# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3591-5. 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. - 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: 附　則 (Supplementary Provisions) — address `suppl-3591-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3591-5 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和五九年三月三一日法律第五号 suppl-3591-5 · https://japanlaw.org/en/income-tax-act/suppl-3591-5 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3591-5/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-1 **第一項** この法律は、昭和五十九年四月一日から施行する。 suppl-3591-5/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-1/par-1 This Act comes into effect on April 1, 1984. machine translation, not official ### 第二条（所得税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Income Tax Act caption: machine translation, not official suppl-3591-5/art-2 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-2 **第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下「新所得税法」という。）の規定は、昭和五十九年分以後の所得税について適用し、昭和五十八年分以前の所得税については、なお従前の例による。 suppl-3591-5/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Income Tax Act") apply to income tax for 1984 and subsequent years, and the provisions then in force continue to govern income tax for 1983 and prior years. machine translation, not official ### 第三条（昭和五十九年分の所得税に係る予定納税基準額の計算の特例） — Special Provisions on Calculating the Tax Prepayment Calculation Base for Income Tax for 1984 caption: machine translation, not official suppl-3591-5/art-3 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3 **第一項** 居住者の昭和五十九年分の所得税については、新所得税法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。 suppl-3591-5/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1 With regard to a Resident's income tax for 1984, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Income Tax Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is to be the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii). machine translation, not official **一** その者の昭和五十八年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した額とし、同年分の所得税について第二条の規定による改正前の災害被害者に対する租税の減免、徴収猶予等に関する法律第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額 suppl-3591-5/art-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-1 the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1983 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income that does not constitute miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of Cabinet Order based on Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "the Former Income Tax Act"), and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims prior to amendment by the provisions of Article 2 were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or is to be subject to withholding with respect to Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income that does not constitute miscellaneous income); machine translation, not official **二** 前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和五十八年分の所得税について旧所得税法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつた場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧所得税法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下この号において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた旧所得税法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する事業専従者、控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表により求めた率 suppl-3591-5/art-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-2 the rate obtained under the Appended Table of the Supplementary Provisions according to the taxable gross income that formed the basis for calculating the amount set forth in the preceding item (if the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Income Tax Act were applied to income tax for 1983, the adjusted income prescribed in item (i) of that paragraph, and if the Income in Each Class that formed the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income that does not constitute miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of Cabinet Order based on Article 104, paragraph (1), item (i) of the Former Income Tax Act; referred to as "taxable aggregate income and similar amount" in this item) and according to whether there are any relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Former Income Tax Act, any Claimable Spouse, and any dependents who formed the basis for calculating that taxable aggregate income and similar amount, and the number of those persons. machine translation, not official **第二項** 昭和五十八年分の所得税につき旧所得税法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和五十九年分の予定納税基準額の計算については、政令で定める。 suppl-3591-5/art-3/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-2 If the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the Former Income Tax Act were applied to income tax for 1983, the calculation of the tax prepayment calculation base for 1984 is specified by Cabinet Order. machine translation, not official **第三項** 非居住者の昭和五十九年分の所得税に係る予定納税基準額は、前二項の規定に準じて計算したところによる。 