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on 1 January 2030, in 3 years

Act on Special Measures Concerning Taxation

租税特別措置法（そぜいとくべつそちほう）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

  • 1 April 2023 — Corporation Tax Act
  • 1 April 2023 — Income Tax Act
  • 1 April 2023 — Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures
  • 1 April 2023 — National Pension Act
  • 1 April 2023 — Act on General Rules for National Taxes
  • 1 April 2023 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  • 1 April 2023 — This law
  • 1 May 2023 — This law
  • 1 June 2023 — Corporation Tax Act
  • 1 June 2023 — Income Tax Act
  • 1 June 2023 — This law
  • 1 July 2023 — This law
  • 1 October 2023 — This law
  • 1 January 2024 — National Pension Act
  • 1 January 2024 — Act on General Rules for National Taxes
  • 1 January 2024 — This law
  • 1 April 2024 — Corporation Tax Act
  • 1 April 2024 — Act on General Rules for National Taxes
  • 1 April 2024 — This law
  • 1 January 2025 — Income Tax Act
  • 1 January 2025 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  • 1 January 2025 — This law
  • 1 January 2026 — Corporation Tax Act
  • 1 January 2026 — Income Tax Act
  • 21 May 2026 — Act on General Rules for National Taxes
  • 1 January 2027 — Income Tax Act

4 provisions added

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 41-9-2 · Tax Exemption on Occasional Income from Casino Gaming Winnings of Nonresidents第四十一条の九の二（非居住者のカジノ行為の勝金に係る一時所得の非課税）

Read it in the amended law
  • AddedArticle 41-9-2, paragraph (1)

    Income tax is not imposed on occasional income that accrues to a nonresident (excluding one who falls under any of the following) during the period from January 1, 2030 to December 31, 2034 from winnings from casino gaming prescribed in Article 39 of the Act on Development of Specified Integrated Resort Districts (Act No. 80 of 2018), of the type and by the method pertaining to the license under Article 39 of that Act, conducted in a casino gaming area prescribed in Article 2, paragraph (10), item (i) of that Act pertaining to that license (the winnings meaning the money specified by Order of the Ministry of Finance as money paid to a customer in connection with casino gaming (meaning casino gaming prescribed in Article 2, paragraph (7) of that Act; the same applies in item (ii))):

    令和十二年一月一日から令和十六年十二月三十一日までの間において非居住者（次に掲げる者のいずれかに該当するものを除く。）につき生ずる特定複合観光施設区域整備法（平成三十年法律第八十号）第三十九条の免許に係る同法第二条第十項第一号に規定するカジノ行為区画で行う当該免許に係る種類及び方法の同法第三十九条に規定するカジノ行為の勝金（カジノ行為（同法第二条第七項に規定するカジノ行為をいう。第二号において同じ。）に伴い顧客に対して支払われる金銭として財務省令で定めるものをいう。）に係る一時所得については、所得税を課さない。

  • AddedArticle 41-9-2, paragraph (1), item (i)

    a person listed in any of the items of Article 69 of the Act on Development of Specified Integrated Resort Districts;

    特定複合観光施設区域整備法第六十九条各号に掲げる者

  • AddedArticle 41-9-2, paragraph (1), item (ii)

    a person who is prohibited from engaging in casino gaming pursuant to the provisions of Article 174, paragraph (2) of the Act on Development of Specified Integrated Resort Districts;

    特定複合観光施設区域整備法第百七十四条第二項の規定によりカジノ行為を行つてはならないこととされている者

  • AddedArticle 41-9-2, paragraph (1), item (iii)

    an entrant prescribed in Article 176, paragraph (1) of the Act on Development of Specified Integrated Resort Districts.

    特定複合観光施設区域整備法第百七十六条第一項に規定する入場者