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2026年10月1日(10日後)

所得税法しょとくぜいほう

Income Tax Act

改正する法令

日本学術会議法

改正後の全文(e-Gov)

改正 1か所・附則 1か所

変わる条文ごとに、改正前と改正後を一つにまとめています。削られる言葉には取り消し線、加わる言葉には色をつけています。法令は日本語の条文です。

別表第一

改正後の条文の中で読む
  • 改正別表第一
    名称根拠法
    委託者保護基金商品先物取引法
    医療情報基盤・診療報酬審査支払機構医療情報基盤・診療報酬審査支払機構法
    医療法人(医療法(昭和二十三年法律第二百五号)第四十二条の二第一項(社会医療法人)に規定する社会医療法人に限る。)医療法
    沖縄振興開発金融公庫沖縄振興開発金融公庫法(昭和四十七年法律第三十一号)
    外国人技能実習機構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(平成二十八年法律第八十九号)
    貸金業協会貸金業法(昭和五十八年法律第三十二号)
    学校法人(私立学校法第百五十二条第五項(私立専修学校等)の規定により設立された法人を含む。)私立学校法
    株式会社国際協力銀行会社法及び株式会社国際協力銀行法(平成二十三年法律第三十九号)
    株式会社日本政策金融公庫会社法及び株式会社日本政策金融公庫法(平成十九年法律第五十七号)
    企業年金基金確定給付企業年金法
    企業年金連合会
    危険物保安技術協会消防法(昭和二十三年法律第百八十六号)
    行政書士会行政書士法(昭和二十六年法律第四号)
    漁業共済組合漁業災害補償法(昭和三十九年法律第百五十八号)
    漁業共済組合連合会
    漁業信用基金協会中小漁業融資保証法(昭和二十七年法律第三百四十六号)
    漁船保険組合漁船損害等補償法(昭和二十七年法律第二十八号)
    金融経済教育推進機構金融サービスの提供及び利用環境の整備等に関する法律(平成十二年法律第百一号)
    勤労者財産形成基金勤労者財産形成促進法(昭和四十六年法律第九十二号)
    軽自動車検査協会道路運送車両法(昭和二十六年法律第百八十五号)
    健康保険組合健康保険法
    健康保険組合連合会
    原子力損害賠償・廃炉等支援機構原子力損害賠償・廃炉等支援機構法(平成二十三年法律第九十四号)
    原子力発電環境整備機構特定放射性廃棄物の最終処分に関する法律(平成十二年法律第百十七号)
    高圧ガス保安協会高圧ガス保安法(昭和二十六年法律第二百四号)
    広域的運営推進機関電気事業法(昭和三十九年法律第百七十号)
    広域臨海環境整備センター広域臨海環境整備センター法(昭和五十六年法律第七十六号)
    公益財団法人一般社団法人及び一般財団法人に関する法律(平成十八年法律第四十八号)及び公益社団法人及び公益財団法人の認定等に関する法律(平成十八年法律第四十九号)
    公益社団法人
    更生保護法人更生保護事業法(平成七年法律第八十六号)
    港務局港湾法
    小型船舶検査機構船舶安全法(昭和八年法律第十一号)
    国家公務員共済組合国家公務員共済組合法
    国家公務員共済組合連合会
    国民健康保険組合国民健康保険法
    国民健康保険団体連合会
    国民年金基金国民年金法
    国民年金基金連合会
    国立健康危機管理研究機構国立健康危機管理研究機構法(令和五年法律第四十六号)
    国立大学法人国立大学法人法(平成十五年法律第百十二号)
    市街地再開発組合都市再開発法(昭和四十四年法律第三十八号)
    自動車安全運転センター自動車安全運転センター法(昭和五十年法律第五十七号)
    司法書士会司法書士法(昭和二十五年法律第百九十七号)
    社会福祉法人社会福祉法(昭和二十六年法律第四十五号)
    社会保険労務士会社会保険労務士法(昭和四十三年法律第八十九号)
    宗教法人宗教法人法(昭和二十六年法律第百二十六号)
    住宅街区整備組合大都市地域における住宅及び住宅地の供給の促進に関する特別措置法(昭和五十年法律第六十七号)
    酒造組合酒税の保全及び酒類業組合等に関する法律(昭和二十八年法律第七号)
    酒造組合中央会
    酒造組合連合会
    酒販組合
    酒販組合中央会
    酒販組合連合会
    商工会商工会法(昭和三十五年法律第八十九号)
    商工会議所商工会議所法(昭和二十八年法律第百四十三号)
    商工会連合会商工会法
    商工組合(組合員に出資をさせないものに限る。)中小企業団体の組織に関する法律(昭和三十二年法律第百八十五号)
    商工組合連合会(会員に出資をさせないものに限る。)
    使用済燃料再処理・廃炉推進機構原子力発電における使用済燃料の再処理等の実施及び廃炉の推進に関する法律(平成十七年法律第四十八号)
    商品先物取引協会商品先物取引法
    消防団員等公務災害補償等共済基金消防団員等公務災害補償等責任共済等に関する法律(昭和三十一年法律第百七号)
    職員団体等(法人であるものに限る。)職員団体等に対する法人格の付与に関する法律(昭和五十三年法律第八十号)
    職業訓練法人職業能力開発促進法
    信用保証協会信用保証協会法(昭和二十八年法律第百九十六号)
    水害予防組合水害予防組合法(明治四十一年法律第五十号)
    水害予防組合連合
    生活衛生同業組合(組合員に出資をさせないものに限る。)生活衛生関係営業の運営の適正化及び振興に関する法律(昭和三十二年法律第百六十四号)
    生活衛生同業組合連合会(会員に出資をさせないものに限る。)
    税理士会税理士法(昭和二十六年法律第二百三十七号)
    石炭鉱業年金基金石炭鉱業年金基金法
    船員災害防止協会船員災害防止活動の促進に関する法律(昭和四十二年法律第六十一号)
    全国健康保険協会健康保険法
    全国市町村職員共済組合連合会地方公務員等共済組合法
    全国社会保険労務士会連合会社会保険労務士法
    損害保険料率算出団体損害保険料率算出団体に関する法律(昭和二十三年法律第百九十三号)
    大学共同利用機関法人国立大学法人法
    脱炭素成長型経済構造移行推進機構脱炭素成長型経済構造への円滑な移行の推進に関する法律(令和五年法律第三十二号)
    地方競馬全国協会競馬法(昭和二十三年法律第百五十八号)
    地方公共団体地方自治法(昭和二十二年法律第六十七号)
    地方公共団体金融機構地方公共団体金融機構法(平成十九年法律第六十四号)
    地方公共団体情報システム機構地方公共団体情報システム機構法(平成二十五年法律第二十九号)
    地方公務員共済組合地方公務員等共済組合法
    地方公務員共済組合連合会
    地方公務員災害補償基金地方公務員災害補償法(昭和四十二年法律第百二十一号)
    地方住宅供給公社地方住宅供給公社法(昭和四十年法律第百二十四号)
    地方税共同機構地方税法
    地方道路公社地方道路公社法(昭和四十五年法律第八十二号)
    地方独立行政法人地方独立行政法人法(平成十五年法律第百十八号)
    中央職業能力開発協会職業能力開発促進法
    中央労働災害防止協会労働災害防止団体法(昭和三十九年法律第百十八号)
    中小企業団体中央会中小企業等協同組合法(昭和二十四年法律第百八十一号)
    投資者保護基金金融商品取引法
    独立行政法人(その資本金の額若しくは出資の金額の全部が国若しくは地方公共団体の所有に属しているもの、国若しくは地方公共団体以外の者に対し利益若しくは剰余金の分配その他これに類する金銭の分配を行わないもの又はこれらに類するものとして、財務大臣が指定をしたものに限る。)独立行政法人通則法(平成十一年法律第百三号)及び同法第一条第一項(目的等)に規定する個別法
    土地開発公社公有地の拡大の推進に関する法律(昭和四十七年法律第六十六号)
    土地改良区土地改良法(昭和二十四年法律第百九十五号)
    土地改良区連合
    土地改良事業団体連合会
    土地家屋調査士会土地家屋調査士法(昭和二十五年法律第二百二十八号)
    土地区画整理組合土地区画整理法(昭和二十九年法律第百十九号)
