Income Tax Act
Article 28, paragraph (3), item (i)
第二十八条第三項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
if the taxpayer's revenue as prescribed in the preceding paragraph is 1,900,000 yen or less: 650,000 yen;
前項に規定する収入金額が百九十万円以下である場合 六十五万円
if the taxpayer's revenue as prescribed in the preceding paragraph is 1,900,000 yen or less: 650,000 yen;前項に規定する収入金額が百九十万円以下である場合 六十五万円