# Article 86, paragraph (1), item (i), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-86/par-1/item-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 86, paragraph (1), item (i) (第八十六条第一項第一号) 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 86, paragraph (1), item (i) (第八十六条第一項第一号) — https://japanlaw.org/en/income-tax-act/art-86/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-86/par-1/item-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:

> その居住者の合計所得金額が二千三百五十万円以下である場合　五十八万円

English (Machine translation, not official):

> if the Resident's total income is 23,500,000 yen or less: 580,000 yen;

## 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:

> その居住者の合計所得金額が二千三百五十万円以下である場合　六十二万円

English (Machine translation, not official):

> if the Resident's total income is 23,500,000 yen or less: 620,000 yen;

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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)