    都道府県職業能力開発協会職業能力開発促進法
    日本学術会議日本学術会議法(令和七年法律第七十号)
    日本行政書士会連合会行政書士法
    日本勤労者住宅協会日本勤労者住宅協会法(昭和四十一年法律第百三十三号)
    日本下水道事業団日本下水道事業団法(昭和四十七年法律第四十一号)
    日本公認会計士協会公認会計士法
    日本司法支援センター総合法律支援法(平成十六年法律第七十四号)
    日本司法書士会連合会司法書士法
    日本商工会議所商工会議所法
    日本消防検定協会消防法
    日本私立学校振興・共済事業団日本私立学校振興・共済事業団法(平成九年法律第四十八号)
    日本税理士会連合会税理士法
    日本赤十字社日本赤十字社法(昭和二十七年法律第三百五号)
    日本中央競馬会日本中央競馬会法(昭和二十九年法律第二百五号)
    日本電気計器検定所日本電気計器検定所法(昭和三十九年法律第百五十号)
    日本土地家屋調査士会連合会土地家屋調査士法
    日本年金機構日本年金機構法(平成十九年法律第百九号)
    日本弁護士連合会弁護士法(昭和二十四年法律第二百五号)
    日本弁理士会弁理士法(平成十二年法律第四十九号)
    日本放送協会放送法(昭和二十五年法律第百三十二号)
    日本水先人会連合会水先法(昭和二十四年法律第百二十一号)
    認可金融商品取引業協会金融商品取引法
    農業共済組合農業保険法(昭和二十二年法律第百八十五号)
    農業共済組合連合会
    農業協同組合連合会(医療法第三十一条(公的医療機関の定義)に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。)農業協同組合法
    農業信用基金協会農業信用保証保険法(昭和三十六年法律第二百四号)
    農水産業協同組合貯金保険機構農水産業協同組合貯金保険法(昭和四十八年法律第五十三号)
    福島国際研究教育機構福島復興再生特別措置法(平成二十四年法律第二十五号)
    負債整理組合農村負債整理組合法(昭和八年法律第二十一号)
    弁護士会弁護士法
    保険契約者保護機構保険業法
    水先人会水先法
    輸出組合(組合員に出資をさせないものに限る。)輸出入取引法(昭和二十七年法律第二百九十九号)
    輸入組合(組合員に出資をさせないものに限る。)
    預金保険機構預金保険法
    労働組合(法人であるものに限る。)労働組合法(昭和二十四年法律第百七十四号)
    労働災害防止協会労働災害防止団体法
    NameGoverning Act
    Consignor Protection FundsCommodity Derivatives Transaction Act
    Organization for Medical Information Infrastructure and Medical Fee Review and PaymentAct on the Organization for Medical Information Infrastructure and Medical Fee Review and Payment
    Medical care corporations (limited to social medical care corporations as prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))Medical Care Act
    Okinawa Development Finance CorporationOkinawa Development Finance Corporation Act (Act No. 31 of 1972)
    Organization for Technical Intern TrainingAct on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016)
    Financial Services AssociationMoney Lending Business Act (Act No. 32 of 1983)
    Incorporated schools (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Special Training Colleges, etc.) of the Private Schools Act)Private Schools Act
    Japan Bank for International CooperationCompanies Act and Japan Bank for International Cooperation Act (Act No. 39 of 2011)
    Japan Finance CorporationCompanies Act and Japan Finance Corporation Act (Act No. 57 of 2007)
    Corporate pension fundsDefined-Benefit Corporate Pension Act
    Pension Fund Associations
    Hazardous Materials Safety Techniques AssociationsFire Service Act (Act No. 186 of 1948)
    Administrative Scrivener AssociationCertified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951)
    Fishing Industry Mutual Aid AssociationsAct on Compensation of Fishery Disaster (Act No. 158 of 1964)
    Federations of Fishing Industry Mutual Aid Association
    Fishing Industry Credit Guarantee Fund AssociationsAct on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952)
    Fishing Vessel Insurance AssociationsAct on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952)
    Japan Financial Literacy and Education CorporationAct on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000)
    Asset-Building Funds for Wage EarnersWorkers' Property Accumulation Promotion Act (Act No. 92 of 1971)
    Light Motor Vehicle Inspection OrganizationRoad Transport Vehicle Act (Act No. 185 of 1951)
    Health Insurance SocietiesHealth Insurance Act
    National Federation of Health Insurance Societies
    Nuclear Damage Compensation and Decommissioning Facilitation CorporationNuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011)
    Nuclear Waste Management Organization of JapanDesignated Radioactive Waste Final Disposal Act (Act No. 117 of 2000)
