# 所得税法 / Income Tax Act — 第一節 (Part 2, Chapter 2, Section 1) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第一節 (Part 2, Chapter 2, Section 1) — address `pt-2/ch-2/sec-1` - Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1 - The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act/pt-2/ch-2/sec-1 - Every provision below carries its address and its place on this text's page on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第一節　課税標準 — Section 1 Tax Base heading: Ministry of Justice translation — Japanese Law Translation Database System pt-2/ch-2/sec-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1 ### 第二十二条 art-22 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22 **第一項** 居住者に対して課する所得税の課税標準は、総所得金額、退職所得金額及び山林所得金額とする。 art-22/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22/par-1 The tax base for the income taxes imposed on a Resident is the Resident's gross income, retirement income, and timber income. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 総所得金額は、次節（各種所得の金額の計算）の規定により計算した次に掲げる金額の合計額（第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条第一項（雑損失の繰越控除）の規定の適用がある場合には、その適用後の金額）とする。 art-22/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22/par-2 Gross income is the sum total of the following amounts as calculated pursuant to the provisions of the following Section (Calculating Income in Each Class) (or the sum of the amounts arrived at through the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), if those provisions apply): Ministry of Justice translation — Japanese Law Translation Database System **一** 利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、譲渡所得の金額（第三十三条第三項第一号（譲渡所得）に掲げる所得に係る部分の金額に限る。）及び雑所得の金額（これらの金額につき第六十九条（損益通算）の規定の適用がある場合には、その適用後の金額）の合計額 art-22/par-2/item-1 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22/par-2/item-1 the total of a Resident's interest income, dividend income, real property income, business income, salary income, capital gains (but only the part constituting income set forth in Article 33, paragraph (3), item (i) (Capital Gains)), and miscellaneous income (or the amount arrived at through the application of Article 69 (Aggregation of Profits and Losses), if those provisions apply); machine translation, not official **二** 譲渡所得の金額（第三十三条第三項第二号に掲げる所得に係る部分の金額に限る。）及び一時所得の金額（これらの金額につき第六十九条の規定の適用がある場合には、その適用後の金額）の合計額の二分の一に相当する金額 art-22/par-2/item-2 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22/par-2/item-2 an amount that represents half of the sum total of capital gains (but only the part constituting income set forth in Article 33, paragraph (3), item (ii)) plus occasional income (or the amount arrived at through the application of Article 69, if those provisions apply). Ministry of Justice translation — Japanese Law Translation Database System **第三項** 退職所得金額又は山林所得金額は、それぞれ次節の規定により計算した退職所得の金額又は山林所得の金額（これらの金額につき第六十九条、第七十条又は第七十一条の規定の適用がある場合には、その適用後の金額）とする。 art-22/par-3 · https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22/par-3 Retirement income and timber income are calculated separately pursuant to the provisions of the following Section (or are arrived at through the application of Article 69, Article 70, or Article 71, if those provisions apply). machine translation, not official --- ## Cites - art-22/par-2: 第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-69#art-70/par-1 - art-22/par-2: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-69#art-70/par-2 - art-22/par-2: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-70-2#art-71/par-1 - art-22/par-2/item-1: 第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-30#art-33/par-3/item-1 - art-22/par-2/item-1: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-69#art-69 - art-22/par-2/item-2: 第三十三条第三項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-30#art-33/par-3/item-2 - art-22/par-2/item-2: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-69#art-69 - art-22/par-3: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-69#art-69 - art-22/par-3: 第七十条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-69#art-70 - art-22/par-3: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-3/from-art-70-2#art-71 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_508AC0000000012), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-003, translated 2026-09-18 - This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05