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on 1 December 2026, in 26 days

Income Tax Act

所得税法(しょとくぜいほう)

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

6 provisions changed · 1 provision removed · 14 provisions in the supplementary provisions · 3 provisions moved to another number

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.

Article 2 · (Definitions)第二条(定義)

3 reworded
Read it in the amended law
  • ChangedArticle 2, paragraph (1), item (xxxii)

    Working student: a person as follows earning business income, salary income, retirement income, or miscellaneous income from the person's own work (hereinafter referred to as "salary income, etc." in this item), whose total income is 850,000890,000 yen or less, and whose total income other than the salary income, etc. is 100,000 yen or less:

    勤労学生 次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得(以下この号において「給与所得等」という。)を有するもののうち、合計所得金額が八十五万八十九万円以下であり、かつ、合計所得金額のうち給与所得等以外の所得に係る部分の金額が十万円以下であるものをいう。

  • ChangedArticle 2, paragraph (1), item (xxxiii)

    Spouse in the same household: the spouse of a Resident whose living expenses are paid from the same resources as the Resident (other than a spouse falling under the category of a relative employed only by a blue-return filer as prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) who receives a salary as prescribed in that paragraph, and other than a spouse falling under the category of a relative employed only by the Resident prescribed in paragraph (3) of that Article (referred to as a "relative employed only by a blue-return filer or similar person" in item (xxxiii)-4)) and whose total income is 580,000620,000 yen or less;

    同一生計配偶者 居住者の配偶者でその居住者と生計を一にするもの(第五十七条第一項(事業に専従する親族がある場合の必要経費の特例等)に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの(第三十三号の四において「青色事業専従者等」という。)を除く。)のうち、合計所得金額が五十八万六十二万円以下である者をいう。

  • ChangedArticle 2, paragraph (1), item (xxxiv)

    Dependent: the relative of a Resident (other than the Resident's spouse), a child placed with a foster parent as prescribed in Article 6-4 (Definitions) of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) (Measures to Be Taken by Prefectures) of that Act, or an elderly person placed with a nursing care provider as prescribed in Article 11, paragraph (1), item (iii) (Measures to Be Taken by Municipalities) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, whose living expenses are paid from the same resources as the Resident (other than one falling under the category of a relative employed only by the blue-return filer as prescribed in Article 57, paragraph (1) who receives a salary as prescribed in that paragraph, and other than a person falling under the category of a relative employed only by the Resident as prescribed in paragraph (3) of that Article (referred to as a "relative employed only by a blue-return filer, etc." in item (xxxiv)-5)) and whose total income is 580,000620,000 yen or less;

    扶養親族 居住者の親族(その居住者の配偶者を除く。)並びに児童福祉法(昭和二十二年法律第百六十四号)第二十七条第一項第三号(都道府県の採るべき措置)の規定により同法第六条の四(定義)に規定する里親に委託された児童及び老人福祉法(昭和三十八年法律第百三十三号)第十一条第一項第三号(市町村の採るべき措置)の規定により同号に規定する養護受託者に委託された老人でその居住者と生計を一にするもの(第五十七条第一項に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの(第三十四号の五において「青色事業専従者等」という。)を除く。)のうち、合計所得金額が五十八万六十二万円以下である者をいう。

Article 28 · (Salary Income)第二十八条(給与所得)

1 reworded · 1 removed · 3 moved
Read it in the amended law
  • RemovedArticle 28, paragraph (3), item (i)

    if the taxpayer's revenue as prescribed in the preceding paragraph is 1,900,000 yen or less: 650,000 yen;

    前項に規定する収入金額が百九十万円以下である場合 六十五万円

  • ChangedArticle 28, paragraph (3), item (i)

    if the taxpayer's revenue as prescribed in the preceding paragraph is over 1,900,000 yen but not more than 3,600,000 yen3,600,000 yen or less: the sum total of 650,00080,000 yen plus 30% of the difference arrived at when 1,900,000 yen is deducted from the taxpayer's revenuetaxpayer's revenue (or 690,000 yen, if that sum total is less than 690,000 yen);

    前項に規定する収入金額が百九十万円を超え三百六十万円以下である場合 六十五万八万円と当該収入金額から百九十万円を控除した金額の百分の三十に相当する金額との合計額(当該合計額が六十九万円に満たない場合には、六十九万円)

  • Article 28, paragraph (3), item (ii)Its words stay the same; only its number changes.
  • Article 28, paragraph (3), item (iii)Its words stay the same; only its number changes.
  • Article 28, paragraph (3), item (iv)Its words stay the same; only its number changes.

Article 86 · (Basic Personal Exemption)第八十六条(基礎控除)

Read it in the amended law
  • ChangedArticle 86, paragraph (1), item (i)

    if the Resident's total income is 23,500,000 yen or less: 580,000620,000 yen;

    その居住者の合計所得金額が二千三百五十万円以下である場合 五十八万六十二万円