居住者に対して課する所得税の額は、次に定める順序により計算する。
The income taxes imposed on a Resident are calculated based on the following order of calculations:
次章第二節（各種所得の金額の計算）の規定により、その所得を利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得に区分し、これらの所得ごとに所得の金額を計算する。
the Resident's income is classified, pursuant to the provisions of Section 2 of the following Chapter (Calculating Income in Each Class), into the categories of interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, and miscellaneous income, and the amounts of income in each category are calculated separately;
the Resident's gross income, retirement income, and timber income as prescribed in the following Article are calculated based on the amounts of income referred to in the preceding item, pursuant to the provisions of the following Article and Section 3 of the following Chapter (Aggregation of Profits and Losses and Deductions for Carryover of Losses);
次章第四節（所得控除）の規定により前号の総所得金額、退職所得金額又は山林所得金額から基礎控除その他の控除をして第八十九条第二項（税率）に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額を計算する。
the basic personal exemption and other deductions are taken, pursuant to the provisions of Section 4 of the following Chapter (Deductions from Income), from the Resident's gross income, retirement income, or timber income as referred to in the preceding item, to calculate the Resident's taxable gross income, taxable retirement income, or taxable timber income as prescribed in Article 89, paragraph (2) (Tax Rates);
前号の課税総所得金額、課税退職所得金額又は課税山林所得金額を基礎として、第三章第一節（税率）の規定により所得税の額を計算する。
the Resident's income taxes are calculated pursuant to Chapter III, Section 1 (Tax Rates) based on the Resident's taxable gross income, taxable retirement income, or taxable timber income as referred to in the preceding item;
第三章第二節（税額控除）の規定により配当控除、分配時調整外国税相当額控除及び外国税額控除を受ける場合には、前号の所得税の額に相当する金額からその控除をした後の金額をもつて所得税の額とする。
if the Resident is taking a dividend tax credit, a credit for the equivalent of foreign taxes adjusted at the time of distribution, or a foreign tax credit pursuant to Chapter III, Section 2 (Tax Credits), the Resident's income taxes are the amount that remains after any such credit is applied against the equivalent of what the preceding item refers to as the Resident's income taxes.
In the case referred to in the preceding paragraph, if the Resident falls under the provisions of Chapter IV (Special Provisions on Calculating the Amount of Taxes), the income taxes imposed on the Resident are as prescribed in that Chapter.