# Article 2, paragraph (1), item (xxxii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-2/par-1/item-32. 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 2, paragraph (1), item (xxxii) (第二条第一項第三十二号) 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 2, paragraph (1), item (xxxii) (第二条第一項第三十二号) — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-2/par-1/item-32)
- 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:

> 勤労学生　次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十五万円以下であり、かつ、合計所得金額のうち給与所得等以外の所得に係る部分の金額が十万円以下であるものをいう。

English (Machine translation, not official):

> Working student: a person as follows earning business income, salary income, retirement income, or miscellaneous income from the person's own work (hereinafter referred to as "salary income, etc." in this item), whose total income is 850,000 yen or less, and whose total income other than the salary income, etc. is 100,000 yen or less:

## 2. 1 December 2026 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 December 2026
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012

Japanese:

> 勤労学生　次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十九万円以下であり、かつ、合計所得金額のうち給与所得等以外の所得に係る部分の金額が十万円以下であるものをいう。

English (Machine translation, not official):

> Working student: a person as follows earning business income, salary income, retirement income, or miscellaneous income from the person's own work (hereinafter referred to as "salary income, etc." in this item), whose total income is 890,000 yen or less, and whose total income other than the salary income, etc. is 100,000 yen or less:

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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/340AC0000000033/20261001_507AC0000000070)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012)