検索

条文、法令、用語を検索します

所得税法（しょとくぜいほう）

Income Tax Act

Japan's national income tax: who pays it and on which income, how it is worked out, how it is filed and paid, and the tax that employers and other payers must withhold from what they pay.

現在の条文の施行日
制定（公布）
本則の条数
302
施行前の改正
13
条文を読むe-Gov法令検索で開く

この法令の内容

続きを読む
  • 2026年11月30日まで：Income is sorted into ten classes — interest, dividends, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous — each worked out its own way, and salary income is pay less an employment income deduction (給与所得控除) set by bands of pay — at least 650,000 yen, and capped at 1,950,000 yen once pay exceeds 8,500,000 yen. Retirement income is severance pay less a deduction of 400,000 yen for each year of service up to 20 years and 700,000 yen for each year after (at least 800,000 yen), with 1,000,000 yen added for someone who retires as a direct result of becoming disabled, and reduced, in cases a Cabinet Order (政令) sets, for someone paid retirement allowances in an earlier year. Half of what remains is taxed — but in full for company officers, legislators and public servants with five years or less in that role, and in full above the first 3,000,000 yen for others with five years or less of service.(第二条第一項第二十一号, 第二十一条第一項第一号, 第二十八条第二項, 第二十八条第三項, 第三十条第二項, 第三十条第三項, 第三十条第四項, 第三十条第五項, 第三十条第六項)（根拠条文）
  • 2026年12月1日から：Income is sorted into ten classes — interest, dividends, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous — each worked out its own way; for the tax for 2026 and later years, salary income is pay less an employment income deduction (給与所得控除) set by bands of pay — at least 690,000 yen, and capped at 1,950,000 yen once pay exceeds 8,500,000 yen, and someone whose 2026 tax was fixed by a final return (確定申告書) or a determination (決定) before 1 December 2026 may, within five years of that day, make a request for reassessment (更正の請求) under Article 23(1) of the Act on General Rules for National Taxes (国税通則法), a separate Act, to get the new amount. Retirement income is severance pay less a deduction of 400,000 yen for each year of service up to 20 years and 700,000 yen for each year after (at least 800,000 yen), with 1,000,000 yen added for someone who retires as a direct result of becoming disabled, and reduced, in cases a Cabinet Order (政令) sets, for someone paid retirement allowances in an earlier year. Half of what remains is taxed — but in full for company officers, legislators and public servants with five years or less in that role, and in full above the first 3,000,000 yen for others with five years or less of service.(第二条第一項第二十一号, 第二十一条第一項第一号, 第二十八条第二項, 第二十八条第三項, 第三十条第二項, 第三十条第三項, 第三十条第四項, 第三十条第五項, 第三十条第六項, 附則第三条第一項, 附則第三条第二項)（根拠条文）
  • 2026年11月30日まで：From income are subtracted the deductions the Act lists, among them social insurance premiums paid for oneself or for family members who share one's household, medical expenses for them not made good by insurance or damages, above 100,000 yen (or 5% of income, if lower) and up to 2,000,000 yen, allowances for a spouse and for dependents within income limits, and a basic deduction (基礎控除) of 580,000 yen for someone whose total income is 23,500,000 yen or less, which shrinks in steps above that and ends above 25,000,000 yen; Article 41-16-2 of the Act on Special Measures Concerning Taxation (租税特別措置法) adds an amount of its own to this deduction for residents whose total income is within limits it sets. This Act's rate table is then applied band by band, separately to taxable ordinary income and to taxable retirement income (timber income is banded at a fifth and the result multiplied by five): 5% up to 1,950,000 yen, 10% up to 3,300,000 yen, 20% up to 6,950,000 yen, 23% up to 9,000,000 yen, 33% up to 18,000,000 yen, 40% up to 40,000,000 yen, and 45% on the rest. Separate Acts also change the result, among them these: Article 13 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) charges a separate special income tax for reconstruction (復興特別所得税), worked out on this tax, for the years that Act covers; and the Act on Special Measures Concerning Taxation taxes most interest received in Japan (Article 3), gains from selling land and buildings held for more than five years (Article 31) and gains from selling unlisted shares (Article 37-10) apart from other income, at rates of its own instead of this table.(第二十一条第一項第三号, 第七十三条第一項, 第七十四条第一項, 第八十三条第一項, 第八十四条第一項, 第八十六条第一項, 租税特別措置法 第四十一条の十六の二第一項, 第八十九条第一項, 第八十九条第二項, 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十三条第一項, 租税特別措置法 第三条第一項, 租税特別措置法 第三十一条第一項, 租税特別措置法 第三十七条の十第一項)（根拠条文）
  • 2026年12月1日から：From income are subtracted the deductions the Act lists, among them social insurance premiums paid for oneself or for family members who share one's household, medical expenses for them not made good by insurance or damages, above 100,000 yen (or 5% of income, if lower) and up to 2,000,000 yen, allowances for a spouse and for dependents within income limits, and a basic deduction (基礎控除) — for the tax for 2026 and later years — of 620,000 yen for someone whose total income is 23,500,000 yen or less, which shrinks in steps above that and ends above 25,000,000 yen; Article 41-16-2 of the Act on Special Measures Concerning Taxation (租税特別措置法) adds an amount of its own to this deduction for residents whose total income is within limits it sets, and someone whose 2026 tax was fixed by a final return (確定申告書) or a determination (決定) before 1 December 2026 may, within five years of