Article 68 — Income Tax Act

1 article

Article 68Scope of Each Class of Income and Details of Calculating Income in Each Class

第六十八条（各種所得の範囲及びその金額の計算の細目）

Beyond what is prescribed in this Section, Cabinet Order provides for the necessary particulars concerning the scope of Each Class of Income and the calculation of the Income in Each Class.

この節に定めるもののほか、各種所得の範囲及び各種所得の金額の計算に関し必要な事項は、政令で定める。

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Defined terms2

Income in Each Class
各種所得の金額（かくしゅしょとくのきんがく）
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
第二編第二章第二節第一款に規定する利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、退職所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額及び雑所得の金額
二十二
Each Class of Income
各種所得（かくしゅしょとく）
The ten classes of income this Act distinguishes: interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.
第二編第二章第二節第一款（所得の種類及び各種所得の金額）に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得及び雑所得
二十一

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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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