Income Tax Act

The provisions of Article 2, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") (limited to the parts concerning item (xxxii) (excluding the part concerning (b)), item (xxxiii) and item (xxxiv)) apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 2, paragraph (1), item (xxxii) (excluding the part concerning (b)), item (xxxiii) or item (xxxiv) of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.

The provisions of Article 28 of the New Income Tax Act apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 28 of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.

The provisions of Article 86 of the New Income Tax Act apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.

A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 86 of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.

If a person paying to a Resident a public pension or retirement package specified by Cabinet Order (hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (1) of the following Article) makes the last payment of a specified public pension or retirement package in the year on or after December 1, 2026, and the total amount of income tax set forth in item (i) exceeds the tax amount set forth in item (ii) as calculated based on the circumstances at the time of making the last payment of a specified public pension or retirement package in the year on or after that date, an Appropriation of the excess amount must be made to the income tax to be collected when making the last payment of a specified public pension or retirement package in the year on or after that date.

the total amount of income tax that was collected, or should be collected, pursuant to Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that were determined during 2026 to be payable by the payer to the Resident;

the tax amount that should be collected pursuant to Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that were determined during 2026 to be payable by the payer to the Resident, if the provisions of Article 203-3 of the New Income Tax Act (limited to the parts concerning item (i), (a) and item (iv)) and of Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) and Article 41-16-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 7 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") were to apply.

In the case referred to in the preceding paragraph, if, after an Appropriation of the excess amount prescribed in that paragraph to the income tax to be collected when making the last payment of a specified public pension or retirement package in the year on or after December 1, 2026, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been collected, the amount remaining after deducting an amount equivalent to the part not collected; referred to as the "overpaid amount" in this paragraph and the following paragraph), the payer prescribed in the preceding paragraph refunds the overpaid amount.

The procedures for refunding an overpaid amount and any other matters necessary for the application of the preceding two paragraphs are specified by Cabinet Order.

With regard to the application of the provisions from paragraph (2) through paragraph (4) of the preceding Article in the case where the payer prescribed in paragraph (2) of that Article collects income tax and special income tax for reconstruction on a specified public pension or retirement package paid to the Resident referred to in that paragraph last in the year on or after December 1, 2026, the term "amount of income tax set forth" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax and special income tax for reconstruction set forth", the term "tax amount set forth" with "total amount set forth", and the term "to the income tax" with "to the income tax and special income tax for reconstruction"; the term "total amount" in item (i) of that paragraph with "total amount, together with the amount of special income tax for reconstruction that was collected, or should be collected, pursuant to Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 12 (referred to as the "Former Special Measures Act" in the following item),"; the term "tax amount" in item (ii) of that paragraph with "total of the tax amount and the tax amount that should be collected pursuant to Article 28, paragraph (1) of the Former Special Measures Act"; the term "income tax" in paragraph (3) of that Article with "income tax and special income tax for reconstruction"; and the term "the preceding two paragraphs" in paragraph (4) of that Article with "the preceding two paragraphs as applied with the replacement of terms pursuant to paragraph (1) of the following Article".

Article 28, paragraph (9) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 12 (referred to as the "Former Special Measures Act" in Article 88, paragraphs (3) and (4) of the Supplementary Provisions) and Article 28, paragraph (11) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake apply mutatis mutandis in the case where there has been an Appropriation or refund of income tax and special income tax for reconstruction under paragraph (2) or (3) of the preceding Article as applied with the replacement of terms pursuant to the preceding paragraph.

The provisions of Appended Table 5 of the New Income Tax Act apply, with regard to income tax for 2026, to a salary or other wage payable during that year whose last payment date falls on or after December 1 of that year, and the provisions then in force continue to govern a salary or other wage payable during that year whose last payment date falls before December 1 of that year.