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This text is not in force yetIt on 1 January 2027, in 2 months
Read the text in force →所得税法
Supplementary Provisions
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
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.
Transitional Measures Concerning Miscellaneous Income
雑所得に関する経過措置
The provisions of Article 35, paragraph (5) of the New Income Tax Act apply to income tax for 2027 and subsequent years.
新所得税法第三十五条第五項の規定は、令和九年分以後の所得税について適用する。
Transitional Measures Concerning the Deduction for Single Parents
ひとり親控除に関する経過措置
The provisions of Article 81 of the New Income Tax Act apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新所得税法第八十一条の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
Transitional Measures Concerning Documents to Be Attached to a Tax Return
確定申告書の添付書類に関する経過措置
The provisions of Article 120, paragraphs (6) and (7) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act) apply in the case where a Tax Return for income tax for 2026 or subsequent years is submitted on or after January 1, 2027.
新所得税法第百二十条第六項及び第七項（これらの規定を所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、令和九年一月一日以後に令和八年分以後の所得税に係る確定申告書を提出する場合について適用する。
The provisions of Article 203-3 of the New Income Tax Act apply to a public pension or retirement package as prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to as a "public pension or retirement package" in this paragraph, the following paragraph, Article 44 and Article 45, paragraphs (2) and (3) of the Supplementary Provisions) that is payable on or after January 1, 2027, and the provisions then in force continue to govern a public pension or retirement package payable before that date.
No English for the wording before the change.
新所得税法第二百三条の三の規定は、令和九年一月一日以後に支払うべき所得税法第二百三条の二に規定する公的年金等（以下この項及び次項並びに附則第四十四条並びに第四十五条第二項及び第三項において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
The provisions of Appended Table 2 through Appended Table 4 of the New Income Tax Act apply to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article) that is payable on or after January 1, 2027, and the provisions then in force continue to govern a salary or other wage payable before that date.
No English for the wording before the change.
新所得税法別表第二から別表第四までの規定は、令和九年一月一日以後に支払うべき所得税法第百八十三条第一項に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。