that day, make a request for reassessment (更正の請求) under Article 23(1) of the Act on General Rules for National Taxes (国税通則法), a separate Act, to get the new amount. This Act's rate table is then applied band by band, separately to taxable ordinary income and to taxable retirement income (timber income is banded at a fifth and the result multiplied by five): 5% up to 1,950,000 yen, 10% up to 3,300,000 yen, 20% up to 6,950,000 yen, 23% up to 9,000,000 yen, 33% up to 18,000,000 yen, 40% up to 40,000,000 yen, and 45% on the rest. Separate Acts also change the result, among them these: Article 13 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) charges a separate special income tax for reconstruction (復興特別所得税), worked out on this tax, for the years that Act covers; and the Act on Special Measures Concerning Taxation taxes most interest received in Japan (Article 3), gains from selling land and buildings held for more than five years (Article 31) and gains from selling unlisted shares (Article 37-10) apart from other income, at rates of its own instead of this table.(第二十一条第一項第三号, 第七十三条第一項, 第七十四条第一項, 第八十三条第一項, 第八十四条第一項, 第八十六条第一項, 租税特別措置法 第四十一条の十六の二第一項, 第八十九条第一項, 第八十九条第二項, 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十三条第一項, 租税特別措置法 第三条第一項, 租税特別措置法 第三十一条第一項, 租税特別措置法 第三十七条の十第一項, 附則第九条第一項, 附則第九条第二項)（根拠条文）
  • A resident whose income, after deductions, gives rise to tax beyond the dividend credit must file a final return (確定申告) with the district tax office director (税務署長) between 16 February and 15 March of the following year, and pay by then the tax not already withheld or prepaid — unless the tax withheld or prepaid, or the foreign tax credit, is more than can be set against the tax, in which case they may file to have the difference refunded, and someone filing a loss return files that instead. Paying at least half by 15 March and filing a notice lets the rest wait until 31 May, with interest tax (利子税) that this Act sets at 7.3% a year — though Article 93 of the Act on Special Measures Concerning Taxation (租税特別措置法) replaces that rate with the special base rate for interest tax (利子税特例基準割合) in any year that rate is lower. A resident whose tax prepayment calculation base (予定納税基準額) — the previous year's tax on income other than capital gains, occasional, miscellaneous and temporary income, less the tax withheld on it — is 150,000 yen or more must prepay a third of it in July and a third in November, on amounts the director notifies; a special agricultural income earner (特別農業所得者) prepays half in November instead.(第百二十条第一項, 第百二十三条第一項, 第百二十八条第一項, 第百三十一条第一項, 第百三十一条第二項, 第百三十一条第三項, 第百二十二条第一項, 第百三十八条第一項, 第百四条第一項, 第百六条第一項, 第百七条第一項, 租税特別措置法 第九十三条第一項)（根拠条文）
  • Anyone who pays salary in Japan to a resident must withhold income tax from each payment using the Act's tables and pay it to the national government by the 10th of the following month; Article 28 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) requires the payer, on withholding due by the end of 2037, to withhold a special income tax for reconstruction (復興特別所得税) with it and pay both by the same deadline. Each employee is to file a return for deduction for dependents (給与所得者の扶養控除等申告書) through their main employer before the first payment of each year — pay from an employer without it is withheld at the separate, higher column (乙欄) of the tables — and for an employee who filed it and whose pay for the year is 20,000,000 yen or less, that employer settles the year's tax in a year-end adjustment (年末調整) at the last payment of the year, unless the employee is expected to file the form with another employer before 31 December. The employer must make a withholding receipt (源泉徴収票) in two copies by 31 January of the next year, or within a month of the employee's leaving, filing one with the tax office and giving the other to the employee, unless the director has approved otherwise.(第百八十三条第一項, 第百八十五条第一項, 第百八十五条第一項第二号, 第百八十六条第一項, 別表第二, 別表第三, 別表第四, 第百九十四条第一項, 第百九十条第一項, 第二百二十六条第一項, 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項)（根拠条文）
  • A resident who leaves Japan without notifying the director of a tax agent (納税管理人) under Article 117(2) of the Act on General Rules for National Taxes must file any return they owe — for the year so far if they leave partway through it, or for the previous year if they leave between 1 January and its filing deadline — and pay the tax, before they leave. Any resident who leaves Japan, whether or not they notify a tax agent, holding securities and similar investments worth 100,000,000 yen or more in total is taxed as though they had sold them on leaving, unless they had been domiciled or living in Japan for five years or less in total over the ten years before, counted as a Cabinet Order (政令) sets out. If they notify a tax agent and give security, that tax can be deferred until four months after the fifth year (the tenth, on request) or after an earlier return to Japan, with interest tax (利子税) that this Act sets at 7.3% a year — though Article 93 of the Act on Special Measures Concerning Taxation (租税特別措置法) replaces that rate with the special base rate for interest tax (利子税特例基準割合) in any year that rate is lower.(第二条第一項第四十二号, 国税通則法 第百十七条第二項, 第百二十六条第一項, 第百二十七条第一項, 第百三十条第一項, 第六十条の二第一項, 第六十条の二第五項, 第百三十七条の二第一項, 第百三十七条の二第二項, 第百三十七条の二第十二項, 租税特別措置法 第九十三条第一項)（根拠条文）
第一条（趣旨）がこの法律の趣旨を定めています
Who is taxed on whatSalary incomeBasic deductionTax ratesFiling a returnWithholding from payYear-end adjustmentLeaving Japan

