Article 12 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake

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Article 12Tax Base of Special Income Tax for Reconstruction for Individuals

第十二条（個人に係る復興特別所得税の課税標準）

The tax base of special income tax for reconstruction imposed on an individual is the individual's base income tax amount for the relevant year.

個人に対して課する復興特別所得税の課税標準は、その個人のその年分の基準所得税額とする。

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Defined terms1

base income tax amount
基準所得税額（きじゅんしょとくぜいがく）
The income tax on which the special income tax for reconstruction (復興特別所得税) is charged: for each kind of taxpayer — a resident other than a non-permanent resident, a non-permanent resident, a nonresident, a domestic corporation and a foreign corporation — the income tax calculated under the Income Tax Act and other laws on the income Article 7, paragraph (1) of that Act makes taxable for it (with certain interest, dividends and gains under the Act on Special Measures Concerning Taxation added for corporations), leaving out certain provisions and any accessory tax (附帯税).
次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（附帯税の額を除く。）
Article 10, paragraph (1)See it in the glossary

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as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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