suppl-3591-5/art-3/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-3 The tax prepayment calculation base for a Nonresident's income tax for 1984 is the amount calculated in accordance with the provisions of the preceding two paragraphs. machine translation, not official ### 第四条（確定申告書の添付書類に関する経過措置） — Transitional Measures Concerning Documents to Be Attached to Tax Returns caption: machine translation, not official suppl-3591-5/art-4 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-4 **第一項** 新所得税法第百二十条第四項（確定所得申告）（新所得税法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する場合並びにこれらの規定を新所得税法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和五十九年分以後の所得税に係る確定申告書を昭和六十年一月一日以後に提出する場合について適用する。 suppl-3591-5/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-4/par-1 The provisions of Article 120, paragraph (4) (Filing an Income Tax Return) of the New Income Tax Act (including as applied mutatis mutandis under Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year), and Article 127, paragraph (4) (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the New Income Tax Act, and including as those provisions are applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Income Tax Act) apply where a Tax Return for income tax for 1984 or any subsequent year is filed on or after January 1, 1985. machine translation, not official ### 第五条（昭和五十九年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds by Carryback of Net Loss for 1984 caption: machine translation, not official suppl-3591-5/art-5 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-5 **第一項** 昭和五十九年において純損失の金額がある場合における新所得税法第百四十条第一項（純損失の繰戻しによる還付の請求）又は第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新所得税法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、旧所得税法第二編第三章第一節（税率）の規定を適用して計算した所得税の額による。 suppl-3591-5/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-5/par-1 With regard to the application of the provisions of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) of the New Income Tax Act (including as applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Income Tax Act) where there is a Net Loss in 1984, the amount of income tax that forms the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Former Income Tax Act. machine translation, not official ### 第六条（給与所得及び退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Salary Income and Retirement Income caption: machine translation, not official suppl-3591-5/art-6 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-6 **第一項** 新所得税法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新所得税法別表第四から別表第六までは、この法律の施行の日（以下「施行日」という。）以後に支払うべき新所得税法第百八十三条第一項（給与所得に係る源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、施行日前に支払うべき給与等については、なお従前の例による。 suppl-3591-5/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-6/par-1 The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Taxes Withheld) of the New Income Tax Act and Appended Tables IV through VI of the New Income Tax Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the New Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article) that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern a salary or other wage to be paid before the Effective Date. machine translation, not official **第二項** 新所得税法第百九十条（年末調整）の規定並びに新所得税法別表第七及び同表の付表は、昭和五十九年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。 suppl-3591-5/art-6/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-6/par-2 The provisions of Article 190 (Year-End Adjustment) of the New Income Tax Act, and Appended Table VII of the New Income Tax Act and its attached table, apply where the last payment date of a salary or other wage to be paid in 1984 falls on or after the Effective Date, and the provisions then in force continue to govern where that last payment date falls before the Effective Date. machine translation, not official **第三項** 新所得税法第二百一条（退職所得に係る源泉徴収税額）の規定及び新所得税法別表第八は、昭和五十九年中に支払うべき新所得税法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で施行日前に支払われたものについては、なお従前の例による。 suppl-3591-5/art-6/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-6/par-3 The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Income Tax Act and Appended Table VIII of the New Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Income Tax Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1984 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before the Effective Date. machine translation, not official ### 第七条（事業所得等を有する者の帳簿書類の備付け等に関する経過措置） — Transitional Measures Concerning Keeping of Books and Documents by Persons with Business Income caption: machine translation, not official suppl-3591-5/art-7 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-7 **第一項** 新所得税法第二百三十一条の二（事業所得等を有する者の帳簿書類の備付け等）の規定は、昭和六十年一月一日以後において同条第一項又は第三項に規定する者に該当する者について適用する。 