目次

302 2244 1127 352 801

改正

法令は、別の法令によってされます。この法令には、公布済みでまだの改正が13件あります。改正の履歴は下にあります。変更内容まで収録している改正は、改正のページに条文ごとに日本語と英語で示します。

2026年10月1日

10日後

日本学術会議法

改正後の全文（e-Gov）

改正される条文を見る（2か所）

2026年10月1日

10日後

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（3か所）

2026年12月1日

2か月後

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（24か所）

2027年1月1日

3か月後

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（16か所）

2027年1月1日

3か月後

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（10か所）

2027年1月1日

3か月後

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（2か所）

2027年1月1日

3か月後

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（5か所）

2027年4月1日

6か月後

出入国管理及び難民認定法及び外国人の技能実習の適正な実施及び技能実習生の保護に関する法律の一部を改正する法律

改正後の全文（e-Gov）

改正される条文を見る（2か所）

2027年4月16日まで

遅くとも7か月後

科学技術・イノベーション創出の活性化に関する法律の一部を改正する法律

改正後の全文（e-Gov）

公布の日から起算して九月を超えない範囲内において政令で定める日

改正される条文を見る（2か所）

2027年7月22日まで

遅くとも10か月後

金融商品取引法及び資金決済に関する法律の一部を改正する法律

改正後の全文（e-Gov）

公布の日から起算して一年を超えない範囲内において政令で定める日

改正される条文を見る（3か所）

日付未定

施行日は未確定

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日

改正される条文を見る（5か所）

日付未定

施行日は未確定

所得税法等の一部を改正する法律

改正後の全文（e-Gov）

次号に掲げる規定の施行の日の属する年の翌年の一月一日

改正される条文を見る（15か所）

2030年6月19日まで

遅くとも4年後

社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律

改正後の全文（e-Gov）

公布の日から起算して五年を超えない範囲内において政令で定める日

改正される条文を見る（10か所）
施行済みの改正 71件

誰に適用されるか

適用される

続き
  • Anyone who pays salary, retirement allowances, public pensions, interest or dividends in Japan to a resident, and anyone who pays in Japan the domestic source income the Act lists to a nonresident or foreign corporation: they must withhold the tax and pay it over. Fees paid in Japan to a resident for the kinds of work the Act lists — writing and design, the work of lawyers, tax accountants and similar professionals, and others — must be withheld too, but an individual who does not pay salary subject to withholding need not withhold on most of them, and hostesses' fees are withheld only by the bar or club operator.(第六条第一項, 第百八十一条第一項, 第百八十三条第一項, 第百九十九条第一項, 第二百三条の二第一項, 第二百四条第一項, 第二百四条第二項, 第二百十二条第一項)（根拠条文）
  • People who run a business, let property or earn timber income, who must keep books of their revenue and expenses, and notify the tax office when they start, move or close the business within the deadline for that year's return.(第二百三十二条第一項, 第二百二十九条第一項)（根拠条文）
  • The heirs of a resident who dies: where the deceased would have had to file a return, the heirs must file it within four months of learning of the death.(第百二十四条第一項, 第百二十五条第一項)（根拠条文）
  • National and local public servants, who are treated as domiciled in Japan for any period in which they have no domicile here, for all but three articles of the Act (among them the small-savings exemption) — except those without Japanese nationality and others a Cabinet Order (政令) names.(第三条第一項)（根拠条文）
特例と適用除外（8）
  • Some income is free of income tax (所得税を課さない), among it travel allowances for work trips or transfers that are ordinarily needed, commuting allowances up to the amount a Cabinet Order (政令) sets, scholarships and other grants for education (other than those paid as pay) and support paid between people legally bound to support each other, certain insurance payouts for injury or for sudden damage to property, proceeds from selling the household goods a Cabinet Order names, and the Nobel Prize. Property received by inheritance, bequest or gift from an individual is also free of income tax; the Inheritance Tax Act (相続税法), a separate Act outside this collection, governs how it is taxed.(第九条第一項, 第九条第一項第四号, 第九条第一項第五号, 第九条第一項第十五号, 第九条第一項第十七号, 第九条第一項第十八号, 第九条第一項第九号, 第九条第一項第十三号)（根拠条文）
