Act on Special Measures Concerning Taxation

• ChangedArticle 27, paragraph (1)

  Where an individual who falls under the category of a home worker prescribed in Article 2, paragraph (2) of the Home Work Act (Act No. 60 of 1970), a sales representative, or any other individual specified by Cabinet Order as a person similar to them has business income or miscellaneous income, if the total of the amount to be included in necessary expenses in calculating the amount of business income for that year and the amount to be included in necessary expenses in calculating the amount of miscellaneous income is less than 650690,000 yen (where the individual has employment income, the amount remaining after deducting the amount of the employment income deduction prescribed in Article 28, paragraph (2) of the Income Tax Act from 650690,000 yen; the same applies hereinafter in this Article), the amount to be included in necessary expenses in calculating the amount of business income or the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4, Divisions 1 through 5 of the Income Tax Act, each of the amounts into which 650690,000 yen is divided, pursuant to the provisions of Cabinet Order, between an amount pertaining to business income and an amount pertaining to miscellaneous income. In this case, each of those amounts is limited to the gross revenue pertaining to business income or the gross revenue pertaining to miscellaneous income (excluding that pertaining to public pensions, etc. prescribed in Article 35, paragraph (3) of that Act) for that year.

  家内労働法（昭和四十五年法律第六十号）第二条第二項に規定する家内労働者に該当する個人、外交員その他これらに類する者として政令で定める個人が事業所得又は雑所得を有する場合において、その年分の事業所得の金額の計算上必要経費に算入すべき金額及び雑所得の金額の計算上必要経費に算入すべき金額の合計額が六十五九万円（当該個人が給与所得を有する場合にあつては、六十五九万円から所得税法第二十八条第二項に規定する給与所得控除額を控除した残額。以下この条において同じ。）に満たないときは、その年分の事業所得の金額の計算上必要経費に算入する金額又は雑所得の金額の計算上必要経費に算入する金額は、所得税法第三十七条第一項及び第二編第二章第二節第四款第一目から第五目までの規定にかかわらず、六十五九万円を政令で定めるところにより事業所得に係る金額と雑所得に係る金額とに区分をした場合の当該区分をしたそれぞれの金額とする。この場合において、当該それぞれの金額は、その年分の事業所得に係る総収入金額又は雑所得に係る総収入金額（同法第三十五条第三項に規定する公的年金等に係るものを除く。）を限度とする。

• AddedArticle 29-4, paragraph (1)

  Where, in 2026 or 2027, the revenue from salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act (hereinafter referred to as "salary or other wage" in this paragraph and the following paragraph) for that year is 2,200,000 yen or less, the amount of the employment income deduction prescribed in paragraph (3) of that Article pertaining to that salary or other wage is, notwithstanding the provisions of item (i) of that paragraph, 740,000 yen (or, where that revenue is less than 740,000 yen, the amount equivalent to that revenue).

  令和八年又は令和九年において、その年中の所得税法第二十八条第一項に規定する給与等（以下この項及び次項において「給与等」という。）の収入金額が二百二十万円以下である場合には、当該給与等に係る同条第三項に規定する給与所得控除額は、同項第一号の規定にかかわらず、七十四万円（当該収入金額が七十四万円に満たない場合には、当該収入金額に相当する金額）とする。

• AddedArticle 29-4, paragraph (2)

  Where, in 2026 or 2027, the revenue from salary or other wage for that year is 691,000 yen or more and less than 2,200,000 yen, the amount of employment income pertaining to that salary or other wage is as specified below, notwithstanding the provisions of the preceding paragraph and Article 28, paragraphs (2) through (4) of the Income Tax Act:

  令和八年又は令和九年において、その年中の給与等の収入金額が六十九万千円以上二百二十万円未満である場合には、当該給与等に係る給与所得の金額については、前項及び所得税法第二十八条第二項から第四項までの規定にかかわらず、次に定めるところによる。

