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by 16 April 2027, on a day set by

Income Tax Act

所得税法（しょとくぜいほう）

Amended by

Act Partially Amending the Act on Vitalizing the Creation of Science, Technology, and Innovation

科学技術・イノベーション創出の活性化に関する法律の一部を改正する法律

The whole text as amended, on e-Gov

On a day set by , no later than 16 April 2027 — the amending law allows up to nine months from . The exact day is not fixed yet.

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
    (73 rows this amendment leaves as they were are not shown)
    Japan Federation of Labor and Social Security Attorney's AssociationsAct on Public Consultants on Social and Labour Insurance
    Organization for Promoting the Utilization of Advanced Technology Research ResultsAct on the Activation of Science, Technology and Innovation Creation (Act No. 63 of 2008)
    Non-life insurance rating groupsAct on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
    (61 rows this amendment leaves as they were are not shown)
    名称根拠法
    (73 rows this amendment leaves as they were are not shown)
    全国社会保険労務士会連合会社会保険労務士法
    先端技術研究成果活用推進機構科学技術・イノベーション創出の活性化に関する法律（平成二十年法律第六十三号）
    損害保険料率算出団体損害保険料率算出団体に関する法律（昭和二十三年法律第百九十三号）
    (61 rows this amendment leaves as they were are not shown)

    Act No. 74 of 2025 changes it again, by .

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 on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation.

    この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。