    High Pressure Gas Safety Institute of JapanHigh Pressure Gas Safety Act (Act No. 204 of 1951)
    Organization for Cross-regional Coordination of Transmission OperatorsElectricity Business Act (Act No. 170 of 1964)
    Regional Offshore Environmental Improvement CentersAct on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981)
    Incorporated public interest foundationsAct on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006)
    Incorporated public interest associations
    Offenders rehabilitation corporationOffender Rehabilitation Services Act (Act No. 86 of 1995)
    Port authoritiesPort and Harbour Act
    Japan Craft Inspection OrganizationShip Safety Act (Act No. 11 of 1933)
    Mutual Aid Associations of National Public Service PersonnelNational Public Officers Mutual Aid Association Act
    Federation of Mutual Aid Associations of National Public Service Personnel
    National Health Insurance SocietiesNational Health Insurance Act
    Federation of National Health Insurance Societies
    National Pension FundsNational Pension Act
    National Pension Fund Association
    Japan Institute for Health SecurityAct on Japan Institute for Health Security (Act No. 46 of 2023)
    National university corporationsNational University Corporation Act (Act No. 112 of 2003)
    Urban renewal associationsUrban Renewal Act (Act No. 38 of 1969)
    Japan Safe Driving CenterJapan Safe Driving Center Act (Act No. 57 of 1975)
    Judicial Scriveners' AssociationsJudicial Scriveners Act (Act No. 197 of 1950)
    Social welfare corporationsSocial Welfare Act (Act No. 45 of 1951)
    Certified Social Insurance and Labour Consultant AssociationsAct on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968)
    Religious corporationsReligious Corporations Act (Act No. 126 of 1951)
    Residential area development associationsAct on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975)
    Sake brewers' associationsAct on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)
    Japan Sake Brewers' Association
    Federation of Sake Brewers' Associations
    Liquor merchants' associations
    All Japan Liquor Merchants' Association
    Federation of Liquor Merchants' Associations
    Commercial associationsCommerce and Industry Association Act (Act No. 89 of 1960)
    Chambers of CommerceChambers of Commerce and Industry Act (Act No. 143 of 1953)
    Central Federation of Societies of Commerce and IndustryCommerce and Industry Association Act
    Commercial and industrial associations (limited to associations that do not require members to make contributions)Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957)
    Federation of commercial and industrial associations (limited to associations that do not require members to make contributions)
    Spent Fuel Reprocessing and Decommissioning Promotion OrganizationAct on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005)
    Commodity futures associationsCommodity Derivatives Transaction Act
    Mutual Aid Fund for Official Casualties and Retirement of Volunteer FirefightersAct on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956)
    Employee organizations (limited to organizations that are corporations)Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978)
    Vocational training corporationsVocational Abilities Development Promotion Act
    Credit Guarantee CorporationsCredit Guarantee Association Act (Act No. 196 of 1953)
    Flood Prevention AssociationsFlood Prevention Association Act (Act No. 50 of 1908)
    Federation of Flood Prevention Associations
    Environmental Health Industry Associations (limited to associations that do not require members to make contributions)Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957)
