Income Tax Act
Article 28, paragraph (3), item (ii)
第二十八条第三項第二号
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 over 1,900,000 yen but not more than 3,600,000 yen: the sum total of 650,000 yen plus 30% of the difference arrived at when 1,900,000 yen is deducted from the taxpayer's revenue;
前項に規定する収入金額が百九十万円を超え三百六十万円以下である場合 六十五万円と当該収入金額から百九十万円を控除した金額の百分の三十に相当する金額との合計額
if the taxpayer's revenue as prescribed in the preceding paragraph is
over 1,900,000 yen but not more than 3,600,000 yen3,600,000 yen or less: the sum total of650,00080,000 yen plus 30% of thedifference arrived at when 1,900,000 yen is deducted from the taxpayer's revenuetaxpayer's revenue (or 690,000 yen, if that sum total is less than 690,000 yen);前項に規定する収入金額が
百九十万円を超え三百六十万円以下である場合六十五万八万円と当該収入金額から百九十万円を控除した金額の百分の三十に相当する金額との合計額（当該合計額が六十九万円に満たない場合には、六十九万円）