act No. 186 of 1948)
    Administrative Scrivener's Associationscriveners' associationsCertified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
    Fishing Industry Mutual Aid Associationsindustry mutual aid associationsAct on Compensation of Fishery Disaster (Act No. 158 of 1964)
    Federations of Fishing Industry Mutual Aid Associationsfishing industry mutual aid associations
    Fishing Industry Credit Guarantee Fund Associationsindustry credit guarantee fund associationsAct on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
    Fishing Vessel Insurance Associationsvessel insurance associationsAct on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
    Japan Financial Literacy and Education CorporationAct on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
    Asset-Building Funds for Wage EarnersAsset-building funds for wage earnersWorkers' Property Accumulation Promotion Act (Act No. 92 of 1971)
    Light Motor Vehicle Inspection OrganizationRoad Transport Vehicle Act (Act No. 185 of 1951)
    Health Insurance Societiesinsurance societiesHealth Insurance Act
    National Federation of Health Insurance Societies
    (5 rows this amendment leaves as they were are not shown)
    Incorporated public interest foundationsAct on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006)
    Incorporated public interest associations
    Offenders rehabilitation corporationcorporationsOffender Rehabilitation Services Act (Act No. 86 of 1995)
    Port authoritiesPort and Harbour Act
    (3 rows this amendment leaves as they were are not shown)
    National Health Insurance SocietiesNational Health Insurance Act
    FederationFederations of National Health Insurance Associations
    National Pension FundsNational Pension Act
    National Pension Fund Association
    (3 rows this amendment leaves as they were are not shown)
    Japan Safe Driving CenterJapan Safe Driving Center Act (Act No. 57 of 1975)
    Judicial Scriveners' Associationsscriveners' associationsJudicial Scriveners Act (Act No. 197 of 1950)
    Social welfare corporationsSocial Welfare Act (Act No. 45 of 1951)
    Labor and Social Security Attorney's Associationssocial security attorney's associationsAct on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
    Religious corporationsReligious Corporations Act (Act No. 126 of 1951)
    Residential area development associationsAct on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
    Sake brewers' associationsAct on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)
    Japan Sake Brewers' Association
    Federation of Sake Brewers' AssociationsFederations of sake brewers' associations
    Liquor merchants' associations
    All Japan Liquor Merchants' Association
    Federation of Liquor Merchants' AssociationsFederations of liquor merchants' associations
    Commercial associationsCommerce and Industry Association Act (Act No. 89 of 1960)
    Chambers of CommerceChambers of commerceChambers of Commerce and Industry Act (Act No. 143 of 1953)
    Central Federation of Societies of Commerce and IndustryCommerce and Industry Association Act
    Commercial and industrial associations (limited to associations that do not require members to make contributions)Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
    FederationFederations of commercial and industrial associations (limited to associations that do not require members to make contributions)
    Spent Fuel Reprocessing and Decommissioning Promotion OrganizationAct on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
    (3 rows this amendment leaves as they were are not shown)
    Vocational training corporationsVocational Abilities Development Promotion Act
    Credit Guarantee Corporationsguarantee corporationsCredit Guarantee Association Act (Act No. 196 of 1953)
    Flood Prevention Associationsprevention associationsFlood Prevention Association Act (Act No. 50 of 1908)
    Federation of Flood Prevention AssociationsFederations of flood prevention associations
    Environmental Health Industry Associationshealth industry associations (limited to associations that do not require members to make contributions)Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
    Federation of Environmental Health Industry AssociationsFederations of environmental health industry associations (limited to associations that do not require members to make contributions)
    Certified Public Tax Accountants' Associationspublic tax accountants' associationsCertified Public Tax Accountant Act (Act No. 237 of 1951)
    Coal Mining Pension FundCoal Mining Pension Fund Act
    (7 rows this amendment leaves as they were are not shown)
    National Association of RacingHorse Racing Act (Act No. 158 of 1948)
    Regional governmentsLocal governmentsLocal Autonomy Act (Act No. 67 of 1947)
    Japan Finance Organization for MunicipalitiesAct on the Japan Finance Organization for Municipalities (Act No. 64 of 2007)
    (9 rows this amendment leaves as they were are not shown)
    Japan Industrial Safety and Health AssociationIndustrial Accident Prevention Organization Act (Act No. 118 of 1964)
    Federation of Small Business AssociationsFederations of small business associationsSmall and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
    Investor Protection Fundsprotection fundsFinancial Instruments and Exchange Act
    Incorporated administrative agencies (limited to agencies designated by the Minister of Finance as those in which the national or local government owns all of the stated capital or capital contributions; those that make no distribution of profits, distribution of surplus or other similar distribution of monies to any person other than the national or a local government; or those equivalent thereto)Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and the individually governing Acts prescribed in Article 1, paragraph (1) (Purpose, etc.) of that Act
    Public land development corporationsAct on Advancement of Expansion of Public Lands (Act No. 66 of 1972)
    Land improvement districtsLand Improvement Act (Act No. 195 of 1949)
    Unified land improvement districts
    Federation of Land Improvement AssociationsFederations of land improvement associations
    Associations of land and house investigatorsLand and Buildings Investigator Act (Act No. 228 of 1950)
    Land readjustment associationsLand Readjustment Act (Act No. 119 of 1954)
    Prefectural Vocational Ability Development Associationsvocational ability development associationsVocational Abilities Development Promotion Act
    Science Council of JapanScience Council of Japan Act (Act No. 70 of 2025)
    Japan Federation of Administrative Scriveners' AssociationsCertified Administrative Procedures Legal Specialist Act
    Japan Workers' Housing AssociationAct on Japan Workers' Housing Association (Act No. 133 of 1966)
    Japan Sewage Works AgencyJapan SewageAct on the Japan Sewerage Works Agency Act (Act No. 41 of 1972)
    Japanese Institute of Certified Public AccountantsCertified Public Accountants Act
    (16 rows this amendment leaves as they were are not shown)
    Agricultural mutual relief associationsAgricultural Insurance Act (Act No. 185 of 1947)
    Federation of Agricultural Mutual Relief AssociationsFederations of agricultural mutual relief associations
    Federation of Agricultural CooperativesFederations of agricultural cooperatives (limited to cooperativesfederations that have established hospitals or clinics asthat are public medical institutions prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that are designated by the Minister of Finance as those meeting the requirements prescribed by Cabinet Order)Agricultural Co-operatives Act
    Agriculture Credit Guarantee Fund Associationcredit guarantee fund associationsAgricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
    Agricultural and Fishery Co-operative Savings Insurance CorporationAgricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
    Fukushima Institute for Research, Education and InnovationAct on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012)
    Partnerships for debt settlementAct on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
    Bar associationsAttorneys Act
    Insurance Policyholders' Protection Corporationspolicyholders' protection corporationsInsurance Business Act
    Maritime pilots' associationsPilotage Act
    (3 rows this amendment leaves as they were are not shown)
    Labor unions (limited to unions that are corporations)Labor Union Act (Act No. 174 of 1949)
    Industrial Safety and Health Associationsafety and health associationsIndustrial Accident Prevention Organization Act
    名称根拠法
    (99 rows this amendment leaves as they were are not shown)
    都道府県職業能力開発協会職業能力開発促進法
    日本学術会議日本学術会議法(令和七年法律第七十号)
    日本行政書士会連合会行政書士法
    (34 rows this amendment leaves as they were are not shown)

    Act No. 60 of 2024 changes it again, on . 2 more amendments change it after that.

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 1 · Effective Date附則第一条(施行期日)

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

    This Act comes into effect as of October 1, 2026.

    この法律は、令和八年十月一日から施行する。