# 所得税法 / Income Tax Act — 第百一条 (Supplementary Provisions, Article 101) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5081-12/art-101. 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: 第百一条 (Supplementary Provisions, Article 101)（物価上昇局面における基礎控除等の対応） — address `suppl-5081-12/art-101` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5081-12/art-101 - 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. --- ### 第百一条（物価上昇局面における基礎控除等の対応） — Response of the Basic Deduction and Related Amounts to Periods of Rising Prices caption: machine translation, not official suppl-5081-12/art-101 · https://japanlaw.org/en/income-tax-act/suppl-5081-12/art-101 **第一項** 令和十年分以後の所得税の基礎控除の額については、政府において、二年ごとに、直前の見直し後の所得税の基礎控除の額に当該見直し後二年間における総務省において作成する全国消費者物価指数の変化率を乗じて得た額を基準として見直しを行うことを基本とするものとし、給与所得控除の最低保障額についても、同様とする。 suppl-5081-12/art-101/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5081-12/art-101/par-1 With regard to the amount of the basic deduction for income tax for tax year 2028 and subsequent tax years, the government is, as a basic rule, to conduct a review every two years, based on the amount obtained by multiplying the amount of the basic deduction for income tax after the most recent review by the rate of change in the national consumer price index compiled by the Ministry of Internal Affairs and Communications over the two years following that review, and the same applies to the minimum guaranteed amount of the salary income deduction. machine translation, not official --- ## 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-20260918T174921-140, translated 2026-10-12 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05