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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 Subsection 2 General Rules for Calculating the Amount of Income Subsection 3 Calculating Amounts of Revenue Subsection 4 Calculation of Necessary Expenses Division 1 Household-Related Expenses; Taxes and Duties Division 2 Valuation of Assets and Depreciation Allowance Division 3 Losses on Assets Division 4 Reserves Division 5 Consideration That Relatives Receive from Business Division 6 Specific Expenses of Salary Income Earners Subsection 4-2 Conversion 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 Subsection 6 Special Provisions on Calculation of Income In the Event of a Business Closure Subsection 7 Special Provisions on the Period to Which Revenue and Expenses Are Attributed Subsection 8 Lease Arrangements Subsection 9 Calculating Amounts of Income from Trusts Subsection 10 Calculating Amounts of Interest Income and Similar Income from Assets Acquired by Gift or Similar Transfer Subsection 11 Scope 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 Article 72Casualty Loss Deduction Article 73Medical Expense Deduction Article 74Social Insurance Premium Deduction Article 75Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments Article 76Life Insurance Premium Deduction Article 77Earthquake Insurance Premium Deduction Article 78Donation Deduction Article 79Disability Deduction Article 80Widow Deduction Article 81Single Parent Deduction Article 82Working Student Deduction Article 83Spousal Deduction Article 83-2Special Spousal Deduction Article 84Deduction for Dependents Article 84-2Special Deduction for Specified Relatives Article 85Time of Determination of Dependents and Similar Persons Article 86Basic Personal Exemption Article 87Order of Deductions from Income Article 88Deleted 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 4 Deductions from Income/Article 88 第八十八条

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Article 88

第八十八条

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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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