# Article 28, paragraph (3), item (iv), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-28/par-3/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 28, paragraph (3), item (iv) (第二十八条第三項第四号) 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 28, paragraph (3), item (iv) (第二十八条第三項第四号) — https://japanlaw.org/en/income-tax-act/art-28/par-3/item-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-28/par-3/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:

> 前項に規定する収入金額が六百六十万円を超え八百五十万円以下である場合　百七十六万円と当該収入金額から六百六十万円を控除した金額の百分の十に相当する金額との合計額

English (Machine translation, not official):

> if the taxpayer's revenue as prescribed in the preceding paragraph is over 6,600,000 yen but not more than 8,500,000 yen: the sum total of 1,760,000 yen plus 10% of the difference arrived at when 6,600,000 yen is deducted from the taxpayer's revenue;

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

- State: Not yet in force
- Takes effect: 1 December 2026
- The amendment: Moved to item (iii); its words stay the same (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012

Japanese:

> 前項に規定する収入金額が六百六十万円を超え八百五十万円以下である場合　百七十六万円と当該収入金額から六百六十万円を控除した金額の百分の十に相当する金額との合計額

English (Machine translation, not official):

> if the taxpayer's revenue as prescribed in the preceding paragraph is over 6,600,000 yen but not more than 8,500,000 yen: the sum total of 1,760,000 yen plus 10% of the difference arrived at when 6,600,000 yen is deducted from the taxpayer's revenue;

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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)