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Income Tax Act

所得税法（しょとくぜいほう）

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.

See the list of changes The text in force today On e-Gov

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 Provisions

Supplementary Provisions, Article 4附則第四条Caption added

Transitional Measures Concerning Capital Gains

譲渡所得に関する経過措置

1 change in this article

Supplementary Provisions, Article 4, paragraph (1)（譲渡所得に関する経過措置）Transitional Measures Concerning Capital GainsAdded

The provisions of Article 33, paragraphs (3) through (5) of the New Income Tax Act apply to income tax for the year that includes the date specified in Article 1, item (x) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.

新所得税法第三十三条第三項から第五項までの規定は、附則第一条第十号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。

Supplementary Provisions, Article 6第六条

Transitional Measures Concerning the Calculation of the Cost of Transfer of Cryptoassets and Method of Valuation（暗号資産の譲渡原価等の計算及びその評価の方法に関する経過措置）

1 change in this article

Supplementary Provisions, Article 6, paragraph (1)（暗号資産の譲渡原価等の計算及びその評価の方法に関する経過措置）Transitional Measures Concerning the Calculation of the Cost of Transfer of Cryptoassets and Method of ValuationChanged

The provisions of Article 48-2, paragraph (1) of the New Income Tax Act apply to income tax for the year that includes the date specified in Article 1, item (x) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.

No English for the wording before the change.

新所得税法第四十八条の二第一項の規定は、附則第一条第十号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。

Supplementary Provisions, Article 7附則第七条Caption added

Transitional Measures Concerning Aggregation of Profits and Losses

損益通算に関する経過措置

1 change in this article

Supplementary Provisions, Article 7, paragraph (1)（損益通算に関する経過措置）Transitional Measures Concerning Aggregation of Profits and LossesAdded

The provisions of Article 69, paragraph (2) of the New Income Tax Act apply to income tax for the year that includes the date specified in Article 1, item (x) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.

新所得税法第六十九条第二項の規定は、附則第一条第十号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。

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Supplementary Provisions

Supplementary Provisions, Article 4附則第四条Caption added

Supplementary Provisions, Article 6第六条

Supplementary Provisions, Article 7附則第七条Caption added