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Income Tax Act

所得税法（しょとくぜいほう）

302 articlesIn force 12 August 2026

Enacting Statement 1 Part I General Provisions Chapter I General Rules Chapter II Tax Liability Chapter II-2 General Rules on Trustees of Trusts Subject to Corporate Taxation Chapter III Scope of Taxable Income Chapter IV General Rules on Attribution of Income Chapter V Locality for Paying Taxes Part II Tax Payment Obligation of Residents Chapter I General Rules Chapter II Tax Base, Calculation Thereof, and Deductions from Income Section 1 Tax Base Section 2 Calculating Income in Each Class Subsection 1 Classes of Income and Income in Each Class Article 23Interest Income Article 24Dividend Income Article 25Amounts Deemed to Constitute Dividends Article 26Real Property Income Article 27Business Income Article 28Salary Income Article 29Deleted Article 30Retirement Income Article 31Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation Article 32Timber Income Article 33Capital Gains Article 34Occasional Income Article 35Miscellaneous Income Subsection 2 General Rules for Calculating the Amount of Income Article 36Amount of Revenue Article 37Necessary Expenses Article 38Acquisition Costs Deducted to Calculate Capital Gains Subsection 3 Calculating Amounts of Revenue Article 39Inclusion of Inventory Used to Benefit One's Own Household in Gross Revenue Article 40Inclusion of Gifts of Inventory in Gross Revenue Article 41Inclusion of Crop Harvests in Gross Revenue Article 41-2Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation Article 42Exclusion of Government Subsidies and Their Equivalent in Gross Revenue Article 43Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue Article 44Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue Article 44-2Exclusion from Gross Revenue of Economic Benefits from Debt Forgiveness Received Due to an Order Granting Discharge or Similar Article 44-3Exclusion of Reduced Foreign Income Taxes from Gross Revenue Subsection 4 Calculation of Necessary Expenses Division 1 Household-Related Expenses; Taxes and Duties Article 45Exclusion of Household-Related Expenses from Necessary Expenses Article 46Exclusion of Foreign Taxes Credited against Income Taxes from Necessary Expenses Division 2 Valuation of Assets and Depreciation Allowance Article 47Calculation of Costs of Inventory Sold and Valuation Methods Article 48Calculation of Costs of Transferred Securities and Valuation Methods Article 48-2Calculation of Costs of Crypto-Assets Transferred and Valuation Methods Article 49Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods Article 50Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods Division 3 Losses on Assets Article 51Inclusion of Losses on Assets in Necessary Expenses Division 4 Reserves Article 52Bad Debt Reserves Article 53Deleted Article 54Reserves for Severance Packages Article 55Deleted Division 5 Consideration That Relatives Receive from Business Article 56Special Provisions on Necessary Expenses If Relatives Receive Consideration from a Resident's Business Article 57Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident Division 6 Specific Expenses of Salary Income Earners Article 57-2Special Provisions on Deducting Specific Expenses of Salary Income Earners Subsection 4-2 Conversion of Transactions in a Foreign Currency Article 57-3Conversion of Transactions in a Foreign Currency Subsection 5 Special Provisions on Calculation of Gross Revenue, Necessary Expenses, and Acquisition Costs Associated with Transfers of Assets Article 57-4Special Provisions on Capital Gains Due to Share Exchange Article 58Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets Article 59Special Provisions on Capital Gains and Gifts Article 60Acquisition Costs of Assets Acquired as Gifts Article 60-2Special Provisions on Capital Gains upon Departure from Japan Article 60-3Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer Article 60-4Special Provisions on Capital Gains upon Application of Foreign Exit Tax Provisions Article 61Acquisition Costs of Assets Acquired Prior to December 31, 1952 Article 62Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster Subsection 6 Special Provisions on Calculation of Income In the Event of a Business Closure Article 63Special Provisions on Necessary Expenses In the Event of a Business