• AddedArticle 29-4, paragraph (2), item (i)

  where the revenue from salary or other wage for that year is 691,000 yen or more and less than 741,000 yen, the amount of employment income pertaining to that salary or other wage is to be nil;

  その年中の給与等の収入金額が六十九万千円以上七十四万千円未満である場合には、当該給与等に係る給与所得の金額は、ないものとする。

• AddedArticle 29-4, paragraph (2), item (ii)

  where the revenue from salary or other wage for that year is 741,000 yen or more and less than 2,191,000 yen, the amount of employment income pertaining to that salary or other wage is the amount remaining after deducting 740,000 yen from that revenue;

  その年中の給与等の収入金額が七十四万千円以上二百十九万千円未満である場合には、当該給与等に係る給与所得の金額は、当該収入金額から七十四万円を控除した残額とする。

• AddedArticle 29-4, paragraph (2), item (iii)

  where the revenue from salary or other wage for that year is 2,191,000 yen or more and less than 2,193,000 yen, the amount of employment income pertaining to that salary or other wage is 1,451,000 yen;

  その年中の給与等の収入金額が二百十九万千円以上二百十九万三千円未満である場合には、当該給与等に係る給与所得の金額は、百四十五万千円とする。

• AddedArticle 29-4, paragraph (2), item (iv)

  where the revenue from salary or other wage for that year is 2,193,000 yen or more and less than 2,196,000 yen, the amount of employment income pertaining to that salary or other wage is 1,453,000 yen;

  その年中の給与等の収入金額が二百十九万三千円以上二百十九万六千円未満である場合には、当該給与等に係る給与所得の金額は、百四十五万三千円とする。

• AddedArticle 29-4, paragraph (2), item (v)

  where the revenue from salary or other wage for that year is 2,196,000 yen or more and less than 2,200,000 yen, the amount of employment income pertaining to that salary or other wage is 1,456,000 yen.

  その年中の給与等の収入金額が二百十九万六千円以上二百二十万円未満である場合には、当該給与等に係る給与所得の金額は、百四十五万六千円とする。

• AddedArticle 29-4, paragraph (3)

  With regard to the application of the provisions of Article 57-2, paragraph (1) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "paragraph (4) of that Article" in that paragraph is deemed to be replaced with "paragraph (4) of that Article and Article 29-4, paragraph (2) (Special Provisions on the Minimum Amount of the Employment Income Deduction, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "the remaining amount under paragraph (2) of that Article" is deemed to be replaced with "the amount equivalent to the amount of employment income prescribed in that paragraph when the provisions of that paragraph are applied".

  前項の規定の適用がある場合における所得税法第五十七条の二第一項の規定の適用については、同項中「同条第四項」とあるのは「同条第四項並びに租税特別措置法第二十九条の四第二項（給与所得控除の最低控除額等の特例）」と、「同条第二項の残額」とあるのは「同項の規定を適用した場合の同項に規定する給与所得の金額に相当する金額」とする。

• AddedArticle 29-4, paragraph (4)

  Where, in 2026 or 2027, the amount of salary or other wage (meaning salary or other wage prescribed in item (i) of Article 190 of the Income Tax Act) that has become due for payment during that year to a resident prescribed in that Article is 691,000 yen or more and less than 2,200,000 yen, the amount of salary or other wage after deduction of the employment income deduction prescribed in item (ii) of that Article pertaining to that salary or other wage is, notwithstanding the provisions of that item (including Appended Table 5 of that Act), the amount equivalent to the amount of employment income prescribed in paragraph (2) when the provisions of that paragraph are applied by deeming the amount of salary or other wage that has become due for payment to be the revenue from salary or other wage referred to in that paragraph.