  • An employee paid 20,000,000 yen or less in the year by a single employer, whose tax on that pay was all withheld or settled in the year-end adjustment, need not file a return if their other income (not counting retirement income) is 200,000 yen or less — unless, for example, they are paid for letting property to their employer's business, or another case a Cabinet Order names applies. Employees with two employers, and pensioners whose public pensions total 4,000,000 yen or less with the tax withheld, are excused on conditions of their own.(第百二十一条第一項, 第百二十一条第一項第一号, 第百二十一条第一項第二号, 第百二十一条第三項)（根拠条文）
  • Someone who pays salary only to two or fewer domestic workers (家事使用人) need not withhold tax from that salary or from their retirement allowances.(第百八十四条第一項, 第二百条第一項)（根拠条文）
  • In working out a nonresident's tax on income they file for, the deductions for medical expenses, social insurance premiums, small business mutual aid and insurance premiums, and for disability, widowhood, single parenthood, working students, a spouse and dependents do not apply.(第百六十五条第一項)（根拠条文）
  • Where a tax treaty Japan has concluded — which is outside this collection — defines domestic source income or a permanent establishment (恒久的施設) differently from this Act, the treaty's definition applies to the people it covers.(第百六十二条第一項, 第二条第一項第八号の四)（根拠条文）
  • Interest and similar income on deposits and certain securities up to 3,000,000 yen of principal is not taxed for a person domiciled in Japan who holds a physical disability certificate, can receive a survivors' basic pension or widow's pension as a wife, or falls in a similar group a Cabinet Order names, if they file the required forms through the bank or other institution.(第十条第一項, 第十条第三項, 第十条第七項第一号)（根拠条文）
  • The public corporations and similar bodies (公共法人等) listed in Appended Table 1 pay no income tax on the interest, dividends and similar payments they receive (for distributions from a loan trust, only the part for the time they held it).(第十一条第一項, 別表第一)（根拠条文）
  • An employer whose payroll office regularly pays fewer than ten people may, with the district tax office director's approval, pay the tax withheld from salary and retirement allowances twice a year instead of monthly: by 10 July for January to June, and by 20 January for July to December.(第二百十六条第一項)（根拠条文）
どのように守らせるか（8）

他の法令とのつながり

相手からの参照法令この法令からの参照

ほかに、収録していない法令を178件、名指しで参照しています。

出典

このページのもとになったもの

  • e-Gov 法令検索所得税法 — the text in force from 2026-08-12原典
  • e-Gov 法令検索所得税法 — revision history原典
  • 法務省 日本法令外国語訳データベースIncome Tax Act — Ministry of Justice translation原典
  • 機械翻訳（非公式）
  • 本サイトがAIで作成English titles of amending laws, written for this site
  • 本サイトがAIで作成Descriptions of each law, written for this site
  • 本サイトがAIで作成Notes that an Act outside this collection changes a figure, written for this site
  • e-Govの条文から本サイトが集計