This is the text in force, since 1 October 2026

Income Tax Act

所得税法（しょとくぜいほう）

Supplementary Provisions

The law as Science Council of Japan Act (Act No. 70 of 2025) leaves it, with the words it changes marked.

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The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.

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Supplementary ProvisionsAdded

No English for this provision yet.

令和七年六月一八日法律第七〇号

Supplementary Provisions, Article 1附則第一条Caption added

Effective Date

施行期日

1 change in this article

Supplementary Provisions, Article 1, paragraph (1)（施行期日）Effective DateAdded

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。

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Supplementary Provisions, Article 1附則第一条Caption added