suppl-3591-5/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-7/par-1 The provisions of Article 231-2 (Keeping of Books and Documents by Persons with Business Income) of the New Income Tax Act apply to a person who, on or after January 1, 1985, falls under the persons prescribed in paragraph (1) or (3) of that Article. machine translation, not official ### 第八条（申告書の公示に関する経過措置） — Transitional Measures Concerning Public Notice of Returns caption: machine translation, not official suppl-3591-5/art-8 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-8 **第一項** 新所得税法第二百三十三条（申告書の公示）の規定は、施行日以後に同条の規定による公示をする場合について適用する。 suppl-3591-5/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-8/par-1 The provisions of Article 233 (Public Notice of Returns) of the New Income Tax Act apply where public notice under that Article is given on or after the Effective Date. machine translation, not official ### 第九条（施行日前に出国をした者に係る更正の請求） — Request for Reassessment Concerning Absence From Japan Before the Effective Date caption: machine translation, not official suppl-3591-5/art-9 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-9 **第一項** 施行日前に昭和五十九年分の所得税につき旧所得税法第百二十七条（年の中途で出国をする場合の確定申告）（旧所得税法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新所得税法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和六十年三月三十一日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。 suppl-3591-5/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-9/par-1 A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the Former Income Tax Act (including as applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Income Tax Act) for income tax for 1984, and a person who, before the Effective Date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes for income tax for that year, may, if the application of the provisions of the New Income Tax Act brings about a change in any matter stated in that return or any matter pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before the Effective Date, the matters after that Reassessment), file with the district director a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with respect to the matter in which that change arises, by March 31, 1985. machine translation, not official ### 第十条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Withholding Tax on Retirement Income Paid Before the Effective Date caption: machine translation, not official suppl-3591-5/art-10 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10 **第一項** 昭和五十九年中に支払うべき退職手当等で施行日前に支払われたものにつき旧所得税法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該退職手当等につき新所得税法第二百一条及び第二百二条の規定を適用した場合における所得税の額を超えるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、その超える金額の還付を請求することができる。 suppl-3591-5/art-10/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-1 If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the Former Income Tax Act on severance pay or other such compensation that was to be paid in 1984 and was paid before the Effective Date exceeds the amount of income tax that would result if the provisions of Articles 201 and 202 of the New Income Tax Act were applied to that severance pay or other such compensation, the Resident who was paid that severance pay or other such compensation may, pursuant to Cabinet Order, claim a refund of the excess amount from the competent district director for the locality in which the Resident pays income tax by June 30 of that year. machine translation, not official **第二項** 前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和五十九年分の所得税についての申告、更正又は決定、納付、徴収（退職手当等に係る源泉徴収を除く。）及び還付（当該請求に係る還付を除く。）に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する新所得税法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧所得税法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行われたものとみなす。 suppl-3591-5/art-10/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-2 If a claim for a refund has been made under the preceding paragraph with respect to severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions concerning returns, Reassessments or determinations, payment, collection (excluding withholding from severance pay or other such compensation), and refunds (excluding the refund pertaining to that claim) for the Resident's income tax for 1984, and with regard to the application of the provisions of Article 201, paragraph (1), item (ii) of the New Income Tax Act to severance pay or other such compensation that is to be paid in that year and is paid on or after the Effective Date, income tax is deemed to have been collected on the severance pay or other such compensation pertaining to that claim in the amount obtained by deducting the amount to be refunded under that