# Article 120, paragraph (3), item (i), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-120/par-3/item-1. 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.

How the wording of Article 120, paragraph (3), item (i) (第百二十条第三項第一号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 120, paragraph (3), item (i) (第百二十条第三項第一号) — https://japanlaw.org/en/income-tax-act/art-120/par-3/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-120/par-3/item-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 第一項の規定による申告書に雑損控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者　これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類

English (Machine translation, not official):

> a Resident making an entry for a casualty loss deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1): a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;

## 2. 1 January 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012

Japanese:

> 第一項の規定による申告書に雑損控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。第六項において同じ。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者　これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類

English (Machine translation, not official):

> a Resident making an entry for a Casualty Loss deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction); the same applies in paragraph (6)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1): a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_507AC0000000013)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_508AC0000000012)