    Federation of Environmental Health Industry Associations (limited to associations that do not require members to make contributions)
    Certified Public Tax Accountants' AssociationsCertified Public Tax Accountant Act (Act No. 237 of 1951)
    Coal Mining Pension FundCoal Mining Pension Fund Act
    Association for Accident Prevention Among SeafarersAct on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967)
    Japan Health Insurance AssociationHealth Insurance Act
    National Federation of Mutual Aid Associations for Municipal PersonnelLocal Public Officers, etc. Mutual Aid Association Act
    All Japan Federation of Certified Social Insurance and Labour Consultant AssociationsAct on Public Consultants on Social and Labour Insurance
    Non-life insurance rating groupsAct on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948)
    Corporate inter-university research institutesNational University Corporation Act
    Organization for the Promotion of the Transition to a Decarbonized Growth-Oriented Economic StructureAct on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)
    National Association of RacingHorse Racing Act (Act No. 158 of 1948)
    Regional governmentsLocal Autonomy Act (Act No. 67 of 1947)
    Japan Finance Organization for MunicipalitiesAct on the Japan Finance Organization for Municipalities (Act No. 64 of 2007)
    Japan Agency for Local Authority Information SystemsAct on the Japan Agency for Local Authority Information Systems (Act No. 29 of 2013)
    Mutual Aid Associations for Prefectural Government PersonnelLocal Public Officers, etc. Mutual Aid Association Act
    Pension Fund Association for Local Government Officials
    Fund for Local Government Employees' Accident CompensationLocal Public Officers Accident Compensation Act (Act No. 121 of 1967)
    Regional public housing corporationsLocal Housing Corporation Act (Act No. 124 of 1965)
    Local Tax Joint OrganizationLocal Tax Act
    Regional public road corporationsLocal Road Public Corporation Act (Act No. 82 of 1970)
    Regional incorporated administrative agenciesLocal Independent Administrative Agency Act (Act No. 118 of 2003)
    Japan Vocational Ability Development AssociationVocational Abilities Development Promotion Act
    Japan Industrial Safety and Health AssociationIndustrial Accident Prevention Organization Act (Act No. 118 of 1964)
    Federation of Small Business AssociationsSmall and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949)
    Investor Protection FundsFinancial Instruments and Exchange Act
    Incorporated administrative agencies (limited to agencies designated by the Minister of Finance as those in which the national or local government owns all of the stated capital or capital contributions; those that only distribute their profits, surplus, or other equivalent money to the national or local government; or those equivalent thereto)Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and the individually governing Acts prescribed in Article 1, paragraph (1) (Purpose, etc.) of that Act
    Public land development corporationsAct on Advancement of Expansion of Public Lands (Act No. 66 of 1972)
    Land improvement districtsLand Improvement Act (Act No. 195 of 1949)
    Unified land improvement districts
    Federation of Land Improvement Associations
    Associations of land and house investigatorsLand and Buildings Investigator Act (Act No. 228 of 1950)
    Land readjustment associationsLand Readjustment Act (Act No. 119 of 1954)
    Prefectural Vocational Ability Development AssociationsVocational Abilities Development Promotion Act
