# 所得税法 / Income Tax Act — 第八十一条 (Supplementary Provisions, Article 81) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81. 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: 第八十一条 (Supplementary Provisions, Article 81)（所得税の抜本的な改革に係る措置） — address `suppl-5071-13/art-81` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81 - 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. --- ### 第八十一条（所得税の抜本的な改革に係る措置） — Measures Concerning Fundamental Reform of Income Tax caption: machine translation, not official suppl-5071-13/art-81 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81 **第一項** 政府は、我が国の経済社会の構造変化を踏まえ、各種所得の課税の在り方及び人的控除をはじめとする各種控除の在り方の見直しを含む所得税の抜本的な改革について検討を加え、その結果に基づき、必要な法制上の措置を講ずるものとする。 suppl-5071-13/art-81/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81/par-1 In light of structural changes in Japan's economy and society, the government is to conduct a review of fundamental reform of income tax, including a reconsideration of how Each Class of Income is to be taxed and of how various deductions, beginning with personal deductions, are to be structured, and is to take the necessary legislative measures based on the results of that review. machine translation, not official **第二項** 前項の検討に当たっては、基礎控除等の額が定額であることにより物価が上昇した場合に実質的な所得税の負担が増加するという課題への対応について、所得税の源泉徴収をする義務がある者の事務負担への影響も勘案しつつ、物価の上昇等を踏まえて基礎控除等の額を適時に引き上げるという基本的方向性により、具体的な方策を検討するものとする。 suppl-5071-13/art-81/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81/par-2 In conducting the review referred to in the preceding paragraph, with regard to addressing the issue that the real burden of income tax increases when prices rise because the amounts of the basic deduction and similar deductions are fixed, specific measures are to be reviewed in line with the basic direction of raising the amounts of the basic deduction and similar deductions in a timely manner in light of rising prices and other factors, while also taking into account the impact on the administrative burden of persons obliged to perform withholding of income tax. machine translation, not official --- ## Cites - suppl-5071-13/art-81/par-2: 前項 → 所得税法 附則第八十一条第一項 (Supplementary Provisions, Article 81, paragraph (1)), suppl-5071-13/art-81/par-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第八十一条第二項（所得税の抜本的な改革に係る措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-81/par-2 - 所得税法 附則第八十二条第一項（所得税の基礎控除の特例の実施に要する財源の確保に係る措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-82/par-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-20260918T180319-138, translated 2026-10-12 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-025, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05