# 所得税法 / Income Tax Act — 第八十九条 (Article 89) - 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: 第八十九条 (Article 89)（税率） — address `art-89` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-89 - Every provision below carries its address and both URLs 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. --- ### 第八十九条（税率） — (Tax Rates) caption: Ministry of Justice translation — Japanese Law Translation Database System art-89 · https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89 **第一項** 居住者に対して課する所得税の額は、その年分の課税総所得金額又は課税退職所得金額をそれぞれ次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額と、その年分の課税山林所得金額の五分の一に相当する金額を同表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額に五を乗じて計算した金額との合計額とする。 百九十五万円以下の金額 百分の五 百九十五万円を超え三百三十万円以下の金額 百分の十 三百三十万円を超え六百九十五万円以下の金額 百分の二十 六百九十五万円を超え九百万円以下の金額 百分の二十三 九百万円を超え千八百万円以下の金額 百分の三十三 千八百万円を超え四千万円以下の金額 百分の四十 四千万円を超える金額 百分の四十五 art-89/par-1 · https://japanlaw.org/en/income-tax-act/art-89/par-1 · https://japanlaw.org/l/340AC0000000033/art-89/par-1 The amount of income taxes imposed on a Resident is the sum total of, firstly, the amount arrived at when the taxable gross income or taxable retirement income for the year is broken down into the amounts set forth in the left-hand column of the following table, each of the amounts so broken down is multiplied by the corresponding tax rate set forth in the right-hand column of that table, and then the products thereof are added together; and secondly, the amount arrived at when an amount equivalent to 20% of the taxable timber income for the year is broken down into the amounts set forth in the left-hand column of that table, each of the amounts so broken down is multiplied by the corresponding tax rate set forth in the right-hand column of that table, and then the products thereof are added together and multiplied by five. Taxable gross income up to 1,950,000 yen 5% Taxable gross income over 1,950,000 yen, up to 3,300,000 yen 10% Taxable gross income over 3,300,000 yen, up to 6,950,000 yen 20% Taxable gross income over 6,950,000 yen, up to 9,000,000 yen 23% Taxable gross income over 9,000,000 yen, up to 18,000,000 yen 33% Taxable gross income over 18,000,000 yen, up to 40,000,000 yen 40% Taxable gross income over 40,000,000 yen 45% machine translation, not official changed by another Act: Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation (租税特別措置法) taxes most interest received in Japan apart from other income, at a flat rate of its own instead of these bands. Read it in this collection — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1 (note: editorial:outside-changes-held-2026-10-10) changed by another Act: Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation (租税特別措置法) taxes gains from selling land and buildings held for longer than the holding period that Act sets apart from other income, at a rate of its own instead of these bands. Read it in this collection — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 (note: editorial:outside-changes-held-2026-10-10) changed by another Act: Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation (租税特別措置法) taxes gains from selling unlisted shares apart from other income, at a rate of its own instead of these bands. Read it in this collection — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-1 (note: editorial:outside-changes-held-2026-10-10) changed by another Act: Article 13, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法) charges the special income tax for reconstruction (復興特別所得税), a separate tax worked out on the income tax this Article gives, for the years that Act covers. Read it in this collection — https://japanlaw.org/en/reconstruction-funding-act/art-13/par-1 (note: editorial:outside-changes-held-2026-10-10) **第二項** 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は、それぞれ、総所得金額、退職所得金額又は山林所得金額から前章第四節（所得控除）の規定による控除をした残額とする。 art-89/par-2 · https://japanlaw.org/en/income-tax-act/art-89/par-2 · https://japanlaw.org/l/340AC0000000033/art-89/par-2 Taxable gross income, taxable retirement income, or taxable timber income is whatever remains after the deductions under Section 4 (Deductions from Income) of the preceding Chapter are taken against gross income, retirement income, or timber income. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 31 provisions cite this one. No official source publishes this direction. - 所得税法 第二十一条第一項第三号（所得税額の計算の順序） — https://japanlaw.org/en/income-tax-act/art-21/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-21/par-1/item-3 - 所得税法 第九十条第一項第一号（変動所得及び臨時所得の平均課税） — https://japanlaw.org/en/income-tax-act/art-90/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-90/par-1/item-1 - 所得税法 第九十五条第一項（外国税額控除） — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1 - 所得税法 第百二十条第一項（確定所得申告） — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - 所得税法 第百二十一条第二項第二号（確定所得申告を要しない場合） — https://japanlaw.org/en/income-tax-act/art-121/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-121/par-2/item-2 - 所得税法 第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除） — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1 - 所得税法 第百六十五条の六第一項（非居住者に係る外国税額の控除） — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-1 - 所得税法 第百七十一条第一項（退職所得についての選択課税） — https://japanlaw.org/en/income-tax-act/art-171/par-1 · https://japanlaw.org/l/340AC0000000033/art-171/par-1 - 所得税法 第百九十条第一項第二号（年末調整） — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - 所得税法 第二百一条第一項第一号（徴収税額） — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-1 - 所得税法 第二百一条第一項第二号（徴収税額） — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-201/par-1/item-2 - 所得税法 附則第十一条第一項（扶養控除等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4181-10/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-11/par-1 - 所得税法 附則第五条第一項（所得税の税率に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4251-5/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4251-5/art-5/par-1 - 租税特別措置法 第三条第一項（利子所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1 - 租税特別措置法 第三条の三第一項（国外で発行された公社債等の利子所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-1 - 租税特別措置法 第八条の二第一項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1 - 租税特別措置法 第八条の三第一項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-1 - 租税特別措置法 第八条の四第一項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - 租税特別措置法 第八条の四第二項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-2 - 租税特別措置法 第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1 - 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - 租税特別措置法 第三十二条第一項（短期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - 租税特別措置法 第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - 租税特別措置法 第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1 - 租税特別措置法 第四十一条の九第一項（懸賞金付預貯金等の懸賞金等の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1 - 租税特別措置法 第四十一条の十第一項（定期積金の給付補塡金等の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1 - 租税特別措置法 第四十一条の十二第一項（償還差益等に係る分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1 - 租税特別措置法 第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1 - 租税特別措置法 第四十一条の十九第五項第二号（特定の基準所得金額の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-2 - 租税特別措置法 第四十一条の十九第五項第三号（特定の基準所得金額の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-3 - 租税特別措置法 附則第八条第一項第一号（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-1 --- ## Sources - claude-opus-5-5 — Notes that another Act in this collection changes a figure, written for this site, written 2026-10-10 - 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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-001, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05