# 所得税法 / Income Tax Act — 第二十六条 (Article 26) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-26. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二十六条 (Article 26)（不動産所得） — address `art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-26 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二十六条（不動産所得） — (Real Property Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-26 · https://japanlaw.org/en/income-tax-act/art-26 **第一項** 不動産所得とは、不動産、不動産の上に存する権利、船舶又は航空機（以下この項において「不動産等」という。）の貸付け（地上権又は永小作権の設定その他他人に不動産等を使用させることを含む。）による所得（事業所得又は譲渡所得に該当するものを除く。）をいう。 art-26/par-1 · https://japanlaw.org/en/income-tax-act/art-26/par-1 Real property income means income arising from renting out real property, a right on real property, a vessel, or an aircraft (hereinafter referred to as "real estate and other such property" in this paragraph) (this includes establishing a superficies right or farming right or doing something else that gives another person the use of real estate or other such property) (other than anything falling under the category of business income or capital gains). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 不動産所得の金額は、その年中の不動産所得に係る総収入金額から必要経費を控除した金額とする。 art-26/par-2 · https://japanlaw.org/en/income-tax-act/art-26/par-2 Real property income is gross revenues constituting real property income in the relevant year, less necessary expenses. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-26/par-1: この項 → 所得税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/income-tax-act/art-26/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の十二第一項（個人の事業税の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-1 (e-Gov law ID 325AC0000000226) - 地方税法 第七十二条の四十九の十二第八項（個人の事業税の課税標準の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-8 (e-Gov law ID 325AC0000000226) - 地方税法 第七十二条の五十第一項（個人の事業税の賦課の方法） — https://japanlaw.org/en/local-tax-act/art-72-50/par-1 (e-Gov law ID 325AC0000000226) - 所得税法 第二十六条第一項（不動産所得） — https://japanlaw.org/en/income-tax-act/art-26/par-1 - 所得税法施行規則 第五十七条第一項第一号（取引の記録等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-57/par-1/item-1 (e-Gov law ID 340M50000040011) - 租税特別措置法 第二十五条の二第一項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第二十五条の二第一項第二号（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-2 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第二十五条の二第三項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第二十五条の二第三項第二号（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-2 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の四の二第一項（特定組合員等の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の四の三第一項（国外中古建物の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-1 (e-Gov law ID 332AC0000000026) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05