# Article 81, paragraph (1), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-81/par-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 81, paragraph (1) (第八十一条第一項) 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 81, paragraph (1) (第八十一条第一項) — https://japanlaw.org/en/income-tax-act/art-81/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-81/par-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:

> 居住者がひとり親である場合には、その者のその年分の総所得金額、退職所得金額又は山林所得金額から三十五万円を控除する。

English (Machine translation, not official):

> If a Resident is a single parent, the Resident is allowed 350,000 yen as a deduction from gross income, retirement income, or timber income for the year.

## 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:

> 居住者がひとり親である場合には、その者のその年分の総所得金額、退職所得金額又は山林所得金額から三十八万円を控除する。

English (Machine translation, not official):

> If a Resident is a single parent, the Resident is allowed 380,000 yen as a deduction from gross income, retirement income, or timber income for the year.

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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)