Supplementary Provisions, Article 81Measures Concerning Fundamental Reform of Income Tax
第八十一条（所得税の抜本的な改革に係る措置）
In light of structural changes in Japan's economy and society, the government is to conduct a review of fundamental reform of income tax, including a reconsideration of how Each Class of Income is to be taxed and of how various deductions, beginning with personal deductions, are to be structured, and is to take the necessary legislative measures based on the results of that review.
政府は、我が国の経済社会の構造変化を踏まえ、各種所得の課税の在り方及び人的控除をはじめとする各種控除の在り方の見直しを含む所得税の抜本的な改革について検討を加え、その結果に基づき、必要な法制上の措置を講ずるものとする。
In conducting the review referred to in the preceding paragraph, with regard to addressing the issue that the real burden of income tax increases when prices rise because the amounts of the basic deduction and similar deductions are fixed, specific measures are to be reviewed in line with the basic direction of raising the amounts of the basic deduction and similar deductions in a timely manner in light of rising prices and other factors, while also taking into account the impact on the administrative burden of persons obliged to perform withholding of income tax.