# Article 203-3, paragraph (1), item (iv), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-203-3/par-1/item-4. 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 203-3, paragraph (1), item (iv) (第二百三条の三第一項第四号) 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 203-3, paragraph (1), item (iv) (第二百三条の三第一項第四号) — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-203-3/par-1/item-4)
- 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:

> 前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等　その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額

English (Machine translation, not official):

> a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen, by the number of months to which the amount of that public pension or retirement package relates;

## 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:

> 前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等　その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万五千円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額

English (Machine translation, not official):

> a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 105,000 yen, by the number of months to which the amount of that public pension or retirement package relates;

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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)