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Income Tax Act

Article 86, paragraph (1), item (i)

第八十六条第一項第一号

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

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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.

  1. In force today

    if the Resident's total income is 23,500,000 yen or less: 580,000 yen;

    その居住者の合計所得金額が二千三百五十万円以下である場合　五十八万円

  2. Not yet in force Act No. 12 of 2026 Reworded

    if the Resident's total income is 23,500,000 yen or less: 580,000620,000 yen;

    その居住者の合計所得金額が二千三百五十万円以下である場合　五十八万六十二万円

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