Article 41-16-2Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward
第四十一条の十六の二（令和七年分以後の各年分の基礎控除等の特例）
Where, for each year from 2025 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 2027 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。
for 2025 and 2026: the amount specified in the following according to the category of case listed therein:
令和七年分及び令和八年分 次に掲げる場合の区分に応じそれぞれ次に定める金額
where the resident's total income pertaining to income tax for that year is 1,320,000 yen or less: 370,000 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百三十二万円以下である場合 三十七万円
where the resident's total income pertaining to income tax for that year exceeds 1,320,000 yen and is 3,360,000 yen or less: 300,000 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百三十二万円を超え三百三十六万円以下である場合 三十万円
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
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
for each year from 2027 onward: 370,000 yen.
令和九年分以後の各年分 三十七万円
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 2025 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（令和七年分以後の各年分の基礎控除等の特例）の規定」とする。
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in any year from 2026 onward, a resident receives payment of public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages"), and the amount of public pensions or retirement packages to be received during that year is, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order or less, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "105,000 yen", the phrase "100,000 yen" is deemed to be replaced with "130,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (3)", the phrase "100,000 yen" is deemed to be replaced with "130,000 yen", and the phrase "140,000 yen" is deemed to be replaced with "175,000 yen".
令和八年以後の各年において、居住者が所得税法第二百三条の二に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において政令で定める金額以下であるときにおける同法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万五千円」と、「十万円」とあるのは「十三万円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第三項の規定により読み替えて適用する所得税法」と、「十万円」とあるのは「十三万円」と、「十四万円」とあるのは「十七万五千円」とする。
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in 2026, a resident receives payment of public pensions or retirement packages, and the amount of public pensions or retirement packages to be received during that year exceeds, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order referred to in the preceding paragraph, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "100,000 yen", the phrase "100,000 yen" is deemed to be replaced with "125,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (4)", the phrase "100,000 yen" is deemed to be replaced with "125,000 yen", and the phrase "140,000 yen" is deemed to be replaced with "165,000 yen".
令和八年において、居住者が公的年金等の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において前項に規定する政令で定める金額を超えるときにおける所得税法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万円」と、「十万円」とあるのは「十二万五千円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第四項の規定により読み替えて適用する所得税法」と、「十万円」とあるのは「十二万五千円」と、「十四万円」とあるのは「十六万五千円」とする。
Beyond what is prescribed in paragraph (2), Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1) and the preceding two paragraphs.