# 所得税法 / Income Tax Act — 第四条 (Supplementary Provisions, Article 4)
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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四条 (Supplementary Provisions, Article 4)（昭和四十年分の所得税の所得控除等に係る特例） — address `suppl-3401-33/art-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-4
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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### 第四条（昭和四十年分の所得税の所得控除等に係る特例） — Special Provisions on Deductions from Income and Related Matters for Income Tax for 1965
caption: machine translation, not official
suppl-3401-33/art-4 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-4
**第一項** 昭和四十年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第二十八条第三項（給与所得控除額） 一 前項に規定する収入金額が五十三万円以下である場合 三万円と当該収入金額から三万円を控除した金額の十分の二に相当する金額との合計額 一 前項に規定する収入金額が四十二万七千五百円以下である場合 二万七千五百円と当該収入金額から二万七千五百円を控除した金額の十分の二に相当する金額との合計額
二 前項に規定する収入金額が五十三万円をこえ七十三万円未満である場合 十三万円と当該収入金額から五十三万円を控除した金額の十分の一に相当する金額との合計額 二 前項に規定する収入金額が四十二万七千五百円をこえ五十二万七千五百円以下である場合 十万七千五百円と当該収入金額から四十二万七千五百円を控除した金額の十分の一・七五に相当する金額との合計額
三 前項に規定する収入金額が七十三万円以上である場合 十五万円 三 前項に規定する収入金額が五十二万七千五百円をこえ七十五万二千五百円未満である場合 十二万五千円と当該収入金額から五十二万七千五百円を控除した金額の十分の一に相当する金額との合計額
四 前項に規定する収入金額が七十五万二千五百円以上である場合 十四万七千五百円
第五十七条第一項第一号（青色事業専従者等に係る必要経費の特例等） 十八万円 十七万二千五百円
十五万円 十四万二千五百円
第五十七条第二項第一号 十二万円 十一万二千五百円
第七十七条第一項及び第二項（配偶者控除） 十二万円 十一万七千五百円
第七十八条（扶養控除） 六万円 五万七千五百円
五万円 四万七千五百円
八万円 七万七千五百円
第八十条第一項（基礎控除） 十三万円 十二万七千五百円
第百九十条第二号（年末調整） 別表第七の附表 附則別表第三
別表第七の備考（一） この表の附表 附則別表第三
suppl-3401-33/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-4/par-1
With regard to income tax for 1965, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
Article 28, paragraph (3) (Salary Income Deduction) (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 530,000 yen or less: the sum total of 30,000 yen plus 20% of the difference arrived at when 30,000 yen is deducted from the taxpayer's revenue (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 427,500 yen or less: the sum total of 27,500 yen plus 20% of the difference arrived at when 27,500 yen is deducted from the taxpayer's revenue
(ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 530,000 yen but less than 730,000 yen: the sum total of 130,000 yen plus 10% of the difference arrived at when 530,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 427,500 yen but not more than 527,500 yen: the sum total of 107,500 yen plus 17.5% of the difference arrived at when 427,500 yen is deducted from the taxpayer's revenue
(iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 730,000 yen or more: 150,000 yen (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 527,500 yen but less than 752,500 yen: the sum total of 125,000 yen plus 10% of the difference arrived at when 527,500 yen is deducted from the taxpayer's revenue
(iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 752,500 yen or more: 147,500 yen
Article 57, paragraph (1), item (i) (Special Provisions on Necessary Expenses for Relatives Employed Only by a Blue-Return Filer, etc.) 180,000 yen 172,500 yen
150,000 yen 142,500 yen
Article 57, paragraph (2), item (i) 120,000 yen 112,500 yen
Article 77, paragraphs (1) and (2) (Spousal Deduction) 120,000 yen 117,500 yen
Article 78 (Deduction for Dependents) 60,000 yen 57,500 yen
50,000 yen 47,500 yen
80,000 yen 77,500 yen
Article 80, paragraph (1) (Basic Personal Exemption) 130,000 yen 127,500 yen
Article 190, item (ii) (Year-End Adjustment) the attached table to Appended Table VII Appended Table III of the Supplementary Provisions
Note (1) to Appended Table VII the attached table to this table Appended Table III of the Supplementary Provisions
machine translation, not official
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## Cites
- suppl-3401-33/art-4/par-1: 第二十八条第三項 → 所得税法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/en/income-tax-act/art-28/par-3
- suppl-3401-33/art-4/par-1: 前項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/income-tax-act/art-28/par-2
- suppl-3401-33/art-4/par-1: 第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1
- suppl-3401-33/art-4/par-1: 第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2
- suppl-3401-33/art-4/par-1: 第七十八条 → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78
- suppl-3401-33/art-4/par-1: 第八十条第一項 → 所得税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/income-tax-act/art-80/par-1
- suppl-3401-33/art-4/par-1: 第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2
- suppl-3401-33/art-4/par-1: 附則別表第三 → 所得税法 附則別表第三 (Supplementary Provisions, Appended Table 3), suppl-3401-33/appdx-3 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/appdx-3
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第二十五条第二項（給与所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-25/par-2
- 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-33/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-044, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205218-001, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05