claim from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Income Tax Act. machine translation, not official **第三項** 第一項の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第一項の規定による還付の請求があつた日から一月を経過する日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 suppl-3591-5/art-10/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-3 When interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated on a refund under paragraph (1), the period under that paragraph that forms the basis of that calculation is the period from the day following the day on which one month has elapsed from the day on which the claim for a refund under paragraph (1) was made, until the day on which the decision to pay for that refund is made or the day on which that refund is subject to Appropriation (or, if there is a day before that day on which the Appropriation became possible, that day). machine translation, not official ## 附則別表（昭和５９年分の所得税に係る予定納税基準額の算出率の表） suppl-3591-5/appdx-1 · https://japanlaw.org/en/income-tax-act/suppl-3591-5/appdx-1 昭和５８年分の課税総所得金額等に係る所得税の額に乗ずべき率 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人以上 昭和５８年分の課税総所得金額等 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 ％ 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 ０ １，３６５千円未満 １，３８５千円未満 １，３９０千円未満 １，４２０千円未満 １，４５０千円未満 １，４８０千円未満 １，５１０千円未満 １，５４０千円未満 ８５ １，５４０ １，６５０ ８７ １，５１０ １，６３０ １，６５０ ２，２７０ ９０ １，４８０ １，７４０ １，６３０ ２，４００ ２，２７０ ３，４８０ ９３ １，４２０ １，５２０ １，４５０ ３，２５０ １，７４０ １０，６１０ ２，４００ １２，４３０ ３，４８０ １３，０４０ ９５ １，３８５ １２，７４０ １，３９０ １３，７７０ １，５２０ １５，１４０ ３，２５０ １５，７４０ １０，６１０ １６，３４０ １２，４３０ １６，９４０ １３，０４０ １７，５４０ ９７ １，３６５ １８，５８０ １２，７４０ １９，５８０ １３，７７０ ２０，８００ １５，１４０ ２１，８００ １５，７４０ ２２，８００ １６，３４０ ２３，８００ １６，９４０ ２４，８００ １７，５４０ ２５，８００ ９８ １８，５８０ ２４，８００ １９，５８０ ２６，３００ ２０，８００ ２７，８００ ２１，８００ ２９，３００ ２２，８００ ３１，３６０ ２３，８００ ３２，８６０ ２４，８００ ３４，３６０ ２５，８００ ３５，８６０ ９９ ２４，８００千円以上 ２６，３００千円以上 ２７，８００千円以上 ２９，３００千円以上 ３１，３６０千円以上 ３２，８６０千円以上 ３４，３６０千円以上 ３５，８６０千円以上 （注） この表における用語については、次に定めるところによる。 （一）　「昭和５８年分の課税総所得金額等」とは、附則第三条第一項第二号（昭和五十九年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。 （二）　「扶養親族等の数」とは、昭和５８年分の所得税につき旧所得税法第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等）の規定の適用を受けた同項に規定する事業専従者、旧所得税法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧所得税法第八十四条（扶養控除）の規定の適用を受けた扶養親族の数の合計をいう。 Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1983 is to be multiplied Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons or more Taxable aggregate income and similar amount for 1983 At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than % thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen 0 Less than 1,365 thousand yen Less than 1,385 thousand yen Less than 1,390 thousand yen Less than 1,420 thousand yen Less than 1,450 thousand yen Less than 1,480 thousand yen Less than 1,510 thousand yen Less than 1,540 thousand yen 85 1,540 1,650 87 1,510 1,630 1,650 2,270 90 1,480 1,740 1,630 2,400 2,270 3,480 93 1,420 1,520 1,450 3,250 1,740 10,610 2,400 12,430 3,480 13,040 95 1,385 12,740 1,390 13,770 1,520 15,140 3,250 15,740 10,610 16,340 12,430 16,940 13,040 17,540 97 1,365 18,580 12,740 19,580 13,770 20,800 15,140 21,800 15,740 22,800 16,340 23,800 16,940 24,800 17,540 25,800 98 18,580 24,800 19,580 26,300 20,800 27,800 21,800 29,300 22,800 31,360 23,800 32,860 24,800 34,360 25,800 35,860 99 24,800 thousand yen or more 26,300 thousand yen or more 27,800 thousand yen or more 29,300 thousand yen or more 31,360 thousand yen or more 32,860 thousand yen or more 34,360 thousand yen or more 35,860 thousand yen or more (Note) The terms used in this table are as follows: (i) "Taxable aggregate income and similar amount for 1983" means the taxable aggregate income and similar amount prescribed in Article 3, paragraph (1), item (ii) (Special Provisions on Calculating the tax prepayment calculation base for Income Tax for 1984) of the Supplementary Provisions. (ii) "Number of dependents and similar persons" means the total number of relatives employed only by the Resident prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Former Income Tax Act to whom the provisions of that paragraph were applied, Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the Former Income Tax Act were applied, and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the Former Income Tax Act were applied, with regard to income tax for 1983. machine translation, not official --- ## Cites - suppl-3591-5/art-3/par-1: 新所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 - suppl-3591-5/art-3/par-1: この条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3591-5/art-3 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3 - suppl-3591-5/art-3/par-1: 第一号 → 所得税法 附則第三条第一項第一号 (Supplementary Provisions, Article 3, paragraph (1), item (i)), suppl-3591-5/art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-1 - suppl-3591-5/art-3/par-1: 第二号 → 所得税法 附則第三条第一項第二号 (Supplementary Provisions, Article 3, paragraph (1), item (ii)), suppl-3591-5/art-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-2 - suppl-3591-5/art-3/par-1/item-2: 前号 → 所得税法 附則第三条第一項第一号 (Supplementary Provisions, Article 3, paragraph (1), item (i)), suppl-3591-5/art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-1 - suppl-3591-5/art-3/par-1/item-2: この号 → 所得税法 附則第三条第一項第二号 (Supplementary Provisions, Article 3, paragraph (1), item (ii)), suppl-3591-5/art-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-2 - suppl-3591-5/art-3/par-3: 前二項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3591-5/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1 - suppl-3591-5/art-3/par-3: 前二項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3591-5/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-2 - suppl-3591-5/art-4/par-1: 新所得税法第百二十条第四項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/en/income-tax-act/art-120/par-6 - suppl-3591-5/art-4/par-1: 新所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 - suppl-3591-5/art-4/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 - suppl-3591-5/art-4/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 - suppl-3591-5/art-4/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 - suppl-3591-5/art-4/par-1: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 - suppl-3591-5/art-5/par-1: 新所得税法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/en/income-tax-act/art-140/par-1 - suppl-3591-5/art-5/par-1: 第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/income-tax-act/art-141/par-1 - suppl-3591-5/art-5/par-1: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 - suppl-3591-5/art-6/par-1: 新所得税法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/income-tax-act/appdx-4 - suppl-3591-5/art-6/par-1: 新所得税法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5 - suppl-3591-5/art-6/par-1: 新所得税法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/en/income-tax-act/appdx-6 - suppl-3591-5/art-6/par-1: 新所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 - suppl-3591-5/art-6/par-1: この条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3591-5/art-6 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-6 - suppl-3591-5/art-6/par-2: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 - suppl-3591-5/art-6/par-3: 新所得税法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 - suppl-3591-5/art-6/par-3: 新所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 - suppl-3591-5/art-8/par-1: 新所得税法第二百三十三条 → 所得税法 第二百三十三条 (Article 233), art-233 — https://japanlaw.org/en/income-tax-act/art-233 - suppl-3591-5/art-9/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066) - suppl-3591-5/art-9/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066) - suppl-3591-5/art-9/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066) - suppl-3591-5/art-9/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-3591-5/art-10/par-1: 新所得税法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 - suppl-3591-5/art-10/par-1: 第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 - suppl-3591-5/art-10/par-2: 前項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3591-5/art-10/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-1 - suppl-3591-5/art-10/par-2: 新所得税法第二百一条第一項第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-2 - suppl-3591-5/art-10/par-3: 第一項 → 所得税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3591-5/art-10/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-1 - suppl-3591-5/art-10/par-3: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 (e-Gov law ID 337AC0000000066) - suppl-3591-5/appdx-1: 附則第三条第一項第二号 → 所得税法 附則第三条第一項第二号 (Supplementary Provisions, Article 3, paragraph (1), item (ii)), suppl-3591-5/art-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 附則第三条第一項（昭和五十九年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1 - 所得税法 附則第三条第一項第二号（昭和五十九年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-1/item-2 - 所得税法 附則第三条第三項（昭和五十九年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-3/par-3 - 所得税法 附則第六条第一項（給与所得及び退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-6/par-1 - 所得税法 附則第十条第二項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-2 - 所得税法 附則第十条第三項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/art-10/par-3 - 所得税法 附則別表第一（昭和５９年分の所得税に係る予定納税基準額の算出率の表） — https://japanlaw.org/en/income-tax-act/suppl-3591-5/appdx-1 --- ## 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-20260918T180319-069, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-019, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-038, translated 2026-09-18 - claude-opus-5-5 — Machine translation, batch income-tax-act-20261006T045241-001, translated 2026-10-06 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05