Article 28, paragraph (3), item (v)

第二十八条第三項第五号

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

New wording Show removed words Before and after

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

In force today
if the taxpayer's revenue as prescribed in the preceding paragraph is over 8,500,000 yen: 1,950,000 yen.
前項に規定する収入金額が八百五十万円を超える場合　百九十五万円
1 December 2026 Not yet in force Act No. 12 of 2026 Moved to item (iv); its words stay the same

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