    Science Council of JapanScience Council of Japan Act (Act No. 70 of 2025)
    Japan Federation of Administrative Scriveners' AssociationsCertified Administrative Procedures Legal Specialist Act
    Japan Workers' Housing AssociationAct on Japan Workers' Housing Association (Act No. 133 of 1966)
    Japan Sewage Works AgencyJapan Sewage Works Agency Act (Act No. 41 of 1972)
    Japanese Institute of Certified Public AccountantsCertified Public Accountants Act
    Japan Legal Support Center (Houterasu)Comprehensive Legal Support Act (Act No. 74 of 2004)
    Japan Federation of Shiho-Shoshi Lawyers' AssociationsJudicial Scriveners Act
    Japan Chamber of Commerce and IndustryChambers of Commerce and Industry Act
    Japan Fire Equipment Inspection InstituteFire Service Act
    Promotion and Mutual Aid Corporation for Private Schools of JapanAct on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997)
    Japan Federation of Certified Public Tax Accountants' AssociationsCertified Public Tax Accountant Act
    Japanese Red Cross SocietyJapanese Red Cross Society Act (Act No. 305 of 1952)
    Japan Racing AssociationJapan Racing Association Act (Act No. 205 of 1954)
    Japan Electric Meters Inspection CorporationJapan Electric Meters Inspection Corporation Act (Act No. 150 of 1964)
    Japan Federation of Land and House Investigators' AssociationsLand and Buildings Investigator Act
    Japan Pension OrganizationJapan Pension Organization Act (Act No. 109 of 2007)
    Japan Federation of Bar AssociationsAttorneys Act (Act No. 205 of 1949)
    Japan Patent Attorneys AssociationPatent Attorneys Act (Act No. 49 of 2000)
    Japan Broadcasting CorporationBroadcasting Act (Act No. 132 of 1950)
    Japan Federation of Maritime Pilots' AssociationsPilotage Act (Act No. 121 of 1949)
    Associations of authorized financial instruments firmsFinancial Instruments and Exchange Act
    Agricultural mutual relief associationsAgricultural Insurance Act (Act No. 185 of 1947)
    Federation of Agricultural Mutual Relief Associations
    Federation of Agricultural Cooperatives (limited to cooperatives that have established hospitals or clinics as prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that are designated by the Minister of Finance as those meeting the requirements prescribed by Cabinet Order)Agricultural Co-operatives Act
    Agriculture Credit Guarantee Fund AssociationAgricultural Credit Guarantee Insurance Act (Act No. 204 of 1961)
    Agricultural and Fishing Industry Cooperative Savings Insurance CorporationAgricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973)
    Fukushima Institute for Research, Education and InnovationAct on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012)
    Partnerships for debt settlementAct on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933)
    Bar associationsAttorneys Act
    Insurance Policyholders' Protection CorporationsInsurance Business Act
    Maritime pilots' associationsPilotage Act
    Exporters' associations (limited to associations that do not require members to make contributions)Export and Import Transaction Act (Act No. 299 of 1952)
    Importers' associations (limited to associations that do not require members to make contributions)
    Deposit Insurance Corporation of JapanDeposit Insurance Act
    Labor unions (limited to unions that are corporations)Labor Union Act (Act No. 174 of 1949)
    Industrial Safety and Health AssociationIndustrial Accident Prevention Organization Act

附則(経過措置など)の改正 1か所

附則第一条施行期日

改正後の条文の中で読む
  • 新設附則第一条第一項

    この法律は、令和八年十月一日から施行する。

    This Act comes into effect on October 1, 2026.