# Article 31, paragraph (1), item (ii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-31/par-1/item-2. 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 31, paragraph (1), item (ii) (第三十一条第一項第二号) 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 31, paragraph (1), item (ii) (第三十一条第一項第二号) — https://japanlaw.org/en/income-tax-act/art-31/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-31/par-1/item-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 74 of 2025

- State: In force

Japanese:

> 石炭鉱業年金基金法（昭和四十二年法律第百三十五号）の規定に基づく一時金で同法第十六条第一項（坑内員に関する給付）又は第十八条第一項（坑外員に関する給付）に規定する坑内員又は坑外員の退職に基因して支払われるものその他同法の規定による社会保険に関する制度に類する制度に基づく一時金で政令で定めるもの

English (Machine translation, not official):

> a lump-sum payment based on the provisions of the Coal Mining Pension Fund Act (Act No. 135 of 1967) which is paid due to a pit worker as prescribed in Article 16, paragraph (1) (Payment for Pit Workers) of that Act or surface worker as prescribed in Article 18, paragraph (1) (Payment for Surface Workers) of that Act leaving employment, or any other lump-sum payment provided for by Cabinet Order which is based on a system similar to the social insurance system under that Act;

## 2. By 19 June 2030 — Act No. 74 of 2025

- State: Not yet in force
- Takes effect: By 19 June 2030
- The amendment: Removed (Act No. 74 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20300619_507AC0000000074

Japanese:

(none: the provision is not in the law at this point)

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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/340AC0000000033/20280101_508AC0000000012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20300619_507AC0000000074)