  令和八年又は令和九年において、所得税法第百九十条に規定する居住者に対しその年中に支払うべきことが確定した給与等（同条第一号に規定する給与等をいう。）の金額が六十九万千円以上二百二十万円未満である場合には、当該給与等に係る同条第二号に規定する給与所得控除後の給与等の金額は、同号の規定（同法別表第五を含む。）にかかわらず、当該支払うべきことが確定した給与等の金額を第二項の給与等の収入金額とみなして同項の規定を適用した場合の同項に規定する給与所得の金額に相当する金額とする。

• AddedArticle 29-4, paragraph (5)

  Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.

  前二項に定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。

Its words stay the same; only its number changes.

• ChangedCaption

  Special Provisions on Basic Personal Exemption, etc. for Each Year from 20252026 Onward

  令和七八年分以後の各年分の基礎控除等の特例

• ChangedArticle 41-16-2, paragraph (1)

  Where, for each year from 20252026 onward, a resident's total income pertaining to income tax for that year (meaning the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies in item (i)) is 6,550,000 yen (or, for each year from 20272028 onward, 1,320,000 yen) or less, the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that Act is, notwithstanding the provisions of paragraph (1) of that Article, the amount obtained by adding, to the amount specified in item (i) of that paragraph, the amount specified in the following items according to the category of year listed in each item:

  令和七八年分以後の各年分において、居住者のその年分の所得税に係る合計所得金額（所得税法第二条第一項第三十号の合計所得金額をいう。第一号において同じ。）が六百五十五万円（令和九十年分以後の各年分にあつては、百三十二万円）以下である場合における同法第八十六条第二項に規定する基礎控除の額は、同条第一項の規定にかかわらず、同項第一号に定める金額に次の各号に掲げる年分の区分に応じ当該各号に定める金額を加算した額とする。

• ChangedArticle 41-16-2, paragraph (1), item (i)

  for 20252026 and 20262027: the amount specified in the following according to the category of case listed therein:

  令和七八年分及び令和八九年分　次に掲げる場合の区分に応じそれぞれ次に定める金額

• ChangedArticle 41-16-2, paragraph (1), item (i), (a)

  where the resident's total income pertaining to income tax for that year is 1,3204,890,000 yen or less: 370420,000 yen;

  その居住者のその年分の所得税に係る合計所得金額が百三十二四百八十九万円以下である場合　三十七四十二万円

• ChangedArticle 41-16-2, paragraph (1), item (i), (b)

  where the resident's total income pertaining to income tax for that year exceeds 1,320,000 yen and is 3,3604,890,000 yen or less: 300: 50,000 yen;.

  その居住者のその年分の所得税に係る合計所得金額が百三十二四百八十九万円を超え三百三十六万円以下である場合　三十五万円

• RemovedArticle 41-16-2, paragraph (1), item (i), (c)

  where the resident's total income pertaining to income tax for that year exceeds 3,360,000 yen and is 4,890,000 yen or less: 100,000 yen;

  その居住者のその年分の所得税に係る合計所得金額が三百三十六万円を超え四百八十九万円以下である場合　十万円

• RemovedArticle 41-16-2, paragraph (1), item (i), (d)

  where the resident's total income pertaining to income tax for that year exceeds 4,890,000 yen: 50,000 yen.

  その居住者のその年分の所得税に係る合計所得金額が四百八十九万円を超える場合　五万円

• ChangedArticle 41-16-2, paragraph (1), item (ii)

  for each year from 20272028 onward: 370,000 yen.

  令和九十年分以後の各年分　三十七万円

• ChangedArticle 41-16-2, paragraph (2)

  With regard to the application of the provisions of Article 190 of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in item (ii), (f) of that Article is deemed to be replaced with "and the provisions of Article 41-16-2, paragraph (1) (Special Provisions on Basic Personal Exemption, etc. for Each Year from 20252026 Onward) of the Act on Special Measures Concerning Taxation".

  前項の規定の適用がある場合における所得税法第百九十条の規定の適用については、同条第二号ヘ中「の規定」とあるのは、「及び租税特別措置法第四十一条の十六の二第一項（令和七八年分以後の各年分の基礎控除等の特例）の規定」とする。