Article 91 — Income Tax Act — japanlaw

LawsL GlossaryG AgentsA

Search

Search provisions, jump to a law or an article

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 Chapter III Calculating the Amount of Taxes Section 1 Tax Rates Article 89Tax Rates Article 90Averaging Taxation on Fluctuating Income and Ad Hoc Income Article 91Deleted Section 2 Tax Credits Article 92Dividend Tax Credits Article 93Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution Article 94Deleted Article 95Foreign Tax Credit Article 95-2Special Provisions on Foreign Tax Credits Related to the Special Provisions on Capital Gains and Similar Income upon Departure from Japan 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 III Calculating the Amount of Taxes/Section 1 Tax Rates/Article 91 第九十一条

1 article

Article 91

第九十一条

削除 · deleted

No English for this paragraph yet.

削除

PreviousArticle 90 Averaging Taxation on Fluctuating Income and Ad Hoc Income NextArticle 92 Dividend Tax Credits

Read this in its chapter

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Sources Terms Privacy

Cited by3

Article 95, paragraph (1)
(Foreign Tax Credit)
「第八十九条から第九十三条まで」
Article 165-5-3, paragraph (1)
Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents
「第八十九条から第九十二条まで」
Article 165-6, paragraph (1)
Foreign Tax Credit for Nonresidents
「第八十九条から第九十二条まで」

This version

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

Permanent link, independent of the slug:

/l/340AC0000000033/art-91