Closure Article 64Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible Subsection 7 Special Provisions on the Period to Which Revenue and Expenses Are Attributed Article 65Deleted Article 66Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed Article 67Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed Subsection 8 Lease Arrangements Article 67-2Calculating Amounts of Income from Lease Arrangements Subsection 9 Calculating Amounts of Income from Trusts Article 67-3 Subsection 10 Calculating Amounts of Interest Income and Similar Income from Assets Acquired by Gift or Similar Transfer Article 67-4 Subsection 11 Scope of Each Class of Income and Details of Calculating Income in Each Class Article 68Scope of Each Class of Income and Details of Calculating Income in Each Class Section 3 Aggregation of Profits and Losses and Deduction for Carryover of Losses Section 4 Deductions from Income Chapter III Calculating the Amount of Taxes Section 1 Tax Rates Section 2 Tax Credits Chapter IV Special Provisions on Calculating Amounts of Taxes Chapter V Filing of Returns, Payment, and Refunds Section 1 Tax Prepayments Subsection 1 Tax Prepayments Subsection 2 Special Provisions on Estimated Tax Payable for Special Farming Income Earners Subsection 3 Reduction of Tax Prepayments Subsection 4 Special Provisions on Making and Collecting Tax Prepayments Section 2 Filing Tax Returns and Subsequent Tax Payments and Tax Refunds Subsection 1 Filing Tax Returns Subsection 2 Filing a Tax Return in the Event of the Taxpayer's Death or Absence From Japan Subsection 3 Payment Subsection 4 Deferring Payment Subsection 5 Tax Payment Grace Period Subsection 6 Refunds Section 3 Blue Returns Chapter VI Special Provisions on Returns Filed after the Deadline, Amended Returns, and Similar Matters Chapter VII Special Provisions on Requests for Reassessment Chapter VIII Reassessments and Determinations Part III Tax Payment Obligation of Nonresidents and Corporations Chapter I Domestic Source Income Chapter II Tax Payment Obligation of Nonresidents Section 1 General Rules Section 2 Taxing Nonresidents on Aggregate Income Subsection 1 Calculation of the Tax Base and Amount of Taxes Subsection 2 Filing of Returns, Payment of Taxes, and Issuance of Refunds Subsection 3 Special Provisions on Requests for Reassessment Subsection 4 Reassessments and Tax-Office Decisions Section 3 Separate Assessment of Income Taxes for Nonresidents Chapter III Tax Payment Obligation of Corporations Section 1 Tax Payment Obligation of Domestic Corporations Section 2 Tax Payment Obligation of Foreign Corporations Part IV Withholding Chapter I Withholding Taxes from Interest Income and Dividend Income Chapter II Withholding Taxes from Salary Income Section 1 Obligation to Withhold Taxes and the Amount Withheld Section 2 Year-End Adjustments Section 3 Declarations by Salary Income Earners Concerning Withholding Chapter III Withholding Taxes from Retirement Income Chapter III-2 Withholding Taxes from Public Pensions and Retirement Packages Chapter IV Withholding Taxes from Remuneration, Fees, and Similar Payments Section 1 Withholding from Remuneration or Fees, Contract Money, or Monetary Awards Section 2 Withholding from Pensions Based on Life Insurance Contracts and Similar Contracts Section 3 Withholding from Compensation for Periodic Deposits in Installment Savings and Similar Income Section 4 Withholding from Distributions of Profits Under Silent Partnership Agreements and Similar Agreements Chapter V Withholding from the Income of Nonresidents and Corporations Chapter VI Special Provisions on the Due Date for Payment of Withheld Income Taxes Chapter VII Payment and Collection of Withheld Income Taxes Part V Miscellaneous Provisions Chapter I Obligation to Submit Payment Reports Chapter II Other Miscellaneous Provisions Part VI Penal Provisions

/Income Tax Act/Part II Tax Payment Obligation of Residents/Chapter II Tax Base, Calculation Thereof, and Deductions from Income/Section 2 Calculating Income in Each Class/Subsection 4 Calculation of Necessary Expenses/Division 4 Reserves/Article 53 第五十三条

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Article 53

第五十三条

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as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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